States Withholding Requirements & Withholding Forms

The table below reflects the state tax withholding requirements from income earned while an individual is living and working in that particular state. It also indicates the appropriate withholding certificate for each state that should be submitted to Payroll Services.

Note:  Employees living and working outside of California must also complete an Out-of-State Withholding form.  See Related Information.

State Code Requires
Withholding
Withholding Certificate Requirements 
AlabamaALYesForm A-4 from
Alabama Department of Revenue 
AlaskaAKNoNone
 
ArizonaAZYesForm A-4 from
Arizona Department of Revenue 
ArkansasARYesForm AR4EC from
Arkansas Dept of Finance and Administration
CaliforniaCAYesFederal W-4, use UC version
 
ColoradoCOYesFederal W-4, use UC version
  
ConnecticutCTYesForm CT W-4 from
Connecticut DRS
DelawareDEYesFederal W-4, use UC version
   
District of ColumbiaDCYesForm D-4 from
Office of Tax and Revenue - District of Columbia
FloridaFLNoNone
 
GeorgiaGAYesForm G-4/G4-E from
Georgia Department of Revenue
HawaiiHIYesForm HW-4 from
Hawaii Department of Taxation
IdahoIDYesFederal W-4, use UC version
 
IllinoisILYesForm Il-W4 from
Illinois Department of Revenue
IndianaINYesForm WH-4 from
Indiana Department of Revenue
IowaIAYesForm IA W4 from
Iowa Department of Revenue 
KansasKSYesFederal W-4, use UC version
 
KentuckyKYYesForm K-4 (Form# 42A804) from
Kentucky Department of Revenue
LouisianaLAYesForm L-4 (form# R1300), L-4A, or L-4E (form# R1307) from
Louisiana Department of Revenue
MaineMEYesForm W-4ME from
Maine Revenue Services 
MarylandMDYesForm MW 507 from
Comptroller of Maryland
MassachusettsMAYesFederal W-4, use UC version. If claiming exempt use M-4 from
Massachusetts Department of Revenue
MichiganMIYesForm MI-W4 from
Michigan Department of Treasury
MinnesotaMNYesFederal W-4, use UC version & indicate "Minnesota" on form
 
MississippiMSYesForm 89-350 from
Mississippi State Tax Commission
MissouriMOYesForm MO W-4 from
Missouri Department of Revenue
MontanaMTYesFederal W-4, use UC version
 
NebraskaNEYesFederal W-4, use UC version
 
NevadaNVNoNone
 
New HampshireNHNoNone
 
New JerseyNJYesForm NJ-W4 from
NJ Division of Taxation
New MexicoNMYesFederal W-4, use UC version
 
New YorkNYYesForm IT-2104 or IT-2104E from
NYS Dept of Taxation and Finance
North CarolinaNCYesForm NC-4 or NC-4A from
N.C. Dept. of Revenue
North DakotaNDYesFederal W-4, use UC version
 
OhioOHYesForm IT-4 from
Ohio Department of Taxation
OklahomaOKYesFederal W-4, use UC version
 
OregonORYesFederal W-4, use UC version
 
PennsylvaniaPAYesNone
 
Rhode IslandRIYesFederal W-4, use UC version
 
South CarolinaSCYesFederal W-4, use UC version
 
South DakotaSDNoNone
 
TennesseeTNNoNone
 
TexasTXNoNone
 
UtahUTYesFederal W-4, use UC version
 
VermontVTYesFederal W-4, use UC version
 
VirginiaVAYesForm VA-4 from
Virginia Department of Taxation
WashingtonWANoNone
 
West VirginiaWVYesForm IT-104 from
West Virginia State Tax Department
WisconsinWIYesForm WT-4 from
Wisconsin Department of Revenue
WyomingWYNoNone
 

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