This article is for admins who need to understand how to handle state and local withholding forms.
We handle federal and state withholding forms differently. Each form type requires different steps from you.
We automatically generate and store the most recent Federal W-4 form (elections) with each employee’s withholding elections.
For state and local forms, your new employees must manually sign them outside of Gusto. You then need to store these forms for your records.
Note: Some states may have special requirements, like collecting forms annually (for example, some Indiana counties do this) or requiring special forms for military spouses or non-residents. Check your state website for more information.
Employees and admins can still enter or change the state and local withholding elections in their Gusto account. However, employees need to sign the physical forms, which you must then store.
To update an employee’s state or local withholding:
Have your employee manually re-sign the state or local version of the Form W-4, then store the new document for your records.
Have your employee update their state W-4 withholding elections in Gusto.
They can do this by clicking the My profile section of their employee account and selecting Taxes, scrolling to the [State] Taxes headline, and clicking Edit.
As an admin, you can update an employee’s withholding elections by going to their employee profile, scrolling to the [State] Taxes headline of the Taxes tab, and clicking Edit.
Several states do not require state withholding certificates because they do not have income tax:
Alaska
Florida
Nevada
New Hampshire
South Dakota
Tennessee
Texas
Washington
Wyoming
The states below use the Federal W-4 to calculate state withholding taxes.
Colorado
New Mexico
North Dakota
Utah
The states in the table below require you to collect and store a separate state-specific withholding form for each of your employees. You can find the form name for each state below.
Important: We cannot advise on personal withholding elections. If an employee needs personal tax advice, they should consult a CPA or licensed tax advisor.
State
Withholding Certificate(s)
Alabama
Form A-4, Employee’s Withholding Tax Exemption Certificate
Arizona
Arizona Form A-4, Employee’s Arizona Withholding Election
Arkansas
Form AR4EC, State of Arkansas Employee’s Withholding Exemption Certificate
California
Form DE 4, Employee’s Withholding Allowance Certificate
Colorado
Form DR004, Employee’s Withholding Certificate
Connecticut
Form CT-W4, Employee’s Withholding Certificate
Delaware
Form W-4, Employee’s Withholding Certificate
Georgia
Form G-4, State of Georgia Employee’s Withholding Allowance Certificate
Hawaii
Form HW-4, Employee’s Withholding Allowance and Status Certificate
Idaho
Form ID W-4, Employee’s Withholding Allowance Certificate
Illinois
Form IL-W-4, Employee’s and Other Payee’s Illinois Withholding Allowance Certificate and Instructions
Indiana
Form WH-4, Employee’s Withholding Exemption and County Status Certificate. You can find more information about the form in this article.
Iowa
Form IA W-4, Employee Withholding Allowance Certificate
Kansas
Form K-4, Kansas Employee’s Withholding Allowance Certificate
Kentucky
Form K-4, Kentucky Withholding Certificate
Louisiana
Form L-4, Employee’s Withholding Exemption Certificate
Maine
Form W-4ME, Maine Employee’s Withholding Allowance Certificate
Scroll and click on the Employment Taxes section to find the current year’s Form W-4ME.
Maryland
Form MW507, Employee’s Maryland Withholding Exemption Certificate
Massachusetts
Form M-4, Massachusetts Employee’s Withholding Exemption Certificate
Michigan
State: Form MI-W4, Employee’s Michigan Withholding Exemption Certificate
Locals: Varies by city
Minnesota
Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate
Mississippi
Form 89-350, Mississippi Employee’s Withholding Exemption Certificate
Missouri
Form MO W-4, Employee’s Withholding Certificate
Montana
Form MW-4, Montana Employee’s Withholding Allowance and Exemption Certificate
Nebraska
Form W-4N, Employee’s Nebraska Withholding Allowance Certificate
New Jersey
Form NJ-W4, Employee’s Withholding Allowance Certificate
New Mexico
For New Mexico withholding tax, you should use a federal W-4 and write across the top of that form: “For New Mexico Withholding Tax Only.”
New York
Form IT-2104, Employee’s Withholding Allowance Certificate
North Carolina
Form NC-4, Employee’s Withholding Allowance Certificate
North Dakota
Form W-4, Employee’s Withholding Certificate
Ohio
Form IT 4, Employee’s Withholding Exemption Certificate
Oklahoma
Form OK-W-4, Employee’s Withholding Allowance Certificate
Oregon
Form OR-W-4, Oregon Employee’s Withholding Statement and Exemption Certificate
Pennsylvania
State: N/A (state assesses a flat income tax rate)
Locals: Residency Certification Form Local Earned Income Tax Withholding
Rhode Island
RI W-4, State of Rhode Island and Providence Plantations Employee’s Withholding Allowance Certificate
South Carolina
SC W-4, South Carolina Employee’s Withholding Allowance Certificate
Utah
Form W-4, Employee’s Withholding Certificate
Vermont
Form W-4VT, Employee’s Withholding Allowance Certificate
Virginia
Form VA-4, Employee’s Virginia Income Tax Withholding Exemption Certificate
Washington D.C.
Form D-4, DC Withholding Allowance Certificate
West Virginia
Form WV/IT-104, West Virginia Employee’s Withholding Exemption Certificate
Wisconsin
Form WT-4, Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting
Q: Does Gusto support state and local employee tax forms (state W-4 forms)?
A: We collect state and local withholding info. However, we do not fully support state and local W-4 forms the same way we support the federal Form W-4.
What this means for you:
We collect the tax details that your state requires.
We do not create or store an official copy of the state form for each employee, nor do we collect employee signatures for those forms.
You must collect and keep a signed copy of each employee’s state or local withholding form outside of Gusto.
After you collect the signed form, have your employees enter the information in Gusto.
You can upload a copy of the signed form in Gusto for your own records.
Q: Why does Gusto not include “Total Allowances” in the Georgia state income tax calculation?
You may notice differences between Georgia Form G-4 and Gusto's tax calculation. This is expected.
Here’s why: Georgia changed the way employers calculate state income tax withholding. As of 2024, Georgia state income tax no longer uses “Total Allowances.”
However, the Georgia G-4 form still includes fields like “Total Allowances.” The state has not updated the form to match how it calculates the tax. This causes confusion for employees and employers.
Gusto works correctly. Your employee’s Georgia state withholding should be correct.
What you should do:
Keep using Gusto to calculate Georgia withholding.
If an employee says, “Gusto does not match my G-4,” explain that Georgia’s form still shows “Total Allowances.” However, Georgia no longer uses that number in its calculation.
If you want to confirm for your records, you can review pages 46–47 of the Georgia Employer’s Withholding Tax Guide under Percentage Method for Employee Withholding. You can also contact the Georgia Department of Revenue directly.