The DE 4 line by line
Filing status
Check one box: Single or Married (with two or more incomes), Married (one income), or Head of Household. The form says that with a working spouse or more than one job it is best to use the first box. If you are married but your spouse won't live with you at any time during the year, you can check Head of Household if you pay more than half the cost of keeping up a home for yourself and a child or stepchild who is your dependent, and you will file a separate return.
Line 1a: regular allowances (Worksheet A)
- (A) Yourself: enter 1.
- (B) Your spouse or registered domestic partner: enter 1, unless they claim it on their own DE 4.
- (C) Blindness, yourself: enter 1 if you are blind.
- (D) Blindness, your spouse: enter 1 if your spouse is blind and doesn't claim it separately.
- (E) Dependents: one per dependent. Don't count yourself or your spouse.
- (F) Total of A to E. This goes on Line 1a.
Each of these regular allowances is worth a $168.30 tax credit in 2026. Don't claim the same allowances with more than one employer. Withholding is usually most accurate when you claim all your allowances on the DE 4 for your highest-paying job and zero at the others.
Line 1b: estimated deductions (Worksheet B)
Optional, for people who expect to itemize on their California return or have large adjustments. Worksheet B takes your expected itemized deductions, subtracts the standard deduction ($11,412 for married filing jointly with two or more allowances, unmarried head of household or qualifying widow(er); $5,706 for single, married filing separately, dual-income married or married with multiple employers), adds adjustments to income, subtracts nonwage income, and divides the result by $1,000. That number goes on Line 1b. These allowances reduce your taxable wages by $1,000 each but earn no credit.
Line 1c: total
Add Line 1a and Line 1b.
Line 2: extra withholding (Worksheet C)
Enter an extra dollar amount per pay period if you expect to owe at filing, for example because of nonwage income or a second job. Worksheet C walks you through estimating your tax and dividing the shortfall by the pay periods left in the year. Your employer is not required to honor a Line 2 amount. If they don't, Single with zero allowances withholds the most.
Lines 3 and 4: exempt and military spouses
Check Line 3 to claim exemption only if you owed no federal and state income tax last year and expect to owe none this year. You must also complete the federal W-4 for exempt status. To keep the exemption, submit a new DE 4 by February 15 each year; if you aren't having tax withheld this year but expect to owe next year, give your employer a new DE 4 by December 1. Line 4 is for spouses of military members who qualify under the Military Spouses Residency Relief Act and the Veterans Benefits and Transition Act of 2018. The EDD can fine you $500 for a DE 4 filed with no reasonable basis that results in less tax being withheld.
Example: what the allowance is worth
A single worker earning $70,000 a year, paid biweekly, with zero allowances (what happens with no DE 4) has about $2,528 of California income tax withheld for the year, around $97 per paycheck. With one allowance (yourself), the $168.30 credit brings that to about $2,359, around $91 per paycheck. Each additional regular allowance, such as a dependent, lowers it by about $6.47 per biweekly paycheck. Itemizers can reduce it further with Line 1b. SDI at 1.3% of wages comes out separately in every case. These are estimates from the calculator above using the EDD's 2026 withholding schedules.
Common DE 4 mistakes
- Not filing one, so California withholds as Single with zero allowances.
- Claiming the same allowances at two jobs, which under-withholds.
- Checking Married (one income) when your spouse also works.
- Assuming the federal W-4 covers California. It doesn't.
- Forgetting that exempt status expires: a new DE 4 is due by February 15.
Frequently asked questions
Where can I get the 2026 California DE 4?+
The EDD publishes it free at edd.ca.gov/siteassets/files/pdf_pub_ctr/de4.pdf. The current version is DE 4 Rev. 56 (1-26). Your employer's HR or payroll portal usually has it too. Give the completed form to your employer, not to the EDD.
Do I need a DE 4 if I already filled out a W-4?+
Yes, if you work in California. Since 2020 the federal W-4 sets federal withholding only. If you don't give your employer a DE 4, they must withhold California tax as Single with zero allowances.
What filing status should I pick on the DE 4?+
The three choices are "Single or Married (with two or more incomes)", "Married (one income)" and "Head of Household". The EDD says that if you have a working spouse or more than one job, it is best to check the first box. Head of Household needs you to be unmarried or legally separated and to pay more than half the cost of keeping a home for yourself and a dependent for the whole year.
How many allowances should I claim on the DE 4?+
Add up Worksheet A: 1 for yourself, 1 for your spouse or registered domestic partner (if they don't claim it separately), 1 each if you or your spouse is blind, and 1 per dependent. Put the total on Line 1a. With more than one job, claim all your allowances on the DE 4 for the highest-paying job and zero on the others.
What is the difference between Line 1a and Line 1b?+
Line 1a is your regular allowances from Worksheet A, each worth a $168.30 credit in 2026. Line 1b is the extra allowances from Worksheet B for itemizers and people with large adjustments, each worth $1,000 off your taxable wages but no credit. Line 1c is the total of both.
Can I claim exempt from California withholding?+
Only if you owed no federal or state income tax last year and expect to owe none this year. Check the box on Line 3. You must submit a new DE 4 by February 15 each year to keep the exemption, and if you aren't having tax withheld this year but expect to owe next year, give your employer a new DE 4 by December 1.
Does my employer have to withhold the extra amount I put on Line 2?+
No. The DE 4 says the employer isn't required to honor it. If yours declines, the way to withhold as much as possible is Single with zero allowances. If you still fall short, you may need to make estimated payments with the FTB (Form 540-ES).
Related
W4Calc is not affiliated with the EDD. The DE 4 is available free from edd.ca.gov.