Form WT-4A 2018 Worksheet for Employee Witholding Agreement (W-234) - Wisconsin

Form WT-4A is a Wisconsin Department of Public Instruction form also known as the "Worksheet For Employee Witholding Agreement (w-234)". The latest edition of the form was released in December 1, 2017 and is available for digital filing.

Download an up-to-date Form WT-4A in PDF-format down below or look it up on the Wisconsin Department of Public Instruction Forms website.

ADVERTISEMENT
2018
Form WT-4A
Worksheet For Employee Witholding Agreement
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 2018 Wisconsin income.
(Caution: Before entering an amount, see the instructions for line 2 on the
2
reverse side. Include your income and your spouse's income if you checked filing status "B".)
3. Estimated standard deduction and exemptions.
(See instructions for line 3 and Standard Deduction Schedules on the
3
reverse side. Use the schedule that corresponds with filing status checked. Part-year and nonresidents must prorate.)
4. Estimated taxable income.
(Subtract line 3 from line 2.)
4
5. Estimated gross tax.
5
(See Tax Rate Schedules on the reverse side. Use the schedule that corresponds with filing status checked.)
6. Estimated credits.
6
(See line 6 instructions on the reverse side.)
7. Estimated net tax liability for 2018.
7
(Subtract line 6 from line 5. If the amount on line 6 exceeds the amount on line 5, enter zero.)
8. Amount previously withheld and amount paid by Wisconsin Estimated Income Tax Voucher for 2018.
8
(If you checked filing status “B”, include amounts for both yourself and your spouse.)
9. Amount which will be withheld from spouse's wages during the balance of 2018.
9
(Complete this line only if you checked filing status “B”.)
10. Remaining amount to be withheld from your wages.
(Add lines 8 and 9 and subtract the total from the amount shown
10
on line 7. Enter here and on line 1 of WT-4A agreement below.)
Wisconsin
2018
WT-4A
Employee Witholding Agreement
Employee's Last Name
First Name and Initial
This agreement
April 30, 2019
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
1
agreement and the above work-
above.)
sheet with your employer and,
within 10 days, send a copy to:
2. Remaining number of payroll periods for 2018.
(Obtain this figure from
2
your employer.)
Wis. Dept. of Revenue
PO Box 8906
3. Amount to be withheld each payroll period.
(Divide line 1 by the number of
3
Madison WI 53708-8906
payroll periods entered on line 2.)
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 2018
Form WT-4 (or federal Form W-4) with your employer and claiming an
increased number of exemptions. If you are claiming the maximum number
Form WT-4A may be filed by an employee who determines that the amount
of exemptions allowed and your withholding is still more than your estimated
withheld from his or her wages will be more than the employee's estimated
net tax liability for 2018, you should file Form WT-4A.
net tax liability for 2018. 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 2017 and
wages than is provided for in the Wisconsin income tax withholding tables.
anticipate no liability for 2018, 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
Exemption Certificate” (or on federal Form W-4, “Employee's Withholding
If you are employed by more than one employer, you may file an Employee
Allowance 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 2018.
W-234 (R. 12-17)
2018
Form WT-4A
Worksheet For Employee Witholding Agreement
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 2018 Wisconsin income.
(Caution: Before entering an amount, see the instructions for line 2 on the
2
reverse side. Include your income and your spouse's income if you checked filing status "B".)
3. Estimated standard deduction and exemptions.
(See instructions for line 3 and Standard Deduction Schedules on the
3
reverse side. Use the schedule that corresponds with filing status checked. Part-year and nonresidents must prorate.)
4. Estimated taxable income.
(Subtract line 3 from line 2.)
4
5. Estimated gross tax.
5
(See Tax Rate Schedules on the reverse side. Use the schedule that corresponds with filing status checked.)
6. Estimated credits.
6
(See line 6 instructions on the reverse side.)
7. Estimated net tax liability for 2018.
7
(Subtract line 6 from line 5. If the amount on line 6 exceeds the amount on line 5, enter zero.)
8. Amount previously withheld and amount paid by Wisconsin Estimated Income Tax Voucher for 2018.
8
(If you checked filing status “B”, include amounts for both yourself and your spouse.)
9. Amount which will be withheld from spouse's wages during the balance of 2018.
9
(Complete this line only if you checked filing status “B”.)
10. Remaining amount to be withheld from your wages.
(Add lines 8 and 9 and subtract the total from the amount shown
10
on line 7. Enter here and on line 1 of WT-4A agreement below.)
Wisconsin
2018
WT-4A
Employee Witholding Agreement
Employee's Last Name
First Name and Initial
This agreement
April 30, 2019
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
1
agreement and the above work-
above.)
sheet with your employer and,
within 10 days, send a copy to:
2. Remaining number of payroll periods for 2018.
(Obtain this figure from
2
your employer.)
Wis. Dept. of Revenue
PO Box 8906
3. Amount to be withheld each payroll period.
(Divide line 1 by the number of
3
Madison WI 53708-8906
payroll periods entered on line 2.)
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 2018
Form WT-4 (or federal Form W-4) with your employer and claiming an
increased number of exemptions. If you are claiming the maximum number
Form WT-4A may be filed by an employee who determines that the amount
of exemptions allowed and your withholding is still more than your estimated
withheld from his or her wages will be more than the employee's estimated
net tax liability for 2018, you should file Form WT-4A.
net tax liability for 2018. 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 2017 and
wages than is provided for in the Wisconsin income tax withholding tables.
anticipate no liability for 2018, 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
Exemption Certificate” (or on federal Form W-4, “Employee's Withholding
If you are employed by more than one employer, you may file an Employee
Allowance 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 2018.
W-234 (R. 12-17)
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 13 of Form 1, line 12
Provide one copy of the worksheet and the withholding agreement to your
of Form 1A, line 1 of Form WI-Z or line 32 of Form 1NPR of your Wisconsin
employer. Mail another copy to the Department of Revenue within 10 days
income tax return. Your 2018 Wisconsin estimated income should be
after the WT-4A is filed with your employer.
computed in the same manner as you computed your 2017 Wisconsin
income, taking into account any changes you expect to occur in 2018.
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
against you.
filing a 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
Expiration date of Form WT-4A
of age or over. (Exception: If you are claimed as a dependent on someone
else's return, you do not qualify for an exemption.) Nonresidents and
Form WT-4A will expire on April 30, 2019 for 2018 calendar year filers.
part-year residents prorate the standard deduction as follows: (1) Figure
Calen dar year filers should place an “X” in the April 30, 2019 box on
your standard deduction using your federal adjusted gross income instead
Form WT-4A. For fiscal year filers, the agreement will expire on the last
of your Wisconsin income, and (2) prorate using the ratio of Wisconsin
day of the fourth month following the close of their fiscal year. Fiscal year
income to federal adjusted gross income. Exemptions must also be prorated
filers should enter the appropriate expiration date in the space provided on
using the same ratio.
Form WT-4A and place an “X” in the box.
Line 6. Refer to a 2017 Wisconsin Form 1, Form 1A, Form WI-Z, or
How to amend your agreement
Form 1NPR.
If you have already filed Form WT-4A and you have a substantial increase
or decrease in your 2018 estimated tax liability, you should fill out a new
Where to get forms and assistance
Form WT-4A. Write the word “AMENDED” at the top of the new form. File one
You may obtain additional forms and assistance in preparing Form WT-4A
copy of the amended Form WT-4A with your employer and mail one copy to
at the following Department of Revenue offices:
the Department of Revenue within 10 days after it is filed with your employer.
Appleton
– 265 W Northland Avenue
Revocation and penalties
• (920) 832-2727
If the department determines that the amount to be withheld per the
Eau Claire – State Office Bldg, 718 W Clairemont Ave
Employee Withholding Agreement, Form WT-4A, is insufficient, the depart-
• (715) 836-2811
ment may void the agreement by notification to the employer and employee.
Madison
– 2135 Rimrock Road
If an employee enters into an agreement with the intent to defeat or evade
• (608) 266-2486
the proper withholding of tax, the employee will be subject to a penalty
Milwaukee – State Office Bldg, 819 N 6th St, Rm 408
equal to the difference between the amount required to be withheld and the
• (414) 227-4000
amount act ually withheld for the period that the agreement was in effect. Any
Other offices open on a limited schedule are Green Bay and Wausau.
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.
2018 Standard Deduction
2018 Tax Rate Schedules for Full-Year Residents*
Schedule A
Schedule for Single Taxpayers
– Single, Head of Household, Estates and Trusts
If Wisconsin income is:
The 2018 Standard
If taxable income is:
The 2018
Deduction is:
Gross Tax is:
but
of the
but
of the
over –
not over –
amount over –
over –
not over –
amount over –
$
0
830
$
15,249
$ 10,580
$
0
30
$
11,450
$
4.00% ...... $
0
15,249
103,417
10,580 less 12% .......$ 15,250
11,450
22,900
458.00 + 5.84% ............11,450
103,417 or over
0
22,900
252,150
1,126.68 + 6.27% ........... 22,900
252,150 or over
15,500.66 + 7.65% ......... 252,150
Schedule for Head of Household
If Wisconsin income is:
The 2018 Standard
Schedule B
– Married Filing Jointly
Deduction is:
but
of the
If taxable income is:
The 2018
over –
not over –
amount over –
Gross Tax is:
but
of the
$
50
30
$
15,249
$ 13,660
over –
not over –
amount over –
15,249
44,541
13,660 less 22.515% $ 15,250
$50
830
$
15,270
$
4.00%........$
0
44,541
103,417
10,580 less 12% ..........15,250
15,270
30,540
610.80 + 5.84%.............15,270
103,417 or over
0
30,540
336,200
1,502.57 + 6.27%.............30,540
Schedule for Married Filing Jointly
336,200 or over
20,667.45 + 7.65%...........336,200
If Wisconsin income is:
The 2018 Standard
Schedule C
– Married Filing Separately
Deduction is:
but
of the
If taxable income is:
The 2018
over –
not over –
amount over –
Gross Tax is:
but
of the
$
50
30
$
22,009
$ 19,580
over –
not over –
amount over –
22,009
121,009
19,580 less 19.778% $ 22,010
$50
830
$
7,630
$
4.00%........$
0
121,009 or over
0
7,630
15,270
305.20 + 5.84%...............7,630
Schedule for Married Filing Separately
15,270
168,100
751.38 + 6.27%.............15,270
If Wisconsin income is:
The 2018 Standard
168,100 or over
10,333.82 + 7.65%...........168,100
Deduction is:
but
of the
over –
not over –
amount over –
*Nonresidents and part-year residents must prorate the tax brackets
$50
830
$ 10,449
$
9,300
(amounts appearing in the first two columns of the 2018 Tax Rate Schedules)
10,449
57,472
9,300 less 19.778% $ 10,450
based on the ratio of their Wisconsin income to their federal adjusted gross
income. For example, for a single individual the tax brackets are $11,450,
57,472 or over
0
$11,450, and $229,250. Assuming the individual has a ratio of 20%, the first
$2,290 ($11,450 x .20) is taxed at 4%, the next $2,290 ($11,450 x .20) is taxed
at 5.84%, and the next $45,850 ($229,250 x .20) is taxed at 6.27%. Taxable
income over $50,430 ($252,150 x .20)is taxed at 7.65%.

Download Form WT-4A 2018 Worksheet for Employee Witholding Agreement (W-234) - Wisconsin

1442 times
Rate
4.3(4.3 / 5) 72 votes
ADVERTISEMENT
Page of 2