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