Form Hw-4 "Employee's Withholding Allowance and Status Certificate" - Hawaii

Form HW-4 or the "Employee's Withholding Allowance And Status Certificate" is a form issued by the Hawaii Department of Taxation.

The form was last revised in January 1, 2017 and is available for digital filing. Download an up-to-date fillable Form HW-4 in PDF-format down below or look it up on the Hawaii Department of Taxation Forms website.

ADVERTISEMENT
Clear Form
FORM HW-4
(REV. 2017)
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
(a) If you are divorced or legally separated.
under a decree of divorce or separate maintenance, check the Single
(b) If your spouse, for whom you have been claiming a withholding
box.
allowance, commences claiming his or her own withholding
If you file as head of household on your tax return, you are treated as
allowance on a separate certificate.
Single for withholding tax purposes. However, an additional withholding
(c) If a dependent for whom you claimed a withholding allowance no
allowance may be claimed for this filing status.
longer qualifies as a dependent.
NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more than
You MUST file a new certificate on or before December 1 in case of the
the correct number of withholding allowances. However, if by claiming
death of your spouse or the death of a dependent, unless such event
the correct number of withholding allowances you still expect to owe
occurs in December.
more income tax for the year than will be withheld, you may increase the
amount withheld either by claiming fewer withholding allowances or by
WITHHOLDING ALLOWANCE FOR AGE—You may claim an additional
entering into an agreement with your employer to withhold an additional
withholding allowance for age if you are at least 65 years old and no
dollar amount.
one can claim you as a dependent. If you are married and filing a joint
return, you may also claim an additional withholding allowance if your
Note: Hawaii law does NOT allow “exempt” status for withholding purposes.
spouse is at least 65 years old, no one else can claim your spouse as
NONWAGE INCOME—If you have a large amount of nonwage income,
a dependent, and your spouse is not already claiming such withholding
from sources such as interest or dividends, you should consider making
allowance for himself / herself on a Form HW-4.
estimated tax payments using Form N-1 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
TWO-EARNER/TWO JOBS—If you have a working spouse or more
than 50% of the costs of keeping up a home for yourself and your
than 1 job, figure the total number of allowances you are entitled to
qualifying child or any other person who is your dependent.
claim on all jobs using worksheets from only one Form HW-4. This
PENALTIES—Penalties are imposed for willfully supplying false or
total should be divided among all jobs. Your withholding will usually be
fraudulent information or for willfully failing to supply information.
most accurate when all allowances are claimed on the HW-4 filed for
the highest paying job and zero allowances are claimed for the others.
CERTIFIED DISABLED PERSON—See the section, “What Is Not
Subject to Withholding” in Booklet A, Employer’s Tax Guide.
FILING THE CERTIFICATE—You must file this form with your employer
or your employer must withhold tax from your wages as if you were
NONRESIDENT MILITARY SPOUSE—Under federal law, the State is
single and claimed no withholding allowances.
prohibited from subjecting the income received by a service member’s
nonresident spouse for services performed (i.e., wages) in Hawaii to
FILING A NEW CERTIFICATE—You SHOULD file a new certificate if
Hawaii’s income tax beginning tax year 2009 if certain conditions are
you get married or are entitled to claim more withholding allowances.
met. See Tax Information Release No. 2010-01 for further details.
You MUST file a new certificate within 10 days if ANY of the following
occurs:
FOR FURTHER INFORMATION—Contact your employer or the
Department of Taxation at 808-587-4242 (toll-free at 1-800-222-3229).
---------------------- 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
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2017)
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE
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 3827, Honolulu, Hawaii 96812-3827.
FORM HW-4
HW4_C 2017A 01
Clear Form
FORM HW-4
(REV. 2017)
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
(a) If you are divorced or legally separated.
under a decree of divorce or separate maintenance, check the Single
(b) If your spouse, for whom you have been claiming a withholding
box.
allowance, commences claiming his or her own withholding
If you file as head of household on your tax return, you are treated as
allowance on a separate certificate.
Single for withholding tax purposes. However, an additional withholding
(c) If a dependent for whom you claimed a withholding allowance no
allowance may be claimed for this filing status.
longer qualifies as a dependent.
NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more than
You MUST file a new certificate on or before December 1 in case of the
the correct number of withholding allowances. However, if by claiming
death of your spouse or the death of a dependent, unless such event
the correct number of withholding allowances you still expect to owe
occurs in December.
more income tax for the year than will be withheld, you may increase the
amount withheld either by claiming fewer withholding allowances or by
WITHHOLDING ALLOWANCE FOR AGE—You may claim an additional
entering into an agreement with your employer to withhold an additional
withholding allowance for age if you are at least 65 years old and no
dollar amount.
one can claim you as a dependent. If you are married and filing a joint
return, you may also claim an additional withholding allowance if your
Note: Hawaii law does NOT allow “exempt” status for withholding purposes.
spouse is at least 65 years old, no one else can claim your spouse as
NONWAGE INCOME—If you have a large amount of nonwage income,
a dependent, and your spouse is not already claiming such withholding
from sources such as interest or dividends, you should consider making
allowance for himself / herself on a Form HW-4.
estimated tax payments using Form N-1 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
TWO-EARNER/TWO JOBS—If you have a working spouse or more
than 50% of the costs of keeping up a home for yourself and your
than 1 job, figure the total number of allowances you are entitled to
qualifying child or any other person who is your dependent.
claim on all jobs using worksheets from only one Form HW-4. This
PENALTIES—Penalties are imposed for willfully supplying false or
total should be divided among all jobs. Your withholding will usually be
fraudulent information or for willfully failing to supply information.
most accurate when all allowances are claimed on the HW-4 filed for
the highest paying job and zero allowances are claimed for the others.
CERTIFIED DISABLED PERSON—See the section, “What Is Not
Subject to Withholding” in Booklet A, Employer’s Tax Guide.
FILING THE CERTIFICATE—You must file this form with your employer
or your employer must withhold tax from your wages as if you were
NONRESIDENT MILITARY SPOUSE—Under federal law, the State is
single and claimed no withholding allowances.
prohibited from subjecting the income received by a service member’s
nonresident spouse for services performed (i.e., wages) in Hawaii to
FILING A NEW CERTIFICATE—You SHOULD file a new certificate if
Hawaii’s income tax beginning tax year 2009 if certain conditions are
you get married or are entitled to claim more withholding allowances.
met. See Tax Information Release No. 2010-01 for further details.
You MUST file a new certificate within 10 days if ANY of the following
occurs:
FOR FURTHER INFORMATION—Contact your employer or the
Department of Taxation at 808-587-4242 (toll-free at 1-800-222-3229).
---------------------- 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
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2017)
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE
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 3827, Honolulu, Hawaii 96812-3827.
FORM HW-4
HW4_C 2017A 01
FORM HW-4
Page 2
(REV. 2017)
HW-4 Worksheet to Figure Your Withholding Allowances
A. Enter “1” for yourself if no one else can claim you as a dependent ..................................................................................
A.
B. Enter “1” if:
1. You are single and have only one job OR
B.
2. You are married, have only one job, and your spouse does not work ..................................................
C. Enter “1” for your spouse if:
1. No one else can claim your spouse as a dependent AND
2. Your spouse is not claiming a withholding allowance for himself / herself
C.
on a Form HW-4 ......................................................................................................
D. You may be able to claim additional withholding allowances for age. See Instructions on page 1.
D.
Enter “1” if you or your spouse qualifies. Enter “2” if both you and your spouse qualify ....................................................
E. Enter the number of dependents that you will claim on your tax return. (State qualifications
E.
are the same as the federal) ..............................................................................................................................................
F.
Enter “1” if you will file as head of household on your tax return. See Instructions on page 1.......................................
F.
G. Enter “1” if you estimate that you will have at least $250 of total tax credits ...................................................................
G.
H. If you plan to itemize or claim adjustments to income, complete the worksheet below and enter the number of
H.
withholding allowances here from line 8 ............................................................................................................................
I.
Total. Add lines A through H. Enter the total here and on line 4 of Form HW-4 on page 1. (Note: This amount
may be different from the number of exemptions you claim on your return) .....................................................................
I.
Deductions and Adjustments Worksheet
NOTE: Use this worksheet only if you plan to itemize deductions or claim adjustments to income.
1. Enter an estimate of your current year’s itemized deductions. These include: qualifying home mortgage interest,
charitable contributions, state and local taxes, medical expenses in excess of 10% of your adjusted gross income
for taxable years beginning after December 31, 2012, and miscellaneous deductions. (You may have to reduce your
1 $
itemized deductions if your income is over $166,800 ($83,400 if married filing separately)) .............................................
{
}
$4,400* if married filing jointly or surviving spouse
2. Enter
2 $
$3,212* if head of household
............................................................................
$2,200* if single
$2,200* if married filing separately
3. Line 1 minus line 2. Enter the result, but not less than zero .............................................................................................
3 $
4. Enter an estimate of your current year’s adjustments to income .......................................................................................
4 $
5. Add lines 3 and 4 and enter the total .................................................................................................................................
5 $
6. Enter an estimate of your current year’s nonwage income (such as dividends or interest income) ..................................
6 $
7. Line 5 minus line 6. Enter the result, but not less than zero .............................................................................................
7 $
8. Divide the amount on line 7 by $1,144**. Drop any fraction. Enter the result here and on the HW-4 worksheet,
8
line H above .......................................................................................................................................................................
*
Nonresidents and part-year residents: On line 2, enter the amount appropriate to your filing status multiplied by the ratio of your Hawaii adjusted
gross income to total adjusted gross income from all sources.
**
Nonresidents and part-year residents: Divide the amount on line 7 by $1,144 multiplied by the ratio of your Hawaii adjusted gross income to total
adjusted gross income from all sources.
ADVERTISEMENT
Page of 2