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Form W4: Have Your Employees Updated Their Federal and State Forms?

June 24, 2020 | posted by Abacus Payroll

Payroll 101 is withholding the appropriate amount of federal, state, and local income taxes for all employees. How do you know what to deduct? It is up to the employee to fill out a Form W4.

Earlier this year, the IRS introduced a new Federal W4 Form for employee income tax withholdings. If an employee doesn’t update their Form W4, it can affect their tax refund or bill come next tax season. Even more importantly, because of how the new W4 Form is structured, employers may have to instruct employees to complete a State W4 Form as well.


Changes to Form W4

As a result of the Tax Cuts and Jobs Act, the IRS released a new Form W4 earlier this year which eliminated withholding allowances. This was problematic for some states since several still relied on withholding allowances for their state income tax structure.

See also: Withholding Updates: A New Form W4 and a New IRS Withholding Tool →

This has directly caused some states to release their own Form W4 so an employee can withhold state income taxes more accurately.


Download State W4 Forms

The following chart illustrates which states require their own state Form W4 to be filed and the states that will continue to accept the Federal W4 Form.


Federal vs. State W4 Forms for 2020

Applicable States and Links to W4 Forms:

Alabama Form A-4, Employee’s Withholding Tax Exemption Certificate
Arizona Form A-4, Employee’s Arizona Withholding Election
Arkansas Form AR4EC, State of Arkansas Employee’s Withholding Exemption Certificate
California Form DE 4, Employee’s Withholding Allowance Certificate
Colorado Federal Form W-4, Employee’s Withholding Certificate
Connecticut Form CT-W4, Employee’s Withholding Certificate
District of Columbia (D.C.) Form D-4, DC Withholding Allowance Certificate
Delaware Form W-4, Employee’s Withholding Certificate
Georgia Form G-4, State of Georgia Employee’s Withholding Allowance Certificate
Hawaii Form HW-4, Employee’s Withholding Allowance and Status Certificate
Idaho Form ID W-4, Employee’s Withholding Allowance Certificate
Illinois Form IL-W-4, Employee’s and other Payee’s Illinois Withholding Allowance Certificate and Instructions
Indiana Form WH-4, Employee’s Withholding Exemption and County Status Certificate
Iowa Form IA W-4, Employee Withholding Allowance Certificate
Kansas Form K-4, Kansas Employee’s Withholding Allowance Certificate
Kentucky Form K-4, Kentucky Withholding Certificate
Louisiana Form L-4, Employee’s Withholding Exemption Certificate
Maine Form W-4ME, Maine Employee’s Withholding Allowance Certificate
Maryland Form MW507, Employee’s Maryland Withholding Exemption Certificate
Massachusetts Form M-4, Massachusetts Employee’s Withholding Exemption Certificate
Michigan Form MI-W4, Employee’s Michigan Withholding Exemption Certificate
Minnesota Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate
Mississippi Form 89-350-19-3, Mississippi Employee’s Withholding Exemption Certificate
Missouri Form MO W-4, Employee’s Withholding Certificate
Montana Form MW-4, Montana Employee’s Withholding Allowance and Exemption Certificate
Nebraska Form W-4N, Employee’s Nebraska Withholding Allowance Certificate
New Jersey Form NJ-W4, Employee’s Withholding Allowance Certificate
New Mexico Federal Form W-4, Employee’s Withholding Certificate
New York Form IT-2104, Employee’s Withholding Allowance Certificate
North Carolina Form NC-4, Employee’s Withholding Allowance Certificate
North Dakota Federal Form W-4, Employee’s Withholding Certificate
Ohio Form IT-4, Employee’s Withholding Exemption Certificate
Oklahoma Form OK-W-4, Employee’s Withholding Allowance Certificate
Oregon Form OR-W-4, Oregon Employee’s Withholding Statement and Exemption Certificate
Pennsylvania Federal Form W-4, Employee’s Withholding Certificate
Rhode Island RI W-4, State of Rhode Island and Providence Plantations Employee’s Withholding Allowance Certificate
South Carolina SC W-4, South Carolina Employee’s Withholding Allowance Certificate
Utah Federal Form W-4, Employee’s Withholding Certificate
Vermont Form W-4VT, Employee’s Withholding Allowance Certificate
Virginia Form VA-4, Employee’s Virginia Income Tax Withholding Exemption Certificate
West Virginia Form WV/IT-104, West Virginia Employee’s Withholding Exemption Certificate
Wisconsin Form WT-4, Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting

While it is not your place or responsibility to provide tax advice to employees, please encourage them to update their federal and state W4 Forms.

The IRS provides a free, handy Tax Withholding Estimator Tool that can help guide your employees in filling out their federal W4 form accurately. Click here.

See also: Abacus Payroll’s Withholding Assistant Calculator  →

When to Update Form W4

In addition to a major overhaul such as this, remind your employees that their Form W4 should be reviewed after major life changes, such as marriage, divorce, and adding or removing a dependent. Be sure you have the updated federal and state tax forms for your personnel records.

See also: Tax Season Lessons: The Importance of a Paycheck Checkup →

Contact us

Abacus Payroll is here to help keep you compliant. If you are looking for friendly, hassle-free payroll for your small or family business, request a quote today.

About the Author: Abacus Payroll

Abacus Payroll, Inc. is a leading provider of payroll solutions for businesses of all sizes. Whether yours is a family-owned small business or a national corporation, we provide payroll, tax and other financial services on time and at an affordable price. Unlike other payroll providers, Abacus Payroll will assign your very own payroll specialist who will understand your payroll needs inside and out. So no more speaking to a different person each time, no more sitting on hold for hours and most importantly no more missed deadlines! Contact us today to see how we can help your business. You can count on us.