EXEMPTION FROM WITHHOLDING (continued): Under the Service Member Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, you may be exempt from California income tax on your wages if (i) your spouse is a member of the armed forces
present in California in compliance with military orders; (ii) you are present in California solely to be with your spouse; and (iii) you
maintain your domicile in another state. If you claim exemption under this act, check the box on Line 3. You may be required to provide
proof of exemption upon request.
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA
INCOME TAX RETURN OR CALL THE FRANCHISE TAX BOARD (FTB).
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES
800-852-5711 (voice)
800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES (Not Toll Free)
916-845-6500
The California Employer’s Guide
(DE
44) provides the income tax withholding tables. This publication may be found on the
Employment Development Department (EDD) website at To assist
you in calculating your tax liability, please visit the FTB website at
PENALTY: You may be fined $500 if you file, with no
NOTIFICATION: If the IRS instructs your employer
reasonable basis, a DE 4 that results in less tax being
to withhold federal income tax based on a certain
withheld than is properly allowable. In addition, criminal
withholding status, your employer is required to use
penalties apply for willfully supplying false or fraudulent
the same withholding status for state income tax
information or failing to supply information requiring an
withholding.
increase in withholding. This is provided by Section 13101
of the
California Unemployment Insurance Code
and
The burden of proof rests with the employee to show
Section 19176 of the
Revenue and Taxation
Code.
the correct California Income Tax Withholding.
Pursuant to Section 4340-1(e) of the California Code
of Regulations, the FTB or the EDD may, by special
direction in writing, require an employer to submit a
Form W-4 or DE 4 when such forms are necessary for
the administration of the withholding tax programs.
DE 4 Rev. 44 (1-16) (INTERNET)
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