Which state withholding form replaces the W-4 in each US state?
When you start a job in the US, you fill out a federal Form W-4 so your employer knows how much federal income tax to withhold. In most states with an income tax, there's a second form for the state.
Of the 51 jurisdictions we cover, counting DC, 30 have their own version that we've verified against the state's own forms or guidance.
New Mexico and North Dakota rely on the federal Form W-4 instead. Alaska, Florida, South Dakota, Tennessee, Texas and Washington have no wage income tax, so there's nothing to withhold and no state form to fill out.
How we built this list
Each entry comes from our state research, checked against the state revenue department's forms page, the form itself or the state's employer withholding guide. Every row in the table links to that source.
For 13 states, Hawaii, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Missouri, Nevada, New Hampshire, Utah, Wisconsin and Wyoming, we haven't verified the withholding certificate yet, so they show as n/a. That doesn't mean those states have no form. Several of them do have one, and Nevada, New Hampshire and Wyoming don't tax wages at all. We just won't name a form until we've checked it.
The withholding form in every state
Sort by state or by type. The "What to know" column carries the detail from the state's own guidance, such as what happens if you don't file one.
State withholding forms: the W-4 equivalent in every US state
Download CSVVerified entries only; n/a means not yet verified. Per-paycheck figure: state income tax on a $75,000 salary paid biweekly, single filer, no deductions, from the paycheck calculator.
| Alabama | A-4 | Own state form | $142.69 | Employees give the Form A-4 Employee's Withholding Exemption Certificate (April 2025 revision) to their employer; a Spanish version is also published. | https://www.revenue.alabama.gov/wp-content/uploads/2025/04/A4_0425.pdf |
| Alaska | None | No wage income tax | $0.00 | Alaska has no individual income tax, so there is no state withholding certificate and no state income tax withholding from wages. | https://tax.alaska.gov/programs/programs/index.aspx?10001 |
| Arizona | A-4 | Own state form | $72.12 | On the 2026 Form A-4 (Employee's Arizona Withholding Election, ADOR 10121) employees pick a flat percentage of gross taxable wages from 0.5% to 3.5% in half-point steps, or zero if they expect no liability; employees who do not submit one are withheld at 2.0%. Source is a City of Flagstaff copy of the ADOR form because azdor.gov blocks automated access. | https://www.flagstaff.az.gov/DocumentCenter/View/92759/A4-2026-FORM-1 |
| Arkansas | AR4EC | Own state form | $96.35 | Employees file the AR4EC Employee's Withholding Exemption Certificate with their employer; Texarkana residents use the separate AR4EC-TX. | https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/withholding-tax-forms-instructions/ |
| California | DE 4 | Own state form | $131.29 | Employees give their employer the EDD's DE 4 Employee's Withholding Allowance Certificate along with federal Form W-4 so California personal income tax is withheld correctly. | https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/ |
| Colorado | DR 0004 | Own state form | $126.92 | The DR 0004 Colorado Employee Withholding Certificate is optional; if an employee does not complete it, the employer calculates Colorado withholding from the federal Form W-4, which generally produces a refund. | https://tax.colorado.gov/DR0004 |
| Connecticut | CT-W4 | Own state form | $129.81 | Employees complete the 2026 Form CT-W4 Employee's Withholding Certificate (revised 12/2025) for their employer; workers who split time in and out of Connecticut may also need Form CT-W4NA. | https://portal.ct.gov/drs/drs-forms/current-year-forms/withholding-forms |
| Delaware | DE-W4 | Own state form | $151.29 | Delaware publishes its own DE-W4 withholding allowance certificate because the federal Form W-4 no longer uses exemptions, while Delaware still allows a deduction or personal credit for them. | https://revenue.delaware.gov/frequently-asked-questions/delaware-w-4-employees-withholding-allowance-certificate/ |
| District of Columbia | D-4 | Own state form | n/a | Every new employee who lives in DC and needs DC income tax withheld files Form D-4 with the employer; nonresidents and military spouses file Form D-4A, Certificate of Non-residence, instead. The newest D-4 revision found on OTR's site is the 2018 form. | https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20D-4.pdf |
| Florida | None | No wage income tax | $0.00 | Florida has no personal income tax, so there is no state withholding certificate; Article VII, Section 5(a) of the Florida Constitution bars a tax on the income of natural persons. | https://www.flsenate.gov/Laws/Constitution |
| Georgia | G-4 | Own state form | $143.94 | Employees complete Form G-4, the Employee's Withholding Allowance Certificate, and give it to their employer so Georgia income tax is withheld from wages. | https://dor.georgia.gov/g-4-employee-withholding |
| Hawaii | n/a | Not yet verified | $176.58 | n/a | n/a |
| Idaho | ID W-4 | Own state form | $152.88 | Employees give their employer both the federal Form W-4 and Idaho Form ID W-4 (Employee's Withholding Allowance Certificate); page 2 of the ID W-4 estimates Idaho withholding. | https://tax.idaho.gov/taxes/income-tax/individual-income/update-w-4/ |
| Illinois | IL-W-4 | Own state form | $142.79 | Employers use the allowances claimed on Lines 1 and 2 of Form IL-W-4 with the IL-700-T tables; each allowance is worth $2,925 of exempt wages in 2026. | https://tax.illinois.gov/forms/withholding/currentyear/il-700-t-withholding-guide-tables.html |
| Indiana | n/a | Not yet verified | $85.10 | n/a | n/a |
| Iowa | IA W-4 (44-019) | Own state form | $109.62 | The 2026 IA W-4 was revised for federal standard and itemized deduction changes; Iowa law provides no withholding allowance for the new federal tips, overtime or car-loan-interest deductions. | https://revenue.iowa.gov/taxes/tax-guidance/withholding-tax/impact-one-big-beautiful-bill-act-employee-withholding |
| Kansas | n/a | Not yet verified | $157.60 | n/a | n/a |
| Kentucky | n/a | Not yet verified | $100.96 | n/a | n/a |
| Louisiana | n/a | Not yet verified | $86.54 | n/a | n/a |
| Maine | n/a | Not yet verified | $186.26 | n/a | n/a |
| Maryland | n/a | Not yet verified | $135.00 | n/a | n/a |
| Massachusetts | M-4 | Own state form | $144.23 | Employers obtain Form M-4, the Massachusetts Employee's Withholding Exemption Certificate, when an employee wants to claim a different number of exemptions for Massachusetts than federally. | https://www.mass.gov/info-details/step-by-step-employer-tax-obligations |
| Michigan | MI-W4 | Own state form | $122.60 | Every Michigan employer must get Form MI-W4 from each employee, and the federal W-4 cannot be used in its place; for 2026 each exemption claimed is worth $5,900 against a 4.25% withholding rate. | https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf |
| Minnesota | W-4MN | Own state form | $177.58 | Employees who complete a federal Form W-4 must also complete Form W-4MN; if none is on file, the employer withholds at the single rate with zero allowances. | https://www.revenue.state.mn.us/sites/default/files/2025-12/wh-inst-26.pdf |
| Mississippi | 89-350 | Own state form | $100.00 | Each employee must give the employer a completed and signed Form 89-350, the Mississippi Employee's Withholding Exemption Certificate, which the employer uses with the DOR withholding tables. | https://www.dor.ms.gov/business/business-tax-frequently-asked-questions |
| Missouri | n/a | Not yet verified | $128.63 | n/a | n/a |
| Montana | MW-4 | Own state form | $145.63 | Montana updated Form MW-4 (Montana Employee's Withholding and Exemption Certificate) for 2026 and recommends employees complete a revised MW-4 every year. | https://revenue.mt.gov/news/recent-news/2026-withholding-updates |
| Nebraska | W-4N | Own state form | $119.68 | A Nebraska Form W-4N must be completed for every federal Form W-4 an employer receives after January 1, 2020; without one, the employer withholds as if the employee were single with no allowances. | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/w4n.pdf |
| Nevada | n/a | Not yet verified | $0.00 | n/a | n/a |
| New Hampshire | n/a | Not yet verified | $0.00 | n/a | n/a |
| New Jersey | NJ-W4 | Own state form | $101.97 | Employee's Withholding Allowance Certificate (rev. 1-21); single and married/CU partner filing separately are withheld at Rate A, and other filing statuses are withheld at Rate B unless they choose a letter from the form's wage chart. | https://www.nj.gov/treasury/taxation/pdf/current/njw4.pdf |
| New Mexico | Federal Form W-4 (no separate state form) | Uses federal Form W-4 | $120.50 | New Mexico has no state equivalent of Form W-4; an employee who wants different state withholding completes a copy of the federal W-4 marked "For New Mexico Withholding Tax Only". | https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/ |
| New York | IT-2104 | Own state form | $149.42 | Form IT-2104 is one withholding certificate covering New York State, New York City and Yonkers, and the current form points to the 2026 instructions (IT-2104-I). | https://www.tax.ny.gov/pdf/current_forms/it/it2104_fill_in.pdf |
| North Carolina | NC-4 | Own state form | $115.10 | Employees give their employer Form NC-4 (or NC-4 EZ, or NC-4 NRA for nonresident aliens). The 2026 withholding tables reflect the 3.99% tax rate for tax year 2026. | https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open |
| North Dakota | Federal Form W-4 | Uses federal Form W-4 | $19.07 | North Dakota relies on the federal Form W-4 rather than a state certificate; employers use the employee's federal Form W-4 to calculate North Dakota withholding, and supplemental wages paid or identified separately may be withheld at a flat 1.5%. | https://www.tax.nd.gov/income-tax-withholding |
| Ohio | IT 4 (Employee's Withholding Exemption Certificate) | Own state form | $64.54 | Each employee must complete an Ohio IT 4 (current revision 12/2020, which also replaces the IT 4NR, IT 4 MIL and IT MIL-SP), or the employer must withhold as if zero exemptions were claimed; the IT 4 also records the employee's school district of residence for school district income tax withholding. | https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/2026_OH_Employer_School_District_Withholding_Tax_Filing_Guidelines.pdf |
| Oklahoma | OK-W-4 | Own state form | $121.55 | Employers must use the number of withholding allowances claimed on OTC Form OK-W-4; for 2026 each allowance is worth $1,000 a year (for example $38.46 per bi-weekly paycheck), per the 2026 withholding tables (Packet OW-2). | https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf |
| Oregon | OR-W-4 | Own state form | $240.13 | Employees use Form OR-W-4 to change their Oregon withholding allowances or to ask for an additional amount withheld from each paycheck. | https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf |
| Pennsylvania | REV-419 | Own state form | $88.56 | Pennsylvania's employee withholding form is REV-419 (Employee's Nonwithholding Application), which lets workers who qualified for 100% Tax Forgiveness last year, and expect to again this year, have their employer stop withholding state income tax. | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/tax-forgiveness |
| Rhode Island | RI W-4 | Own state form | $108.17 | Employees give employers Form RI W-4 (Employee's Withholding Allowance Certificate), and the Division has posted a 2026 version. | https://web.archive.org/web/20261005024104/https://tax.ri.gov/forms/business-tax-forms/withholding-tax-forms |
| South Carolina | SC W-4 | Own state form | $113.13 | Employees give the 2026 SC W-4 (South Carolina Employee's Withholding Allowance Certificate) to their employer; withholding on regular wages must be based on the allowances claimed, not a flat amount or percentage, and an exemption claimed for 2026 expires December 31, 2026. | https://dor.sc.gov/sites/dor/files/forms/SCW4_2026.pdf |
| South Dakota | None | No wage income tax | $0.00 | South Dakota has no personal income tax, so there is no state withholding certificate. | https://dor.sd.gov/media/avyep2sr/2026-7_sales-use-tax-guide.pdf |
| Tennessee | None | No wage income tax | $0.00 | Tennessee has no tax on wages and no state withholding certificate; the Hall tax on interest and dividends was repealed for tax periods beginning on or after January 1, 2021. | https://www.tn.gov/revenue/taxes/hall-income-tax.html |
| Texas | None | No wage income tax | $0.00 | Texas has no personal income tax, so there is no state withholding certificate; employees file only the federal Form W-4. | https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm |
| Utah | n/a | Not yet verified | $128.37 | n/a | n/a |
| Vermont | W-4VT | Own state form | $128.63 | Employees file Form W-4VT (Employee's Withholding Allowance Certificate); the Department lists it with a 2018 revision date. | https://tax.vermont.gov/individuals/personal-income-tax |
| Virginia | VA-4 | Own state form | $155.96 | Employees file Form VA-4 (Employee's Virginia Income Tax Withholding Exemption Certificate) with the employer, who keeps it on file; federal Form W-4 cannot be substituted, and without a VA-4 the employer withholds as if no exemptions were claimed. | https://www.tax.virginia.gov/sites/default/files/taxforms/withholding/any/va-4-any.pdf |
| Washington | None | No wage income tax | $0.00 | Washington has no wage income tax and no state withholding certificate, but employers withhold the Paid Family and Medical Leave employee premium and the 0.58% WA Cares premium from paychecks. | https://esd.wa.gov/about-us/news-release/2025/paid-family-medical-leave-premium-rate-increases-113-2026 |
| West Virginia | IT-104 | Own state form | $101.44 | Employees file Form IT-104 (Employee's Withholding/Exemption Certificate), and the Tax Division updated withholding tables for the 2026 rate cut. | https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx |
| Wisconsin | n/a | Not yet verified | $129.67 | n/a | n/a |
| Wyoming | n/a | Not yet verified | $0.00 | n/a | n/a |
Why the state form matters
The state form decides how much state income tax comes out of each paycheck. Get it wrong and you either owe at tax time or give the state an interest-free loan until your refund.
How much is at stake depends on the state. On a $75,000 salary paid every two weeks, the paycheck calculator puts state income tax at $240.13 per paycheck in Oregon, where the form is OR-W-4, and $19.07 in North Dakota. In California it's about $131.29 a paycheck, governed by Form DE 4.
Those figures are the tax the state's rates produce on wages, before state deductions and credits, so actual withholding is usually a little lower. They show the scale of what the form controls, not your exact withholding.
Things that trip people up
Skipping the state form. If you don't file one, several states tell your employer to fall back on a default, often single with no allowances, which can mean more tax withheld than necessary. Minnesota, Nebraska, Ohio and Virginia all spell out a default like this in their guidance, and Colorado says the default based on your federal W-4 generally produces a refund.
Assuming the federal W-4 covers it. In most states it doesn't. Michigan says the federal form can't be used in place of the MI-W4, and Virginia says the same of the VA-4. In New Mexico, you file a copy of the federal form marked for state withholding only. North Dakota uses your federal W-4 directly.
Arizona is different. Its Form A-4 doesn't use allowances at all. You pick a flat percentage of your pay to be withheld, and there's a default rate if you don't choose.
New York covers three taxes on one form. Form IT-2104 sets withholding for New York State, New York City and Yonkers together.
Pennsylvania's form is for stopping withholding. Pennsylvania withholds at one flat rate, so there's no allowance form. Its REV-419 lets low-income workers who qualify for Tax Forgiveness ask their employer to stop withholding state income tax.
Working across state lines. Some states have reciprocity agreements, so a worker who lives in one state and works in another files a form to have only the home state's tax withheld. Minnesota, for instance, has reciprocity with Michigan and North Dakota.
What this page leaves out
- Local withholding forms. Cities and counties with income taxes may have their own forms. Ohio's IT 4 records your school district so school district tax can be withheld.
- Nonresident and military forms. Several states have separate forms for nonresidents or military spouses, which we mention only where our source does.
- Supplemental wages. Some states withhold on bonuses at a flat supplemental rate, North Dakota among them, and the main form doesn't change that.
Check your own withholding
Run your salary through the paycheck calculator to see roughly how much state tax should come out of each check, then compare it with your pay stub. State pages such as the California paycheck calculator and the New York paycheck calculator cover each state's rules, and the federal income tax calculator handles the federal side of your W-4.
