UC W-4 & DE 4 Tax Withholding Allowance Certificate

Purpose

The University of California W-4/DE 4 form is used to determine an employee’s personal income tax withholding status so that the appropriate federal and state taxes can be withheld from the employee’s pay.

Definitions

The following definitions apply to the table below and refer to an individual's status for tax purposes.

Residents include U.S. citizens, permanent residents, refugees, asylees and foreign nationals who meet the substantial presence test.
Nonresidents are individuals who are not U.S. citizens, and who do not meet either the green card test or the substantial presence test.

How to:	Residents	Nonresidents
Determine Withholding	Use the federal and state withholding calculators available at the California Franchise Tax Board website	Federal tax withholding — Citizens of Canada, India, Mexico and South Korea are allowed the single marital status, and can claim the number of allowances that meet their tax liability. All other nonresidents are allowed the single marital status and can claim a maximum of one allowance. State tax withholding — Nonresidents can claim the filing status and number of allowances that meet their tax liability.
Update Withholding	Update electronically at At Your Service Online or with your department payroll representative.	Access GLACIER to update. Revised documents should be printed, signed and mailed to: UCLA Payroll Services 10920 Wilshire Boulevard, Suite 620 Los Angeles, CA 90024-6505
Get Information	UCLA Payroll Services at (310) 794-8726. Federal withholding — See the Internal Revenue Service website. State withholding — See the California Franchise Tax Board website.	UCLA Payroll Services at (310) 794-8718. Federal withholding — See the Internal Revenue Service website. State withholding — See the California Franchise Tax Board website.

Note: UC policy prohibits UC staff from providing personal tax advice.