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The table below reflects the state tax withholding requirements from income earned while an individual is living and working in that particular state. It also indicates the appropriate withholding certificate for each state that should be submitted to Payroll Services.

Note:  Employees living and working outside of California must also complete an Out-of-State Withholding form.  See Related Information.

State	Code	Requires Withholding	Withholding Certificate Requirements
Alabama	AL	Yes	Form A-4 from Alabama Department of Revenue
Alaska	AK	No	None
Arizona	AZ	Yes	Form A-4 from Arizona Department of Revenue
Arkansas	AR	Yes	Form AR4EC from Arkansas Dept of Finance and Administration
California	CA	Yes	Federal W-4, use UC version
Colorado	CO	Yes	Federal W-4, use UC version
Connecticut	CT	Yes	Form CT W-4 from Connecticut DRS
Delaware	DE	Yes	Federal W-4, use UC version
District of Columbia	DC	Yes	Form D-4 from Office of Tax and Revenue - District of Columbia
Florida	FL	No	None
Georgia	GA	Yes	Form G-4/G4-E from Georgia Department of Revenue
Hawaii	HI	Yes	Form HW-4 from Hawaii Department of Taxation
Idaho	ID	Yes	Federal W-4, use UC version
Illinois	IL	Yes	Form Il-W4 from Illinois Department of Revenue
Indiana	IN	Yes	Form WH-4 from Indiana Department of Revenue
Iowa	IA	Yes	Form IA W4 from Iowa Department of Revenue
Kansas	KS	Yes	Federal W-4, use UC version
Kentucky	KY	Yes	Form K-4 (Form# 42A804) from Kentucky Department of Revenue
Louisiana	LA	Yes	Form L-4 (form# R1300), L-4A, or L-4E (form# R1307) from Louisiana Department of Revenue
Maine	ME	Yes	Form W-4ME from Maine Revenue Services
Maryland	MD	Yes	Form MW 507 from Comptroller of Maryland
Massachusetts	MA	Yes	Federal W-4, use UC version. If claiming exempt use M-4 from Massachusetts Department of Revenue
Michigan	MI	Yes	Form MI-W4 from Michigan Department of Treasury
Minnesota	MN	Yes	Federal W-4, use UC version & indicate "Minnesota" on form
Mississippi	MS	Yes	Form 89-350 from Mississippi State Tax Commission
Missouri	MO	Yes	Form MO W-4 from Missouri Department of Revenue
Montana	MT	Yes	Federal W-4, use UC version
Nebraska	NE	Yes	Federal W-4, use UC version
Nevada	NV	No	None
New Hampshire	NH	No	None
New Jersey	NJ	Yes	Form NJ-W4 from NJ Division of Taxation
New Mexico	NM	Yes	Federal W-4, use UC version
New York	NY	Yes	Form IT-2104 or IT-2104E from NYS Dept of Taxation and Finance
North Carolina	NC	Yes	Form NC-4 or NC-4A from N.C. Dept. of Revenue
North Dakota	ND	Yes	Federal W-4, use UC version
Ohio	OH	Yes	Form IT-4 from Ohio Department of Taxation
Oklahoma	OK	Yes	Federal W-4, use UC version
Oregon	OR	Yes	Federal W-4, use UC version
Pennsylvania	PA	Yes	None
Rhode Island	RI	Yes	Federal W-4, use UC version
South Carolina	SC	Yes	Federal W-4, use UC version
South Dakota	SD	No	None
Tennessee	TN	No	None
Texas	TX	No	None
Utah	UT	Yes	Federal W-4, use UC version
Vermont	VT	Yes	Federal W-4, use UC version
Virginia	VA	Yes	Form VA-4 from Virginia Department of Taxation
Washington	WA	No	None
West Virginia	WV	Yes	Form IT-104 from West Virginia State Tax Department
Wisconsin	WI	Yes	Form WT-4 from Wisconsin Department of Revenue
Wyoming	WY	No	None

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