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 |
| Alabama | AL | Yes | Form A-4 from Alabama Department of Revenue |
| Alaska | AK | No | None |
| Arizona | AZ | Yes | Form A-4 from Arizona Department of Revenue |
| Arkansas | AR | Yes | Form AR4EC from Arkansas Dept of Finance and Administration |
| California | CA | Yes | Federal W-4, use UC version |
| Colorado | CO | Yes | Federal W-4, use UC version |
| Connecticut | CT | Yes | Form CT W-4 from Connecticut DRS |
| Delaware | DE | Yes | Federal W-4, use UC version |
| District of Columbia | DC | Yes | Form D-4 from Office of Tax and Revenue - District of Columbia |
| Florida | FL | No | None |
| Georgia | GA | Yes | Form G-4/G4-E from Georgia Department of Revenue |
| Hawaii | HI | Yes | Form HW-4 from Hawaii Department of Taxation |
| Idaho | ID | Yes | Federal W-4, use UC version |
| Illinois | IL | Yes | Form Il-W4 from Illinois Department of Revenue |
| Indiana | IN | Yes | Form WH-4 from Indiana Department of Revenue |
| Iowa | IA | Yes | Form IA W4 from Iowa Department of Revenue |
| Kansas | KS | Yes | Federal W-4, use UC version |
| Kentucky | KY | Yes | Form K-4 (Form# 42A804) from Kentucky Department of Revenue |
| Louisiana | LA | Yes | Form L-4 (form# R1300), L-4A, or L-4E (form# R1307) from Louisiana Department of Revenue |
| Maine | ME | Yes | Form W-4ME from Maine Revenue Services |
| Maryland | MD | Yes | Form MW 507 from Comptroller of Maryland |
| Massachusetts | MA | Yes | Federal W-4, use UC version. If claiming exempt use M-4 from Massachusetts Department of Revenue |
| Michigan | MI | Yes | Form MI-W4 from Michigan Department of Treasury |
| Minnesota | MN | Yes | Federal W-4, use UC version & indicate "Minnesota" on form |
| Mississippi | MS | Yes | Form 89-350 from Mississippi State Tax Commission |
| Missouri | MO | Yes | Form MO W-4 from Missouri Department of Revenue |
| Montana | MT | Yes | Federal W-4, use UC version |
| Nebraska | NE | Yes | Federal W-4, use UC version |
| Nevada | NV | No | None |
| New Hampshire | NH | No | None |
| New Jersey | NJ | Yes | Form NJ-W4 from NJ Division of Taxation |
| New Mexico | NM | Yes | Federal W-4, use UC version |
| New York | NY | Yes | Form IT-2104 or IT-2104E from NYS Dept of Taxation and Finance |
| North Carolina | NC | Yes | Form NC-4 or NC-4A from N.C. Dept. of Revenue |
| North Dakota | ND | Yes | Federal W-4, use UC version |
| Ohio | OH | Yes | Form IT-4 from Ohio Department of Taxation |
| Oklahoma | OK | Yes | Federal W-4, use UC version |
| Oregon | OR | Yes | Federal W-4, use UC version |
| Pennsylvania | PA | Yes | None |
| Rhode Island | RI | Yes | Federal W-4, use UC version |
| South Carolina | SC | Yes | Federal W-4, use UC version |
| South Dakota | SD | No | None |
| Tennessee | TN | No | None |
| Texas | TX | No | None |
| Utah | UT | Yes | Federal W-4, use UC version |
| Vermont | VT | Yes | Federal W-4, use UC version |
| Virginia | VA | Yes | Form VA-4 from Virginia Department of Taxation |
| Washington | WA | No | None |
| West Virginia | WV | Yes | Form IT-104 from West Virginia State Tax Department |
| Wisconsin | WI | Yes | Form WT-4 from Wisconsin Department of Revenue |
| Wyoming | WY | No | None |