State Withholding Forms by State

State W-4 forms

Why most states have their own W-4

Your employer withholds federal income tax from the federal Form W-4 and state income tax from the state's own rules, and most states with an income tax use a separate certificate to set the state amount. Several states explain why the federal form is not enough. California says that starting January 1, 2020 the federal Form W-4 is used for federal income tax withholding only. Minnesota notes that the federal form no longer computes the allowances its withholding uses, so every employee who completes a W-4 must also complete a W-4MN. Rhode Island has required its own RI W-4 since January 1, 2020, and Nebraska requires a W-4N with every federal W-4 completed on or after that date.

The state forms are not interchangeable. Each one asks for what that state's withholding tables need: filing status, allowances or exemptions, dependents, and in some states extra details such as your county in Indiana or a New York City and Yonkers section on New York's IT-2104. Arizona works differently from all the others: withholding there is a percentage of your gross taxable wages that you choose on Form A-4, from 0.5% to 3.5%.

How the state W-4 finder works

Pick the state where you work. The finder shows the form's name and official title, what the state says about the federal Form W-4, what your employer must withhold if you file nothing, and a link to the state's own page for the form. The default example is California: the form is the DE 4, Employee's Withholding Allowance Certificate, and if you do not give your employer a completed DE 4, it must use Single with zero withholding allowances. Each answer comes from the state's 2026 employer withholding guide, the form itself or the state's withholding rules.

States where the federal Form W-4 is used

Three states withhold from the federal Form W-4 itself. New Mexico says it has no state equivalent of Form W-4; employees may give a copy of the federal form marked "For New Mexico State Withholding Only", but that copy is not mandatory. North Dakota's withholding relies on the federal Form W-4, and a new hire with no W-4 is treated as single. Utah employers withhold based on the federal W-4 and the Utah withholding schedules.

Others publish a state form but fall back on the federal one. In Colorado the DR 0004 is optional, and without it your employer figures Colorado withholding from your federal W-4. Georgia lets employers use the federal W-4 when it has enough information for the Georgia calculation, and Vermont lets them use federal W-4 information when no W-4VT is filed, while warning that it may not withhold enough tax. Delaware's withholding regulations still let an employer rely on the exemptions claimed on the federal W-4, and South Carolina law still says a properly completed federal certificate is acceptable, although both states publish their own form.

States that do not accept the federal W-4

Alabama, California, Hawaii, Michigan, New Jersey, North Carolina, Rhode Island, Virginia and Wisconsin say directly that the federal Form W-4 cannot be used for state withholding, or that it is for federal withholding only. Kansas also says the W-4 continues to be used for federal withholding while every employee must give the employer a signed K-4, Mississippi says federal certificates will not supply the proper information for its withholding, and Oklahoma accepts a federal W-4 only if it was signed before March 1, 2018.

What happens if you file no state form

The most common rule is to withhold as if you were single with no allowances, or with no exemptions. California, Delaware, Georgia, Hawaii, Kansas, Maine, Minnesota, Nebraska, North Carolina and Oklahoma use single with no allowances, and Alabama, Arkansas, Iowa, Massachusetts, Michigan, Mississippi, Ohio, Virginia and Wisconsin withhold with no exemptions or allowances. Other states use a different default:

• Connecticut withholds a flat 6.99% without allowance for exemption.
• Arizona withholds 2.0% of your wages until you file Form A-4.
• Oregon withholds 8% of wages until you give a withholding statement or exemption certificate.
• Maryland withholds as if you claimed one exemption, and Missouri at the single rate.
• Illinois withholds on your entire pay, and Louisiana without any standard deduction.
• New York may use zero allowances if your federal W-4 is from 2020 or later.

Filing the state form lets your employer match state withholding to your filing status and allowances instead of a default. You can see what state tax does to your paycheck with our take-home pay calculator by state.

State withholding forms by state: 2026 table

As of October 4, 2026, from each state's 2026 withholding guide, form or rules. "Not addressed" means the state guide used here does not say whether the federal Form W-4 can be used. Scroll the table sideways on a phone.

Nonresidents and residents of states with reciprocal agreements may need other forms; ask your employer which one applies.

Special cases

• No state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no state income tax on wages, so there is no state withholding form. Washington plans a 9.9% income tax on adjusted gross income over $1 million starting January 1, 2028.
• Pennsylvania withholds a flat 3.07% of compensation from resident and nonresident employees. Its Form REV-419 is filed only to claim nonwithholding, for example by a nonresident from a state with a reciprocal agreement.
• Kentucky taxes wages at a flat 3.5% with a $3,360 standard deduction. Its 2026 K-4 says the form is required only to claim an exemption or ask for extra withholding, while the employer instructions revised in March 2026 say a K-4 must be on file for each employee.
• District of Columbia: every new employee who lives in DC and has DC income tax withheld must file Form D-4.
• Ohio: without an IT 4, your employer does not withhold school district income tax, even if you live in a taxing school district.

When to file a new state form

File the state form when you start a job and update it when your situation changes. Maine requires a new W-4ME from employees who change their federal Form W-4, and Oklahoma asks for a new OK-W-4 whenever Oklahoma withholding should change. A bonus or commission can be withheld at a separate state rate; our page on supplemental tax rates by state lists them, and the W-4 extra withholding calculator helps with the federal side.