New Requirements for DE 4, 2020 Employee’s Withholding Allowance Certificate

Newly hired employees must complete and sign both the federal Form W-4 and the state DE 4. The W-4 is used for federal income tax and the DE 4 is used for California Personal Income Tax (PIT). Starting in 2020, allowances are no longer included on the redesigned Form W-4 for PIT withholdings. If an employee doesn’t provide an employer with a properly completed state DE 4, the employer must withhold state income taxes from the employee’s wages as if the employee were single and claiming zero withholding allowances.
Employees who submitted a Form W-4 before 2020 are not required to submit a new form if they have no changes to their withholding allowances. Continue to calculate withholding based on previously submitted forms. Click here for details on 2020 California withholding schedules and meals and lodging values.