Form Wt 4 – Fill Out and Use This PDF

Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting

WT-4

Employee’s Section (Print clearly)

Employee’s legal name (first name, middle initial, last name)

Social security number

Single

Married

Employee’s address (NUMBER AND STREET)

Date of birth

Married, but withhold at higher Single

rate.

City

State

Zip code

Date of hire

Note: If married, but legally separated,

check the Single box.

FIGURE YOUR TOTAL WITHHOLDING EXEMPTIONS BELOW

Complete Lines 1 through 3

1. (a) Exemption for yourself – enter 1

. . . . . . .

. . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. .

(b) Exemption for your spouse – enter 1 . . .

. . . . . . .

. . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. .

. . . . . . . .(c) Exemption(s) for dependent(s) – you are entitled to claim an exemption for each dependent

(d) Total – add lines (a) through (c)

. . . . . . .

. . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. .

2. Additional amount per pay period you want deducted (if your employer agrees)

3. I claim complete exemption from withholding (see instructions). Enter “Exempt”

EMPLOYEE INSTRUCTIONS:

•

WHO MUST COMPLETE:

Effective on or after January 1, 2020, every newly-hired employee is

be withheld if you claim every exemption to which you are entitled, you may

required to provide a completed Form WT‑4 to each of his or her employ-

increase your withholding by claiming a smaller number of exemptions on

ers. Form WT-4 will be used by your employer to determine the amount

lines 1(a)-(c) or you may enter into an agreement with your employer to have

of Wisconsin income tax to be withheld from your paychecks. If you

additional amounts withheld (see instruction for line 2).

have more than one employer, you should claim a smaller number or no

(c) Dependents – Those persons who qualify as your dependents for federal

exemptions on each Form WT-4 provided to employers other than your

income tax purposes

may also be

claimed

as dependents

for Wisconsin

principal employer so that the total amount withheld will be closer to your

purposes. The term

“dependents”

does not

include you or

your spouse.

actual income tax liability.

Indicate the number of dependents that you are claiming in the space provided.

You must complete and provide your employer a new Form WT-4 within

10 days if the number of exemptions previously claimed DECREASES.

• LINE 2:

You may complete and provide to your employer a new form WT-4 at any

Additional withholding – If you have claimed “zero” exemptions on line 1, but

still expect to have a balance due on your tax return for the year, you may

time if the number of your exemptions INCREASES.

wish to request your employer to withhold an additional amount of tax for each

Your employer may also require you to complete this form to report your

pay period. If your employer agrees to this additional withholding, enter the

hiring to the Department of Workforce Development.

additional amount you want deducted from each of your paychecks on line 2.

•

UNDER WITHHOLDING:

• LINE 3:

If sufficient tax is not withheld from your wages, you may incur additional

Exemption from withholding – You may claim exemption from withholding of

interest charges under the tax laws. In general, 90% of the net tax shown

Wisconsin income tax if you had no liability for income tax for last year, and

on your income tax return should be withheld.

you expect to incur no liability for income tax for this year. You may not claim

•

OVER WITHHOLDING:

exemption if your return shows tax liability before the allowance of any credit

for income tax withheld. If you are exempt, your employer will not withhold

If you are using Form WT-4 to claim the maximum number of exemptions

Wisconsin income tax from your wages.

to which you are entitled and your withholding exceeds your expected

You must revoke this exemption (1) within 10 days from the time you expect

income tax liability, you may use Form WT-4A to minimize the over

withholding.

to incur income tax liability for the year or (2) on or before December 1 if you

expect to incur Wisconsin income tax liabilities for the next year. If you want to

WT-4 Instructions – Provide your information in the employee section.

stop or are required to revoke this exemption, you must complete and provide

•

LINE 1:

a new Form WT-4 to your employer showing the number of withholding exemp-

tions you are entitled to claim. This certificate for exemption from withholding

(a)-(c) Number of exemptions – Do not claim more than the correct number

will expire on April 30 of next year unless a new Form WT-4 is completed and

of exemptions. If you expect to owe more income tax for the year than will

provided to your employer before that date.

Employer’s name

Federal Employer ID Number

Employer’s payroll address (NUMBER AND STREET)

City

State

Zip code

Completed by

Title

Phone number

Email

(

)

EMPLOYER INSTRUCTIONS for Department of Revenue:

EMPLOYER INSTRUCTIONS for New Hire Reporting:

• If you do not have a Federal Employer Identification Number (FEIN), contact

• This report contains the required information for reporting a New Hire to

the Internal Revenue Service to obtain a FEIN.

Wisconsin. If you are reporting new hires electronically, you do not need to

• If the Employee has claimed more than 10 exemptions OR has claimed

forward a copy of this report to the Department of Workforce Development.

Visit https://dwd.wi.gov/uinh/ to report new hires.

complete exemption from withholding and earns more than $200.00 a week

or is believed to have claimed more exemptions than he or she is entitled to,

• If you do not report new hires electronically, mail the original form to the Depart-

mail a copy of this certificate to: Wisconsin Department of Revenue, Audit

ment of Workforce Development, New Hire Reporting, PO Box 14431, Madison

Bureau, PO Box 8906, Madison WI 53708 or fax (608) 267-0834.

WI 53708-0431 or fax toll free to 1-800-277-8075.

• Keep a copy of this certificate with your records. If you have questions about the

• If you have questions about New Hire requirements, call toll free (888) 300‑HIRE

Department of Revenue requirements, call (608) 266‑2772 or (608) 266‑2776.

(888-300-4473). Visit dwd.wi.gov/uinh/ for more information.

W-204 (R. 10-19)

Wisconsin Department of Revenue