U.S. Tax Portals

State income tax withholding

Last checked Nov 3, 2026

What an employer needs to withhold each state's income tax: the state's withholding certificate or whether it uses the federal W-4, the supplemental rate for bonuses, reciprocal agreements between neighboring states, when a nonresident who works in the state must be withheld on, deposit schedules, and local wage taxes. From the revenue agencies' employer guides, statutes and regulations. The annual reconciliation and W-2 filing are on the 1099 filing page.

Alabama: No reciprocal agreementsALAlaska: No wage income taxAKArizona: No reciprocal agreementsAZColorado: No reciprocal agreementsCOFlorida: No wage income taxFLGeorgia: No reciprocal agreementsGAIndiana: reciprocity with Kentucky, Michigan, Ohio, Pennsylvania, WisconsinIN5Kansas: No reciprocal agreementsKSMaine: No reciprocal agreementsMEMassachusetts: No reciprocal agreementsMAMinnesota: reciprocity with Michigan, North DakotaMN2New Jersey: reciprocity with PennsylvaniaNJ 1North Carolina: No reciprocal agreementsNCNorth Dakota: reciprocity with Minnesota, MontanaND2Oklahoma: No reciprocal agreementsOKPennsylvania: reciprocity with Indiana, Maryland, New Jersey, Ohio, Virginia, West VirginiaPA6South Dakota: No wage income taxSDTexas: No wage income taxTXWyoming: No wage income taxWYConnecticut: No reciprocal agreementsCTMissouri: No reciprocal agreementsMOWest Virginia: reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, VirginiaWV5Illinois: reciprocity with Iowa, Kentucky, Michigan, WisconsinIL4New Mexico: No reciprocal agreementsNMArkansas: No reciprocal agreementsARCalifornia: No reciprocal agreementsCADelaware: No reciprocal agreementsDEDistrict of Columbia: Taxes only its residentsDCHawaii: No reciprocal agreementsHIIowa: reciprocity with IllinoisIA1Kentucky: reciprocity with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, WisconsinKY7Maryland: reciprocity with District of Columbia, Pennsylvania, Virginia, West VirginiaMD 4Michigan: reciprocity with Illinois, Indiana, Kentucky, Minnesota, Ohio, WisconsinMI6Mississippi: No reciprocal agreementsMSMontana: reciprocity with North DakotaMT1New Hampshire: No wage income taxNHNew York: No reciprocal agreementsNYOhio: reciprocity with Indiana, Kentucky, Michigan, Pennsylvania, West VirginiaOH5Oregon: No reciprocal agreementsORTennessee: No wage income taxTNUtah: No reciprocal agreementsUTVirginia: reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, West VirginiaVA5Washington: No wage income taxWAWisconsin: reciprocity with Illinois, Indiana, Kentucky, MichiganWI4Nebraska: No reciprocal agreementsNESouth Carolina: No reciprocal agreementsSCIdaho: No reciprocal agreementsIDNevada: No wage income taxNVVermont: No reciprocal agreementsVTLouisiana: No reciprocal agreementsLARhode Island: No reciprocal agreementsRI
Has reciprocal agreements (15) Taxes only its residents (1) No reciprocal agreements (26) No wage income tax (9)
The number under a state is how many states it has a reciprocal agreement with: their residents who commute in can ask the employer not to withhold. Click a state for its rules.

Supplemental withholding rates

The flat rate each state sets for bonuses, commissions and other supplemental wages, highest first. States that give a method instead of a rate are not shown. Hover or tap a state for the year and any condition.

  1. New York11.7%
  2. California10.23%
  3. Oregon8%
  4. Minnesota6.25%
  5. Rhode Island5.99%
  6. New Mexico5.9%
  7. Virginia5.75%
  8. Idaho5.3%
  9. Alabama5%
  10. Kansas5%
  11. Maine5%
  12. Massachusetts5%
  13. Montana5%
  14. Georgia4.99%
  15. Illinois4.95%
  16. Missouri4.7%
  17. Michigan4.25%
  18. North Carolina4.09%
  19. Iowa3.8%
  20. Arkansas3.7%
  21. Nebraska3.5%
  22. Pennsylvania3.07%
  23. Indiana2.95%
  24. Ohio2.75%
  25. North Dakota1.5%

Reciprocal agreements

Under these agreements an employee who lives in one state and works in the other pays income tax only to the home state, and can give the employer a form to stop withholding for the work state.

Recent and coming changes

Every state

StateCertificateSupplementalReciprocityNonresident thresholdLocal wage taxes
AlabamaForm A-4, Employee's Withholding Tax Exemption Certificate (Rev. 4/2025); Form A4-MS, Nonresident Military Spouse Withholding Tax Exemption Certificate (Rev. 4/25)5% 2026none30 daysLocal occupational (license) taxes on wages
AlaskaNo wage income tax
ArizonaArizona Form A-4, Employee's Arizona Withholding Electionmethodnone60 days
ArkansasForm AR4EC, Employee's Withholding Exemption Certificate (R 12/04/2025); Form AR4ECSP, Employee Special Withholding Exemption Certificate; Form AR4P for pensions and annuities3.7% 2026noneFirst day
CaliforniaDE 4, Employee's Withholding Allowance Certificate10.23% 2026none
ColoradoDR 0004, Colorado Employee Withholding Certificate (optional)methodnoneFirst dayDenver Occupational Privilege Tax (OPT, head tax): $5.75 a month from the employee, withheld by the employer, plus $4.00 a month from the employer, for work performed in Denver.
ConnecticutForm CT-W4, Employee's Withholding Certificate (Rev. 12/25, effective January 1, 2026); nonresidents also use Form CT-W4NA for apportionmentmethodnone15 days
DelawareFederal W-4 (used instead of a state form)methodnoneFirst day
District of ColumbiaForm D-4, Employee Withholding Allowance Certificate (OTR notes the D-4 is currently under review)methodnone
FloridaNo wage income tax
GeorgiaForm G-4, State of Georgia Employee's Withholding Allowance Certificate (Rev. 06/03/26); Form G-4P for pension and annuity payments4.99% 2026none$5,000
HawaiiForm HW-4, Employee's Withholding Allowance and Status Certificatemethodnone60 days
IdahoForm ID W-4, Employee's Withholding Allowance Certificate (EFO00307)5.3% 2026none$1,000
IllinoisForm IL-W-4, Employee's Illinois Withholding Allowance Certificate4.95% 2026Iowa, Kentucky, Michigan, Wisconsin30 days
IndianaForm WH-4, Employee's Withholding Exemption and County Status Certificate (State Form 48845)2.95% 2026Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin30 daysCounty income tax
IowaIA W-4 (44-019), Employee Exemption Certificate3.8% 2026IllinoisFirst day
KansasForm K-4, Kansas Employee's Withholding Allowance Certificate (Rev. 7-24)5% 2026none
KentuckyForm K-4 (42A804), Kentucky's Withholding Certificate (2026)methodIllinois, Indiana, Michigan, Ohio, Virginia, West Virginia, WisconsinOccupational license tax on compensation
LouisianaForm L-4 (R-1300), Employee's Withholding Certificate (R-1300 (1/26)); Form L-4E (R-1307), Exemption from Withholding Louisiana Income Taxmethodnone30 days
MaineForm W-4ME, Employee Withholding Allowance Certificate5% 2026none12 days or $3,000
MarylandForm MW507, Employee's Maryland Withholding Exemption CertificatemethodDistrict of Columbia, Pennsylvania, Virginia, West VirginiaCounty (and Baltimore City) local income tax
MassachusettsForm M-4, Massachusetts Employee's Withholding Exemption Certificate5% 2026noneFirst day
MichiganForm MI-W4, Employee's Michigan Withholding Exemption Certificate4.25% 2026Illinois, Indiana, Kentucky, Minnesota, Ohio, WisconsinCity income tax under the Uniform City Income Tax Ordinance (City Income Tax Act, 1964 PA 284); in a city with a population of more than 600,000 the rate may be up to 2.40 percent on residents and 1.20 percent on nonresidents.
MinnesotaForm W-4MN, Minnesota Employee Withholding Certificate6.25% 2026Michigan, North Dakota$15,300
MississippiForm 89-350, Mississippi Employee's Withholding Exemption Certificate (Rev. 07/25)methodnone
MissouriForm MO W-4, Employee Withholding Certificate4.7% 2026noneFirst dayCity earnings tax (RSMo 92.111): only a constitutional charter city that levied an earnings tax on November 2, 2010 may keep one, with voter approval every five years; it covers residents' wages and nonresidents' wages for work in the city.; City of St. Louis earnings tax, 1 percent, on residents wherever they work and on employees working in the city wherever they live
MontanaForm MW-4, Montana Employee's Withholding and Exemption Certificate (2026, V1 7/2025)5% 2026North Dakota30 days
NebraskaForm W-4N, Nebraska Withholding Allowance Certificate3.5% 2027none7 days or $5,000
NevadaNo wage income tax
New HampshireNo wage income tax
New JerseyForm NJ-W4, Employee's Withholding Allowance Certificate (rev. 1-21)methodPennsylvaniaFirst day
New MexicoFederal W-4 (used instead of a state form)5.9% 2026none15 days
New YorkForm IT-2104, Employee's Withholding Allowance Certificate (New York State, New York City, Yonkers); 2026 version11.7% 2026none14 daysNew York City personal income tax (residents only); Yonkers resident tax surcharge (16.75% of the New York State tax) and Yonkers nonresident earnings tax
North CarolinaForm NC-4, Employee's Withholding Allowance Certificate (or NC-4 EZ; NC-4 NRA for nonresident aliens)4.09% 2026noneFirst day
North DakotaFederal W-4 (used instead of a state form)1.5% 2026Minnesota, Montana20 days
OhioForm IT 4, Employee's Withholding Exemption Certificate (current revision 12/2020; it replaces the IT 4NR, IT 4 MIL and IT MIL-SP)2.75% 2026Indiana, Kentucky, Michigan, Pennsylvania, West VirginiaSchool district income tax; Municipal income tax
OklahomaForm OK-W-4, Employee's State Withholding Allowance Certificate (Revised 3-2021)methodnone$300
OregonForm OR-W-4, Oregon Withholding Statement and Exemption Certificate8% 2026none$2,910Metro Supportive Housing Services (SHS) personal income tax withholding: required since January 2022 for employers with a Metro location, on employees who work within Metro and earn $200,000 or more in the calendar year; income above $200,000 withheld at 1 percent. Employees may opt in or out on the Metro OPT form.; Multnomah County Preschool for All (PFA) personal income tax withholding: required since January 2022 for employers with a Multnomah County location, on employees who work in the county and earn $200,000 or more; income above $200,000 withheld at 1.5 percent and above $400,000 at 3 percent.; TriMet (rate 0.008237) and Lane Transit District (0.0080) transit payroll taxes for 2026: employer taxes on wages for services in the districts, not withheld from employees
Pennsylvania3.07% 2026Indiana, Maryland, New Jersey, Ohio, Virginia, West VirginiaFirst dayLocal Earned Income Tax (EIT) and Local Services Tax (LST) under Act 32; Philadelphia wage tax (resident and nonresident rates)
Rhode IslandForm RI W-4, Employee's Withholding Allowance Certificate (2026)5.99% 2026noneFirst day
South CarolinaSC W-4, South Carolina Employee's Withholding Allowance Certificate (2026, Rev. 12/5/25)methodnoneFirst day
South DakotaNo wage income tax
TennesseeNo wage income tax
TexasNo wage income tax
UtahFederal W-4 (used instead of a state form)methodnone20 days
VermontForm W-4VT, Employee's Withholding Allowance Certificatemethodnone30 days
VirginiaForm VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26); Form VA-4P for pension and annuity recipients5.75% 2026District of Columbia, Kentucky, Maryland, Pennsylvania, West Virginia
WashingtonNo wage income tax
West VirginiaForm WV/IT-104, West Virginia Employee's Withholding Exemption Certificate (Rev. 03/2023); page 2 is the WV/IT-104NR Certificate of NonresidencemethodKentucky, Maryland, Ohio, Pennsylvania, Virginia30 days
WisconsinForm WT-4, Employee's Wisconsin Withholding Exemption Certificate (also used for new hire reporting); Form WT-4A for agreed reduced withholdingmethodIllinois, Indiana, Kentucky, Michigan$2,000
WyomingNo wage income tax

Informational only, not tax advice. Withholding tables change each year; use the state's current publication.

Back to top