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W4 and Reciprocity Payroll Forms by State

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

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