Guide to state and local withholding certificates

Last updated: December 4, 2025

Federal W-4

We automatically generate and store a Federal W-4 containing federal withholding elections made by each employee. 

State and local withholding forms

However, when it comes to state and local withholding forms, employees need to physically sign the respective versions of the Form W-4 outside of Niural.

Specific states might have unique requirements, such as collecting forms annually or using specialized forms for military spouses or non-residents. 

Note: Additional information on this can be found on state websites.

Employees and admins can enter or change the state and local withholding elections right from their Niural accounts, but the forms must be signed and stored manually. 

While employees and admins can modify state and local withholding choices through their Niural accounts, the forms must be manually signed and stored. If changes to state or local withholding details are requested, employees need to physically re-sign the corresponding Form W-4, which should then be retained by the employer for their records.

Changes to state or local withholding details can be done from the Job & pay section of their accounts.

As an employer, you can update an employee's withholding elections by visiting the employee profile, and editing details under the  "State Taxes" headline of the Job & pay tab.

 

Some states do not have income taxes and do not require state withholding certificates:

  • Alaska
  • Florida
  • Nevada
  • New Hampshire
  • Tennessee
  • Texas
  • South Dakota
  • Washington
  • Wyoming

Some states use the federal Form W-4 for their state/local purposes:

  • Colorado
  • New Mexico
  • North Dakota
  • Utah

Here is a list of states that mandate employers to collect and store separate state-specific withholding forms for their 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.
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 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
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