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FORM HW-4
(REV. 2022)
STATE OF HAWAII — DEPARTMENT OF TAXATION
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE
INSTRUCTIONS
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
MARITAL STATUS—If you are legally separated from your spouse under a allowance, commences claiming his or her own withholding
decree of divorce or separate maintenance, check the Single box. allowance on a separate certificate.
If you file as head of household on your tax return, you are treated as (c) If a dependent for whom you claimed a withholding allowance no
Single for withholding tax purposes. However, an additional withholding longer qualifies as a dependent.
allowance may be claimed for this filing status. You MUST file a new certificate on or before December 1 in case of the
NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more than death of your spouse or the death of a dependent, unless such event occurs
the correct number of withholding allowances. However, if by claiming the in December.
correct number of withholding allowances you still expect to owe more WITHHOLDING ALLOWANCE FOR AGE—You may claim an additional
income tax for the year than will be withheld, you may increase the amount withholding allowance for age if you are at least 65 years old and no one
withheld either by claiming fewer withholding allowances or by entering into can claim you as a dependent. If you are married and filing a joint return,
an agreement with your employer to withhold an additional dollar amount. you may also claim an additional withholding allowance if your spouse is at
Note: Hawaii law does NOT allow “exempt” status for withholding purposes. least 65 years old, no one else can claim your spouse as a dependent, and
your spouse is not already claiming such withholding allowance for himself/
NONWAGE INCOME—If you have a large amount of nonwage income, herself on a Form HW-4.
from sources such as interest or dividends, you should consider making
estimated tax payments using Form N-200V or you may find that you owe HEAD OF HOUSEHOLD—Generally, you may claim head of household
additional tax at the end of the year. filing status on your tax return only if you are unmarried and pay more than
50% of the costs of keeping up a home for yourself and your qualifying child
TWO-EARNER/TWO JOBS—If you have a working spouse or more than or any other person who is your dependent.
one job, figure the total number of allowances you are entitled to claim on
all jobs using worksheets from only one Form HW-4. This total should be PENALTIES—Penalties are imposed for willfully supplying false or
divided among all jobs. Your withholding will usually be most accurate when fraudulent information or for willfully failing to supply information.
all allowances are claimed on the HW-4 filed for the highest paying job and CERTIFIED DISABLED PERSON—See the section, “What Is Not Subject
zero allowances are claimed for the others. to Withholding” in Booklet A, Employer’s Tax Guide.
FILING THE CERTIFICATE—You must file this form with your employer or NONRESIDENT MILITARY SPOUSE—Under federal law, the State is
your employer must withhold tax from your wages as if you were single and prohibited from subjecting the income received by a service member’s
claimed no withholding allowances. nonresident spouse for services performed (i.e., wages) in Hawaii to
FILING A NEW CERTIFICATE—You SHOULD file a new certificate if you Hawaii’s income tax beginning tax year 2009 if certain conditions are met.
get married or are entitled to claim more withholding allowances. You MUST See Tax Information Release No. 2010-01 and Tax Announcement No.
file a new certificate within 10 days if ANY of the following occurs: 2019-01 for further details.
(a) If you are divorced or legally separated. FOR FURTHER INFORMATION—Contact your employer or the Department
of Taxation at 808-587-4242 (toll-free at 1-800-222-3229).
(b) If your spouse, for whom you have been claiming a withholding
---------------------- Cut here and give the certificate to your employer. Keep the top portion and a copy of page 2 for your records. ---------------------
FORM HW-4
(REV. 2022) STATE OF HAWAII — DEPARTMENT OF TAXATION
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE HW4_I 2022A 01 VID01
Section A (to be completed by the employee)
1 Type or print your full name 2 Your social security number
Home address (number and street or rural route) 3 Marital Status Single Married
Married, but withhold at higher Single rate
City or town, state, and Postal/ZIP code Certified Disabled Person (not subject to withholding)
Nonresident Military Spouse (not subject to withholding)
4 Total number of allowances you are claiming (from line I of the worksheet on page 2).
(Note: Hawaii law does NOT allow “EXEMPT” status for withholding purposes.) ......................................................... 4
5 Additional amount, if any, you want deducted each pay period ............................................................................................... 5 $
I declare, under the penalties set forth in section 231-36, HRS, that I have correctly indicated my marital status and that the number of withholding
allowances claimed on this certificate does not exceed the number to which I am entitled.
(Date) , (Signed)
Section B (to be completed by the employer)
1 Employer’s name 2 Hawaii tax identification number
WH - __ __ __ - __ __ __ - __ __ __ __ - __ __
Employer’s address City or town, state, and Postal/ZIP code
EMPLOYER: Keep this certificate with your records. If you believe that an employee has claimed excess allowances for the employee’s situation (generally
more than 10) or misstated the employee’s marital status, you must send a copy of the Form HW-4 for that employee to the Hawaii Department of Taxation,
P. O. Box 1425, Honolulu, Hawaii 96806-1425
FORM HW-4
ID NO 01
