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State Roundup: 2023 Employee Withholding Certificates

Thomson Reuters Tax & Accounting  

Thomson Reuters Tax & Accounting  

As we begin 2023, employers may wish to advise their employees to complete a new state withholding certificate to indicate any changes in marital status, allowances, or other withholding considerations. The majority of states have a state-specific withholding certificate with only three states that use the federal Form W-4 (Employee’s Withholding Certificate) for state withholding purposes. The 2023 federal Form W-4 has recently been released.

Below is the list of the current state withholding certificates available and its last revision date.

Alabama.  Form A4 last revised March 2014.

Alaska.  The state does not have an income tax.

Arizona. 2023 version of Form A-4 and instructions have been released.

Arkansas.  Form AR4EC was revised November 18, 2022 for 2023.

California.  Form DE-4 was revised December 2023.

Colorado.  Form DR 0004 has been updated for 2023.

Connecticut.  Form CT-W4 was updated December 2022.

Delaware.  Form DE-W4 was last revised March 2022.

District of Columbia.  Form D-4 is currently under review according to the Department website.

Florida. The state does not have an income tax.

Georgia. Form G-4 last revised May 13, 2021.

Hawaii.  Form HW-4 last revised 2022.

Idaho.  Form ID W-4 last revised August 1, 2022

Illinois. Form IL-W-4 last revised May 2020.

Indiana. Form WH-4  last revised September 2022.

Iowa.  Form IA W-4 last revised December 1, 2022.

Kansas.  Form K-4 last revised November 2018.

Kentucky.  Form K-4 is updated for 2023.

Louisiana.  Form L-4 last revised April 2011.

Maine. Form W-4ME last revised for December 2022.

Maryland.  Form MW507 last revised May 2022.

Massachusetts. Form M-4 last revised November 2019.

Michigan.  Form MI-W4 last revised December 2020.

Minnesota.  Form W-4MN released for 2022.

Mississippi.  Form 89-350 last revised August 2021.

Missouri. Form MO W-4 last revised August 2021.

Montana.  Form MW-4  last revised January 2022.

Nebraska.  Form W-4N last revised January 2022.

Nevada. The state does not have an income tax.

New Hampshire. The state does not have an income tax.

New Jersey. Form NJ-W4 last revised January 2021.

New Mexico.  This state uses the federal W-4 for state withholding purposes.

New York.  Form IT-2104 has been updated for 2023.

North Carolina. Form NC-4 has been revised for 2023.

North Dakota. This state uses the federal W-4 for state withholding purposes.

Ohio.  Form IT-4 last revised December 2020.

Oklahoma. Form OK-W-4 last revised March 2021.

Oregon.  Form OR-W-4 has been revised for 2023.

Pennsylvania. The state does not have a withholding certificate because employers withhold a flat rate on all gross compensation.

Rhode Island. A 2022 Form RI W-4 is currently available.

South Carolina.  Form SC W-4 has been updated for 2023.

South Dakota. The state does not have an income tax.

Tennessee. The state does not have an income tax.

Texas. The state does not have an income tax.

Utah. This state uses the federal W-4 for state withholding purposes.

Vermont.  Form W-4VT last revised December 2018.

Virginia.  Form VA-4 last revised August 2011.

Washington. The state does not have an income tax.

West Virginia.  Form IT-104 last revised December 2020.

Wisconsin.  Form WT-4 last revised July 2022.

Wyoming. The state does not have an income tax.

 

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