Form WT-4 "Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting" - Wisconsin

What Is Form WT-4?

This is a legal form that was released by the Wisconsin Department of Revenue - a government authority operating within Wisconsin. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2020;
  • The latest edition provided by the Wisconsin Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form WT-4 by clicking the link below or browse more documents and templates provided by the Wisconsin Department of Revenue.

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Download Form WT-4 "Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting" - Wisconsin

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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
Married
Employee’s address (number and street)
Date of birth
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
increase your withholding by claiming a smaller number of exemptions on
required to provide a completed Form WT‑4 to each of his or her employ‑
ers. Form WT‑4 will be used by your employer to determine the amount
lines 1(a)‑(c) or you may enter into an agreement with your employer to have
of Wisconsin income tax to be withheld from your paychecks. If you
additional amounts withheld (see instruction for line 2).
have more than one employer, you should claim a smaller number or no
(c) Dependents – Those persons who qualify as your dependents for federal
exemptions 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:
Additional withholding – If you have claimed “zero” exemptions on line 1, but
You may complete and provide to your employer a new form WT‑4 at any
still expect to have a balance due on your tax return for the year, you may
time if the number of your exemptions INCREASES.
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
exemption if your return shows tax liability before the allowance of any credit
• OVER WITHHOLDING:
for income tax withheld. If you are exempt, your employer will not withhold
If you are using Form WT‑4 to claim the maximum number of exemptions
Wisconsin income tax from your wages.
to which you are entitled and your withholding exceeds your expected
You must revoke this exemption (1) within 10 days from the time you expect
income tax liability, you may use Form WT‑4A to minimize the over
to incur income tax liability for the year or (2) on or before December 1 if you
withholding.
expect to incur Wisconsin income tax liabilities for the next year. If you want to
WT-4 Instructions
stop or are required to revoke this exemption, you must complete and provide
– Provide your information in the employee section.
a new Form WT‑4 to your employer showing the number of withholding exemp‑
• LINE 1:
tions you are entitled to claim. This certificate for exemption from withholding
(a)‑(c) Number of exemptions – Do not claim more than the correct number
will expire on April 30 of next year unless a new Form WT‑4 is completed and
of exemptions. If you expect to owe more income tax for the year than will
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
forward a copy of this report to the Department of Workforce Development.
• If the Employee has claimed more than 10 exemptions OR has claimed
Visit
https://dwd.wi.gov/uinh/
to report new hires.
complete exemption from withholding and earns more than $200.00 a week
or is believed to have claimed more exemptions than he or she is entitled to,
• If you do not report new hires electronically, mail the original form to the Depart‑
mail a copy of this certificate to: Wisconsin Department of Revenue, Audit
ment of Workforce Development, New Hire Reporting, PO Box 14431, Madison
Bureau, 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. 6‑20)
Wisconsin Department of Revenue
Save
Print
Clear
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
Married
Employee’s address (number and street)
Date of birth
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
increase your withholding by claiming a smaller number of exemptions on
required to provide a completed Form WT‑4 to each of his or her employ‑
ers. Form WT‑4 will be used by your employer to determine the amount
lines 1(a)‑(c) or you may enter into an agreement with your employer to have
of Wisconsin income tax to be withheld from your paychecks. If you
additional amounts withheld (see instruction for line 2).
have more than one employer, you should claim a smaller number or no
(c) Dependents – Those persons who qualify as your dependents for federal
exemptions 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:
Additional withholding – If you have claimed “zero” exemptions on line 1, but
You may complete and provide to your employer a new form WT‑4 at any
still expect to have a balance due on your tax return for the year, you may
time if the number of your exemptions INCREASES.
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
exemption if your return shows tax liability before the allowance of any credit
• OVER WITHHOLDING:
for income tax withheld. If you are exempt, your employer will not withhold
If you are using Form WT‑4 to claim the maximum number of exemptions
Wisconsin income tax from your wages.
to which you are entitled and your withholding exceeds your expected
You must revoke this exemption (1) within 10 days from the time you expect
income tax liability, you may use Form WT‑4A to minimize the over
to incur income tax liability for the year or (2) on or before December 1 if you
withholding.
expect to incur Wisconsin income tax liabilities for the next year. If you want to
WT-4 Instructions
stop or are required to revoke this exemption, you must complete and provide
– Provide your information in the employee section.
a new Form WT‑4 to your employer showing the number of withholding exemp‑
• LINE 1:
tions you are entitled to claim. This certificate for exemption from withholding
(a)‑(c) Number of exemptions – Do not claim more than the correct number
will expire on April 30 of next year unless a new Form WT‑4 is completed and
of exemptions. If you expect to owe more income tax for the year than will
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
forward a copy of this report to the Department of Workforce Development.
• If the Employee has claimed more than 10 exemptions OR has claimed
Visit
https://dwd.wi.gov/uinh/
to report new hires.
complete exemption from withholding and earns more than $200.00 a week
or is believed to have claimed more exemptions than he or she is entitled to,
• If you do not report new hires electronically, mail the original form to the Depart‑
mail a copy of this certificate to: Wisconsin Department of Revenue, Audit
ment of Workforce Development, New Hire Reporting, PO Box 14431, Madison
Bureau, 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. 6‑20)
Wisconsin Department of Revenue
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of June 5, 2020:
Section 71.66, Wis. Stats., and Section Tax 2.92, Wis. Adm. Code.
The address will be displayed appropriately in a left window envelope.
DEPARTMENT OF WORKFORCE DEVELOPMENT
NEW HIRE REPORTING
PO BOX 14431
MADISON WI 53708-0431
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