Form W-4 vs. State Withholding Forms: A State-by-State Reference

Every American employee fills out a Form W-4 on the first day of a new job. Most never think about it again until they change employers. In a single-state, single-job, traditional commute world that pattern works fine. In a multi-state remote-work world it leaves serious money on the table, because the federal W-4 has nothing to do with state income tax withholding, and most states require a separate state-specific form to be completed before correct state withholding can begin.

This article is a complete reference to the federal W-4 and every state withholding form, organized so you can quickly find what applies to you. We cover what the W-4 does, why state forms are separate, the categories of state forms, the reciprocity exemption forms, and the states that accept the federal W-4 in lieu of their own. Use it as a lookup table when onboarding a new employee or auditing your own withholding after a move.

What Form W-4 does

The federal Form W-4, formally titled "Employee\'s Withholding Certificate," tells your employer how much federal income tax to withhold from each paycheck. The current form was introduced in 2020 and replaced the old system of withholding allowances (which traced back to the pre-2018 personal exemption regime) with a five-step format designed to better match withholding to actual liability under the Tax Cuts and Jobs Act.

The 2020-and-later W-4 has five steps. Step 1 collects personal information and filing status, and is required of every employee. Step 2 handles multiple jobs, either through the estimator, the checkbox, or the multiple-jobs worksheet. Step 3 captures dependents and tax credits. Step 4 allows other adjustments: extra withholding, deductions, and non-wage income. Step 5 is the signature. Only Steps 1 and 5 are required; the others are optional and apply only if your situation matches.

The W-4 controls federal income tax only. It has no effect on Social Security or Medicare withholding (which are fixed by statute), no effect on state income tax withholding (which is governed by separate state forms), and no effect on state payroll taxes (which are governed by employer registration, not employee elections). A common mistake among new hires is to assume that completing the W-4 is the entire withholding setup; in most states, it is roughly half.

Why state forms are separate

State income tax withholding is a creature of state law, not federal law. Each state\'s revenue code independently defines the withholding obligation, the calculation method, the form to be filed, and the rules for exemption. The federal government does not coordinate state withholding, and the IRS does not collect or remit state income tax. As a result, every state has its own withholding form, its own calculation methodology, and its own rules for what an employee must report.

The 41 states with broad-based income tax (plus the District of Columbia) each operate their own withholding system. Most require a state-specific form analogous to the federal W-4. The information collected typically includes filing status, number of dependents (for states that still use allowance-style calculations), additional withholding amounts, and exemption claims. Some states have simplified their forms to mirror the 2020 federal revision; others retain older formats.

The technical reason state forms diverge from the federal W-4 is that state tax bases differ from the federal tax base. State standard deductions, personal exemptions, dependent credits, and bracket structures all differ from federal rules, sometimes dramatically. A federal W-4 that withholds perfectly for federal tax may under-withhold or over-withhold for state tax because the underlying calculations do not align. The state form exists to capture the state-specific adjustments.

The categories of state withholding forms

State withholding forms fall into three categories. The first is the state equivalent of the W-4: the form you complete when hired to set up state income tax withholding. Examples include California Form DE 4, New York Form IT-2104, Illinois Form IL-W-4, Pennsylvania Form REV-419, and Georgia Form G-4. These forms collect filing status, dependents, and any additional withholding instructions.

The second category is the reciprocity exemption form. When your home state and work state have a reciprocity agreement, you file a separate exemption form with your work-state employer to stop withholding there. Examples include Maryland Form MW507, Virginia Form VA-4 (filed in Virginia to claim exemption for residents of reciprocity states working in Virginia), and Ohio Form IT 4-R. These forms typically require you to certify your state of residence under penalty of perjury.

The third category is supplemental state forms, which address specific situations such as non-resident withholding, part-year resident calculations, or special exemption claims. New Jersey Form NJ-W4, for example, has a separate Schedule A for employees claiming exemption from withholding. Some states also require a separate form for non-resident employees to claim reduced withholding based on days worked outside the state.

Complete state-by-state reference

The table below lists the primary state withholding form for each state with an income tax, plus the reciprocity exemption form where applicable. The nine no-tax states (AK, FL, NV, NH, SD, TN, TX, WA, WY) are listed as such; no withholding form is required there. Always verify the current form number with the state revenue department, because states periodically renumber or revise forms.

Reciprocity exemption form reference

Reciprocity exemption forms are a critical subset of state withholding forms because they stop withholding in your work state. Without one on file, your employer will withhold income tax in both states and you will need to file a non-resident return in the work state to recover the excess. The 30 reciprocity agreements among 16 states plus DC each have a specific exemption form, summarized below.

• Maryland MW507: Filed by residents of VA, WV, DC, or PA working in Maryland to claim exemption from Maryland withholding.
• Virginia VA-4 (Section 5): Filed by residents of KY, MD, WV, or DC working in Virginia to claim exemption.
• Ohio IT 4-R: Filed by residents of IN, KY, MI, PA, or WV working in Ohio.
• Pennsylvania REV-419: Filed by residents of IN, KY, MD, NJ, OH, VA, or WV working in Pennsylvania.
• New Jersey NJ-165: Filed by residents of Pennsylvania working in New Jersey.
• Illinois IL-W-5-NR: Filed by residents of IN, IA, KY, MI, or WI working in Illinois.
• Indiana WH-47: Filed by residents of reciprocity states working in Indiana.
• Michigan MI-W4 (exemption section): Filed by residents of IL, IN, KY, MN, OH, or WI working in Michigan.
• Wisconsin WI-220: Filed by residents of IL, IN, KY, or MI working in Wisconsin.
• Kentucky 42A809: Filed by residents of IL, IN, MI, OH, VA, WV, WI, or TN working in Kentucky.
• West Virginia WV/IT-104 R: Filed by residents of KY, MD, OH, VA, or PA working in West Virginia.
• DC D-4A: Filed by residents of MD or VA working in DC.
• Iowa IA 220: Filed by residents of Illinois working in Iowa.
• Minnesota MWR: Filed by residents of MI or ND working in Minnesota.
• North Dakota NDW-R: Filed by residents of MN or MT working in North Dakota.
• Montana MT-IC: Filed by residents of ND working in Montana.

States that use the federal W-4

A handful of states accept the federal Form W-4 in lieu of a state withholding form for state income tax withholding. The list includes Colorado, Delaware, Idaho, Nebraska, Oklahoma, South Carolina, Utah, and (with caveats) several others. In these states, the employer uses the federal W-4 information to compute both federal and state withholding, applying the state\'s withholding tables to the same filing status and adjustments.

Even in states that accept the federal W-4, a separate state form may be required for specific situations. If you claim exemption from withholding under state law, you typically must file a state-specific exemption form even if the state otherwise accepts the federal W-4. If you need additional state withholding beyond what the federal form produces, a state-specific form is often required. When in doubt, file the state form.

The states that fully accept the federal W-4 generally do so because their tax bases are similar enough to the federal base that the W-4 produces accurate withholding. The states with the most divergence from federal rules — California, New York, New Jersey, Pennsylvania — all require state-specific forms. The pattern is consistent: the more a state\'s tax system differs from the federal system, the more likely a state form is required.

When to update your forms

Several life events should trigger a fresh review of both your federal W-4 and your state withholding forms. The most obvious is a change in employers: every new job requires a new W-4 and any state equivalents for the state where you will perform work. Even if your situation has not changed, completing the forms fresh at each new job prevents the common mistake of carrying forward outdated withholding instructions.

A change in marital status, the birth or adoption of a child, a divorce, or a dependent leaving the household all warrant a fresh W-4 and state form. The federal form\'s Step 3 (dependents and credits) and Step 4 (other adjustments) are designed to be updated as circumstances change. Without an update, your withholding may diverge significantly from your actual annual liability, leading to a large refund or balance due at year-end.

A move to a new state is the most consequential trigger. If you move to a state with no income tax, you must file a state exemption form with your employer to stop state withholding; otherwise the prior state may continue to withhold until year-end. If you move to a state with income tax, you must complete that state\'s withholding form so your employer can register and begin withholding correctly. If you move between two states with reciprocity, you may need to update both the work-state exemption form and the home-state withholding form.

Finally, a significant change in non-wage income — a large capital gain, a new business, a side hustle, or a substantial bonus — should trigger a review of Step 4(a) of the W-4 (extra withholding) and the equivalent line on your state form. The IRS recommends reviewing your withholding at least annually, ideally in early January after the prior year\'s tax outcome is clear. Our W-4 walkthrough walks through each step in detail.

What to do next

Pull your most recent paystub and confirm which state withholding form is on file with your employer. If you cannot remember filing a state-specific form, ask HR or payroll — many employees are surprised to learn their employer defaulted them to single-zero withholding because no state form was completed. Correcting this is a quick form and a single payroll cycle.

If you have moved or changed jobs in the last year, complete a fresh W-4 and the appropriate state form for your current situation. The IRS Tax Withholding Estimator and the equivalent state tools (California, New York, and others each have their own) will guide you to the right numbers. Then run your projected annual wages through our multi-state withholding calculator to confirm that withholding matches expected liability across both states.

For related reading, see our guide to claiming reciprocity for a step-by-step walkthrough of the exemption form process, and our complete 2025 reciprocity reference for the full list of agreements and forms.