# TAXES 22-21, California State Income Tax Withholding

Published: April 27, 2022

Effective: Pay Period 07, 2022

## Summary

The income tax withholdings formula for the State of California includes the following changes:

- The low income exemption amount for Single and Married with 0 or 1 allowance has changed from $15,267 to $15,916.
- The low income exemption amount for Married with 2 or more allowances and Head of Household has changed from $30,534 to $31,831.
- The standard deduction for Single and Married with 0 or 1 allowance has changed from $4,601 to $4,803.
- The standard deduction for Married with 2 or more allowances and Head of Household has changed from $9,202 to $9,606.
- The Single, Married, and Head of Household income tax withholding tables have changed.
- The annual personal exemption credit has changed from $136.40 to $141.90.

No action on the part of the employee or the personnel office is necessary.

## Tax Formula

State Abbreviation: |
CA |

State Tax Withholding State Code: |
06 |

Acceptable Exemption Form: |
DE-4 |

Basis for Withholding: |
State Exemptions |

Acceptable Exemption Data: |
S/M/H, Number of Regular Allowances, Number of Additional Allowances |

TSP Deferred: |
Yes |

Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: - Enter the employee's marital status indicated on the allowance certificate. Enter M (married), S (single), or H (head of household). - Enter the total number of regular allowances claimed in Item 1 of the DE-4. If less than 10, precede with a 0. If no allowance are claimed, enter 00. Determine the Additional Allowances Claimed field as follows: - Enter the number of additional allowances claimed on the DE-4. If less than 10, precede with a 0. If no allowances are claimed, enter 00. |

Additional Information: |
Employees who have not submitted a DE-4 will default to Single and zero (S00) allowances. |

### Withholding Formula (Effective Pay Period 07, 2022)

- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account — health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Determine if the employee's gross salary and wages are less than or equal to the amount shown in the Low Income Exemption Table below. If so, no income tax is to be withheld.
**Low Income Exemption Table**Single

$15,916

Married Claiming 0 or 1 exemption

^{1}$15,916

Married Claiming 2 or more exemptions

^{1}$31,831

Head of Household

$31,831

^{1}Number of regular allowances claimed on DE-4. - Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages:
AWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4.

- Subtract the standard deduction shown in the Standard Deduction Table below from the result of step 6 to determine the taxable income.
**Standard Deduction Table**Single

$4,803

Married Claiming 0 or 1 exemption

^{1}$4,803

Married Claiming 2 or more exemptions

^{1}$9,606

Head of Household

$9,606

^{1}Number of regular allowances claimed on DE-4. - If the employee is claiming Single, Married, or Head of Household use the appropriate table below and apply the following tax rates to annualized taxable wages to determine the annual tax amount:
**Single Tax Withholding Table**If the Amount of Taxable Income Is:

The Amount of Tax Withholding Should Be:

Over $0 but not over $9,325

1.1%

Over $9,325 but not over $22,107

$102.58 plus 2.2% of excess over $9,325

Over $22,107 but not over $34,892

$383.78 plus 4.4% of excess over $22,107

Over $34,892 but not over $48,435

$946.32 plus 6.6% of excess over $34,892

Over $48,435 but not over $61,214

$1,840.16 plus 8.8% of excess over $48,435

Over $61,214 but not over $312,686

$2,964.71 plus 10.23% of excess over $61,214

Over $312,686 but not over $375,221

$28,690.30 plus 11.33% of excess over $312,686

Over $375,221 but not over $625,369

$35,775.52 plus 12.43% of excess over $375,221

Over $625,369 but not over $1,000,000

$66,868.92 plus 13.53% of excess over $625,369

Over $1,000,000

$117,556.49 plus 14.63% of excess over $1,000,000

**Married Tax Withholding Table**If the Amount of Taxable Income Is:

The Amount of Tax Withholding Should Be:

Over $0 but not over $18,650

1.1%

Over $18,650 but not over $44,214

$205.15 plus 2.2% of excess over $18,650

Over $44,214 but not over $69,784

$767.56 plus 4.4% of excess over $44,214

Over $69,784 but not over $96,870

$1,892.64 plus 6.6% of excess over $69,784

Over $96,870 but not over $122,428

$3,680.32 plus 8.8% of excess over $96,870

Over $122,428 but not over $625,372

$5,929.42 plus 10.23% of excess over $122,428

Over $625,372 but not over $750,442

$57,380.59 plus 11.33% of excess over $625,372

Over $750,442 but not over $1,000,000

$71,551.02 plus 12.43% of excess over $750,442

Over $1,000,000 but not over $1,250,738

$102,571.08 plus 13.53% of excess over $1,000,000

Over $1,250,738

$136,495.93 plus 14.63% of excess over $1,250,738

**Head of Household Tax Withholding Table**If the Amount of Taxable Income Is:

The Amount of Tax Withholding Should Be:

Over $0 but not over $18,663

1.1%

Over $18,633 but not over $44,217

$205.29 plus 2.2% of excess over $18,663

Over $44,217 but not over $56,999

$767.48 plus 4.4% of excess over $44,217

Over $56,999 but not over $70,542

$1,329.89 plus 6.6% of excess over $56,999

Over $70,542 but not over $83,324

$2,223.73 plus 8.8% of excess over $70,542

Over $83,324 but not over $425,251

$3,348.55 plus 10.23% of excess over $83,324

Over $425,251 but not over $510,303

$38,327.68 plus 11.33% of excess over $425,251

Over $510,303 but not over $850,503

$47,964.07 plus 12.43% of excess over $510,303

Over $850,503 but not over $1,000,000

$90,250.93 plus 13.53% of excess over $850,503

Over $1,000,000

$110,477.87 plus 14.63% of excess over $1,000,000

- Determine the tax credit by applying the following guidelines and subtract this amount from the result in step 8:
Tax Credit = $141.90 x Number of Regular Allowances Claimed on DE-4.

- Divide the annual California tax withholding calculated in step 9 by the number of pay dates in the tax year to obtain the biweekly California income tax withholding.

## Resources

To view the updated tax formula, go to the

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