Income Tax: W-4 Requirements  (States With Tax Withholding Only) 
State State Form Number Federal W-4 Acceptable Threshold to submit to DoR (Allowances) Threshold to submit to DoR (Earnings) Default Status if no State Form Submitted
Alabama A-4 No Excessive n/a
Withhold as if single with zero exemptions claimed.
   
Arizona A-4 No n/a n/a
Withhold 2.7% of gross taxable wages.
Arkansas AR4EC Yes n/a n/a
Withhold as if single with zero exemptions claimed.
   
California DE4 Yes 10 or more $200/week
Use Federal W-4 form.
Colorado None Yes 10 or more $200/week
Withhold as if single with zero exemptions claimed.
   
Connecticut CT-W4 No n/a $36,000-$72,000/year, depending on filing status
Withhold at highest marginal rate of 6.7% without allowance for exemption.
Delaware None Yes 14 or more $168.50/week
Withhold as if single with zero exemptions claimed.
   
District of Columbia D-4 No 10 or more n/a
Withhold as if zero allowances claimed.
Georgia G-4 Yes More than 14 n/a
Withhold as if single with zero exemptions claimed.
   
Hawaii HW4 No More than 10 n/a
Withhold as if single with zero exemptions claimed.
Idaho None Yes Employer suspects inaccuracy n/a
Withhold as if single with zero exemptions claimed.
   
Illinois ILW4 No 15 or more n/a
Withhold as if zero allowances claimed.
Indiana WH-4 No n/a n/a
Withhold as if zero allowances claimed.
   
Iowa IAW4 No 22 or more $200/week
Contact employee for number of exemptions.
Kansas K4 No n/a n/a
Withhold as if single with zero exemptions claimed.
   
Kentucky K-4 No n/a n/a
Withhold as if zero exemptions claimed.
Louisiana L4 No Excessive $200/week
Withhold as if single with zero exemptions claimed.
   
Maine W4ME No n/a $5,000/year
Withhold as if single with zero exemptions claimed.
Maryland MW507 No More than 10 $200/week
Withhold as if one exemption claimed.
   
Massachusetts M-4 Yes n/a n/a
Use Federal W-4 form.
Michigan MIW4 No 10 or more Exempt, not part-time or student
Withhold with zero allowances.
   
Minnesota W-4MN Yes 10 or more $200/week
Withhold as if single with zero exemptions claimed.
Mississippi 89-350 No More than 10 $200/week
Withhold as if zero exemptions claimed.
   
Missouri MOW4 No n/a n/a
Withhold as if single with zero exemptions claimed.
Montana None Yes More than 10 n/a
Withhold as if single with zero exemptions claimed.
   
Nebraska None Yes n/a n/a
Withhold as if single with zero exemptions claimed.
New Jersey NJW4 Yes n/a n/a
Use Federal W-4 form.
   
New Mexico None Yes n/a n/a
Withhold as if single with zero exemptions claimed.
New York IT-2104 Yes More than 14 $200/week
Use Federal W-4 form.
   
North Carolina NC4 No More than 10 $200/week
Withhold as if single with zero exemptions claimed.
North Dakota None Yes More than 10 $200/week
Withhold as if single with zero exemptions claimed.
   
Ohio IT-4 No n/a n/a
Withhold with zero exemptions.
Oklahoma None Yes n/a n/a
Withhold as if single with zero exemptions claimed.
   
Oregon None Yes More than 10 $200/week
Withhold as if single with zero exemptions claimed.
Pennsylvania None No form required n/a n/a
n/a
   
Puerto Rico 499R-4.1 No More than 8 n/a
Withhold with zero exemptions.
Rhode Island RI W-4 Yes n/a n/a
Withhold as if single with zero exemptions claimed.
   
South Carolina None Yes Employer believes erroneous n/a
Withhold with zero exemptions.
Utah None Yes n/a n/a
Withhold as if single with zero exemptions claimed.
   
Vermont W-4VT Yes n/a n/a
Use Federal W-4 form; if additional withholding is shown on federal W-4 withhold an additional 27%.
Virginia VA-4 No Excessive n/a
Withhold with zero exemptions claimed.
   
West Virginia WV-IT104 Yes Excessive n/a
Use Federal W-4 form.
Wisconsin WT4 Yes More than 10 $200/week
Use Federal W-4 form.