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California Income Tax Withholding and AdministrationGeneral Withholding Requirement: California income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. Employee Withholding Exemption Forms: California Form DE-4 may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes in some circumstances. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings. Reciprocal Agreements: None. Administration: Franchise Tax Board Local Tax Jurisdictions: Los Angeles (employer payroll expense tax); San Francisco (employer payroll expense tax). |