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State Abbreviation: |
CA |
State Tax Withholding State Code: |
06 |
Acceptable Exemption Form: |
DE-4 or W-4 |
Basis for Withholding: |
State or Federal Exemptions |
Acceptable Exemption Data: |
S, M, H/Number of Regular Allowances/Number of Allowances |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: First Position - Enter the employee's marital status indicated on the allowance certificate. Enter M (married), S (single), or H (head of household). Second or Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. If less than 10, precede with a zero (0). If no exemptions are claimed, enter 00. Determine the Additional Exemptions Claimed field as follows: First and Second Positions - Enter the number of allowances claimed in Item 2 of the DE-4. If less than 10, precede with a zero (0). If no allowances are claimed, enter 00. |
| Additional Information: | If the employee is using a W-4 in lieu of the California State DE-4, the information for the Additional Exemptions Claimed field should be notated on the W-4. |
Additional Resources: |
Withholding Formula 
(Effective Pay Period 06, 2014)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- Determine if the employee's gross annual wages are less than or equal to the amount shown in the Low Income Exemption Table below. If so, no income tax is to be withheld.
Low Income Exemption Table
Single
$12,997Married Claiming zero (0) or one (1) exemption1
$12,997
Married Claiming two (2) or more exemptions1
$25,994
Head of Household
$25,994
1 Number of regular allowances claimed on DE-4 or W-4.
- Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages.
AWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4 or W-4.
- Subtract the standard deduction shown on the following table from the result of step 6 to determine the taxable income.
Standard Deduction Table
Single
$3,906Married Claiming zero (0) or one (1) exemption1
$3,906
Married Claiming two (2) or more exemptions1
$7,812
Head of Household
$7,812
1 Number of regular allowances claimed on DE-4 or W-4.
- Apply the taxable income computed in step 7 to the following table to determine the annual California income tax withholding.
Tax Withholding Table
Single
If the Amount of
Taxable Income Is:The Amount of California
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$7,582$0
plus
1.10%
$0
7,582
17,976
83.40
plus
2.20%
7,582
17,976
28,371
312.07
plus
4.40%
17,976
28,371
39,384
769.45
plus
6.60%
28,371
39,384
49,774
1,496.31
plus
8.80%
39,384
49,774
254,250
2,410.63
plus
10.23%
49,774
254,250
305,100
23,328.52
plus
11.33%
254,250
305,100
508,500
29,089.83
plus
12.43%
305,100
508,500
1,000,000
54,372.45
plus
13.53%
508,500
1,000,000
and over
120,872.40
plus
14.63%
1,000,000
Married
If the Amount of
Taxable Income Is:The Amount of California
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$15,164$0
plus
1.10%
$0
15,164
35,952
166.80
plus
2.20%
15,164
35,952
56,742
624.14
plus
4.40%
35,952
56,742
78,768
1,538.90
plus
6.60%
56,742
78,768
99,548
2,992.62
plus
8.80%
78,768
99,548
508,500
4,821.26
plus
10.23%
99,548
508,500
610,200
46,657.05
plus
11.33%
508,500
610,200
1,000,000
58,179.66
plus
12.43%
610,200
1,000,000
1,017,000
106,631.80
plus
13.53%
1,000,000
1,017,000
and over
108,931.90
plus
14.63%
1,017,000
Head of Household
If the Amount of
Taxable Income Is:The Amount of California
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$15,174$0
plus
1.10%
$0
15,174
35,952
166.91
plus
2.20%
15,174
35,952
46,346
624.03
plus
4.40%
35,952
46,346
57,359
1,081.37
plus
6.60%
46,346
57,359
67,751
1,808.23
plus
8.80%
57,359
67,751
345,780
2,722.73
plus
10.23%
67,751
345,780
414,936
31,165.10
plus
11.33%
345,780
414,936
691,560
39,000.47
plus
12.43%
414,936
691,560
1,000,000
73,384.83
plus
13.53%
691,560
1,000,000
and over
115,116.76
plus
14.63%
1,000,000
- Determine the tax credit by applying the following guidelines and subtract this amount from the result in step 8.
Tax Credit =
$116.60 x Number of Regular Allowances Claimed on DE-4 or W-4. - Divide the annual California income tax withholding by 26 to obtain the biweekly California income tax withholding.