Form De-4, 2014, Employee'S Withholding Allowance Certificate Page 2
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4EXEMPTION 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 Franchise Tax Board website at
To do so, write to:
NOTIFICATION: Your employer is required to send a
W-4 Unit
copy of your DE 4 to the FTB if it meets either of the
Franchise Tax Board MS F180
following two conditions:
P.O. Box 2952
Sacramento, CA 95812-2952
• You claim more than 10 withholding allowances.
Fax: 916-843-1094
• You claim exemption from state or federal income tax
withholding and your employer expects your usual
Your letter should contain the basis of your request for
weekly wages to exceed $200 per week.
review. You will have the burden of showing that the
federal determination is incorrect for state withholding
IF THE IRS INSTRUCTS YOUR EMPLOYER TO
purposes. The FTB will limit its review to that issue. The
WITHHOLD FEDERAL INCOME TAX BASED ON
FTB will notify both you and your employer of its fi ndings.
A CERTAIN WITHHOLDING STATUS, YOUR
Your employer is then required to withhold state income
EMPLOYER IS REQUIRED TO USE THE SAME
tax as instructed by the FTB. In the event the FTB or the
WITHHOLDING STATUS FOR STATE INCOME
IRS fi nds there is no reasonable basis for the number
TAX WITHHOLDING IF YOUR WITHHOLDING
of withholding exemptions that you claimed on your
ALLOWANCES FOR STATE PURPOSES MEET THE
Form W-4/DE 4, you may be subject to a penalty.
REQUIREMENTS LISTED UNDER “NOTIFICATION.”
IF YOU FEEL THAT THE FEDERAL DETERMINATION
PENALTY: You may be fi ned $500 if you fi le, with no
IS NOT CORRECT FOR STATE WITHHOLDING
reasonable basis, a DE 4 that results in less tax being
PURPOSES, YOU MAY REQUEST A REVIEW.
withheld than is properly allowable. In addition, criminal
penalties apply for willfully supplying false or fraudulent
information or failing to supply information requiring an
increase in withholding. This is provided for by Section
13101 of the California Unemployment Insurance Code.
DE 4 Rev. 42 (1-14) (INTERNET)
Page 2 of 4
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