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California has its own form: the DE 4
Since 2020 the federal W-4 has been used for federal withholding only. To set California income tax withholding you fill out a separate form, the DE 4 (Employee's Withholding Allowance Certificate), and give it to your employer along with your W-4.
If you never give your employer a DE 4, they must withhold California tax as Single with zero allowances. That is the highest-withholding default, so it usually means a larger refund from the FTB later.
How to fill out the DE 4
Start with the filing status boxes: "Single or Married (with two or more incomes)", "Married (one income)", or "Head of Household". If you have more than one job or your spouse works, the EDD says to use the first option.
Worksheet A counts your regular allowances: one for yourself, one for your spouse or registered domestic partner (if they don't claim it separately), one each for you and your spouse if blind, and one per dependent. Each regular allowance is worth a $168.30 tax credit in 2026. If you have multiple jobs, claim all your allowances at the highest-paying job and zero at the others.
Worksheet B is for itemizers. You may claim one additional allowance for each $1,000 by which your expected deductions exceed the CA standard deduction, which is $5,706 for single filers and $11,412 for head of household or married with one income. These allowances reduce your taxable wages but don't earn the $168.30 credit.
Worksheet C helps you request extra withholding per paycheck on Line 2. Your employer isn't required to honor a Line 2 amount. If they decline, using Single with zero allowances is the way to maximize withholding.
California rates, SDI, and how withholding is calculated
California has ten progressive brackets from 1% up to 12.3%, plus a 1% Behavioral Health Services surcharge on taxable income over $1 million, for a top rate of 13.3%. The calculator above uses the bracket thresholds in the EDD's 2026 withholding schedules and the statutory rates.
The EDD's published rate schedules list rates about 10% higher than the statutory ones (for example 10.23% in place of 9.3%), so the tax actually withheld from paychecks runs a little above your final tax. Separately, California State Disability Insurance (SDI) is withheld at 1.3% of all wages in 2026 with no wage cap. It isn't affected by anything on your DE 4.
Claiming exempt and updating your DE 4
You can claim exempt from California withholding only if you owed no federal or state income tax last year and expect to owe none this year. Exempt status must be renewed with a new DE 4 by February 15 each year. If you weren't having tax withheld this year but expect to owe next year, give your employer a new DE 4 by December 1.
Be accurate: the EDD notes you may be fined $500 for filing a DE 4 with no reasonable basis that results in less tax being withheld.
Filling out the DE 4 line by line
A step-by-step walkthrough of every line of the 2026 DE 4: filing status, Worksheets A, B and C, exempt, and common mistakes.
Read the DE 4 guide →
California W-4 FAQ
What is the California DE 4 form?+
The DE 4 is California's Employee's Withholding Allowance Certificate. Your employer uses it to decide how much California income tax to withhold from your pay. It is separate from the federal W-4, which only controls federal withholding.
How many allowances should I claim on the DE 4?+
Use Worksheet A: one for yourself, one for a spouse or registered domestic partner who doesn't claim it separately, one each for blindness, and one per dependent. Itemizers can add one extra allowance per $1,000 of deductions above the standard deduction using Worksheet B. With multiple jobs, claim them all at the highest-paying job.
Do I need both a W-4 and a DE 4?+
Yes. The federal W-4 sets federal withholding and the DE 4 sets California withholding. If you don't give your employer a DE 4, they withhold California tax as Single with zero allowances.
What is California's SDI rate in 2026?+
California SDI is 1.3% of all wages in 2026, with no wage limit. It is withheld from your paycheck separately from income tax and is not affected by your DE 4.
What is California's income tax rate for 2026?+
California has ten brackets from 1% to 12.3%, plus a 1% surcharge on taxable income over $1 million, for a top rate of 13.3%.
What is the California standard deduction for 2026 withholding?+
The DE 4 uses $5,706 for single filers, married filing separately, or dual-income married, and $11,412 for married filing jointly with two or more allowances, head of household, or qualifying surviving spouse.
Start with your federal W-4
Your California withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
Open the W-4 Calculator →