California Updates Withholding Certificate for Pension or Annuity Payments

Paul Ogawa
February 8, 2019

The California Employment Development Department (EDD) recently published an updated version of Form DE-4P, Withholding Certificate for Pension or Annuity Payments. This form is used to provide the EDD with information relating to the withholding of pension and annuity payments for individuals.

There are only a few minor changes to the form, which include the following:

  • In Worksheet B, Estimated Deductions, the amounts in Line Item 2 were updated to greater amounts than in previous versions of the form.
    • Amounts previously at $8,472 were increased to $8,802; amounts previously at $4,236 were also increased to $4,401.
  • The amounts on the Tables used to calculate Worksheet C (p. 4 of the document) were adjusted for 2019.
  • The example page for Worksheet C (p. 5 of the document) also display adjusted amounts used for calculation purposes.

To review this form in its entirety, please click here.

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Author

Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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