Subtract the standard deduction shown in the Standard Deduction Table below from the result of step 6 to determine the taxable income.Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages:ĪWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4 or W-4.Married Claiming two (2) or more exemptions 1ġNumber of regular allowances claimed on DE-4 or W-4. Married Claiming zero (0) or one (1) exemption 1 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.Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.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.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.Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.Withholding Formula (Effective Pay Period 03, 2019)
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. If less than 10, precede with a 0. If no allowances are claimed, enter 00. If less than 10, precede with a 0. If no exemptions are claimed, enter 00.ĭetermine the Additional Exemptions Claimed field as follows:įirst and Second Positions - Enter the number of allowances claimed in Item 2 of the DE-4. Second and Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. Enter M (married), S (single), or H (head of household). S/M/H, Number of Regular Allowances or Number of Allowancesĭetermine the Total Number of Allowances Claimed field as follows:įirst Position - Enter the employee's marital status indicated on the allowance certificate. No action on the part of the employee or the personnel office is necessary.
The standard deduction for Single and Married with zero (0) or one (1) allowance will increase from $4,236 to $4,401.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 low income exemption amount for Single and Married with zero (0) or one (1) allowance will increase from $14,048 to $14,573.The income tax withholdings for the State of California will change as follows: TAXES 19-13, California State Income Tax Withholding If you are looking for the most up-to-date information, please visit the current Publications pages under the HR Client Services page.
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