Checklists & ComplianceIRS Form2026

State W-4 Withholding Forms: Complete Guide by State

State-by-state guide to income tax withholding forms. Find your state's W-4 equivalent, filing requirements, and links to official forms.

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TL;DR — Quick Answer

Most states require their own withholding form in addition to the federal W-4. Nine states have no income tax (so no state form is needed), several states accept the federal W-4 for state purposes, and approximately 30 states have their own withholding certificate.

  • Always collect the federal W-4 PLUS any required state form
  • Multi-state workers may need forms for each state
  • State forms should be collected on or before the first day of work
9
No Income Tax States
No state form needed
~30
States With Own Form
Separate from federal W-4
41
States With Income Tax
Need state withholding setup

States With No Income Tax

Employees working in these states do not need a state withholding form — only the federal W-4 is required:

Alaska
No state income tax
Florida
No state income tax
Nevada
No state income tax
New Hampshire
Dividends/interest only (phasing out)
South Dakota
No state income tax
Tennessee
No state income tax
Texas
No state income tax
Washington
No state income tax
Wyoming
No state income tax
New Hampshire Note

New Hampshire historically taxed interest and dividend income, but this tax has been fully phased out as of 2027. For wage earners, New Hampshire has never had a state income tax.

States That Use the Federal W-4

Some states do not have their own withholding certificate and instead use the federal W-4 for state withholding purposes. This simplifies onboarding because only one form is needed for both federal and state withholding.

States that accept the federal W-4 for state purposes include Colorado, Delaware, Montana, Nebraska, New Mexico, North Dakota, South Carolina, and Utah, among others. However, this list changes as states adopt new forms, so always verify with your state's revenue department.

Check Annually

States occasionally switch between using the federal W-4 and creating their own form. Check your state's department of revenue website at the beginning of each year for updates.

States With Their Own Forms

Approximately 30 states have their own withholding certificate separate from the federal W-4. Here are some of the most common:

StateForm Name/NumberKey Differences
CaliforniaDE 4Different allowance calculations from federal
IllinoisIL-W-4Flat tax state; basic exemption count
New YorkIT-2104Complex; accounts for NYC and Yonkers taxes
GeorgiaG-4Uses allowances and additional withholding
VirginiaVA-4Personal exemptions and additional amounts
MassachusettsM-4Head of household has different exemption
OhioIT-4School district withholding included
ArizonaA-4Employee selects a withholding percentage

How to Find Your State's Form

1

Visit Your State Revenue Department Website

Search for “[state name] withholding form” or go directly to the state's Department of Revenue or Department of Taxation website.
2

Download the Current Year's Form

Make sure you are using the current year's version. State forms are updated annually.
3

Check for Local Requirements

Some cities and counties impose local income taxes with their own withholding forms. Notable examples: New York City, Philadelphia, and many Ohio municipalities.
Federal Form W-4 Guide
Complete guide to the federal W-4 form

Multi-State Employees

Employees who work in multiple states present unique withholding challenges:

Reciprocity Agreements
Some neighboring states agree to tax only the resident state
Work State vs Resident State
Generally withhold for the state where work is performed
Remote Workers
Taxed where they physically sit
Convenience Rules
Some states (NY, NE, PA) tax based on employer location
Reciprocity Does Not Mean Automatic

Even in states with reciprocity agreements, the employee typically needs to file an exemption form with the work state to avoid withholding. Without the exemption form, you may be required to withhold for the work state anyway.

Frequently Asked Questions

In most cases, yes. The federal W-4 covers federal income tax withholding, while the state form covers state income tax. Some states accept the federal W-4 for state purposes, but many have their own separate forms.
The employee may need to file separate state withholding forms for each state where they work. Withholding rules vary — some states require withholding for any work performed there, while others have reciprocity agreements.
Yes. Remote workers are generally subject to withholding in the state where they physically perform the work. Check the specific rules for the states involved.
Alaska, Florida, Nevada, New Hampshire (phasing out dividend/interest tax), South Dakota, Tennessee, Texas, Washington, and Wyoming.

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