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WT-4
Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting
Employee’s Section (Print clearly)
Employee’s legal name (first name, middle initial, last name) Social security number
Single
Employee’s address (number and street) Date of birth Married
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” .....................
I CERTIFY that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled. If claiming complete exemption from
withholding, I certify that I incurred no liability for Wisconsin income tax for last year and that I anticipate that I will incur no liability for Wisconsin income tax for this year.
Signature Date Signed ,
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 their employers. increase your withholding by claiming a smaller number of exemptions on
Form WT‑4 will be used by your employer to determine the amount of lines 1(a)‑(c) or you may enter into an agreement with your employer to have
Wisconsin income tax to be withheld from your paychecks. If you have additional amounts withheld (see instruction for line 2).
more than one employer, you should claim a smaller number or no ex‑ (c) Dependents – Those persons who qualify as your dependents for federal
emptions 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
time if the number of your exemptions INCREASES. still expect to have a balance due on your tax return for the year, you may
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
If you are using Form WT‑4 to claim the maximum number of exemptions for income tax withheld. If you are exempt, your employer will not withhold
to which you are entitled and your withholding exceeds your expected Wisconsin income tax from your wages.
income tax liability, you may use Form WT‑4A to minimize the over You must revoke this exemption (1) within 10 days from the time you expect
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‑
(a)‑(c) Number of exemptions – Do not claim more than the correct number tions you are entitled to claim. This certificate for exemption from withholding
of exemptions. If you expect to owe more income tax for the year than will will expire on April 30 of next year unless a new Form WT‑4 is completed and
provided to your employer before that date.
Employer’s Section
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 com‑ forward a copy of this report to the Department of Workforce Development.
plete exemption from withholding and earns more than $200.00 a week or is Visit https://dwd.wi.gov/uinh/ to report new hires.
believed to have claimed more exemptions than they are entitled to, mail a • If you do not report new hires electronically, mail the original form to the Depart‑
copy of this certificate to: Wisconsin Department of Revenue, Audit Bureau, ment of Workforce Development, New Hire Reporting, PO Box 14431, Madison
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. 8‑23) Wisconsin Department of Revenue
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