WORKSHEET C
TAX WITHHOLDING AND ESTIMATED TAX
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. Enter estimate of total wages for tax year 2010
1.
. . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter estimate of nonwage income (line 6 of Worksheet B)
2.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add line 1 and line 2. Enter sum
3.
. . . .
4. Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest)
4.
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter adjustments to income (line 4 of Worksheet B)
5.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Add line 4 and line 5. Enter sum
6.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Subtract line 6 from line 3. Enter difference
7.
. . . . . . . .
8. Figure your tax liability for the amount on line 7 by using the 2010 tax rate schedules below
8.
. . . . . . . . . . . . . . . . . . . . . . . .
9. Enter personal exemptions (line F of Worksheet A x $107.80)
9.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Subtract line 9 from line 8. Enter difference
10.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Enter any tax credits. (See FTB Form 540)
11.
. . . . . . . . . . . . . . . . .
12. Subtract line 11 from line 10. Enter difference. This is your total tax liability
12.
13. Calculate the tax withheld and estimated to be withheld during 2010. Contact your employer to
request the amount that will be withheld on your wages based on the marital status and number of
withholding allowances you will claim for 2010. Multiply the estimated amount to be withheld by
. . . . . .
the number of pay periods left in the year. Add the total to the amount already withheld for 2010
13.
14. Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
taxes withheld
14.
.
15. Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4
15.
NOTE: Your employer is not required to withhold the additional amount requested on line 2 of your DE 4. If your employer does not
agree to withhold the additional amount, you may increase your withholdings as much as possible by using the “single” status with
“zero” allowances. If the amount withheld still results in an underpayment of state income taxes, you may need to file quarterly esti-
mates on Form 540-ES with the FTB to avoid a penalty.
THESE TABLES ARE FOR CALCULATING WORKSHEET C AND FOR 2010 ONLY
SINGLE OR MARRIED WITH DUAL EMPLOYERS
MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS
IF THE TAXABLE INCOME IS
COMPUTED TAX IS
IF THE TAXABLE INCOME IS
COMPUTED TAX IS
OF AMOUNT
PLUS*
OF AMOUNT
PLUS*
OVER
BUT NOT
OVER
BUT NOT
OVER
OVER . . .
OVER
OVER . . .
$0
$7,060
1.375%
$0
$0.00
$0
$14,120
1.375%
$0
$0.00
$7,060
$16,739
2.475%
$7,060
$97.08
$14,120
$33,478
2.475%
$14,120
$194.15
$16,739
$26,419
4.675%
$16,739
$336.64
$33,478
$52,838
4.675%
$33,478
$673.26
$26,419
$36,675
6.875%
$26,419
$789.18
$52,838
$73,350
6.875%
$52,838
$1,578.34
$36,675
$46,349
9.075%
$36,675
$1,494.28
$73,350
$92,698
9.075%
$73,350
$2,988.54
$46,349 $1,000,000
10.505%
$46,349
$2,372.20
$92,698 $1,000,000
10.505%
$92,698
$4,744.37
$1,000,000
and over
11.605% $1,000,000 $102,553.24
$1,000,000
and over
11.605% $1,000,000 $100,056.45
UNMARRIED HEAD OF HOUSEHOLD TAXPAYERS
IF THE TAXABLE INCOME IS
COMPUTED TAX IS
OVER
BUT NOT
OF AMOUNT
PLUS*
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT
OVER . . .
OVER
CAME WITH YOUR LAST CALIFORNIA INCOME TAX RETURN OR CALL
$0
$14,130
1.375%
$0
$0.00
FRANCHISE TAX BOARD:
$14,130
$33,479
2.475%
$14,130
$194.29
$33,479
$43,157
4.675%
$33,479
$673.18
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES
1-800-852-5711 (voice)
1-800-822-6268 (TTY)
$43,157
$53,412
6.875%
$43,157
$1,125.63
$53,412
$63,089
9.075%
$53,412
$1,830.66
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES
$63,089 $1,000,000
10.505%
$63,089
$2,708.85
(Not Toll Free)
(916) 845-6500
$1,000,000
and over
11.605% $1,000,000 $101,131.35
*marginal tax
DE 4 information is collected for purposes of administering the Personal Income Tax law and under the Authority of Title 22 of the
California Code of Regulations and the Revenue and Taxation Code, including Section 18624. The Information Practices Act of 1977
requires that individuals be notified of how information they provide may be used. Further information is contained in the instructions
that came with your last California income tax return.
DE 4 Rev. 37 (1-10) (INTERNET)
Page 4 of 4
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