EXEMPTION FROM WITHOLDING (continued): Under the Service Member Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, you may be exempt from California income tax on your wages if (i) your spouse is a member of the armed
forces present in California in compliance with military orders; (ii) you are present in California solely to be with your spouse; and (iii)
you maintain your domicile in another state. If you claim exemption under this act, check the box on Line 3. You may be required to
provide proof of exemption upon request.
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA
INCOME TAX RETURN OR CALL THE FRANCHISE TAX BOARD.
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES
1-800-852-5711 (voice)
1-800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES (Not Toll Free)
(916) 845-6500
The California Employer’s Guide (DE 44) provides the income tax withholding tables. This publication may be found on EDD’s
Web site at To assist you in calculating your tax liability,
please visit the Franchise Tax Board’s Web site at:
To do so, write to:
NOTIFICATION: Your employer is required to
send a copy of your DE 4 to the Franchise Tax
W-4 Unit
Board (FTB) if it meets either of the following two
Franchise Tax Board MS F180
conditions:
P.O. Box 2952
Sacramento, CA 95812-2952
• You claim more than 10 withholding allowances.
Fax: (916) 843-1094
• You claim exemption from state or federal income
Your letter should contain the basis of your request for
tax withholding and your employer expects your
review. You will have the burden of showing the federal
usual weekly wages to exceed $200 per week.
determination incorrect for state withholding purposes.
The Franchise Tax Board (FTB) will limit its review to that
IF THE IRS INSTRUCTS YOUR EMPLOYER TO
issue. FTB will notify both you and your employer of its
WITHHOLD FEDERAL INCOME TAX BASED
findings. Your employer is then required to withhold state
ON A CERTAIN WITHHOLDING STATUS, YOUR
income tax as instructed by FTB. In the event FTB or
EMPLOYER IS REQUIRED TO USE THE SAME
IRS finds there is no reasonable basis for the number of
WITHHOLDING STATUS FOR STATE INCOME
withholding exemptions that you claimed on your
TAX WITHHOLDING IF YOUR WITHHOLDING
W-4/DE 4, you may be subject to a penalty.
ALLOWANCES FOR STATE PURPOSES
MEET THE REQUIREMENTS LISTED UNDER
PENALTY: You may be fined $500 if you file, with no
“NOTIFICATION.” IF YOU FEEL THAT THE
reasonable basis, a DE 4 that results in less tax being
FEDERAL DETERMINATION IS NOT CORRECT
withheld than is properly allowable. In addition, criminal
FOR STATE WITHHOLDING PURPOSES, YOU
penalties apply for willfully supplying false or fraudulent
MAY REQUEST A REVIEW.
information or failing to supply information requiring an
increase in withholding. This is provided for by Section
19176 of the California Revenue and Taxation Code.
DE 4 Rev. 37 (1-10) (INTERNET)
Page 2 of 4
CU