EMPLOYER’S OBLIGATIONS FOR THE EMPLOYEE’S
                        WITHHOLDING ALLOWANCE CERTIFICATE (DE 4

Beginning January 1, 2020, the Internal Revenue Service (IRS) Employee’s Withholding Allowance 
Certificate  (Form W-4) (irs.gov) will be used for federal income tax withholding only. You must file the 
state form Employee’s Withholding Allowance Certificate (DE 4) (PDF) (edd.ca.gov/pdf_pub_ctr/de4.pdf) 
to determine the appropriate California Personal Income Tax (PIT) withholding. 

If the number of withholding exemptions an employee is entitled to changes and the new amount is less 
than the number claimed by him/her on the DE 4, the employee must complete a new DE  4. Within 
10 days of the change occurring, the employee must provide the employer with a new DE 4 with an 
updated number of withholding exemptions that the employee now claims. 

The DE 4 is considered invalid* if either of the following two conditions exist: 

• 	 The employee makes major changes to the DE 4, such as crossing out words or writing more than is 
asked. 

• 	 The employee admits that the DE 4 is false. 

When you receive an invalid DE 4, do not use it to calculate California PIT withholding. Tell the 
employee that it is invalid and ask for another one. If the employee does not give you a valid one, 
withhold California PIT as if the employee was single and claiming no withholding allowances. 
However, if you have an earlier DE 4 for this worker that is valid, withhold in accordance with the prior 
exemption certificate. The Franchise Tax Board or the Employment Development Department (EDD) may, 
by special direction in writing, require an employer to submit a DE 4 when such forms are necessary for 
the administration of the withholding tax programs. 

For further assistance, please contact the EDD  Taxpayer Assistance Center at 1-888-745-3886. 

The EDD is an equal opportunity employer/program. Auxiliary aids and services are available upon 
request to individuals with disabilities. Requests for services, aids, and/or alternate formats need to be 
made by calling 1-888-745-3886 (voice) or TTY 1-800-547-9565. 

*Pursuant to section 31.3402(f)(2)-1(e) of Title 26, Code of Federal Regulations (law.cornell.edu/cfr/ 
text), and section 4340-1(b) of Title 22, California Code of Regulations (govt.westlaw.com/calregs/ 
Index?bhcp=1&transitionType=Default&contextData=(sc.Default)). 

DE 71 Rev. 10 (12-19)	                                                                                 CU