California State Tax Withholding Information

California Tax Forms/Publications


California Withholding Schedules can be found here:


 California Withholding Schedules for 2009

 As a result of the passage of Assembly Bill x4_17, the California Withholding Schedules for 2009 were replaced effective Nov. 1, 2009, to accelerate withholding. Starting that week, employers began to withhold 10 percent more in state income taxes. The action was not considered a tax increase because the state is to return the overage to the taxpayers after they file their  tax returns.. This accelerated withholding was remain in effect indefinitely.

 Employees should contact their tax advisors to determine individual withholding requirements or contact the Taxpayer Assistance Center at (888) 745-3886 for assistance.

Federal Tax Withholding Information

 Click here for IRS Tax Information:


How do I adjust my federal tax withholding?

The Internal Revenue Service provides a publication each tax year to assist tax payers with adjusting their federal withholding using form W-4. Publication 919 is accessible using the link below to assist you with reviewing and/or changing your federal withholding. SDUSD Payroll staff are not tax advisors. If you have questions regarding your taxes, your withholdings, etc. please contact your tax advisor.

 Imputed Income Tax: What You Should Know

Imputed income is a term the Internal Revenue Service (IRS) applies when they feel the value of a benefit or service should be considered income for the purposes of calculating your federal taxes. Only a few benefits may count as imputed income. For SDUSD employees this includes:

•Basic life insurance in excess of $50,000. Eligible employees are automatically enrolled for basic life insurance coverage underwritten by Hartford Life Insurance and provided at district expense. The death benefit is equal to annual salary x 1.

•Supplemental life insurance.

•Medical and dental insurance coverage for domestic partners.

SDUSD takes payroll deductions on a tenthly basis. As a result, the tax required on a twelfthly basis is "caught up" on the October payroll each year. This taxable income is added to taxable gross for the months of July and August on the October payroll. In most cases, this amounts to a very small change in taxable gross (less than $25). If you have questions regarding the adjustment, please contact your payroll specialist. For information regarding IRS rules referenced here, visit the IRS web site or consult your tax professional.


IRS Provides Updated Withholding Guidance for 2013

IR-2013-1, Jan. 3, 2013

WASHINGTON — The Internal Revenue Service today released updated income-tax withholding tables for 2013 reflecting this week’s changes by Congress.

The updated tables, issued today after President Obama signed the changes into law, show the new rates in effect for 2013 and supersede the tables issued on December 31, 2012. The newly revised version of Notice 1036 contains the percentage method income-tax withholding tables and related information that employers need to implement these changes.

In addition, employers should also begin withholding Social Security tax at the rate of 6.2 percent of wages paid following the expiration of the temporary two-percentage-point payroll tax cut in effect for 2011 and 2012. The payroll tax rates were not affected by this week’s legislation.

Employers should start using the revised withholding tables and correct the amount of Social Security tax withheld as soon as possible in 2013, but not later than Feb. 15, 2013. For any Social Security tax under-withheld before that date, employers should make the appropriate adjustment in workers’ pay as soon as possible, but not later than March 31, 2013.

Employers and payroll companies will handle the withholding changes, so workers typically won’t need to take any additional action, such as filling out a new W-4 withholding form.

As always, however, the IRS urges workers to review their withholding every year and, if necessary, fill out a new W-4 and give it to their employer. For example, individuals and couples with multiple jobs, people who are having children, getting married, getting divorced or buying a home, and those who typically wind up with a balance due or large refund at the end of the year may want to consider submitting revised W-4 forms.


For further information on the EIC, Social Security or any other federal tax inquiries, please visit the IRS web site at: http://www.irs.gov/.

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