Page 4 of 4(INTERNET)DE 4 Rev. 53 (12-23)
Worksheet C Additional Tax Withholding and Estimated Tax
1. Enter estimate of total wages for tax year 2024. 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 dierence. 7.
8. Figure your tax liability for the amount on line 7 by using the 2024 tax rate schedules below. 8.
9. Enter personal exemptions (line F of Worksheet A x $158.40). 9.
10. Subtract line 9 from line 8. Enter dierence. 10.
11. Enter any tax credits. (See FTB Form 540). 11.
12. Subtract line 11 from line 10. Enter dierence. This is your total tax liability. 12.
13. Calculate the tax withheld and estimated to be withheld during 2024. 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 2024. 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 2024. 13.
14. Subtract line 13 from line 12. Enter dierence. 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 gure 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 le quarterly estimates on Form 540-ES with the FTB to avoid a penalty.
These Tables Are for Calculating Worksheet C and for 2024 Only
Single Persons, Dual Income Married
or Married With Multiple Employers
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT OVER... PLUS
$0 $10,412 1.100% $0 $0.00
$10,412 $24,684 2.200% $10,412 $114.53
$24,684 $38,959 4.400% $24,684 $428.51
$38,959 $54,081 6.600% $38,959 $1,056.61
$54,081 $68,350 8.800% $54,081 $2,054.66
$68,350 $349,137 10.230% $68,350 $3,310.33
$349,137 $418,961 11.330% $349,137 $32,034.84
$418,961 $698,271 12.430% $418,961 $39,945.90
$698,271 $1,000,000 13.530% $698,271 $74,664.13
$1,000,000 and over 14.630% $1,000,000 $115,488.06
Married Persons
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT OVER... PLUS
$0 $20,824 1.100% $0 $0.00
$20,824 $49,368 2.200% $20,824 $229.06
$49,368 $77,918 4.400% $49,368 $857.03
$77,918 $108,162 6.600% $77,918 $2,113.23
$108,162 $136,700 8.800% $108,162 $4,109.33
$136,700 $698,274 10.230% $136,700 $6,620.67
$698,274 $837,922 11.330% $698,274 $64,069.69
$837,922 $1,000,000 12.430% $837,922 $79,891.81
$1,000,000 $1,396,542 13.530% $1,000,000 $100,038.11
$1,396,542 and over 14.630% $1,396,542 $153,690.24
Unmarried/Head of Household
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT OVER... PLUS
$0 $20,839 1.100% $0 $0.00
$20,839 $49,371 2.200% $20,839 $229.23
$49,371 $63,644 4.400% $49,371 $856.93
$63,644 $78,765 6.600% $63,644 $1,484.94
$78,765 $93,037 8.800% $78,765 $2,482.93
$93,037 $474,824 10.230% $93,037 $3,738.87
$474,824 $569,790 11.330% $474,824 $42,795.68
$569,790 $949,649 12.430% $569,790 $53,555.33
$949,649 $1,000,000 13.530% $949,649 $100,771.80
$1,000,000 and over 14.630% $1,000,000 $107,584.29
If you need information on your last California Resident Income Tax
Return, FTB Form 540, visit (FTB) (ftb.ca.gov).
The DE 4 information is collected for purposes of administering the PIT law and under the authority of Title 22, CCR, section 4340-1, and the California
Revenue and Taxation Code, including section 18624. The Information Practices Act of 1977 requires that individuals be notied of how information they
provide may be used. Further information is contained in the instructions that came with your last California resident income tax return.