The introduction of the Tax Cuts and Jobs Act (TCJA) triggered the IRS to majorly revise the federal W-4 back in 2020. Among a number of changes, the most significant was the removal of federal withholding allowances.
This change posed a challenge to states that relied on the federal Form W-4 for their own state withholding. As a result, many states revamped their state withholding forms and began requiring taxpayers to submit both a state and a federal withholding form to ensure their state income withholding is accurate. But, it depends on the state. In some cases, just the federal form will do the trick.
Chart of state-by-state W-4 requirements
To ensure accurate withholding, many states now require taxpayers to submit a state-specific W-4 in addition to the federal W-4. If state forms are available, but not required, it is still best practice to collect both state and federal W-4s.
The table below provides a comprehensive, state-by-state overview of current W-4 requirements, including form numbers, names, and revision dates, to help employers and HR professionals manage withholding obligations with confidence.
To download a PDF version of the table, click here.
Last updated: March 21, 2025
