Each year, your employees complete a Federal Form W-4 that helps you understand how much Federal income tax to withhold from their wages. Depending on where your employees live, you may also need to collect a state-specific Form W-4.
A state W-4 form collects information that tells you how much state income tax to deduct and withhold from each employee’s pay. It may also include information for city, county, and local income taxes where applicable.
Please note that each state may have a different name for this form. Your state may not call the form a state W-4, even though it collects the same type of information. Each of these forms also have various expiration dates and require a new form each year. Here is a list of links to the forms for each state:
State or Jurisdiction | State Form W-4 |
Alabama | Form A4 |
Arizona | Form A-4 |
Arkansas | Form AR4EC |
California | Form DE 4 |
Colorado | Form DR 0004 or Federal Form W-4 |
Connecticut | Form CT-W4 |
Delaware | Delaware Form W-4 |
District of Columbia | Form D-4 |
Georgia | Form G-4 |
Hawaii | Form HW-4 |
Idaho | Form ID W-4 |
Illinois | Form IL-W-4 |
Indiana | Form WH-4 |
Iowa | Form IA W-4 |
Kansas | Form K-4 |
Kentucky | Form K-4 |
Louisiana | Form L-4 |
Maine | Form W-4ME |
Maryland | Form MW507 |
Massachusetts | Form M-4 |
Michigan | Form MI-W4 |
Minnesota | Form W-4MN |
Mississippi | Form 89-350 |
Missouri | Form MO W-4 |
Montana | Form MW-4 |
Nebraska | Form W-4N |
New Jersey | Form NJ-W4 |
New Mexico | No state Form W-4, use Federal Form W-4 |
New York | Form IT-2104 |
North Carolina | Form NC-4 |
North Dakota | No state Form W-4, use Federal Form W-4 |
Ohio | Form IT-4 |
Oklahoma | Form OK-W-4 |
Oregon | Form OR-W-4 |
Pennsylvania | No state Form W-4, everyone pays a flat income tax rate |
Rhode Island | Form RI W-4 |
South Carolina | Form SC W-4 |
Utah | No state Form W-4, use Federal Form W-4 |
Vermont | Form W-4VT |
Virginia | Form VA-4 |
West Virginia | Form WV/IT-104 |
Wisconsin | Form WT-4 |
Many states also require a reciprocal agreement for out of state employees. A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live. Each of these forms also have various expiration dates and require a new form each year. Here is a list of links to the forms for each state:
Employee Work State | Employee Residency State | Non-Resident Certificate |
District of Columbia | Any other state | Form D-4A |
Illinois | Iowa (IA), Kentucky (KY), Michigan (MI), Wisconsin (WI) | Form IL-W-5-NR |
Indiana | Kentucky (KY), Michigan (MI), Ohio (OH), Pennsylvania (PA), Wisconsin (WI) | Form WH-47 |
Iowa | Illinois (IL) | Form 44-016 |
Kentucky | Illinois (IL), Indiana (IN), Michigan (MI), Ohio (OH), Virginia (VA), West Virginia (WV), or Wisconsin (WI) | Form 42A809 |
Maryland | District of Columbia (DC), Pennsylvania (PA), Virginia (VA), West Virginia (WV) | Form MW 507 |
Michigan | Illinois (IL), Indiana (IN), Kentucky (KY), Minnesota (MN), Ohio (OH), Wisconsin (WI) | Form MI-W4 |
Minnesota | Michigan (MI), North Dakota (ND) | Form MWR |
Montana | North Dakota (ND) | Form MT-R |
New Jersey | Pennsylvania (PA) | Form NJ-165 |
North Dakota | Minnesota (MN), Montana (MT) | Form NDW-R |
Ohio | Indiana (IN), Kentucky (KY), Michigan (MI), Pennsylvania (PA), or West Virginia (WV) | IT-4NR |
Pennsylvania | Indiana (IN), Maryland (MD), New Jersey (NJ), Ohio (OH), Virginia (VA), West Virginia (WV) | Form REV-419 |
Virginia | District of Columbia (DC), Kentucky (KY), Maryland (MD), Pennsylvania (PA), West Virginia (WV) | Form VA-4 |
West Virginia | Kentucky (KY), Maryland (MD), Ohio (OH), Pennsylvania (PA), Virginia (VA) | Form WV/IT-104 |
Wisconsin | Illinois (IL), Indiana (IN), Kentucky (KY), Michigan (MI) | Form W-220 |
Questions / Resources
If you have questions or comments please email support@integrity-data.com.
Last Review: 05/09/2023