Form VA-4 at a glance
What it is: Form VA-4 is the Employee's Virginia Income Tax Withholding Exemption Certificate, for notifying your employer whether you are subject to Virginia income tax withholding and how many exemptions you are allowed to claim.
Where and when to file: You must file this form with your employer. You must file it when your employment begins.
A filled-in Form VA-4 example: a single employee who will be 66
How to fill out Form VA-4, box by box
Personal Exemption Worksheet, lines 1 to 4
If you wish to claim yourself, write "1" on Line 1.
If you are married and your spouse is not already claimed on his or her own certificate, write "1" on Line 2.
Common mistake: On Line 3, enter the number of dependents you are allowed to claim on your income tax return (do not include your spouse). A spouse is not a dependent.
On Line 4, enter the Subtotal Personal Exemptions: add lines 1 through 3.
Exemptions for age and blindness and the total, lines 5 to 8
If you will be age 65 or over by January 1, write "1" on Line 5(a): you may claim one exemption.
If you claim an exemption for your spouse on Line 2, and your spouse will also be age 65 or over by January 1, write "1" on Line 5(b): you may claim an additional exemption.
If you are legally blind, write "1" on Line 6(a): you may claim an exemption.
If you claimed an exemption for your spouse on Line 2, and your spouse is legally blind, write "1" on Line 6(b): you may claim an exemption.
On Line 7, enter the Subtotal exemptions for age and blindness: add lines 5 through 6.
On Line 8, enter the Total of Exemptions: add line 4 and line 7.
Your Social Security Number, name and address
On the certificate (Form VA-4), be sure to enter your social security number, name and address in the spaces provided: the Street Address, City, State and Zip Code.
Certificate line 1: exemptions claimed
On Line 1 of the certificate, if you are subject to withholding, enter the number of exemptions from: (a) Subtotal of Personal Exemptions, line 4 of the Personal Exemption Worksheet; (b) Subtotal of Exemptions for Age and Blindness, line 7 of the Personal Exemption Worksheet; (c) Total Exemptions, line 8 of the Personal Exemption Worksheet.
Certificate line 2: additional withholding requested
If you wish to have additional tax withheld, and your employer has agreed to do so, enter the amount of additional withholding requested on Line 2 of the certificate.
Certificate line 3: not subject to Virginia withholding
If you are not subject to Virginia withholding, check the box on Line 3 of the certificate to certify that you are not subject to Virginia withholding and meet the conditions set forth in the instructions.
Form VA-4 must be filed with your employer for each calendar year for which you claim exemption from Virginia withholding.
You are not subject to withholding if you meet any one of the conditions listed below.
(a) You had no liability for Virginia income tax last year and you do not expect to have any liability for this year.
(b) You expect your Virginia adjusted gross income (VAGI) to be less than the amount for your filing status: Single $11,950; Married $23,900; Married, filing a separate return $11,950 (checked October 19, 2026).
(c) You live in Kentucky or the District of Columbia and commute on a daily basis to your place of employment in Virginia.
(d) You are a domiciliary or legal resident of Maryland, Pennsylvania or West Virginia whose only Virginia source income is from salaries and wages and such salaries and wages are subject to income taxation by your state of domicile.
Certificate line 4: Servicemember Civil Relief Act
Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt from Virginia income tax on your wages if (i) your spouse is a member of the armed forces present in Virginia in compliance with military orders; (ii) you are present in Virginia solely to be with your spouse; and (iii) you maintain your domicile in another state.
If you claim exemption under the SCRA, check the box on Line 4 of the certificate and attach a copy of your spousal military identification card to Form VA-4. The box certifies that you are not subject to Virginia withholding and meet the conditions set forth under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act.
Signature and Date
Sign on the Signature line and enter the Date.
More rules for Form VA-4
Detach the certificate and give it to your employer; keep the top portion for your records.
If your situation is different
If you do not file this form
If you do not file this form, your employer must withhold Virginia income tax as if you had no exemptions.
Common questions about Form VA-4
Am I supposed to claim myself on VA-4?
You may claim an exemption for yourself.
How many exemptions should I claim in Virginia?
You may not claim more personal exemptions on form VA-4 than you are allowed to claim on your income tax return unless you have received written permission to do so from the Department of Taxation.
What is a VA 4 form for?
Form VA-4 is the Employee's Virginia Income Tax Withholding Exemption Certificate, for notifying your employer whether you are subject to Virginia income tax withholding and how many exemptions you are allowed to claim.
Is there a deadline?
You must file it when your employment begins.
Where do I file it?
You must file this form with your employer.
Sources
[1] Form VA-4 (Rev. 04/26), Employee's Virginia Income Tax Withholding Exemption Certificate, Virginia Department of Taxation (the Official source link on this page).