How many allowances should I claim on the California DE 4?
On line 1a, claim 1 for yourself, 1 for your spouse (unless your spouse claims it on their own DE 4), 1 for blindness for each of you, and 1 for each dependent. Leave line 1b at 0 unless you'll itemize large deductions. On a $60,000 salary paid every two weeks, each regular allowance cuts California withholding by about $6.47.
Worksheet A — regular allowances (line 1a)
- (A) Yourself — 1.
- (B) Your spouse, if not separately claimed by your spouse — 1.
- (C) Blindness, yourself — 1. (D) Blindness, your spouse (if not claimed by your spouse) — 1.
- (E) Your dependents — do not include yourself or your spouse.
- (F) Add them up: that's line 1a.
Worksheet B — estimated deductions (line 1b)
If you expect itemized deductions and adjustments above the standard deduction used for withholding ($5,706 single, $11,412 married with two or more allowances or head of household), you get one extra allowance for each $1,000 — or part of $1,000 — above it. Most people enter 0.
Examples
| You | Line 1a |
|---|---|
| Single, no children | 1 |
| Married, spouse doesn't claim themselves on their own DE 4, two children | 4 |
| Single parent, one child | 2 |
| Married, both working, spouse claims their own allowance | 1 |
What each allowance does to your paycheck
| Line 1a allowances | State tax withheld every 2 weeks |
|---|---|
| 0 | $75.89 |
| 1 | $69.42 |
| 2 | $62.94 |
| 3 | $56.47 |
| 4 | $50.00 |
$60,000 salary, single, paid every two weeks. Each regular allowance is an exemption credit taken off the tax. With no DE 4, your employer withholds as if you're single with 0 allowances.
Two jobs or a working spouse
Work out the total allowances you're entitled to on one DE 4, then claim them all with your highest-paying job and 0 with the others. A married couple who both work should split them so they aren't claimed twice.
The DE 4 is separate from the federal W-4: since 2020 the W-4 has no allowances, so California needs its own form. Try your numbers in the California paycheck calculator.
Sources
- California EDD — 2026 Withholding Schedules, Method B – Exact Calculation Method — Tables 1–28; worked examples A–F
- California EDD — Employee's Withholding Allowance Certificate (DE 4, Rev. 56 (1-26)) — Worksheet A: yourself, spouse (if not claimed by your spouse), blindness for each, dependents → line 1a; Worksheet B: one allowance per $1,000 or fraction of deductions over $5,706 / $11,412 → line 1b; claim all allowances with the highest-paying job; no DE 4 → single, zero allowances (checked 2026-09-27); filing statuses; line 1a regular and 1b estimated-deduction allowances
- California EDD — California Employer's Guide 2026 (DE 44) — SDI rate covers disability and paid family leave; no SDI taxable wage limit; p. 18 (Rev. 52, 4-26): supplemental wages paid with regular wages must be combined; paid separately, either the combined (aggregate) method or a flat 10.23% on bonuses and stock options, 6.6% on other types, with no allowances
Questions
How many allowances should I claim on my DE 4?
Line 1a: 1 for yourself, 1 for your spouse if they don't claim it, 1 per blindness, and 1 per dependent. Line 1b usually 0.
Should I claim 0 or 1 on the California DE 4?
1 for yourself on your main job; 0 on a second job. 0 withholds about $6.47 more per paycheck on $60,000 paid every two weeks.
What if I don't fill out a DE 4?
Your employer must withhold as if you're single with zero allowances.
Do I need a DE 4 if I filled out a W-4?
Yes, if you want California withholding to reflect your situation — the federal W-4 no longer has allowances.