The California Franchise Tax Board (FTB) recently recommended that taxpayers review their withholding due to changes in the state personal income tax laws. Recent changes increased the tax rates by 0.25% and reduced the dependent exemption credit. Tax tables have been amended to reflect the change in tax rates, but only prospectively. They have not been amended to reflect the change in the dependent exemption credits. Therefore, the FTB is recommending taxpayers complete a new California Form DE-4, Employee’s Withholding Allowance Certificate, to adjust their withholding if necessary. Employers who receive a revised Form DE-4 should update their payroll records online or contact Vision Payroll with the updated information.