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States Requiring State-Specific W-4 Forms

Last Updated: January 2026

While many states accept the federal Form W-4 for state withholding purposes, the following states require employees to complete a state-specific withholding certificate. Employers must collect these forms to properly calculate state income tax withholding.

State W-4 Form Requirements

State Form Number Form Name Notes
Arizona A-4 Employee's Arizona Withholding Election Employee elects withholding percentage
California DE 4 Employee's Withholding Allowance Certificate Required; federal W-4 not accepted
Connecticut CT-W4 Employee's Withholding Certificate Required for all employees
Georgia G-4 Employee's Withholding Allowance Certificate Required; determines filing status
Hawaii HW-4 Employee's Withholding Allowance and Status Certificate Required for all employees
Illinois IL-W-4 Employee's Illinois Withholding Allowance Certificate Required; determines exemptions
Indiana WH-4 Employee's Withholding Exemption and County Status Certificate Required; includes county designation
Iowa IA W-4 Employee Withholding Allowance Certificate Required for all employees
Louisiana L-4 Employee Withholding Exemption Certificate Required; determines exemptions
Maine W-4ME Employee's Maine Withholding Allowance Certificate Required for all employees
Maryland MW507 Employee's Maryland Withholding Exemption Certificate Required; includes county designation
Massachusetts M-4 Employee's Withholding Exemption Certificate Required for all employees
Michigan MI-W4 Employee's Michigan Withholding Exemption Certificate Required for all employees
Minnesota W-4MN Minnesota Employee Withholding Allowance/Exemption Certificate Required for all employees
Missouri MO W-4 Employee's Withholding Certificate Required for all employees
New Jersey NJ-W4 Employee's Withholding Allowance Certificate Required for all employees
New York IT-2104 Employee's Withholding Allowance Certificate Required for all employees
Oregon OR-W-4 Oregon Employee's Withholding Statement and Exemption Certificate Required for all employees
Vermont W-4VT Employee's Withholding Allowance Certificate Required for all employees
Virginia VA-4 Employee's Virginia Income Tax Withholding Exemption Certificate Required for all employees
Wisconsin WT-4 Employee's Wisconsin Withholding Exemption Certificate Required for all employees

Key Form Details

Arizona (Form A-4)

Arizona is unique in that employees elect their own withholding percentage rather than claiming allowances. Options typically range from 0.5% to 3.5% of taxable wages.

Key Points:

  • Employee selects withholding percentage
  • No allowances or exemptions claimed
  • Default withholding if no form: 2.0%

California (DE 4)

California requires its own withholding certificate. The state does not accept federal Form W-4 for state withholding calculations.

Key Points:

  • Must use California allowance calculations
  • Filing status may differ from federal
  • Additional withholding can be specified

Indiana (WH-4)

Indiana's form serves dual purposes: establishing state withholding and designating the employee's county of residence for county income tax withholding.

Key Points:

  • Includes county of residence designation
  • All 92 counties have county income tax
  • County rates vary; form identifies correct rate

Maryland (MW507)

Maryland's form includes a section for county designation, as all Maryland counties and Baltimore City impose local income taxes.

Key Points:

  • Includes county/city residence designation
  • Local rates range from 2.25% to 3.30%
  • Different calculation methods available

New York (IT-2104)

New York's form captures information for state withholding and identifies if the employee is subject to New York City or Yonkers taxes.

Key Points:

  • Includes NYC/Yonkers residence questions
  • NYC tax rates: 3.078% to 3.876%
  • Yonkers surcharge: 16.75% of state tax

States Accepting Federal W-4

The following states with income tax accept the federal Form W-4 for state withholding purposes:

  • Alabama
  • Arkansas
  • Colorado
  • Delaware
  • Idaho
  • Kansas
  • Kentucky
  • Mississippi
  • Montana
  • Nebraska
  • New Mexico
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Utah
  • West Virginia

Best Practices

New Employee Onboarding

  1. Provide both federal Form W-4 and applicable state form during onboarding
  2. Explain that state forms must be completed separately from federal
  3. Verify county/city information for states with local taxes
  4. File completed forms in employee records

Form Updates

  1. Employees may update state W-4 forms at any time
  2. Changes typically take effect within one to two pay periods
  3. Maintain records of all previous forms
  4. Some states require annual re-certification

Missing Forms

  1. If an employee does not submit a required state form, withhold at the highest rate (single, zero allowances)
  2. Document attempts to obtain the form
  3. Continue requesting form completion from the employee

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