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State Income Tax Exemption: Exempt or Not Exempt? That Is the Question

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Most of us would agree with the following statement: Employee wages are taxed federally and at the state level. But this isn’t always the case. Some employees can state income tax exemption.

We all know that taxes can be complicated. This guide will cover everything you need to know about claiming tax exemptions on state income tax withholding (plus, there’s an easy-to-read chart!). 

Understanding tax-exempt status

Some employees can claim tax exemption from federal and state income taxes. If an employee claims tax-exempt status from federal income tax, don’t withhold any federal income taxes from their wages. Likewise, don’t withhold state income taxes from an employee’s wages if they claim tax-exempt from state income taxes. 

There are several reasons an employee may qualify for tax-exempt status. Some of these tax exemptions include situations when the employee:

An employee who qualifies for both federal and state income tax exemption must fill out the federal W-4 form and the appropriate state income tax exemption form. 

Employees must provide their name, Social Security number, address, and why they qualify for state tax exemption on the appropriate forms.

Remember that claiming tax-exempt is not the same as claiming tax exemptions or allowances. Some states let employees claim exemptions or allowances to lower their state income tax withholding. Claiming tax-exempt from state income tax withholding means that the employee won’t pay income tax in a specific state as long as they qualify for the exemption.

Federal tax exemption

Before we go over state income tax exemptions by state, let’s cover federal tax exemption. Employees eligible for federal income tax exemption can do so on the federal Form W-4. 

An employee may qualify for federal tax exemption if they:

Federal tax exemption is only valid during the calendar year it’s given to the employee. To continue exempt status for the next year, an employee must give you a new Form W-4 by February 15. If February 15 falls on a Saturday, Sunday, or legal holiday, employees must provide the new Form W-4 on the next business day. 

State income tax exemption by state

To offer tax-exempt status to employees, a state must first have state income tax withholding. Most states do. But, nine states have no state income tax. Keep in mind that employees in states without state income tax withholding can still apply for tax-exempt status at the federal level. For those states with state income tax, employees have state-specific processes they must complete to claim tax-exempt status. 

Careful! The different requirements and steps for filing a claim can get complicated quickly. 

Use our state-by-state guide to learn: 

Remember that, depending on your state and the reason for tax exemption, you may need to collect additional documents (e.g., spousal ID cards and Leave and Earnings Statements) from employees.

After an employee completes the state income tax exemption form, they must submit it to you with the proper documentation and related materials. Retain a copy of this document for your employee’s personnel records. 

To maintain their tax-exempt status, employees must submit new forms each year. 

Alabama

One type of employee in Alabama may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Alabama employees can claim tax-exempt status if they are nonresident military spouses.

What forms do you need to collect from employees?

Employees who want to claim exempt from Alabama income tax must use the following form:

Alaska

Alaska does not have a state income tax. 

Arizona

Three types of employees in Arizona may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Arizona income tax withheld from their wages:

  1. Native Americans
  2. Nonresident military spouses
  3. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from Arizona income tax must use the following form:

Arkansas 

Three types of employees in Arkansas may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Arkansas income tax withheld from their wages:

  1. Employees with a qualifying gross income for their filing status
  2. Military servicemembers
  3. Nonresident military spouses

What forms do you need to collect from employees?

Employees that want to claim exempt from Arkansas income tax must use one of the following forms:

California

Three two types of employees in California may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no California income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from California income tax must use the following form:

Colorado

One type of employee in Colorado may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Colorado employees can claim tax-exempt status if they are nonresident military spouses. 

What forms do you need to collect from employees?

Employees who want to claim exempt from Colorado income tax must use the following form:

Connecticut

One type of employee in Connecticut may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Connecticut employees can claim tax-exempt status if they are nonresident military spouses.

What forms do you need to collect from employees?

Employees who want to claim exempt from Connecticut income tax must use the following form:

Delaware

One type of employee in Delaware may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Delaware employees can claim tax-exempt status if they are the spouse of a U.S. servicemember. 

What forms do you need to collect from employees?

Employees that want to claim exempt from Delaware income tax must use the following form:

Florida

Florida does not have a state income tax. 

Georgia

Two types of employees in Georgia may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Georgia income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Georgia income tax must use the following form:

Hawaii

One type of employee in Hawaii may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Hawaii employees can claim tax-exempt status if they are nonresident employees.

What forms do you need to collect from employees?

Employees who want to claim exempt from Hawaii income tax must use the following form:

Keep in mind there is an exception to this rule. You cannot withhold income tax on nonresident employees’ wages if they work on a construction project in Hawaii for a contractor. 

Idaho

Three types of employees in Idaho may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Idaho income tax withheld from their wages:

  1. Employees with a qualifying gross income for their filing status
  2. Nonresident aliens
  3. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Idaho income tax must use the following forms:

Illinois 

Three types of employees in Illinois may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Illinois income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident employees
  3. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Illinois income tax must use one of the following forms:

Indiana

One type of employee in Indiana may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Indiana employees can claim tax-exempt status if they are nonresident employees.

What forms do you need to collect from employees?

Employees who want to claim exempt from Indiana income tax must use the following form:

Iowa

Two types of employees in Iowa may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Iowa income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Iowa income tax must use the following form:

Kansas

Two types of employees in Kansas may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Kansas income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees that want to claim exempt from Kansas income tax must use the following form:

Kentucky

Four types of employees in Kentucky may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Kentucky income tax withheld from their wages:

  1. Employees with a qualifying gross income for their filing status
  2. Nonresident military spouses
  3. Nonresidents who live in a state with a reciprocal agreement
  4. U.S. military servicemembers

What forms do you need to collect from employees?

Employees who want to claim exempt from Kentucky income tax must use the following form:

Louisiana

Two types of employees in Louisiana may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Louisiana income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Louisiana income tax must use the following form:

Maine

Two types of employees in Maine may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Maine income tax withheld from their wages:

  1. Employees with a qualifying gross income for their filing status
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Maine income tax must use the following form:

Maryland

Three types of employees in Maryland may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Maryland income tax withheld from their wages:

  1. Employees who had no Maryland income tax liability last year and expect to have non in the current year
  2. Nonresident military spouses
  3. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from Maryland income tax must use one of the following forms:

Massachusetts

One type of employee in Massachusetts may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Massachusetts employees can claim tax-exempt status if they are nonresident military spouses.

What forms do you need to collect from employees?

Employees that want to claim exempt from Massachusetts income tax must use the following form:

Michigan

Five types of employees in Michigan may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Michigan income tax withheld from their wages:

  1. Employees with a permanent home in a Renaissance Zone
  2. Employees with no tax liability last year and none expected in the current year
  3. Native Americans
  4. Nonresident military spouses
  5. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees that want to claim exempt from Michigan income tax must use the following form:

Minnesota

Five types of employees in Minnesota may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Minnesota income tax withheld from their wages:

  1. Employees receiving a military pension or other military retirement pay
  2. Employees with no income tax liability last year and none expected in the current year
  3. Member of the Minnesota National Guard or active duty U.S. military member
  4. Native Americans
  5. Nonresident military spouses

What forms do you need to collect from employees?

Employees that want to claim exempt from Minnesota income tax must use the following form:

Mississippi

One type of employee in Mississippi may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Mississippi employees can claim tax-exempt status if they are nonresident military spouses.

What forms do you need to collect from employees?

Employees who want to claim exempt from Mississippi income tax as a nonresident military spouse must submit the following forms:

Missouri

Three types of employees in Missouri may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Missouri income tax withheld from their wages:

  1. Active duty military members
  2. Employees with no tax liability last year and none expected in the current year
  3. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Missouri income tax must use the following form:

Montana

Four types of employees in Montana may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Montana income tax withheld from their wages:

  1. Members of the Reserve or National Guard
  2. Native Americans
  3. Nonresident military spouses
  4. Residents of North Dakota

What forms do you need to collect from employees?

Employees who want to claim exempt from Montana income tax must use one of the following forms:

Nebraska

One type of employee in Nebraska may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Nebraska employees can claim tax-exempt status if they had no tax liability last year and expect none for the current year. 

What forms do you need to collect from employees?

Employees who want to claim exempt from Nebraska income tax must use the following form:

New Hampshire

New Hampshire does not have a state income tax. 

New Jersey

One type of employee in New Jersey may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

New Jersey employees can claim tax-exempt status if they had no tax liability last year and expect none for the current year.

What forms do you need to collect from employees?

Employees who want to claim exempt from New Jersey income tax must use the following form:

New Mexico

Three types of employees in New Mexico may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no New Mexico income tax withheld from their wages:

  1. Native Americans
  2. Nonresident military spouses
  3. Qualifying military servicemembers (e.g., nonresident military servicemember or public health service)

What forms do you need to collect from employees?

Employees who want to claim exempt from New Mexico income tax must use the following forms:

New York

Two types of employees in New York may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no New York income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year (including students under the age of 25)
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from New York income tax must use the following form:

North Carolina

Two types of employees in North Carolina may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no North Carolina income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year 
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from North Carolina income tax must use the following form:

North Dakota

Three types of employees in North Dakota may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no North Dakota income tax withheld from their wages:

  1. Native Americans
  2. Nonresident employees that live in Minnesota or Montana
  3. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from North Dakota income tax must use one of the following forms:

Office of State Tax Commissioner 
600 E Boulevard Ave. Dept. 127
Bismarck, ND
58505-0599

Ohio

Four types of employees in Ohio may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Ohio income tax withheld from their wages:

  1. Nonresident military servicemembers
  2. Nonresident military spouse
  3. Nonresidents who live in a state with a reciprocal agreement
  4. Ohio military servicemembers stationed outside Ohio

What forms do you need to collect from employees?

Employees who want to claim exempt from Ohio income tax must use the following form:

Oklahoma

Two types of employees in Oklahoma may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Oklahoma income tax withheld from their wages:

  1. Employees with no tax liability for the previous and current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Oklahoma income tax must use the following forms:

Oregon

Twelve (yes, 12!) types of employees in Oregon may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Oregon income tax withheld from their wages:

  1. Air carrier employees
  2. American Indians (e.g., an enrolled tribal member living and working in Indian Country in Oregon)
  3. Amtrak Act workers
  4. Casual laborers
  5. Domestic service workers
  6. Employees with no tax liability last year and none expected in the current year
  7. Hydroelectric dam workers at Bonneville, John Day, McNary, or the Dalles dams
  8. Ministers
  9. Nonresident employees
  10. Nonresident military members and their spouses
  11. Real estate salespersons
  12. Waterway workers

What forms do you need to collect from employees?

Employees who want to claim exempt from Oregon income tax must use the following form:

Pennsylvania

Three types of employees in Pennsylvania may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Pennsylvania income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses
  3. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from Pennsylvania income tax must use the following form:

Rhode Island

Two types of employees in Rhode Island may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Rhode Island income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Rhode Island income tax must use the following form:

South Carolina

Two types of employees in Rhode Island may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Rhode Island income tax withheld from their wages:

  1. Employees with no tax liability last year and none expected in the current year
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Rhode Island income tax must use the following form:

South Dakota

South Dakota does not have a state income tax withholding. 

Tennessee

Tennessee does not have a state income tax withholding. 

Texas

Texas does not have a state income tax withholding. 

Utah

Two types of employees in Utah may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Utah income tax withheld from their wages:

  1. Interstate transportation employees
  2. Nonresident military spouses

What forms do you need to collect from employees?

Employees who want to claim exempt from Utah income tax must use the following form:

Careful! Make sure that you do not report wages from interstate transportation employees as Utah wages in box 16 of Form W-2. But, even though wages for nonresident military spouses are tax exempt, you must report them on Form W-2 box 4c.

Vermont

One type of employee in Vermont may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Vermont employers can claim tax-exempt status if they had no tax liability last year and expect to have none for the current year.

What forms do you need to collect from employees?

Employees who want to claim exempt from Vermont income tax must use the following form:

Virginia

Four types of employees in Virginia may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Virginia income tax withheld from their wages:

  1. Commuting employees
  2. Employees with no tax liability last year and none expected in the current year
  3. Nonresident military spouses
  4. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from Vermont income tax must use the following forms:

Washington

Washington does not have a state income tax.

Washington D.C. 

One type of employee in Washington D.C. may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

Nonresident employees working in Washington D.C. can claim tax-exempt status.

What forms do you need to collect from employees?

Employees who want to claim exempt from Washington D.C. income tax must use the following form:

West Virginia

Two types of employees in West Virginia may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no West Virginia income tax withheld from their wages:

  1. Nonresident military spouses
  2. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from West Virginia income tax must use the following form:

Wisconsin

One type of employee in Wisconsin may qualify for tax-exempt status in the state. 

Who can claim state tax exemption?

The following groups can choose to have no Wisconsin income tax withheld from their wages:

  1. Nonresident military spouses
  2. Nonresidents who live in a state with a reciprocal agreement

What forms do you need to collect from employees?

Employees who want to claim exempt from Wisconsin income tax must use the following form:

Wyoming

Wyoming does not have a state income tax.

Chart

StateWhich Employees Can Claim Tax Exemption?Forms to Collect from Employees Claiming Tax Exemption
AlabamaEmployees with no income tax liability in the previous year and expect to have none in the current yearForm A4, Employee’s Withholding Exemption Certificate
AlabamaNonresident military spouses Form A4-MS Nonresident Military Spouse Withholding Tax Exemption Certificate
AlaskaN/A (no state income tax)N/A (no state income tax)
ArizonaNative Americans

Nonresidents who live in a state with a reciprocal agreement

Nonresident military spouses
Form WEC, Employee Withholding Exemption Certificate
ArkansasEmployees with a qualifying gross income for their filing status

Military servicemembers

Nonresident military spouses
Form AR4ECSP, Employee’s Special Withholding Exemption Certificate
CaliforniaEmployees with no income tax liability in the previous year and expect to have none in the current year

Nonresident military spouses
Form DE-4, Employee’s Withholding Allowance Certificate
ColoradoNonresident military spousesForm DR1059, Affidavit of Exemption for the Nonresident Spouse of a U.S. Servicemember
ConnecticutNonresident military spousesForm CT-W4, Employee’s Withholding Certificate
DelawareNonresident military spousesForm W-4DE, Annual Withholding Tax Exemption Certification for Military Spouse
FloridaN/A (no state income tax)N/A (no state income tax)
GeorgiaEmployees with no income tax liability in the previous year and expect to have none in the current year

Nonresident military spouses
Form G-4, State of Georgia Employee’s Withholding Allowance Certificate
HawaiiNonresident employeesForm HW-6, Employee’s Statement to Employer Concerning Nonresidence in the State of Hawaii 
IdahoEmployees with a qualifying gross income for their filing statusForm ID W-4, Employee’s Withholding Allowance Certificate
IdahoNonresident aliensForm 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

(Nonresident aliens must also file Form ID W-4)
IdahoNonresident military spousesForm ID-MS1, Employee’s Idaho Military Spouse Withholding Exemption Certificate

(Nonresident military spouses must also file Form ID W-4)
IllinoisEmployees with no tax liability last year and none expected in the current yearForm IL-W-4, Employee’s and other Payee’s Illinois Withholding Allowance Certificate.
IllinoisNonresident employees

Nonresident military spouses
Form W-5-NR, Employee’s Statement of Nonresidence in Illinois
IndianaNonresident military spousesForm WH-4MIL, Annual Nonresident Military Spouse
IowaEmployees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form IA-W-4, Employee Withholding Allowance Certificate
KansasEmployees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form K-4, Kansas Employee’s Withholding Allowance Certificate
KentuckyEmployees with a qualifying gross income for their filing status

Nonresidents who live in a state with a reciprocal agreement

Nonresident military spouses

U.S. military servicemembers
Form K-4, Kentucky’s Withholding Certificate
LouisianaEmployees with no tax liability last year and none expected in the current year

Nonresident military spouse
Form R-1307, State of Louisiana Exemption from Withholding Louisiana Income Tax
MaineEmployees with a qualifying gross income for their filing status

Nonresident military spouses
Form W-4ME, Employee’s Withholding Allowance Certificate
MarylandEmployees with no tax liability last year and none expected in the current year

Nonresidents who live in a state with a reciprocal agreement
Form MW507, Employee’s Maryland Withholding Exemption Certificate
MarylandNonresident military spousesForm MW507M, Exemption from Maryland Withholding Tax for Qualified Civilian Spouse of a U.S. Armed Forces Servicemember

(Nonresident military spouses must also file Form MW507)
MassachusettsNonresident military spousesForm M-4-MS, Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
MichiganEmployees with a permanent home in a Renaissance Zone

Employees with no tax liability last year and none expected in the current year

Native Americans

Nonresident military spouses

Nonresidents who live in a state with a reciprocal agreement
Form MI-W4, Employee’s Michigan Withholding Exemption Certificate
MinnesotaEmployees receiving a military pension or other military retirement pay 

Employees with no income tax liability last year and none expected in the current year

Members of the Minnesota National Guard or active duty U.S. military member

Native Americans

Nonresident military spouses
Form W-4MN, Minnesota Withholding Allowance/Exemption Certificate. 
MississippiNonresident military spousesForm 89-350, Mississippi Employee’s Withholding Exemption Certificate

Form DD-2058, State of Legal Residence Certificate

Form 80-205, Non-Resident Individual Income Tax Return
MissouriActive duty military members

Employees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form MO W-4, Employee’s Withholding Certificate
MontanaMembers of the Reserve or National Guard

Native Americans

Nonresident military spouses

Residents of North Dakota
Form MW-4, Montana Employee’s Withholding Allowance and Exemption Certificate
NebraskaEmployees with no income tax liability last year and none expected in the current yearForm W-4N, Nebraska Withholding Allowance Certificate
New HampshireN/A (no state income tax)N/A (no state income tax)
New JerseyEmployees with no income tax liability last year and none expected in the current yearForm NJ-W4, Employee’s Withholding Allowance Certificate
New MexicoQualifying military servicemembers

American Indians
PIT-1, Personal Income Tax Return. 

PIT-ADJ, New Mexico Schedule of Additions, Deductions, and Exemptions

PIT-B, Schedule of New Mexico Allocation and Apportionment of Income
New MexicoNonresident military spousesRPD-41348, Military Spouse Withholding Tax Exemption Statement

(Nonresident military spouses must also submit PIT-1, PIT-ADJ, and PIT-B)
New YorkEmployees with no tax liability and none expected in the current year (including students under the age of 25)

Nonresident military spouses
Form IT-2104-E, Certificate of Exemption From Withholding
North CarolinaEmployees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form NC-4EZ, Employee’s Withholding Allowance Certificate
North DakotaNative AmericansForm ND-1, Individual Income Tax Return
North DakotaNonresident employees that live in Minnesota or MontanaForm NDW-R, Reciprocity Exemption From Withholding For Qualifying Minnesota and Montana Residents Working in North Dakota
North DakotaNonresident military spousesForm NDW-M, Exemption From Withholding for a Qualifying Spouse of a U.S. Armed Forces Servicemember
OhioNonresident military servicemembers

Nonresident military spouse

Nonresidents who live in a state with a reciprocal agreement

Ohio military servicemembers stationed outside Ohio
Form IT 4, Employee’s Withholding Exemption Certificate
OklahomaEmployees with no tax liability for the previous or current yearForm OK-W-4, Employee’s State Withholding Allowance Certificate
OklahomaNonresident military spousesForm OW-9-MSE, Annual Withholding Tax Exemption Certification for Military Spouses
OregonAir carrier employees

American Indians (e.g., an enrolled tribal member living and working in Indian Country in Oregon)Amtrak Act workers

Casual laborers

Domestic service workers

Employees with no tax liability last year and none expected in the current year

Hydroelectric dam workers at Bonneville, John Day, McNary, or the Dalles dams

Ministers

Nonresident employees

Nonresident military members and their spouses

Real estate salespersons

Waterway workers
Form OR-W-4, Oregon Employee’s Withholding Statement and Exemption Certificate 
PennsylvaniaEmployees with no tax liability last year and none expected in the current

Nonresident military spouses

Nonresidents who live in a state with a reciprocal agreement
Form REV-419, Employee’s Nonwithholding Application Certificate.
Rhode IslandEmployees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form RI W-4, Employee’s Withholding Allowance Certificate
South CarolinaEmployees with no tax liability last year and none expected in the current year

Nonresident military spouses
Form SC W-4, South Carolina Employee’s Withholding Allowance Certificate
South DakotaN/A (no state income tax)N/A (no state income tax)
TennesseeN/A (no state income tax)N/A (no state income tax)
TexasN/A (no state income tax)N/A (no state income tax)
UtahInterstate transportation

Nonresident military spouses
Federal Form W-4
VermontEmployees with no tax liability last year and none expected in the current yearForm W-4VT, Employee’s withholding allowance Certificate
VirginiaEmployees with no tax liability last year and none expected in the current yearForm VA-4, Personal Exemption Worksheet 
VirginiaNonresidents who live in a state with a reciprocal agreement

Commuting employees
Form 763S, Virginia Special Nonresident Claim For Individual Income Tax Withheld

(Commuting employees and nonresident military spouses must also file Form VA-4)
VirginiaNonresident military spousesForm DD-2058, State of Legal Residence Certificate

(Nonresident military spouses must also file Form VA-4 and Form 763S)
WashingtonN/A (no state income tax)N/A (no state income tax)
Washington D.C. Nonresident employeesForm D-4A, Certificate of Nonresidents in the District of Columbia
West VirginiaNonresident military spouse

Nonresidents who live in a state with a reciprocal agreement
Form WV IT-104, Employee’s Withholding Exemption Certificate
WisconsinNonresident military spouses

Nonresidents who live in a state with a reciprocal agreement
Form WT-4, Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting.
WyomingN/A (no state income tax)N/A (no state income tax)

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