# TAXES 19-13, California State Income Tax Withholding

Published: February 20, 2019

Effective: Pay Period 03, 2019

## Summary

The income tax withholdings for the State of California will change as follows:

- The low income exemption amount for Single and Married with zero (0) or one (1) allowance will increase from $14,048 to $14,573.
- The low income exemption amount for Married with two (2) or more allowances and Head of Household will increase from $28,095 to $29,146.
- The standard deduction for Single and Married with zero (0) or one (1) allowance will increase from $4,236 to $4,401.
- The standard deduction for Married with two (2) or more allowances and Head of Household will increase from $8,472 to $8,802.
- The Single, Married, and Head of Household withholding tables will change.
- The annual personal exemption credit will increase from $125.40 to $129.80.

No action on the part of the employee or the personnel office is necessary.

## Tax Formula

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 or Number of Allowances |

TSP Deferred: |
Yes |

Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: - Enter the employee's marital status indicated on the allowance certificate. Enter M (married), S (single), or H (head of household). - Enter the total number of regular allowances claimed in Item 1 of the DE-4. If less than 10, precede with a 0. If no exemptions are claimed, enter 00. Determine the Additional Exemptions Claimed field as follows: - Enter the number of allowances claimed in Item 2 of the DE-4. If less than 10, precede with a 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. |

### Withholding Formula (Effective Pay Period 03, 2019)

- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Determine if the employee's gross salary and 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

$14,573

Married Claiming zero (0) or one (1) exemption

^{1}$14,573

Married Claiming two (2) or more exemptions

^{1}$29,146

Head of Household

$29,146

^{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 in the Standard Deduction Table below from the result of step 6 to determine the taxable income.
**Standard Deduction Table**Single

$4,401

Married Claiming zero (0) or one (1) exemption

^{1}$4,401

Married Claiming two (2) or more exemptions

^{1}$8,802

Head of Household

$8,802

^{1}Number of regular allowances claimed on DE-4 or W-4.**Single Tax Withholding Table**Taxable Wages

Amount of Tax

Over $0 but not over $8,544

1.1%

Over $8,544 but not over $20,255

$93.98 plus 2.2% of excess over $8,544

Over $20,255 but not over $31,969

$351.62 plus 4.4% of excess over $20,255

Over $31,969 but not over $44,377

$867.04 plus 6.6% of excess over $31,969

Over $44,377 but not over $56,085

$1,685.97 plus 8.8% of excess over $44,377

Over $56,085 but not over $286,492

$2,716.27 plus 10.23% of excess over $56,085

Over $286,492 but not over $343,788

$26,286.91 plus 11.33% of excess over $286,492

Over $343,788 but not over $572,980

$32,778.55 plus 12.43% of excess over $343,788

Over $572,980 but not over $1,000,000

$61,267.12 plus 13.53% of excess over $572,980

Over $1,000,000

$119,042.93 plus 14.63% of excess over $1,000,000

**Married Tax Withholding Table**If the Amount of Taxable Income Is:

The Amount of California Tax Withholding Should Be:

Over $0 but not over $17,088

1.1%

Over $17,088 but not over $40,510

$187.97 plus 2.2% of excess over $17,088

Over $40,510 but not over $63,938

$703.25 plus 4.4% of excess over $40,510

Over $63,938 but not over $88,754

$1,734.08 plus 6.6% of excess over $63,938

Over $88,754 but not over $112,170

$3,371.94 plus 8.8% of excess over $88,754

Over $112,170 but not over $572,984

$5,432.55 plus 10.23% of excess over $112,170

Over $572,984 but not over $687,576

$52,573.82 plus 11.33% of excess over $572,984

Over $687,576 but not over $1,000,000

$65,557.09 plus 12.43% of excess over $687,576

Over $1,000,000 but not over $1,145,961

$104,391.39 plus 13.53% of excess over $1,000,000

Over $1,145,961

$124,139.90 plus 14.63% of excess over $1,145,961

**Head of Household Tax Withholding Table**If the Amount of Taxable Income Is:

The Amount of California Tax Withholding Should Be:

Over $0 but not over $17,099

1.1%

Over $17,099 but not over $40,512

$188.09 plus 2.2% of excess over $17,099

Over $40,512 but not over $52,224

$703.18 plus 4.4% of excess over $40,512

Over $52,224 but not over $64,632

$1,218.51 plus 6.6% of excess over $52,224

Over $64,632 but not over $76,343

$2,037.44 plus 8.8% of excess over $64,632

Over $76,343 but not over $389,627

$3,068.01 plus 10.23% of excess over $76,343

Over $389,627 but not over $467,553

$35,116.96 plus 11.33% of excess over $389,627

Over $467,553 but not over $779,253

$43,945.98 plus 12.43% of excess over $467,553

Over $779,253 but not over $1,000,000

$82,690.29 plus 13.53% of excess over $779,253

Over $1,000,000

$112,557.36 plus 14.63% of excess over $1,000,000

- Determine the tax credit by applying the following guidelines and subtract this amount from the result in step 7:
Tax Credit = $129.80 x Number of Regular Allowances Claimed on DE-4 or W-4.

- Divide the annual California tax withholding calculated in step 8 by the number of pay dates in the tax year to obtain the biweekly California income tax withholding.

## Resources

To view the updated tax formula, go to the

page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.## Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at

or via the customer service portal.