State W-4 Forms 2026: Which States Have Their Own Withholding Form

Why Your Federal W-4 Doesn't Settle State Withholding

When you start a job, HR hands you a federal Form W-4 and you reasonably assume your paperwork is done. For federal tax, it is. But the W-4 you sign speaks only to the IRS. Your state withholding — the second income-tax line on your pay stub — is controlled by a completely separate system, and in most states by a completely separate form.

The split became unavoidable in 2020, when the IRS redesigned the federal W-4 and eliminated withholding allowances entirely. Dozens of states had built their withholding on top of the old federal form's allowance count. Overnight, that foundation disappeared, and every state had to choose: keep using the federal form and rebuild the math, adopt its own certificate, or — in a few cases — do something entirely different. The result is the patchwork this guide maps out.

Why it matters to you: if you live in an own-form state and never file the state form, your employer doesn't skip state withholding — it applies the maximum default (usually single with zero allowances) and takes out more state tax than you probably owe. And if you later update your federal W-4 to fix a big refund or a balance due, your state withholding does not move at all until you file a new state form too. Our federal W-4 walkthrough covers the IRS side; this page covers the state side.

The 3 Groups of States

Group 1: No Income Tax — No Form Needed (9 States)

Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming levy no state income tax at all, and Tennessee and New Hampshire levy none on wages (New Hampshire's former tax on interest and dividends was repealed). If you work in one of these states, there is no state withholding and no state form — your only withholding certificate is the federal W-4. See our guide to the states with no income tax for the details and the trade-offs (higher sales or property taxes often fill the gap).

Group 2: The Federal W-4 Doubles as the State Form (3 States)

Only New Mexico, North Dakota, and Utah still run state withholding directly off the federal Form W-4. Your employer uses the filing status and adjustments on your W-4 to compute both federal and state withholding. It is the simplest system in the country — one form, one update, both change together. That convenience cuts both ways: an extra-withholding amount you add to cover federal tax on side income also flows into the state calculation, whether you meant it to or not. Colorado nearly belongs here — it defaults to your federal W-4 — but it also offers an optional state certificate, covered in the special cases below.

Group 3: The State Has Its Own Withholding Form (38 Jurisdictions)

Everywhere else — 36 states plus Washington, DC — and Colorado, whose optional form makes 38 jurisdictions that publish one — you file a separate state certificate. Most of these forms (California's DE 4, New York's IT-2104, Illinois's IL-W-4) still run on the allowances system the federal form abandoned in 2020: you count allowances for yourself, your spouse, and your dependents, and each allowance shelters a slice of your pay from withholding. A handful of states built theirs fresh after the federal redesign — Delaware (DE W-4, 2020), Idaho (ID W-4), Minnesota (W-4MN), Montana (MW-4), Nebraska (W-4N), and South Carolina (SC W-4) all created or overhauled state forms because the new federal W-4 no longer carried the data their systems needed.

Complete Table: Every State's Withholding Form for 2026

Find your state below. "Own form" means you must file that certificate with your employer to control state withholding; "Federal W-4" means the federal form does double duty; "None" means no state form exists or is needed.

Two reading notes on the table. Vermont publishes Form W-4VT and strongly recommends it — the Department of Taxes warns that federal W-4 data alone often produces wrong Vermont withholding — but an employer may fall back on the federal form if you never submit one. And New York City and Yonkers residents use the same IT-2104 for city withholding; there is no separate city form to file.

How to Fill Out a State Withholding Form

State forms come in two generations, and knowing which one your state uses tells you what the questions will look like:

• Allowance-style forms (most own-form states). You enter a filing status and a number of withholding allowances — typically one for yourself, one for a spouse, one per dependent, sometimes extras for age 65+, blindness, or large itemized deductions via a worksheet. More allowances = less withheld per check. California's DE 4, Georgia's G-4, and Maryland's MW507 all work this way.
• Newer-style forms. A few states rebuilt their certificates to echo the post-2020 federal approach — dollar-based adjustments instead of (or alongside) allowances. Colorado's DR 0004 asks for an annual withholding allowance in dollars plus any extra per-check amount; Montana's redesigned MW-4 (required for 2026) dropped allowances entirely and mirrors the federal method.

Whichever style your state uses, the routine is the same:

1. Get the current-year form from your employer or your state department of revenue website. Forms are revised often — New York, for example, revised the IT-2104 for 2026 and advises anyone who used the old worksheet to file a fresh one.
2. Complete the worksheet first, not the certificate. The worksheet is where multiple jobs, a working spouse, dependents, and deductions are accounted for. Two-earner households are the classic under-withholding trap: claim your allowances on one job (usually the higher-paying one) and zero on the other.
3. Add extra withholding if you have side income. Nearly every state form has a line for an additional flat amount per paycheck — the state-level twin of federal W-4 Step 4(c), and the easiest way to cover freelance or investment income without quarterly estimates.
4. Sign, date, and give it to your employer — not the state. With rare exceptions (some states require employers to forward forms claiming very high allowance counts — Minnesota and South Carolina use a 10-allowance threshold), the certificate lives in your employer's payroll file.
5. Keep a copy and check your next pay stub. Confirm the state withholding line actually changed. If you never filed and your stub shows heavy state withholding, the single-with-zero default is the likely reason.

When You Must File a New State Form

A state withholding certificate is not a sign-it-and-forget-it document. File a new one whenever your tax picture changes:

• Starting a new job. Every employer needs its own certificate on file — forms do not transfer between employers.
• Marriage, divorce, or a new child. These change your allowance count. Several states put a hard deadline on decreases: Hawaii's HW-4 and Connecticut's CT-W4 require a new certificate within 10 days when your allowances drop, and California's DE 4 works the same way.
• Taking a second job or a spouse starting work. The most common cause of a surprise state tax bill — fix it by refiling at both jobs, with allowances concentrated on one.
• Filing a new federal W-4. In own-form states your federal update changes nothing at the state level. Minnesota states the rule outright: complete a new federal W-4 and you must also complete a new W-4MN.
• Claiming exempt — renewal is annual. Exempt status is never permanent. Federally it expires each February 15, and states copy the rhythm: Minnesota exempt claims must be renewed on a new W-4MN by February 15, South Carolina exempt employees must submit a new SC W-4 every year (by February 15 or withholding reverts to single/zero), and New Jersey requires anyone claiming exempt to file a fresh NJ-W4 annually.

A practical habit: review both forms together every January, the same week you check your first pay stub of the year. Our year-end W-4 withholding check walks through the federal side of that review.

Special Cases Worth Knowing

Arizona: You Pick a Percentage, Not Allowances

Arizona runs the most unusual system in the country. Because Arizona's income tax is a flat 2.5%, the state skips brackets and allowances entirely: on Form A-4 (the Employee's Withholding Percentage Election) you simply check one of seven percentages of your gross taxable wages — 0.5%, 1.0%, 1.5%, 2.0%, 2.5%, 3.0%, or 3.5% — and your employer withholds exactly that share of every paycheck. New employees must file within 5 days of starting; file nothing and your employer defaults to 2.0%. Most single-job workers pick 2.5% to match the flat tax; workers with side income pick a higher percentage or add a flat dollar amount on the same form. A 0% election exists for employees with no Arizona tax liability last year and none expected this year — and, like all exempt claims, it must be renewed annually. (Source: Arizona Department of Revenue.)

Pennsylvania: A Flat Rate and No Form at All

Pennsylvania withholds 3.07% of wages for every employee, full stop — no filing status, no allowances, nothing to elect. The state's only employee form in this area is Form REV-419, the Employee Non-Withholding Application, which is how you claim you should not have Pennsylvania tax withheld: because you had no PA liability last year and expect none this year, because you are a military spouse covered by the Servicemembers Civil Relief Act, or because you live in a reciprocal state (Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia) and your employer agrees to withhold for your home state instead.

Colorado: Optional Form, Federal Default

Colorado is the hybrid. If you do nothing, your employer calculates Colorado withholding from your federal W-4 (with modest default allowances). If you want state withholding tuned independently — because of Colorado credits, big deductions, or outside income — you file the optional Form DR 0004, and it overrides the federal data for state purposes. It is the only state where the state form is genuinely optional rather than required-or-defaulted.

Hawaii: There Is No "Exempt"

One line on Hawaii's Form HW-4 surprises new hires every year: Hawaii law does not allow "EXEMPT" status for withholding purposes. No matter how small your expected Hawaii tax bill, some withholding applies — the closest equivalents are the form's categories for certified disabled persons and nonresident military spouses, who are not subject to withholding.

Reciprocity: When Your Home State Wins

Withholding normally follows the state where you work. Reciprocity agreements flip that for commuters: if your home and work states have an agreement, you file an exemption certificate with your employer and have tax withheld only for your home state. Pennsylvania's REV-419 (above) is one example; Maryland's MW507 builds reciprocal-state exemption claims (DC, Pennsylvania, Virginia, West Virginia) directly into the form, and DC nonresidents file Form D-4A instead of the D-4. If you cross a state line for work, check for an agreement before assuming the work state's form is your only paperwork.

Frequently Asked Questions (FAQ)

Explore Related Paycheck & Tax Calculations

Sources: IRS Form W-4 and Publication 15-T; Arizona Department of Revenue (Form A-4 withholding guidance, azdor.gov); California Employment Development Department (Form DE 4, edd.ca.gov); New York State Department of Taxation and Finance (2026 Form IT-2104-I instructions, tax.ny.gov); Illinois Department of Revenue Pub-130 (tax.illinois.gov); New Jersey Division of Taxation (Form NJ-W4, nj.gov); Georgia Department of Revenue (Form G-4, dor.georgia.gov); Hawaii Department of Taxation (Form HW-4, tax.hawaii.gov); Minnesota Department of Revenue (Form W-4MN, revenue.state.mn.us); Colorado Department of Revenue (Form DR 0004 resources, tax.colorado.gov); Idaho State Tax Commission (Form ID W-4, tax.idaho.gov); Montana Department of Revenue (Form MW-4, revenue.mt.gov); Nebraska Department of Revenue (Form W-4N FAQs, revenue.nebraska.gov); South Carolina Department of Revenue (SC W-4 withholding FAQs, dor.sc.gov); Pennsylvania Department of Revenue (employer withholding guidance and Form REV-419, pa.gov); DC Office of Tax and Revenue (Form D-4, otr.cfo.dc.gov); Vermont Department of Taxes (Form W-4VT, tax.vermont.gov); Alabama Department of Revenue (Form A-4, revenue.alabama.gov); North Carolina Department of Revenue (Form NC-4 FAQs, ncdor.gov); Virginia Department of Taxation (Form VA-4, tax.virginia.gov); Massachusetts Department of Revenue (Form M-4, mass.gov); Maryland Comptroller (Form MW507); Oregon Department of Revenue (2026 Form OR-W-4 instructions, oregon.gov); Connecticut Department of Revenue Services (Form CT-W4, portal.ct.gov). Remaining states cross-checked against Paylocity's 2026 state withholding forms chart. This article is for education only, not tax advice.