UC W-4 & DE 4 Tax Withholding Allowance Certificate

UC W-4 & DE 4 Tax Withholding Allowance Certificate

February 26, 2014

Purpose

The University of California W-4/DE 4 form is used to determine an employee’s personal income tax withholding status so that the appropriate federal and state taxes can be withheld from the employee’s pay.

Definitions

The following definitions apply to the table below and refer to an individual's status for tax purposes.

  • Residents include U.S. citizens, permanent residents, refugees, asylees and foreign nationals who meet the substantial presence test.
  • Nonresidents are individuals who are not U.S. citizens, and who do not meet either the green card test or the substantial presence test.

How to:

Residents

Nonresidents

Determine Withholding

Use the federal and state withholding calculators available at the California Franchise Tax Board website

  • Federal tax withholding — Citizens of Canada, India, Mexico and South Korea are allowed the single marital status, and can claim the number of allowances that meet their tax liability. All other nonresidents are allowed the single marital status and can claim a maximum of one allowance.
  • State tax withholding — Nonresidents can claim the filing status and number of allowances that meet their tax liability.

Update Withholding

Update electronically at At Your Service Online or with your department payroll representative.

Access GLACIER to update. Revised documents should be printed, signed and mailed to:

UCLA Payroll Services
10920 Wilshire Boulevard, Suite 620
Los Angeles, CA 90024-6505

Get Information

Note: UC policy prohibits UC staff from providing personal tax advice.