Tab to navigate within form. Use mouse to check                                                                 Save          Print     Clear
applicable boxes, press spacebar or press Enter.

 Form WT-4A                      Worksheet For Employee Withholding Agreement                                                       2024
  1.  Filing Status:            A.  Single                      C.  Married, expect to file a separate Wisconsin tax return
 Check one box
                                B.  Married, expect to file a joint Wisconsin tax return          D.  Head of Household
  2.  Estimated 2024 Wisconsin income.  (Caution: Before entering an amount, see the instructions for line 2 on the  
 reverse side. Include your income and your spouse's income if you checked filing status "B".)                              2
  3.  Estimated standard deduction and exemptions.  (See instructions for line 3 and Standard Deduction Schedules on the 
 reverse side. Use the schedule that corresponds with filing status checked. Part-year and nonresidents must prorate.)      3

  4.  Estimated taxable income.  (Subtract line 3 from line 2.)                                                             4
  5.  Estimated gross tax.
 (See Tax Rate Schedules on the reverse side. Use the schedule that corresponds with filing status checked.)                5
  6.  Estimated credits.  (See line 6 instructions on the reverse side.)                                                    6
  7.  Estimated net tax liability for 2024.
 (Subtract line 6 from line 5. If the amount on line 6 exceeds the amount on line 5, enter zero.)                           7
  8.  Amount previously withheld and amount paid by Wisconsin Estimated Income Tax Voucher for 2024.
 (If you checked filing status “B”, include amounts for both yourself and your spouse.)                                     8
  9.  Amount which will be withheld from spouse's wages during the balance of 2024.
 (Complete this line only if you checked filing status “B”.)                                                                9
  10.  Remaining amount to be withheld from your wages.  (Add lines 8 and 9 and subtract the total from the amount shown 
 on line 7. Enter here and on line 1 of WT-4A agreement below.)                                                             10

                                                                         Wisconsin
 WT-4A                                          Employee Withholding Agreement                                                      2024
Employee's Last Name                       First Name and Initial            This agreement          April 30, 2025
                                                                             expires on:             (Calendar year filers)   (Fiscal year filers see instr.)
                                           Social Security Number            Employer's Name

Employee's Address (Number and Street)                                       Employer's Address (Number and Street)

City, State and Zip Code                                                     City, State and Zip Code

EMPLOYEE – File a copy of this    1.  Remaining amount to be withheld.  (From line 10 of employee withholding worksheet 
agreement and the above work-    above.)                                                                                    1
sheet with your employer and, 
within 10 days, send a copy to:   2.  Remaining number of payroll periods for 2024.  (Obtain this figure from 
                                                                                                                            2
 Wis. Dept. of Revenue           your employer.)
  PO Box 8906                     3.  Amount to be withheld each payroll period.  (Divide line 1 by the number of 
  Madison WI  53708-8906         payroll periods entered on line 2.)                                                        3
EMPLOYER – Retain this agree-   I declare that to the best of my knowledge and belief the information contained in this agreement is true, correct and complete.
ment in your files. The amount 
on line 3 should be withheld 
from the employee's wages each 
payroll period rather than the 
amount determined from the       (Signature of employee)                                                                    (Date)
Wis. Withholding Tax Guide.

                                                                INSTRUCTIONS
Who may use this form for 2024                                                    exemptions. If you are claiming the maximum number of exemptions allowed 
Form WT-4A may be filed by an employee who determines that the amount             and your withholding is still more than your estimated net tax liability for 
withheld from their wages will be more than the employee's estimated net          2024, you should file Form WT-4A.
tax liability for 2024. Form WT-4A is an agreement between the employee 
and employer that a lesser amount will be withheld from the employee's            Note:  If  you  incurred  no  Wisconsin  income  tax  liability  for  2023  and 
wages than is provided for in the Wisconsin income tax withholding tables.        anticipate no liability for 2024, you may claim complete exemption from 
                                                                                  Wisconsin income tax withholding on Form WT-4.
Before filing Form WT-4A, you should first determine if your withholding 
can be reduced a sufficient amount by claiming the maximum number of              More than one employer
exemptions allowed on Form WT-4, “Employee's Wisconsin Withholding                If you are employed by more than one employer, you may file an Employee 
Exemption Certificate” which you completed when you started employment            Withholding Agreement (Form WT-4A) with each employer, provided that 
with  your  employer.  If  you  are  not  claiming  the  maximum  number  of      the total amount withheld by all employers approximates your anticipated 
exemptions allowed, you may decrease your withholding by filing a new             income tax liability for 2024.
Form  WT-4  with  your  employer  and  claiming  an  increased  number  of 
                                                                                                                                  Go to Page 2
W-234 (R. 10-23)

How to file                                                                          Completing the worksheet for the Employee Withholding Agreement
Complete  both  the  WT-4A  worksheet  and  the  withholding  agreement.             Line 2. Refer to the Wisconsin income reported on line 7 of Form 1 or 
Provide one copy of the worksheet and the withholding agreement to your              line  30  of  Form  1NPR  of  your  Wisconsin  income  tax  return.  Your  2024 
employer. Mail another copy to the Department of Revenue within 10 days              Wisconsin estimated income should be computed in the same manner 
after the WT-4A is filed with your employer.                                         as you computed your 2023 Wisconsin income, taking into account any 
                                                                                     changes you expect to occur in 2024.
If you do not send a copy of Form WT-4A (including the worksheet) to the 
department within 10 days, the law provides for a $10 penalty to be imposed          Line 3. Your exemptions are $700 for yourself, $700 for your spouse if filing a 
against you.                                                                         joint return, and $700 for each dependent. Add $250 to the total if you are 65 
                                                                                     years of age or over and, add $250 if your spouse is 65 years of age or over. 
Expiration date of Form WT-4A                                                        (Exception: If you are claimed as a dependent on someone else's return, you 
Form WT-4A will expire on April 30, 2025 for 2024 calendar year filers.              do not qualify for an exemption.) Nonresidents and part-year residents  
Calen dar  year  filers  should  place  an  “X”  in  the  April  30,  2025  box  on  prorate the standard deduction as follows: (1) Figure your standard deduction 
Form WT-4A. For fiscal year filers, the agreement will expire on the last            using your federal adjusted gross income instead of your Wisconsin income, 
day of the fourth month following the close of their fiscal year. Fiscal year        and (2) prorate using the ratio of Wisconsin income to federal adjusted gross 
filers should enter the appropriate expiration date in the space provided on         income. Exemptions must also be prorated using the same ratio.
Form WT-4A and place an “X” in the box.
                                                                                     Line 6. Refer to a 2023 Wisconsin Form 1, or Form 1NPR.
How to amend your agreement
If you have already filed Form WT-4A and you have a substantial increase             Where to get forms and assistance
or decrease in your 2024 estimated tax liability, you should fill out a new          You may obtain additional forms and assistance in preparing Form WT-4A 
Form WT-4A. Write the word “AMENDED” at the top of the new form. File one            at the department's offices. A list of the department's office locations, open 
copy of the amended Form WT-4A with your employer and mail one copy to               hours, and contact information is provided on the department's website:
the Department of Revenue within 10 days after it is filed with your employer.       https://www.revenue.wi.gov/Pages/FAQS/ise-address.aspx  .

Revocation and penalties
If the department determines that the amount to be withheld per the                                        Applicable Laws and Rules
Employee Withholding Agreement, Form WT-4A, is insufficient, the depart-             This document provides statements or interpretations of the following 
ment may void the agreement by notification to the employer and employee.            laws and regulations enacted as of October 10, 2023: sec. 71.66, Wis. 
                                                                                     Stats., and sec. Tax 2.92, Wis. Adm. Code.
If an employee enters into an agreement with the intent to defeat or evade 
the  proper  withholding  of  tax,  the  employee  will  be  subject  to  a  penalty 
equal to the difference between the amount required to be withheld and the 
amount act ually withheld for the period that the agreement was in effect. Any 
employee who willfully supplies an employer with false or fraudulent informa-
tion regard ing an Employee Withholding Agreement with the intent to defeat 
or evade the proper withholding of tax may be imprisoned not more than 
6 months, or fined not more than $500 plus the cost of prosecution, or both.

             2024 Standard Deduction                                                 2024 Tax Rate Schedules for Full-Year Residents*
Schedule for Single Taxpayers                                                        Schedule A  –  Single, Head of Household, Estates and Trusts
If Wisconsin income is:       The 2024 Standard                                      If taxable income is:             The 2024
                  but         Deduction is:     of the                                                 but             Gross Tax is:  of the
over –            not over –                    amount over –                        over –            not over –                     amount over –
 $   0 830        $    19,069 $  13,230                                               $   0   30       $    14,320     $        3.50% ...... $            0
  19,069          129,320      13,230  less 12%  .......$ 19,070                       14,320              28,640         501.20 + 4.40% ........... 14,320
 129,320  or over                            0                                         28,640          315,310            1,131.28 + 5.30% ........... 28,640
Schedule for Head of Household                                                        315,310  or over                   16,324.79 + 7.65% ......... 315,310
If Wisconsin income is:       The 2024 Standard
                  but         Deduction is:     of the                               Schedule B  –  Married Filing Jointly
over –            not over –                    amount over –                        If taxable income is:             The 2024
                                                                                                       but             Gross Tax is:  of the
 $  50  30        $    19,069 $  17,090                                              over –            not over –                     amount over –
  19,069          55,779       17,090  less 22.515%  $ 19,070                        $         0       $    19,090     $        3.50% .......$            0
  55,779          129,320      13,230  less 12%  ..........19,070                      19,090              38,190         668.15 + 4.40% ............19,090
 129,320  or over                            0                                         38,190          420,420            1,508.55 + 5.30% ........... 38,190
Schedule for Married Filing Jointly                                                   420,420  or over                   21,766.74 + 7.65% ......... 420,420
If Wisconsin income is:       The 2024 Standard
                  but         Deduction is:     of the                               Schedule C  –  Married Filing Separately
over –            not over –                    amount over –                        If taxable income is:             The 2024
 $  50  30        $    27,519 $  24,490                                                                but             Gross Tax is:  of the
                                                                                     over –            not over –                     amount over –
  27,519          151,344      24,490  less 19.778%  $ 27,520
 151,344  or over                            0                                        $ 50   80        $    9,550      $        3.50%........$            0
                                                                                          9,550            19,090         334.25 + 4.40%...............9,550
Schedule for Married Filing Separately                                                 19,090          210,210              754.01 + 5.30%.............19,090
If Wisconsin income is:       The 2024 Standard
                  but         Deduction is:     of the                                210,210  or over                   10,883.37 + 7.65%...........210,210
over –            not over –                    amount over –
                                                                                     * Nonresidents  and  part-year  residents  must  prorate  the  tax  brackets
 $50 830          $   13,059  $    11,630                                            (amounts  appearing  in  the  first  two  columns  of  the  2024  Tax  Rate
  13,059          71,863       11,630  less 19.778%  $ 13,060                        Schedules) based on the ratio of their Wisconsin income to their federal
  71,863  or over                            0                                       adjusted  gross  income.  For  example,  for  a  single  individual  the  tax
                                                                                     brackets are $14,320, $14,320, and $286,670. Assuming the individual
                                                                                     has a ratio of 20%, the first $2,864 ($14,320 x .20) is taxed at 3.50%,
                                                                                     the next $2,864 ($14,320 x .20) is taxed at 4.40%, and the next $57,334
                                                                                     ($286,670  x  .20)  is  taxed  at  5.30%.  Taxable  income  over  $63,062
                                                                                     ($315,310 x .20) is taxed at 7.65%.
                                                                                                                               Return to Page 1