EMPLOYER’S OBLIGATIONS FOR FORM W-4 OR DE 4
Each employee must complete a Form W-4 for federal and California withholding. Employers withhold
taxes based on what the employee reports on the W-4. If the employee wants to claim a different
marital status and/or different number of allowances for California Personal Income Tax (PIT)
withholding, the employee must also complete a DE 4. Employers retain the W-4 and/or DE 4 for
FORM W-4 AND DE 4 FILED
If you question the W-4 or DE 4 because it meets any of the following conditions, then you must submit
a copy of this form to Franchise Tax Board by fax to (916) 843-1094 or mail to the address shown
below. Please retain the original form in the employee’s payroll records.
• The employee claims more than 10 withholdings.
• The employee claims exemption from State or federal income tax withholding and the
employee’s usual weekly wages will exceed $200.
• The employee makes major changes to Form W-4 or DE 4, such as crossing out words or
writing more than is asked.
• The employee admits that Form W-4 or DE 4 is false.
Continue to treat the W-4 or DE 4 as valid until notified in writing by FTB of the proper marital status
and number of allowances to use for California withholding purposes.
REQUEST FOR REVIEW OF FTB DETERMINATION
If an employee disagrees with an FTB determination as it applies to California withholding, the
employee may request a review of the determination by writing to the address below.
Franchise Tax Board MS F180
P.O. Box 2952
Sacramento, CA 95812-2952
Fax (916) 843-1094
The burden of proof rests with the employee to show that the determination is incorrect for California
withholding purposes. Continue to withhold California PIT based on the FTB determination until notified
in writing by FTB of any changes. In the event FTB finds no reasonable basis for the number of
withholding allowances claimed on the DE 4, the employee may be subject to a $500 penalty.