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.
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
| State | State Form Number | State Form Name & Revision Date | Which W-4 forms are required? |
| AL | A4 | Employee’s Withholding Tax Exemption Certificate (Revised March 2014) | State and Federal |
|
AK |
No state income tax | No state income tax withholding | Federal |
| AZ | A-4 | Employee’s Arizona Withholding Election (Revised 2024) | State and Federal |
| AR | AR4EC | State of Arkansas Employee’s Withholding Exemption Certificate (Revised Jan. 14, 2020) | State and Federal |
| CA | DE 4 | Employee’s Withholding Allowance Certificate (Revised Jan. 2025) | State and Federal |
| CO | DR 0004 | Colorado Employee Withholding Certificate (Revised Nov. 25, 2024) | Federal |
| CT | CT-W4 | Employee’s Withholding Certificate (Revised Dec. 2023) | State and Federal |
| DE | DE-W4 | Employee’s Withholding Allowance Certificate (Revised 2022) | Federal |
| DC | D-4 | DC Withholding Allowance Certificate | State and Federal |
| FL | No state income tax | No state income tax withholding | Federal |
| GA | G-4 | State of Georgia Employee’s Withholding Allowance Certificate (Revised Aug. 15, 2024) | State and Federal |
| HI | HW-4 | Employee’s Withholding Allowance and Status Certificate (Revised 2022) | State and Federal |
| ID | ID W-4 | Employee’s Withholding Allowance Certificate (Revised Dec. 5, 2024) | State and Federal |
| IL | IL-W-4 | Employee’s and other Payee’s Illinois Withholding Allowance Certificate and Instructions (Revised July 2023) | State and Federal |
| IN | WH-4 | Employee’s Withholding Exemption and County Status Certificate (Revised Aug. 2023) | State and Federal |
| IA | IA W-4 | Employee Withholding Allowance Certificate (Revised Nov. 18, 2024) | State and Federal |
| KS | K-4 | Kansas Employee’s Withholding Allowance Certificate (Revised July 2024) | State and Federal |
| KY | K-4 | Kentucky’s Withholding Certificate (Revised Nov. 2023) | State and Federal |
| LA | R-1300 (L-4) | Employee Withholding Exemption Certificate (Revised Jan. 2023) | State and Federal |
| ME | W-4ME | Employee’s Withholding Allowance Certificate (Revised 2024) | State and Federal |
| MD | MW 507 | Employee’s Maryland Withholding Exemption Certificate (Revised 2025) | State and Federal |
| MA | M-4 | Massachusetts Employee’s Withholding Exemption Certificate (Revised Nov. 2019) | State and Federal |
| MI | MI-W4 | Employee’s Michigan Withholding Exemption Certificate (Revised Dec. 2020) | State and Federal |
| MN | W-4MN | Minnesota Employee Withholding Allowance/Exemption Certificate (Revised 2024) | State and Federal |
| MS | 89-350-19-3 | Mississippi Employee’s Withholding Exemption Certificate | State and Federal |
| MO | MO W-4 | Employee’s Withholding Certificate (Revised Dec. 2024) | State and Federal |
| MT | MW-4 | Montana Employee’s Withholding Allowance and Exemption Certificate (Revised Dec. 2024) | State and Federal |
| NE | W-4N | Employee’s Nebraska Withholding Allowance Form (Revised Jan. 2022) | State and Federal |
| NV | No state income tax | No state income tax withholding | Federal |
| NH | No state income tax | No state income tax withholding | Federal |
| NJ | NJ-W4 | Employee’s Withholding Allowance Certificate (Revised Jan. 2021) | Federal |
| NM | No state form | No state form | Federal |
| NY | IT-2104 | Employee’s Withholding Allowance Certificate (Revised 2025) | Federal |
| NC | NC-4 EZ or NC-4 | Employee’s Withholding Allowance Certificate (Revised Nov. 2024) | State and Federal |
| ND | No state form | No state form | Federal |
| OH | IT 4 | Employee’s Withholding Exemption Certificate (Revised Dec. 7, 2020) | State and Federal |
| OK | OK-W-4 | Employee’s Withholding Allowance Certificate (Revised March 2021) | Federal |
| OR | OR-W-4 | Oregon Withholding (Revised Nov. 1 2019) | Federal |
| PA | No state form | No state form | Federal |
| PR | 499 R-4.1 (English version) | Withholding Exemption Certificate (Revised Dec. 13, 2016) | State and Federal |
| RI | RI W-4 | State of Rhode Island and Providence Plantations Employee’s Withholding Allowance Certificate (Revised 2024) | State and Federal |
| SC | SC W-4 | South Carolina Employee’s Withholding Allowance Certificate (Revised Nov. 21, 2024) | State and Federal |
| SD | No state income tax | No state income tax withholding | Federal |
| TN | No state income tax | No state income tax withholding | Federal |
| TX | No state income tax | No state income tax withholding | Federal |
| UT | No state form | No state form | Federal |
| VT | W-4VT | Employee’s Withholding Allowance Certificate (Revised Dec. 2018) | Federal |
| VA | VA-4 | Employee’s Virginia Income Tax Withholding Exemption Certificate (Revised Aug. 2011) | State and Federal |
| WA | No state income tax | No state income tax withholding | Federal |
| WV | WV IT-104 | West Virginia Employee’s Withholding Exemption Certificate (Revised March 2023) | State and Federal |
| WI | WT-4 | Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting (Revised Aug. 2023) | State and Federal |
| WY | No state income tax | No state income tax withholding | Federal |