Employee Development Department State Of California - Employee'S Withholding Allowance Certificate Page 3

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INSTRUCTIONS — 1 — ALLOWANCES*

MARRIED BUT NOT LIVING WITH YOUR SPOUSE: You may

When determining your withholding allowances, you must consider

your personal situation:

check the “Head of Household” marital status box if you meet all

of the following tests:

— Do you claim allowances for dependents or blindness?

— Will you itemize your deductions?

(1) Your spouse will not live with you at any time during the year;

(2) You will furnish over half of the cost of maintaining a home

— Do you have more than one income coming into the household?

for the entire year for yourself and your child or stepchild who

qualifies as your dependent; and

TWO-EARNER/TWO-JOBS: When earnings are derived from more

(3) You will file a separate return for the year.

than one source, underwithholding may occur. If you have a working

spouse or more than one job, it is best to check the box “SINGLE

HEAD OF HOUSEHOLD: To qualify, you must be unmarried or

or MARRIED (with two or more incomes).” Figure the total number

of allowances you are entitled to claim on all jobs using only one

legally separated from your spouse and pay more than 50% of the

costs of maintaining a home for the entire year for yourself and your

DE 4 form. Claim allowances with one employer. Do not claim the

same allowances with more than one employer. Your withholding

dependent(s) or other qualifying individuals. Cost of maintaining the

home includes such items as rent, property insurance, property taxes,

will usually be most accurate when all allowances are claimed

mortgage interest, repairs, utilities, and cost of food. It does not include

on the DE 4 or Form W-4 filed for the highest paying job and zero

the individual’s personal expenses or any amount which represents value

allowances are claimed for the others.

of services performed by a member of the household of the taxpayer.

WORKSHEET A

REGULAR WITHHOLDING ALLOWANCES

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(A) Allowance for yourself — enter 1

(A)

. . . . . . . . . . . . . . .

(B) Allowance for your spouse (if not separately claimed by your spouse) — enter 1

(B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(C)

. . . . . . . .

(D) Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1

(D)

. . . . . . . . . . . . . . . . . . .

(E) Allowance(s) for dependent(s) — do not include yourself or your spouse

(E)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F) Total — add lines (A) through (E) above

(F)

INSTRUCTIONS — 2 — ADDITIONAL WITHHOLDING ALLOWANCES

If you expect to itemize deductions on your California income tax return, you can claim additional withholding allowances. Use Worksheet B to

determine whether your expected estimated deductions may entitle you to claim one or more additional withholding allowances. Use last year’s

FTB Form 540 as a model to calculate this year’s withholding amounts.

Do not include deferred compensation, qualified pension payments, or flexible benefits, etc., that are deducted from your gross pay but are not

taxed on this worksheet.

You may reduce the amount of tax withheld from your wages by claiming one additional withholding allowance for each $1,000, or fraction of

$1,000, by which you expect your estimated deductions for the year to exceed your allowable standard deduction.

WORKSHEET B

ESTIMATED DEDUCTIONS

1. Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

schedules in the FTB Form 540

1. __________________________

2. Enter $8,088 if married filing joint with two or more allowances, unmarried head of household, or

qualifying widow(er) with dependent(s) or $4,044 if single or married filing separately, dual income

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

married, or married with multiple employers

–

2. __________________________

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Subtract line 2 from line 1, enter difference

3. __________________________

. . . . . . . . . . . .

4. Enter an estimate of your adjustments to income (alimony payments, IRA deposits)

4. __________________________

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Add line 4 to line 3, enter sum

5. __________________________

. . . . . . . . .

6. Enter an estimate of your nonwage income (dividends, interest income, alimony receipts)

–

6. __________________________

7. If line 5 is greater than line 6 (if less, see below);

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 6 from line 5, enter difference

7. __________________________

. . . . . . . . .

8. Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number

8. __________________________

Enter this number on line 1 of the DE 4. Complete Worksheet C, if needed.

9. If line 6 is greater than line 5;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter amount from line 6 (nonwage income)

9. __________________________

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Enter amount from line 5 (deductions)

10. __________________________

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Subtract line 10 from line 9, enter difference

11. __________________________

Complete Worksheet C

*Wages paid to registered domestic partners will be treated the same for state income tax purposes as wages paid to spouses for California Personal

Income Tax (PIT) withholding and PIT wages. This law does not impact federal income tax law. A registered domestic partner means an individual partner

in a domestic partner relationship within the meaning of Section 297 of the

Family

Code. For more information, please call our Taxpayer Assistance Center

at 888-745-3886.

DE 4 Rev. 44 (1-16) (INTERNET)

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