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Fillable Printable Employer'S Obligations For Form W-4 Or De 4 (De 71)

Fillable Printable Employer'S Obligations For Form W-4 Or De 4 (De 71)

Employer'S Obligations For Form W-4 Or De 4 (De 71)

Employer'S Obligations For Form W-4 Or De 4 (De 71)

DE 71 Rev. 9 (9-16) (INTERNET)Page 1 of 1CU
EMPLOYER’S OBLIGATIONS FOR FORM W-4 ORDE 4
Employers withhold taxes based on what the employee reportson theEmployee'sWithholding Allowance Certificate,
Form W-4. The requirements fora complete exemptionfrom state wage withholding are the same as the federal
requirements. If the employee wants to claim a different marital status and/or different number of allowances for
CaliforniaPersonal IncomeTax (PIT) withholding,the employee must also complete theEmployee's Withholding
Allowance Certificate, DE 4. Employers retain the Form(s) W-4 and/or DE4 forpayroll records.
I
f the number of withholding exemptions that the employee is entitled to changes and the new amount is less than
the number claimed by him/her on the Form W-4/DE4, the employee must complete a new Form W-4/DE4. Within
10days of the change occurring, the employee must provide the employer with a new Form W-4/DE4 with an
updated number of withholding exemptions that the employee now claims.
The Form W-4/DE4 is considered invalid* if either of the following two (2) conditions exist:
The
employee makes major changes to Form W-4 or DE4, such as crossing out words or writing more than is
asked.
The employee admits that Form W-4 or DE4 is false.
W
hen you receive an invalid Form W-4 or DE4, do not use it to calculate California PIT withholding. Tell the
employee that it is invalid and ask for another one. If the employee does not give you a valid one, withhold
California PIT as if the employee was single and claiming no withholding allowances. However, if you have an
earlier Form W-4 or DE 4 for this worker that is valid, withhold in accordance with the prior exemption certificate.
The Franchise Tax Board or the Employment Development Department (EDD) may, by special direction in writing,
require an employer to submit a Form W-4 or DE4 when such forms are necessary for the administration of the
withholding tax programs.
A
SSISTANCE WITH ANY QUESTIONS OR SPECIFIC PROBLEMS
For further assistance, please contact the EDD Taxpayer Assistance Center at 888-745-3886.
The
EDD is an equal opportunity employer/program. Auxiliary aids and services are available upon request to
individuals with disabilities. Requests for services, aids, and/or alternate formats need to be made by calling
888-745-3886 (voice) or TTY 800-547-9565.
*
Pursua
nt to Section31.3402(f)(2)-1(e) of Title26,Codeof Federal Regulations, andSection4340-1(b) ofTitle22,
California Code of Regulations.
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