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CALIFORNIA WITHHOLDING SCHEDULES FOR 2020The Internal Revenue (IRS) has changed the Form W-4 for the year 2020 and federal allowances have been removed. Sincefederal allowances have been removed, the new Form W-4 cannot be used for California purposes. Therefore, all newly hiredemployees and any existing employees that wish to change the number of California withholding allowances, must provide aDE 4 to their employer. If your existing employee wishes to keep the same number of California withholding allowances used in2019 and prior, then a new DE 4 is not needed.California provides two methods for determining the amount of wages and salaries to be withheld for state personal income tax: METHOD A - WAGE BRACKET TABLE METHOD (Limited to wages/salaries less than 1 million)METHOD B - EXACT CALCULATION METHODMETHOD A provides a quick and easy way to select the appropriate withholding amount, based on the payroll period,filing status, and number of withholding allowances (regular and additional) if claimed. The STANDARD DEDUCTIONand EXEMPTION ALLOWANCE CREDIT are already included in the wage bracket tables. Even though this methodinvolves fewer computations than Method B, it cannot be used with your computer in determining amounts to be withheld.METHOD B may be used to calculate withholding amounts either manually or by computer. This method will give an exactamount of tax to withhold. To use this method, you must enter the payroll period, filing status, number of withholdingallowances, standard deduction, and exemption allowance credit amounts. These amounts are included in TABLES 1through 5 of the EXACT CALCULATION section.If there are any questions concerning the operation/methodology of Method B for computer software, you may contact:Franchise Tax Board, Statistical Research and Modeling Section – 516, Mail Stop A-351PO Box 942840, Sacramento, CA 94240.SPECIAL NOTE FOR MARRIED EMPLOYEES WITH EMPLOYED SPOUSES: To avoid underwithholding of stateincome tax liability we recommend that you use one of the following options: Single filing status to compute withholdingamounts for the employee and spouse, or withhold an additional flat amount of tax.Instructions for additional withholding allowances for estimated deductions:All additional allowances for ESTIMATED DEDUCTIONS that are claimed on a DE 4 must be used to reduce the amountof salaries and wages subject to withholding by using steps 1 and 2 shown below. If an existing Form W-4 is used for Californiawithholding purposes, all additional allowances for ESTIMATED DEDUCTIONS claimed must be treated as regularwithholding allowances; unless the employee requests in writing that they be treated in accordance with the following:1.Subtract the employee's estimated deduction allowance shown in the "TABLE 2 - ESTIMATED DEDUCTION TABLE"from the gross wages subject to withholding; and2.Compute the tax to be withheld using:METHOD A - WAGE BRACKET TABLE METHOD; orMETHOD B - EXACT CALCULATION METHODIf the DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the totalnumber of regular withholding allowances claimed on line 1 of the DE 4.If an existing Form W-4 is used for California withholding purposes, compute the tax to be deducted and withheld based onthe total number of withholding allowances claimed on line 5 of Form W-4, minus the number of additional allowances forestimated deductions claimed. If Form W-4 does not separately identify the number of additional allowances for estimateddeductions, the employee's request must specify the number claimed. The employee's request will remain in effect until theemployee terminates it by furnishing a signed written notice or by furnishing a DE 4.edd.ca.gov2020 Withholding Schedules - Method A (INTERNET)Taxpayer Assistance Center 1-888-745-388617
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B - EXACT CALCULATION METHODThis method is based upon applying a given percentage to the wages (after deductions) which fall within a taxableincome class, adding to this product the accumulated tax for all lower tax brackets; and then subtracting a tax creditbased upon the number of allowances claimed on the Employee's Withholding Allowance Certificate (Form W-4 or DE 4).This method also takes into consideration the special treatment of additional allowances for estimated deductions.The steps in computing the amount of tax to be withheld are as follows:Step 1Determine if the employee's gross wages are less than, or equal to, the amount shown in “TABLE 1 LOW INCOME EXEMPTION TABLE.” If so, no income tax is required to be withheld.Step 2If the employee claims any additional withholding allowances for estimated deductions on a DE 4,subtract the amount shown in “TABLE 2 - ESTIMATED DEDUCTION TABLE” from the gross wages.Step 3Subtract the standard deduction amount shown in “TABLE 3 - STANDARD DEDUCTION TABLE” toarrive at the employee's taxable income.Step 4Use "TABLE 5 - TAX RATE TABLE” for the payroll period and marital status to find the applicable line onwhich the taxable income is located. Perform the indicated calculations to arrive at the computed taxliability.Step 5Subtract the tax credit shown in “TABLE 4 - EXEMPTION ALLOWANCE TABLE”* from the computed taxliability to arrive at the amount of tax to be withheld.*If the employee uses additional allowances claimed for estimated deductions, such allowances MUST NOT be used in thedetermination of tax credits to be subtracted.EXAMPLE A:Weekly earnings of 210, single, and claiming one withholding allowance on Form W-4 or DE 4.Step 1Earnings for the weekly payroll period are LESS than the amount shown in "TABLE 1 - LOW INCOMEEXEMPTION TABLE" ( 289); therefore, no income tax is to be withheld.EXAMPLE B: Biweekly earnings of 1,250, married, and claiming three withholding allowances, one of which is for estimateddeductions.Step 1Earnings for the biweekly payroll period are GREATER than the amount shown in "TABLE 1 - LOWINCOME EXEMPTION TABLE" ( 1,157); therefore, income tax should be withheld.Step 2Earnings for biweekly payroll period:.Subtract amount from "TABLE 2 - ESTIMATED DEDUCTION TABLE:".Salaries and wages subject to withholding:. 1,250.00-38.00 1,212.00Step 3Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:".Taxable income:.-349.00 863.00Step 4Tax computation from "TABLE 5 - TAX RATE TABLE:"Entry covering 863 (over 676 but not over 1,608). 2.2% amount over 676 (.022 x [ 863 – 676]):. Plus the marginal amount:. Computed tax:. 4.11 7.4411.55Step 5Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE".for two regular withholding allowances:.Net amount of tax to be withheld:.-10.32 1.23NOTE:Table 5 provides a method comparable to the federal alternative method for percentage calculation ofwithholding. This method is a minor simplification of the exact calculation method described above in thatthe tax rate applies to the total taxable income with the excess amount subtracted.edd.ca.gov2020 Withholding Schedules - Method B (INTERNET)Taxpayer Assistance Center 1-888-745-388640
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B - EXACT CALCULATION METHOD (CONTINUED)EXAMPLE C: Monthly earnings of 4,100 married, and claiming five withholding allowances on Form W-4 or DE 4.Step 1Step 2Step 3Step 4Step 5Earnings for the monthly payroll period are GREATER than the amount shown in "TABLE 1 - LOWINCOME EXEMPTION TABLE" ( 2,507.00); therefore, income tax should be withheld.Earnings for monthly payroll period:.Not applicable - no estimated deduction allowance claimed.Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:”.Taxable income:.Tax computation from "TABLE 5 - TAX RATE TABLE:" Entry covering 3,344 (over 1,468 but not over 3,480). 2.2% of amount over 1,468 (.022 x [ 3,344 - 1,468]): Plus marginal tax amount:. Computed tax:.Subtract amount from "TABLE 4 – EXEMPTION ALLOWANCE TABLE" forfive regular withholding allowances:.Net amount of tax to be withheld:. 4,100.00-756.00 3,344.00 41.27 16.15 57.42-55.92 1.50EXAMPLE D: Weekly earnings of 800, unmarried head of household, three withholding allowances on Form W-4 or DE 4.Step 1Step 2Step 3Step 4Step 5Earnings for the weekly payroll period are GREATER than the amount shown in "TABLE 1 - LOWINCOME EXEMPTION TABLE" ( 579); therefore, income tax should be withheld.Earnings for weekly payroll period:.Not applicable - no estimated deduction allowance claimed.Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE".Taxable income: .Tax computation from "TABLE 5 - TAX RATE TABLE": Entry covering 625 (over 339 but not over 803). 2.2% of amount over 339 (.022 x [ 625 - 339]): Plus marginal tax amount:. Computed tax:.Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" forthree regular withholding allowances.Net amount of tax to be withheld. 800.00-175.00 625.00 6.29 3.73 10.02- 7.74 2.28EXAMPLE E: Semi-monthly earnings of 1,800, married, and claiming four allowances on Form W-4 or DE 4.Step 1Step 2Step 3Step 4Step 5NOTE:edd.ca.govEarnings for the semi-monthly payroll period are GREATER than the amount shown in "TABLE 1 - LOWINCOME EXEMPTION TABLE" ( 1,253); therefore, income tax should be withheld.Annualized wages and salary (24 x 1,800):. 43,200.00Not applicable - no estimated deduction allowance claimed.Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:".-9,074.00Taxable income:. 34,126.00Tax computation from “TABLE 5 - TAX RATE TABLE:” Entry covering 34,126 (over 17,618 but not over 41,766). 2.2% of amount over 34,126 (.022 x [ 34,126 - 17,618]):. 363.18 Plus marginal tax amount:. 193.80 Computed annual tax:. 556.98Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" forfour regular withholding allowances:.-536.80Annual amount of tax to be withheld:. 20.18Divide by number of payroll periods in year (24):. 0.84Employers may determine the amount of income tax to be withheld for an annual payroll period andprorate the tax back to the payroll period. This method may be useful to employers who have employeesbeing paid for more than one payroll period and want to conserve computer memory by storing only theannual tax rates, wage brackets, deduction values, and tax credits.2020 Withholding Schedules - Method B (INTERNET)Taxpayer Assistance Center 1-888-745-388641
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B - EXACT CALCULATION METHOD (CONTINUED)EXAMPLE F: Annual earnings of 45,000, monthly pay period, married, and claiming four allowances on Form W-4 or DE 4.Step 1Step 2Step 3Step 4Step 5NOTE:edd.ca.govEarnings for the annual payroll period are GREATER than the amount shown in "TABLE 1 - LOWINCOME EXEMPTION TABLE" ( 30,083); therefore, income tax should be withheld.Annualized wages and/or monthly salary (12 x 3,750):.Not applicable - no estimated deduction allowance claimed.Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:".Taxable income:.Tax computation from “TABLE 5 - TAX RATE TABLE:” Entry covering 35,926 (over 17,618 but not over 41,766). 2.2% of amount over 17,618 (.022 x [ 35,926 - 17,618]):. Plus marginal tax amount:. Computed annual tax:.Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" forfour regular withholding allowances:.Annual amount of tax to be withheld:.Divide by number of payroll periods in year (12):. 45,000.00- 9,074.00 35,926.00 402.78 193.80 596.58-536.80 59.78 4.98Employers may determine the amount of income tax to be withheld for an annual payroll period and figurethe tax for the payroll period. This method may be useful to employers who have employees being paid fora lump sum, or a yearly amount not withheld on; and want to conserve computer memory by storing only theannual tax rates, wage brackets, deduction values, and tax credits.2020 Withholding Schedules - Method B (INTERNET)Taxpayer Assistance Center 1-888-745-388642
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 1 - LOW INCOME EXEMPTION TABLESINGLE,DUAL INCOME MARRIEDOR MARRIED WITHMULTIPLE EMPLOYERSPAYROLL MI-ANNUALANNUALDAILY/MISCELLANEOUS 289 579 627 1,254 3,761 7,521 15,042 58MARRIEDUNMARRIEDHEAD OFHOUSEHOLDALLOWANCES ON DE 4 OR W-4'2' OR MORE'0' OR '1' 289 579 627 1,254 3,761 7,521 15,042 58 579 1,157 1,253 2,507 7,521 15,042 30,083 116 579 1,157 1,253 2,507 7,521 15,042 30,083 116TABLE 2- ESTIMATED DEDUCTION TABLEADDITIONALWITHHOLDINGALLOWANCES *12345678910**PAYROLL PERIODBISEMIWEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY 19 38 58 77 96 115 135 154 173 192 38 77 115 154 192 231 269 308 346 385 42 83 125 167 208 250 292 333 375 417 83 167 250 333 417 500 583 667 750 833 250 500 750 1,000 1,250 1,500 1,750 2,000 2,250 2,500SEMIANNUALANNUALDAILY/MISC. 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 4 8 12 15 19 23 27 31 35 38*Number of Additional Withholding Allowances for Estimated Deductions claimed on Form DE 4 or W-4.**If the number of Additional Withholding Allowances for Estimated Deductions claimed is greater than 10,multiply the amount shown for one Additional Allowance by the number claimed.edd.ca.gov2020 Withholding Schedules - Method B (INTERNET)Taxpayer Assistance Center 1-888-745-388643
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 3 - STANDARD DEDUCTION TABLESINGLE,DUAL INCOME MARRIEDOR MARRIED WITHMULTIPLE EMPLOYERSPAYROLL S ON DE 4 OR W-4'2' OR MORE'0' OR '1' 87 175 189 378 1,134 2,269 4,537 17 87 175 189 378 1,134 2,269 4,537 17UNMARRIEDHEAD OFHOUSEHOLD 175 349 378 756 2,269 4,537 9,074 35 175 349 378 756 2,269 4,537 9,074 35TABLE 4 - EXEMPTION ALLOWANCE TABLEALLOWANCESON DE 4 ORW-4012345678910*PAYROLL PERIODBISEMIWEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY 0.00 2.58 5.16 7.74 10.32 12.90 15.48 18.07 20.65 23.23 25.81 0.00 5.16 10.32 15.48 20.65 25.81 30.97 36.13 41.29 46.45 51.62 0.00 5.59 11.18 16.78 22.37 27.96 33.55 39.14 44.73 50.33 55.92 0.00 11.18 22.37 33.55 44.73 55.92 67.10 78.28 89.47 100.65 111.83 0.00 33.55 67.10 100.65 134.20 167.75 201.30 234.85 268.40 301.95 335.50SEMIANNUALANNUALDAILY/MISC. 0.00 0.00 67.10 134.20 134.20 268.40 201.30 402.60 268.40 536.80 335.50 671.00 402.60 805.20 469.70 939.40 536.80 1,073.60 603.90 1,207.80 671.00 1,342.00 0.00 0.52 1.03 1.55 2.06 2.58 3.10 3.61 4.13 4.65 5.16* If the number of allowances claimed exceeds 10, you may determine the amount of tax credit to be allowed bymultiplying the amount for one allowance by the total number of allowances.For example, the amount of tax credit for a married taxpayer with 15 allowances, as determined on Form DE 4 or W-4,on a weekly payroll period would be 38.70.edd.ca.gov2020 Withholding Schedules - Method B (INTERNET)Taxpayer Assistance Center 1-888-745-388644
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 5 - TAX RATE TABLEANNUAL PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSDAILY / MISCELLANEOUS PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSIF THE TAXABLEINCOME IS.IF THE TAXABLEINCOME IS.OVERTHE COMPUTED TAX IS.OF AMOUNTOVER.BUT NOTOVER 0 8,809 . 8,809 20,883 . 20,883 32,960 . 32,960 45,753 . 45,753 57,824 . 57,824 295,373 . 295,373 354,445 . 354,445 590,742 . 590,742 1,000,000 . 1,000,000and over .PLUSOVER1.100% 0 0.002.200% 8,809 96.904.400% 20,883 362.536.600% 32,960 893.928.800% 45,753 1,738.2610.230% 57,824 2,800.5111.330% 295,373 27,101.7712.430% 354,445 33,794.6313.530% 590,742 63,166.3514.630% 1,000,000 118,538.96 0 34 80 127 176 222 1,136 1,363 2,272 3,846BUT NOTOVER 34 80 127 176 222 1,136 1,363 2,272 3,846and overMARRIED PERSONSIF THE TAXABLEINCOME IS.OVERBUT NOTOVER 0 17,618 . 17,618 41,766 . 41,766 65,920 . 65,920 91,506 . 91,506 115,648 . 115,648 590,746 . 590,746 708,890 . 708,890 1,000,000 . 1,000,000 1,181,484 . 1,181,484and over OVERBUT NOTOVERPLUSOVER1.100% 0 0.002.200% 17,618 193.804.400% 41,766 725.066.600% 65,920 1,787.848.800% 91,506 3,476.5210.230% 115,648 5,601.0211.330% 590,746 54,203.5512.430% 708,890 67,589.2713.530% 1,000,000 103,774.2414.630% 1,181,484 128,329.03 0 17,629 . 17,629 41,768 . 41,768 53,843 . 53,843 66,636 . 66,636 78,710 . 78,710 401,705 . 401,705 482,047 . 482,047 803,410 . 803,410 1,000,000 . 1,000,000and over .edd.ca.gov 0 34 80 127 176 222 1,136 1,363 2,272 3,846 0.00 0.37 1.38 3.45 6.68 10.73 104.23 129.95 242.94 455.90 0 68 160 254 352 444 2,272 2,726 3,846 4,544THE COMPUTED TAX IS.BUT NOTOVER 68 160 254 352 444 2,272 2,726 3,846 4,544and overPLUSOF AMOUNTOVER. IF THE TAXABLEINCOME IS.PLUSOVER1.100% 0 0.002.200% 17,629 193.924.400% 41,768 724.986.600% 53,843 1,256.288.800% 66,636 2,100.6210.230% 78,710 3,163.1311.330% 401,705 36,205.5212.430% 482,047 45,308.2713.530% 803,410 85,253.6914.630% 1,000,000 111,852.322020 Withholding Schedules - Method B 00%8.800%10.230%11.330%12.430%13.530%14.630% 0 68 160 254 352 444 2,272 2,726 3,846 4,544 0.00 0.75 2.77 6.91 13.38 21.48 208.48 259.92 399.14 493.58UNMARRIED/HEAD OF HOUSEHOLDTHE COMPUTED TAX IS.OF AMOUNTOVER.IF THE TAXABLEINCOME IS.UNMARRIED/HEAD OF HOUSEHOLDIF THE TAXABLEINCOME IS.OF AMOUNTOVER.MARRIED PERSONSTHE COMPUTED TAX IS.OF AMOUNTOVER.THE COMPUTED TAX IS. 0 68 161 207 256 303 1,545 1,854 3,090 3,846THE COMPUTED TAX IS. 68 161 207 256 303 1,545 1,854 3,090 3,846and overPLUSOF AMOUNTOVER.BUT 0%12.430%13.530%14.630% 0 68 161 207 256 303 1,545 1,854 3,090 3,846 0.00 0.75 2.80 4.82 8.05 12.19 139.25 174.26 327.89 430.18Taxpayer Assistance Center 1-888-745-388645
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 5 - TAX RATE TABLEQUARTERLY PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSSEMI-ANNUAL PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSIF THE TAXABLEINCOME IS.IF THE TAXABLEINCOME IS.OVER 0 2,202 5,221 8,240 11,438 14,456 73,843 88,611 147,686 250,000THE COMPUTED TAX IS.BUT NOTOVEROF AMOUNTOVER. 2,202 5,221 8,240 11,438 14,456 73,843 88,611 147,686 250,000and over.1.100% 02.200% 2,2024.400% 5,2216.600% 8,2408.800% 11,43810.230% 14,45611.330% 73,84312.430% 88,61113.530% 147,68614.630% 250,000PLUSOVER 0.00 24.22 90.64 223.48 434.55 700.13 6,775.42 8,448.63 15,791.65 29,634.73 0 4,404 10,442 16,480 22,876 28,912 147,686 177,222 295,372 500,000THE COMPUTED TAX IS. 4,404 10,442 16,480 22,876 28,912 147,686 177,222 295,372 500,000and overMARRIED PERSONSIF THE TAXABLEINCOME IS.OVER 0 4,404 10,442 16,480 22,876 28,912 147,686 177,222 250,000 295,371 4,404 10,442 16,480 22,876 28,912 147,686 177,222 250,000 295,371and overOF .330%12.430%13.530%14.630% 0 4,404 10,442 16,480 22,876 28,912 147,686 177,222 250,000 295,371IF THE TAXABLEINCOME IS.PLUSOVER 0.00 48.44 181.28 446.95 869.09 1,400.26 13,550.84 16,897.27 25,943.58 32,082.28 0 8,808 20,884 32,960 45,752 57,824 295,372 354,444 500,000 590,742UNMARRIED/HEAD OF HOUSEHOLDIF THE TAXABLEINCOME IS.OVER 0 4,407 10,442 13,461 16,659 19,678 100,426 120,512 200,853 250,000edd.ca.gov 4,407 10,442 13,461 16,659 19,678 100,426 120,512 200,853 250,000and overOF .330%12.430%13.530%14.630% 0 4,407 10,442 13,461 16,659 19,678 100,426 120,512 200,853 250,0002020 Withholding Schedules - Method B 330%12.430%13.530%14.630% 0 4,404 10,442 16,480 22,876 28,912 147,686 177,222 295,372 500,000 0.00 48.44 181.28 446.95 869.09 1,400.26 13,550.84 16,897.27 31,583.32 59,269.49THE COMPUTED TAX IS.BUT NOTOVER 8,808 20,884 32,960 45,752 57,824 295,372 354,444 500,000 590,742and overOF .330%12.430%13.530%14.630% 0 8,808 20,884 32,960 45,752 57,824 295,372 354,444 500,000 590,742PLUS 0.00 96.89 362.56 893.90 1,738.17 2,800.51 27,101.67 33,794.53 51,887.14 64,164.53UNMARRIED/HEAD OF HOUSEHOLDIF THE TAXABLEINCOME IS.THE COMPUTED TAX IS.BUT NOTOVER.PLUSMARRIED PERSONSTHE COMPUTED TAX IS.BUT NOTOVEROF AMOUNTOVER.BUT NOTOVERPLUSOVER 0.00 48.48 181.25 314.09 525.16 790.83 9,051.35 11,327.09 21,313.48 27,963.07 0 8,814 20,884 26,922 33,318 39,356 200,852 241,024 401,706 500,000THE COMPUTED TAX IS.BUT NOTOVER 8,814 20,884 26,922 33,318 39,356 200,852 241,024 401,706 500,000and overOF .330%12.430%13.530%14.630% 0 8,814 20,884 26,922 33,318 39,356 200,852 241,024 401,706 500,000PLUS 0.00 96.95 362.49 628.16 1,050.30 1,581.64 18,102.68 22,654.17 42,626.94 55,926.12Taxpayer Assistance Center 1-888-745-388646
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 5 - TAX RATE TABLESEMI-MONTHLY PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSMONTHLY PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSIF THE TAXABLEINCOME IS.IF THE TAXABLEINCOME IS.OVER 0 367 870 1,373 1,906 2,409 12,307 14,769 24,614 41,667THE COMPUTED TAX IS.BUT NOTOVER 367 870 1,373 1,906 2,409 12,307 14,769 24,614 41,667and overOF .330%12.430%13.530%14.630%PLUS 0 367 870 1,373 1,906 2,409 12,307 14,769 24,614 41,667OVER 0.00 4.04 15.11 37.24 72.42 116.68 1,129.25 1,408.19 2,631.92 4,939.19 0 734 1,740 2,746 3,812 4,818 24,614 29,538 49,228 83,334THE COMPUTED TAX IS.BUT NOTOVER 734 1,740 2,746 3,812 4,818 24,614 29,538 49,228 83,334and overMARRIED PERSONSIF THE TAXABLEINCOME IS.OVER 0 734 1,740 2,746 3,812 4,818 24,614 29,538 41,667 49,229 734 1,740 2,746 3,812 4,818 24,614 29,538 41,667 49,229and overOF .330%12.430%13.530%14.630%IF THE TAXABLEINCOME IS.PLUS 0 734 1,740 2,746 3,812 4,818 24,614 29,538 41,667 49,229OVER 0.00 8.07 30.20 74.46 144.82 233.35 2,258.48 2,816.37 4,324.00 5,347.14 0 1,468 3,480 5,492 7,624 9,636 49,228 59,076 83,334 98,458UNMARRIED/HEAD OF HOUSEHOLDIF THE TAXABLEINCOME IS.OVER 0 735 1,740 2,243 2,777 3,280 16,738 20,085 33,475 41,667edd.ca.gov 735 1,740 2,243 2,777 3,280 16,738 20,085 33,475 41,667and overOF 8.800%10.230%11.330%12.430%13.530%14.630% 0 734 1,740 2,746 3,812 4,818 24,614 29,538 49,228 83,334 0.00 8.07 30.20 74.46 144.82 233.35 2,258.48 2,816.37 5,263.84 9,878.382020 Withholding Schedules - Method B (INTERNET)BUT NOTOVER 1,468 3,480 5,492 7,624 9,636 49,228 59,076 83,334 98,458and overOF AMOUNTOVER.IF THE TAXABLEINCOME IS.PLUS 0 735 1,740 2,243 2,777 3,280 16,738 20,085 33,475 41,667THE COMPUTED TAX 430%13.530%14.630%PLUS 0 0.00 1,468 16.15 3,480 60.41 5,492 148.94 7,624 289.65 9,636 466.71 49,228 4,516.97 59,076 5,632.75 83,334 8,648.02 98,458 10,694.30UNMARRIED/HEAD OF HOUSEHOLDTHE COMPUTED TAX IS.BUT NOTOVER.PLUSMARRIED PERSONSTHE COMPUTED TAX IS.BUT NOTOVEROF AMOUNTOVER.OVER 0.00 8.09 30.20 52.33 87.57 131.83 1,508.58 1,887.80 3,552.18 4,660.56 0 1,470 3,480 4,486 5,554 6,560 33,476 40,170 66,950 83,334THE COMPUTED TAX IS.BUT NOTOVER 1,470 3,480 4,486 5,554 6,560 33,476 40,170 66,950 83,334and overOF .330%12.430%13.530%14.630%PLUS 0 1,470 3,480 4,486 5,554 6,560 33,476 40,170 66,950 83,334 0.00 16.17 60.39 104.65 175.14 263.67 3,017.18 3,775.61 7,104.36 9,321.12Taxpayer Assistance Center 1-888-745-388647
CALIFORNIA WITHHOLDING SCHEDULES FOR 2020METHOD B---EXACT CALCULATION METHODTABLE 5 - TAX RATE TABLEWEEKLY PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSBIWEEKLY PAYROLL PERIODSINGLE PERSONS, DUAL INCOME MARRIED,OR MARRIED WITH MULTIPLE EMPLOYERSIF THE TAXABLEINCOME IS.IF THE TAXABLEINCOME IS.OVER 0 169 402 634 880 1,112 5,680 6,816 11,360 19,231THE COMPUTED TAX IS.BUT NOTOVEROF AMOUNTOVER. 169 402 634 880 1,112 5,680 6,816 11,360 19,231and 2.430%13.530%14.630%PLUS 0 169 402 634 880 1,112 5,680 6,816 11,360 19,231 0.00 1.86 6.99 17.20 33.44 53.86 521.17 649.88 1,214.70 2,279.65OVER 0 338 804 1,268 1,760 2,224 11,360 13,632 22,720 38,462BUT NOTOVER 338 804 1,268 1,760 2,224 11,360 13,632 22,720 38,462and overMARRIED PERSONSIF THE TAXABLEINCOME IS.OVER 0 338 804 1,268 1,760 2,224 11,360 13,632 19,231 22,721 338 804 1,268 1,760 2,224 11,360 13,632 19,231 22,721and overOF .330%12.430%13.530%14.630%OVERPLUS 0 338 804 1,268 1,760 2,224 11,360 13,632 19,231 22,721OVER 0.00 3.72 13.97 34.39 66.86 107.69 1,042.30 1,299.72 1,995.68 2,467.88 0 339 803 1,035 1,281 1,514 7,725 9,270 15,450 19,231edd.ca.gov 339 803 1,035 1,281 1,514 7,725 9,270 15,450 19,231and overOF 8.800%10.230%11.330%12.430%13.530%14.630%PLUS 0 338 804 1,268 1,760 2,224 11,360 13,632 22,720 38,462 0.00 3.72 13.97 34.39 66.86 107.69 1,042.30 1,299.72 2,429.36 4,559.25 0 676 1,608 2,536 3,520 4,448 22,720 27,264 38,462 45,4422020 Withholding Schedules - Method B (INTERNET)BUT NOTOVER 676 1,608 2,536 3,520 4,448 22,720 27,264 38,462 45,442and overOF AMOUNTOVER.IF THE TAXABLEINCOME IS.PLUS 0 339 803 1,035 1,281 1,514 7,725 9,270 15,450 19,231THE COMPUTED TAX 430%13.530%14.630%PLUS 0 676 1,608 2,536 3,520 4,448 22,720 27,264 38,462 45,442 0.00 7.44 27.94 68.77 133.71 215.37 2,084.60 2,599.44 3,991.35 4,935.74UNMARRIED/HEAD OF HOUSEHOLDTHE COMPUTED TAX IS.BUT NOTOVER.IF THE TAXABLEINCOME IS.UNMARRIED/HEAD OF HOUSEHOLDIF THE TAXABLEINCOME IS.OF AMOUNTOVER.MARRIED PERSONSTHE COMPUTED TAX IS.BUT NOTOVERTHE COMPUTED TAX IS.OVER 0.00 3.73 13.94 24.15 40.39 60.89 696.28 871.33 1,639.50 2,151.07 0 678 1,606 2,070 2,562 3,028 15,450 18,540 30,900 38,462THE COMPUTED TAX IS.BUT NOTOVER 678 1,606 2,070 2,562 3,028 15,450 18,540 30,900 38,462and overOF .330%12.430%13.530%14.630%PLUS 0 678 1,606 2,070 2,562 3,028 15,450 18,540 30,900 38,462 0.00 7.46 27.88 48.30 80.77 121.78 1,392.55 1,742.65 3,279.00 4,302.14Taxpayer Assistance Center 1-888-745-388648
PAYROLL PERIOD MULTIPLE EMPLOYERS '0' OR '1' '2' OR MORE HOUSEHOLD WEEKLY 289 289 579 579 \(www.edd.ca.gov\) Taxpayer Assistance Center 1-888-745-3886. CALIFORNIA WITHHOLDING SCHEDULES FOR 2020
