How many allowances should I claim in California?
On California's DE 4, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each allowance cuts $168.30 a year off the California tax withheld. On a $60,000 salary paid every two weeks, one allowance more than that raises each paycheck by about $6.47. Claiming fewer means more withheld now and a bigger refund later.
How to count your allowances on the DE 4
Worksheet A on the DE 4 gives you 1 allowance for yourself, 1 for your spouse, 1 for each dependent, and 1 for blindness. Those are your regular allowances, and each one cuts $168.30 a year off the tax withheld. Worksheet B adds allowances if you expect large deductions, and those work differently: each one lowers the wages withholding is figured on instead of the tax.
Married couples where both spouses work check "Single or Married (with two or more incomes)," which uses the single tables. The form also has a box to claim exemption from California withholding if you qualify.
If you never file a DE 4, your employer withholds as if you are single with zero allowances.
California withholding by number of allowances
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Allowances | California tax withheld | Take-home pay |
|---|---|---|
| 0 | $75.84 | $1,832.24 |
| 1 | $69.36 | $1,838.71 |
| 2 | $62.89 | $1,845.19 |
| 3 | $56.42 | $1,851.66 |
| 4 | $49.95 | $1,858.13 |
| 5 | $43.47 | $1,864.60 |
Married couple on one $100,000 income, paid every two weeks:
| Allowances | California tax withheld | Take-home pay |
|---|---|---|
| 0 | $115.39 | $3,092.69 |
| 1 | $108.92 | $3,099.16 |
| 2 | $87.96 | $3,120.12 |
| 3 | $81.49 | $3,126.59 |
| 4 | $75.01 | $3,133.06 |
| 5 | $68.54 | $3,139.54 |
Should you claim more or fewer?
Allowances only change how much is withheld during the year. Your actual California tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and California forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the California paycheck calculator and set the allowances under the state form step.
Sources
California EDD, Form DE 4 and California EDD, 2026 withholding Method B. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.