State W-4 Forms: Every State's Withholding Form Explained

By Reba Donaldson · Last reviewed: April 2026

Short answer: The federal W-4 only handles federal income tax withholding. If you live in a state with income tax, you probably also need to file a state-level W-4 for state tax withholding. Nine states have no income tax and skip the form entirely. Most other states have their own form — sometimes called Employee's Withholding Certificate, sometimes a state-specific acronym like NJ-W4 or IT-2104 (New York). Below is the complete state-by-state list.

The nine states with no income tax

If you live AND work in one of these states, you do not need a state W-4. Your federal W-4 is all you need:

• Alaska
• Florida
• Nevada
• New Hampshire (note: taxes interest and dividend income, but not wages)
• South Dakota
• Tennessee
• Texas
• Washington (note: has a capital gains tax on high earners, but not on wages)
• Wyoming

Local or city income taxes can still apply in specific jurisdictions (New York City, Philadelphia, parts of Ohio and others). Those follow separate rules from the state W-4 system.

States that use the federal W-4 for state purposes

These states do not have their own W-4 — they use the federal form and translate it to state withholding automatically:

• Colorado (optional state form DR 0004 available for those who want more control)
• Delaware
• New Mexico
• North Dakota
• Utah

Residents of these states only need to submit the federal W-4. The payroll system uses it for both federal and state withholding calculations.

The state-by-state form directory

For every other state with income tax, here is the state-specific withholding certificate name. Forms are available on each state's tax department website (or your employer will supply one at onboarding).

Form names and requirements change periodically. Verify with your state tax department or your employer's payroll team before filing.

Living in one state, working in another

Many Americans live on one side of a state border and commute to the other. The W-4 question gets complicated fast.

Default rule

Generally, your state income tax is owed to the state where you physically perform the work. Your employer withholds for that state and sends the tax to that state's revenue department.

When you file your annual return, your home state taxes all your income but gives you a credit for tax paid to the other state. You do not typically pay twice, but the paperwork is doubled.

Reciprocal agreements

Many pairs of neighboring states have reciprocal agreements that simplify this. If your home state and work state have a reciprocal agreement, you only pay state income tax to your home state. You file a nonresident exemption certificate with your employer so they withhold for your home state instead of the work state.

Examples of reciprocal agreements (not exhaustive, subject to change):

• New Jersey ↔ Pennsylvania
• Michigan ↔ Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin
• Ohio ↔ Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
• Virginia ↔ DC, Kentucky, Maryland, Pennsylvania, West Virginia
• Kentucky has agreements with multiple neighbors

Ask your employer's payroll team which reciprocal forms apply to your situation. Filing the wrong form, or none at all, can lead to double withholding that is painful to unwind.

Remote work complications

Fully remote employees usually owe tax to the state where they physically live and work — not the state where the employer is headquartered. But a few states (notably New York, Connecticut, Delaware, Nebraska, and Pennsylvania under specific conditions) apply "convenience of the employer" rules that can tax remote workers based on the employer's location. If you are remote across state lines, verify your specific situation.

How state W-4s differ from the federal one

Most state W-4s are simpler than the modern federal W-4 because state income tax structures are simpler. Common differences:

• Allowance-based (not dollar-based). Most states still use the pre-2020 allowance model. You claim a number of allowances and the state withholding table converts that to a dollar reduction.
• State-specific standard deductions. Each state has its own standard deduction, typically smaller than the federal amount.
• State-specific tax brackets. Some states have flat rates (Pennsylvania, Illinois, Indiana, Kentucky). Others have progressive brackets with different thresholds than federal.
• No state-level Child Tax Credit on most state W-4s. Federal CTC is a Step 3 feature of the federal form; most states do not replicate it.
• Local taxes baked in. Some state W-4s (Indiana, Ohio, New York, Michigan) also control local or city income tax withholding through the same form.

When to update your state W-4

Same triggers as federal:

• New job
• Marriage or divorce
• New baby or dependent change
• Moving to a new state
• Second job or spouse starts working
• Significant income change
• Prior-year surprise refund or tax bill

If you move between states mid-year, update both state W-4s — one to stop withholding in the old state, one to start in the new state. Missing this can result in two states withholding simultaneously.

Common state W-4 mistakes

• Assuming the federal W-4 is enough. Unless you live in a no-income-tax state or one of the five states that uses federal, you need a separate state form.
• Not updating state W-4 after marriage or new dependents. Federal W-4 updates do not automatically propagate.
• Ignoring reciprocal agreements. Losing out on simpler filing because the paperwork was not done.
• Using an outdated state form. States update their forms periodically, especially as tax laws change. Always pull the current year version from the state's official website or your employer.
• Missing local taxes. Living in Philadelphia, New York City, or parts of Ohio and Michigan means local taxes that may need their own paperwork.

Quick answers