What you need to know before you start

California uses Form DE 9 — the Employee's Withholding Allowance Certificate — to tell your employer how much state income tax to hold from your paycheck. You fill it out once when you start a job, and again if your tax situation changes. The form itself is straightforward: you claim a number of allowances based on your filing status, dependents, and other income, and that number determines your withholding rate.

The state does not require you to file this form with California; you give it to your employer, and they keep it on file. If you do not submit one, your employer will withhold at the highest rate, which means less money in each paycheck. You can request a new form and change your withholding at any time.

Key Takeaways

  • Form DE 9 is a one-page document you complete and give to your employer, not to the state.
  • You claim allowances based on your filing status, number of dependents, and whether you have a spouse who also works.
  • The more allowances you claim, the less tax your employer withholds; the fewer allowances, the more is withheld.
  • You can submit a new form whenever your situation changes — marriage, divorce, birth of a child, or a second job.
  • If you do not submit a form, your employer withholds at the maximum rate until you provide one.

Where to get Form DE 9

You can read Form DE 9 directly from the California Department of Tax and Fee Administration (CDTFA) website, or your employer may provide it to you on your first day. The form is also called the "Employee's Withholding Allowance Certificate" and is available as a PDF that you can print and fill by hand, or fill on your computer and print.

If your employer has not given you the form and you cannot find it online, ask your HR or payroll department. They are required to have it available and can print a copy for you when ready.

How to fill in your personal information

Start at the top of the form. Write your full name, home address, and Social Security number in the spaces provided. Make sure your name matches the name on your Social Security card — mismatches can cause problems with tax records later. Your address should be your current residence.

Next, enter your date of birth. This field is optional but recommended, as it helps your employer and the state match records correctly. Write the date in the format shown on the form.

Claiming allowances for your filing status and dependents

The core of the form is the allowance calculation. You will see a series of lines that walk you through determining how many allowances to claim. Start by selecting your filing status: single, married filing jointly, married filing separately, or head of household. Circle or check the box that matches your situation.

Next, count your dependents — children and other relatives you support and claim on your tax return. Write that number on the line for dependents. If you are married and both you and your spouse work, you may need to adjust this number to avoid overwithholding or underwithholding. The form includes a worksheet to help you calculate this.

If you have income from sources other than this job — a second job, rental income, or investment income — you may need to claim fewer allowances so that enough tax is withheld overall. The form has a section for this as well.

Calculating your total allowances

The form guides you through adding up your allowances step by step. You will add allowances for your filing status, dependents, and any other credits you are may have access to to. Write the total number of allowances on the line marked "Total Allowances" or "Number of Allowances Claimed."

If you have questions about whether you should claim a particular allowance, you can use the California tax withholding calculator on the CDTFA website, or speak with a tax professional. Claiming too many allowances means you owe money at tax time; claiming too few means you get a refund but have less money now.

Signing and submitting to your employer

Sign and date the form at the bottom. Your signature certifies that the information is correct. Do not leave this blank — your employer cannot process an unsigned form.

Give the completed form to your HR or payroll department. Keep a copy for your records. Your employer will use this form to calculate your withholding starting with your next paycheck. The change usually takes effect within one or two pay periods.

When to submit a new form

You should submit a new Form DE 9 whenever your tax situation changes significantly. Common reasons include getting married or divorced, having a child, your spouse starting or leaving a job, or taking on a second job. You can also submit a new form if you straightforward want to adjust your withholding — for example, if you received a large refund last year and want to claim fewer allowances.

There is no penalty for changing your withholding. You can do it as often as you need to. If you are unsure whether your situation warrants a change, you can use the state's withholding calculator or contact the CDTFA for guidance.

Frequently Asked Questions

What happens if I do not turn in a Form DE 9?

Your employer will withhold California state income tax at the highest rate until you provide the form. This means less money in your paycheck. You can submit the form at any time, and withholding will adjust starting with your next pay period.

Can I claim zero allowances?

Yes. Claiming zero allowances means the maximum amount of tax is withheld from each paycheck. Some people do this if they have multiple jobs, significant other income, or expect to owe taxes. You can change this at any time by submitting a new form.

Do I need to file this form with the state?

No. You give the form to your employer only. They keep it on file and use it to calculate your withholding. You do not send it to California or the IRS.

What if I get married or have a child?

Submit a new Form DE 9 to your employer. Your filing status and number of dependents will change, which affects your allowances and withholding. Do this as soon as possible after the event so your withholding is correct going forward.

Can I change my withholding in the middle of the year?

Yes. You can submit a new form whenever you want. There is no limit to how many times you can change your withholding during the year. The new withholding takes effect on your next paycheck.