How Gusto handles the Federal Form W-4
We automatically generate and store a Federal W-4 with the federal withholding elections made by each employee.
How Gusto handles state and local withholding forms—for income tax
Different from the Federal Form W-4 that Gusto automatically generates and stores, employers are required to have their new employees physically sign the state and local version of the Form W-4 outside of Gusto, and store it for your records.
Employees, as well as admins, can still enter or change the state and local withholding elections right from their Gusto account, but the forms must be signed and stored manually.
If an employee requests a change to their state and/or local withholding instructions:
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
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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 | 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 |
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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 |