State and local withholding certificates

Gusto automatically generates and stores a Federal W-4 with the federal withholding tax instructions that was inputted for each employee added to Gusto. 

For state income tax withholding and certain local agencies, employers are required to have their new employees physically sign the state and local version of the Form W-4, and store it for your records. If an employee requests a change to their state and/or local withholding instructions, have your employee physically re-sign the state/local version of the Form W-4, and store the new document for your records.

Employees can update their federal W-4 (withholding elections) in Gusto.

The following states do not have income taxes and therefore do not require state withholding certificates:

The following states use the federal Form W-4:

The following states require that you collect and store a separate state-specific withholding form for each of your employees: 

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; more information about the form can be found 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)

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

Form W-4, Employee’s Withholding Certificate

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

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

Reminder: some states may have special requirements such as collecting forms annually (for instance county information in Indiana), or require special forms for military spouses or non-residents. Check with the state website for more information.