What is Form DE 4P?
Form DE 4P, the Withholding Certificate for Pension or Annuity Payments, is how people receiving a pension, annuity or IRA distribution tell the payer how much California personal income tax (PIT) to withhold. It's issued by the California Employment Development Department, and the current edition is DE 4P Rev. 46 (1-26). Unless you elect otherwise, state law requires PIT to be withheld from pension and annuity payments, though under federal law it isn't withheld from recipients who live outside California.
You choose one of three ways: elect no withholding (line 1); have withholding calculated from a filing status and number of allowances, with any additional amount (lines 2 and 3); or designate a dollar amount per payment (line 4). Worksheets A, B and C on pages 3 and 4 work out the allowances and the additional amount, using the 2026 rate schedules printed on the form.
FileIt lets you fill out the DE 4P online in a guided form. It pre-fills your name from the People records in your vault, does the worksheet arithmetic for you (Worksheet A to line 2b, Worksheet B to line 2c, Worksheet C to line 3), and prints everything into EDD's official PDF. The finished form is saved in your vault and can be sent for e-signature. FileIt never submits anything: you give the form to your payer yourself.
- Who fills it
- The person receiving the pension or annuity (the payee).
- Given to
- Your pension or annuity payer: the top part of page 1.
- When
- When payments start, or whenever you want to change or revoke your withholding. It usually takes effect 30 days after you file it.
- Signatures
- The payee signs and dates page 1.
- Edition
- DE 4P Rev. 46 (1-26).
- Cost
- Free to fill out on any FileIt account.
Who needs to fill out Form DE 4P?
- California residents receiving periodic or nonperiodic payments from a pension, profit-sharing, stock bonus, annuity or certain deferred compensation plan.
- People taking distributions from an IRA or a commercial annuity.
- Retirees who want a different number of allowances for California than for federal withholding.
- Anyone who wants no California tax withheld, or a set dollar amount per payment.
- Payees with more than one pension or income who need an additional amount withheld.
When to use Form DE 4P
- When you start receiving pension or annuity payments, if your payer says a DE 4P is required.
- To claim a different number of allowances than on your federal withholding certificate.
- To elect not to have California PIT withheld, or to revoke that election later by filing a new DE 4P using line 2, 3 or 4.
- To update a DE 4P you filed before: the certificate stays in effect until you change or revoke it.
What you need before you start
- Your name, Social Security number and home address.
- The claim or identification number of your pension or annuity contract, if any.
- Your filing status and the allowances you can claim (Worksheet A: yourself, your spouse, blindness, dependents).
- For Worksheet B: estimates of your itemized deductions, adjustments to income and nonwage income.
- For Worksheet C: your estimated income for 2026, tax credits, tax already withheld and the number of payments left in the year.
What’s on Form DE 4P
The 2026 edition has 5 pages. FileIt asks for it in 6 parts, and it is signed by Payee (the person receiving the pension or annuity):
- Your detailsPayee (the person receiving the pension or annuity)
- Lines 1–4: How much to withholdPayee (the person receiving the pension or annuity)
- SignaturePayee (the person receiving the pension or annuity)
- Worksheet A: Regular withholding allowancesPayee (the person receiving the pension or annuity)
- Worksheet B: Estimated deductionsPayee (the person receiving the pension or annuity)
- Worksheet C: Tax withholding and estimated taxPayee (the person receiving the pension or annuity)
How to fill out Form DE 4P, step by step
1 Your details
Enter your first, middle and last name, Social Security number, home address, city, state and ZIP code, and the claim or identification number of your pension or annuity contract if it has one. FileIt pre-fills your name from the person's record in your vault.
2 Line 1: No withholding
Check line 1 if you don't want any California PIT withheld. You don't need a reason, but the instructions warn there are penalties for not paying enough tax during the year through withholding or estimated payments.
3 Line 2: Filing status and allowances
Choose Single or Married (with two or more incomes), Married (one income), or Head of Household. Line 2b is the number of regular allowances from Worksheet A, line 2c the allowances from estimated deductions on Worksheet B, and line 2d the total. FileIt fills these from the worksheets when you use them.
4 Line 3: Additional amount
Enter an additional amount to withhold from each payment, for example if you have multiple pensions or more than one income. Worksheet C works it out. The form says you can't enter an amount here without the number of allowances (including zero) on line 2d, and your payer doesn't have to withhold it.
5 Line 4: A designated amount
Instead of lines 1 to 3, enter the dollar amount you want withheld from each payment.
6 Worksheets A, B and C
Worksheet A adds up your regular allowances. Worksheet B gives one additional allowance for each $1,000 by which your estimated deductions exceed the standard deduction ($11,412 or $5,706). Worksheet C estimates your 2026 tax from the rate schedules on page 4, takes off $168.30 per allowance, credits and tax already withheld, and divides the rest by the payments left. FileIt does each line's arithmetic and prints it on pages 3 and 4.
7 Signature and date
FileIt prints the date; you sign by hand or by e-signature. Give the top part (above "Cut Here") to your payer and keep the rest for your records.
Common mistakes to avoid
- Checking line 1 and also filling in lines 2, 3 or 4: the form says not to.
- Entering an additional amount on line 3 without the number of allowances on line 2d (zero is fine).
- Claiming the same allowances with more than one payer: the instructions suggest figuring all allowances on one DE 4P, then claiming them with one payer or splitting them.
- Counting on the line 3 amount: your payer isn't required to withhold it, and if it doesn't you may need quarterly estimates on Form 540-ES.
After you fill it out
Sign the DE 4P and give the top part of page 1 to your pension or annuity payer. It usually takes effect 30 days after you file it.
Keep the worksheets for your records. FileIt saves the finished PDF in the person's folder in your vault.
If too little is withheld, the instructions point to quarterly estimates on Form 540-ES with the Franchise Tax Board.
Fill out Form DE 4P online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 51 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real California Employment Development Department (EDD) form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form DE 4P now — it’s freeForm DE 4P: frequently asked questions
What is Form DE 4P?
It's California's Withholding Certificate for Pension or Annuity Payments, from the EDD. You give it to your pension or annuity payer to set how much California personal income tax is withheld from each payment, or to elect none.
Is California tax withheld from my pension if I live in another state?
The form says that, in compliance with federal law, California PIT is not to be withheld from pension recipients who reside outside California.
How is the DE 4P different from the DE 4?
The DE 4 is for wages from an employer. The DE 4P is for pension, annuity and IRA payments, and adds the choices to elect no withholding or a designated dollar amount. The worksheets work the same way.
How do I stop California withholding on my pension?
File a DE 4P with line 1 checked. To start withholding again later, file another DE 4P completing line 2, 3 or 4.
When does a new DE 4P take effect?
The form says your certificate is usually effective 30 days after you file it, and stays in effect until you change or revoke it.
Can I fill out the DE 4P online?
Yes. FileIt lets you fill it out online free, calculates the worksheets and prints your answers into EDD's official PDF. You can download, print or e-sign it before giving it to your payer.
Official sources
- Blank form (PDF), published by California Employment Development Department (EDD): https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de4p.pdf
- Official instructions and guidance: https://edd.ca.gov/en/payroll_taxes/forms_and_publications/
- Edition shown on this page: DE 4P Rev. 46 (1-26) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by California Employment Development Department (EDD) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.