Payroll tax functions (2025)

×

No state income tax!

×

Filing status: Comes from lines 1-3 of Form A-4 and must be one of the following:
- 0 - No personal exemption
- S - Single exemption
- MS - Married filing separately exemption
- M - Married exemption
- H - Head of family exemption
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to A4: 2014
If an employee's A4 is missing, state tax is calculated using a filing status of "0".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('AL')

Alternate method:

AL(Source, Tax:AL:FilingStatus, Tax:AL:Dependents, SumCheck('IncomeTax Result USA') * (Source - SumCheck('Supplemental Result')) / SumCheck('Compensation Result'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Supplemental pay: Taxed separately at a flat rate.
Link to instructions: Arkansas
Link to tax withholding formula: Formula
Link to AR4EC: 2023
If an employee's AR4EC is missing, state tax is calculated using a filing status of "Single" with 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('AR')

Alternate method:

AR(Source, Tax:AR:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Arizona applies a flat tax rate. If you choose not to use the built-in StateW4.Withholding tax function, store the rate in a segment item parameter.
Link to instructions: current
Link to A-4: 2025
If an employee's A-4 is missing, state tax is calculated using a flat rate of 2.0%.

Example

Preferred method using data from employee state W-4 records:

StateW4.Withholding('AZ')

×

Filing status: "S", "M", or "H"
Supplemental and bonus pay: Taxed at flat percents only when paid on a separate check (i.e., source amount = supplemental + bonus).
Link to instructions: 2025 Employer's Guide (use bookmarks in PDF to skip to relevant sections)
Link to current tax tables: 2025
Link to DE 4: 2025
If an employee's DE 4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CA')

Alternate method:

CA(Source, Tax:CA:FilingStatus, Tax:CA:RegAllowances, Tax:CA:AddAllowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), Max(0, SumCheck('BonusCA Result') - (SumCheck('PreIncomeTax Result') * SumCheck('BonusCA Result') / SumCheck('Compensation Result'))))

×

Filing status: "M" or "S"
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2024 witholding guide, 2025 withholding worksheet
Link to USA W-4: current
Link to DR 0004: 2025
If an employee's DR 0004 is missing, state tax is calculated based on the employee's IRS Form W-4. If the Form W-4 is missing, state tax is calculated using a filing status of "Single" and a Two Jobs value of "False".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CO')

Alternate method:

CO(Source, Tax:CO:FilingStatus, Tax:CO:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "A", "B", "C", "D", "E", or "F"
Supplemental pay: No special treatment of supplemental pay. "The employer must compute the tax on the combined regular and supplemental wages."
Link to employer's tax guide: 2025
Link to withholding calculation rules: 2025
Link to CT-W4: 2023
If an employee's CT-W4 is missing, state tax is calculated using a flat rate of 6.99% with no exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CT')

Alternate method:

CT(Source, Tax:CT:Filing Status)

×

Filing status:
- S - Single
- M1 - Married Filing Jointly
- M2 - Married Filing Separate Returns or a Combined Separate Return
- H - Head of Household
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2022 (use bookmarks in PDF to skip to relevant sections)
Link to D-4: 2018
If an employee's D-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

DC(Source, Tax:DC:FilingStatus, Tax:DC:Exemptions)

×

Filing status:
- S - Single
- M - Married Filing Joint Return
- M1 - Married Filing Separate Return
Supplemental pay: Special taxation only occurs when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on salary without supplemental pay.
Link to tax tables and instructions: Delaware - supplemental wages, withholding
Link to DE W-4: 2023
If an employee's DE W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('DE')

Alternate method:

DE(Source, Tax:DE:FilingStatus, Tax:DE:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') *SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

×

Filing status:
- S - Single
- M2 - Married Filing Joint Return, both spouses working
- M1 - Married Filing Joint Return, one spouse working
- M - Married Filing Separate Return
- H - Head of Household
Supplemental pay: Taxed separately at a graduated flat percent.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to G-4: 2024
If an employee's G-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('GA')

Alternate method:

GA(Source, Tax:GA:FilingStatus, Tax:GA:PersonalAllowances, Tax:GA:DependentAllowances, Max(0,SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

×

Filing status:
- S - Single
- M - Married
- H - Head of Household
Supplemental pay: Special taxation only occurs when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on annual salary without supplemental pay.
Link to instructions: 2025
Link to HW-4: 2022
If an employee's HW-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('HI')

Alternate method:

HI(Source, Tax:HI:FilingStatus, Tax:HI:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

×

Supplemental pay: Taxed separately at a flat percent.
Link to withholding formula: 2025
Link to IA W-4: 2025
If an employee's IA W-4 is missing or is dated before 1/1/2024, state tax is calculated using a filing status of "Other" with a total allowance amount of $40 and no additional withholding.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IA')

Alternate method:

IA(Source, ' ', Tax:IA:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: Idaho State Tax Commission
Link to percentage computation method: 05-21-2024 revision
Link to ID W-4: 2025
If an employee's ID W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ID')

Alternate method:

ID(Source, Tax:ID:FilingStatus, Tax:ID:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result')))

×

Allowances: Line 1 and Line 2 allowances come from the employee's IL-W-4.
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025 (use bookmark in PDF to skip to relevant section)
Link to IL-W-4: 2024
If an employee's IL W-4 is missing, state tax is calculated using 0 basic personal allowances and 0 additional allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IL')

Alternate method:

IL(Source, Tax:IL:Line1Allowances, Tax:IL:Line2Allowances)

×

Exemptions: The number of exemptions and dependents come from Lines 4 and 5 of the employee's Form WH-4.
Supplemental pay: No special treatment.
Link to tax tables and instructions: 10/2024 1/2025
Link to WH-4: 2023
If an employee's WH-4 is missing, state tax is calculated using 0 exemptions and 0 dependents.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IN')

Alternate method:

IN(Source, Tax:IN:Exemptions, Tax:IN:Dependents)

×

Filing status:
- R - Resident
- N - Non-Resident
Exemptions and dependents: From Indiana Form WH-4.
County Code: A text argument with values from "01" through "92".
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.LocalWithholding('IN')

Alternate method:

INC(Source, Tax:INC:FilingStatus, Tax:IN:Exemptions, Tax:IN:Dependents, "01"))

×

Filing status: "S" or "M"
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2024; 2024 instructions
Link to K-4: 2024
If an employee's K-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('KS')

Alternate method:

KS(Source, Tax:KS:FilingStatus, Tax:KS:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Supplemental pay: No special treatment.
Link to instructions and formula: 2024 instructions; 2025 formula
Link to K-4: 2025
If an employee's K-4 is missing, state tax is calculated with no exempt claim allowed and no additional withholding.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('KY')

Alternate method:

KY(Source, Tax:KY:Exemptions)

×

Filing status: "S", "M", or "N"
Exemptions: 0, 1, 2 (from the L-4).
Dependents: From the L-4.
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025, withholding formula 2022
Link to L-4: 2025
If an employee's L-4 is missing, state tax is calculated using a filing status of "No exemptions or dependents claimed", 0 dependents, and 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('LA')

Alternate method:

LA(Source, Tax:LA:FilingStatus, Tax:LA:Exemptions, Tax:LA:Dependents)

×

Filing status: Corresponds to the boxes marked on the employee's Form M-4. For example:
- Blank. No boxes marked.
- A. Box A (Head of Household) is marked.
- AC. Boxes A (Head of Household) and C (spouse is blind) are marked.
Exemptions: The total from Box 4 of Form M-4.
FICA withheld: The total deducted from this check for Social Security (FICA), Medicare, Massachusetts, or Railroad Retirement systems.
FICA year-to-date: The year-to-date total deducted (before the current check).
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025 (use bookmark in PDF to skip to relevant section)
Link to M-4: 2020
If an employee's M-4 is missing, state tax is calculated using 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MA')

Alternate method:

MA(Source, Tax:MA:FilingStatus, Tax:MA:Exemptions, SumCheck('FICA Result'), SumYTD('FICA Result'))

×

Filing status: "S" or "M"
County codes:
- AL - Allegany
- AA - Anne Arundel
- BC - Baltimore City
- BA - Baltimore County
- CV - Calvert
- CA - Caroline
- CR - Carroll
- CE - Cecil
- CH - Charles
- DO - Dorchester
- FR - Frederick
- GA - Garrett
- HA - Harford
- HO - Howard
- KE - Kent
- MO - Montgomery
- PG - Prince George's
- QA - Queen Anne's
- SM - St. Mary's
- SO - Somerset
- TA - Talbot
- WA - Washington
- WI - Wicomico
- WO - Worcester
- NR - Nonresident
- DE - Delaware
Supplemental pay: Taxed separately at a flat percent.
Links: 2025 Withholding Guide, 2025 Withholding Facts
Link to MW507: 2023
If an employee's MW507 is missing, state tax is calculated using a filing status of "Single" with 1 exemption; employee is not exempt from state or local.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MD')

Alternate method:

MD(Source, Tax:MD:FilingStatus, Tax:MD:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), AttributeItem('MDCounty', CheckDate))

×

Filing status: "S" or "M"
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to withholding tables and instructions: 2025
Link to W-4ME: 2025
If an employee's W-4ME is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ME')

Alternate method:

ME(Source, Tax:ME:FilingStatus, Tax:ME:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2025 guide
Link to MI-W4: 2021
If an employee's MI-W4 is missing, state tax is calculated using 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MI')

Alternate method:

MI(Source, Tax:MI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status:
- R - Resident
- N - Non-Resident
Exemptions: Depending on the city, the number comes from the federal, state, or local W-4. For example, Detroit requires a Form DW-4.
City code: See list in the link below.
Supplemental pay: No special treatment.
Link to tax tables and instructions: Michigan City

Example of tax function

MIC(Source, Tax:MIC:FilingStatus, Tax:MIC:Exemptions, "ALB")

×

Filing status: "M" or "S"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 instructions
Link to W-4MN: 2025
If an employee's W-4MN is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MN')

Alternate method:

MN(Source, Tax:MN:FilingStatus, Tax:MN:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status:
- S - Single
- M - Married, Spouse Works
- M1 - Married, Spouse Does Not Work
- H - Head of Household
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2025 tax guide (use bookmarks in PDF to skip to relevant sections), calculator
Link to MO W-4: 2024
If an employee's MO W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MO')

Alternate method:

MO(Source, Tax:MO:FilingStatus, Tax:MO:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status:
- S - Single
- M - Married, One Spouse Employed
- B - Married, Both Spouses Employed
- H - Head of Family
Exemption: Amount is the total from Line 6 of MS Form 89-350 (Mississippi Employee's Withholding Exemption Certificate)
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to 89-350: 2025
If an employee's 89-350 is missing, state tax is calculated using a filing status of "Single" with 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MS')

Alternate method:

MS(Source, Tax:MS:FilingStatus, Tax:MS:ExemptionAmount)

×

Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: Montana - 2025 guide
Link to MW-4: 2025
If an employee's MW-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MT')

Alternate method:

MT(Source, Tax:MT:FilingStatus, Tax:MT:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "M", "S", or "H".
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025
Link to NC-4: 2025
If an employee's NC-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NC')

Alternate method:

NC(Source, Tax:NC:FilingStatus, Tax:NC:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to USA W-4: current
The state tax calculation differs depending on whether the employee's current federal Form W-4 is dated before 2020 or is dated 2020 and thereafter. If the employee does not have a federal Form W-4 on file, state tax is calculated using a filing status of "Single" and Two Jobs = "False".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ND')

Alternate method:

ND(Source, Tax:ND:FilingStatus, Tax:ND:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 [use bookmarks in PDF to skip to relevant sections]
Link to W-4N: 2022
If an employee has a pre-2020 federal Form W-4 in effect as of the check date, state tax is calculated based on the pre-2020 federal Form W-4. If an employee's W-4N is missing and the Form W-4 in effect is dated 2020 or later, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NE')

Alternate method:

NE(Source, Tax:NE:FilingStatus, Tax:NE:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status:
- A. Box 1 or Box 3 on Line 2 of Form NJ-W4 is marked, employee selected Rate A on Line 3, or "Single" or "Married But Withhold at a Higher Single Rate" is marked on the federal W-4.
- B. Box 2, 4, or 5 on Line 2 of Form NJ-W4 is marked, employee selected Rate B on Line 3, or "Married" is marked on the federal W-4.
- C, D, or E. Employee selected this rate on Line 3 of Form NJ-W4.
Supplemental pay: No special treatment.
Link to instructions: 2024
Link to tax tables: 2021
Link to NJ-W4: 2021
If an employee's NJ-W4 is missing, state tax is calculated using a wage letter of "A" and 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NJ')

Alternate method:

NJ(Source, Tax:NJ:FilingStatus, Tax:NJ:Exemptions)

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to USA W-4: current
The employee's filing status from the federal Form W-4 in effect for the employee as of the check date is used to calculate state tax. If the employee's federal Form W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NM')

Alternate method:

NM(Source, Tax:NM:FilingStatus, Tax:NM:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
Link to IT-2104: 2025
If an employee's IT-2104 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NY')

Alternate method:

NY(Source, Tax:NY:FilingStatus, Tax:NY:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

New York City

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2018 (use bookmarks in PDF to skip to relevant sections)

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.LocalWithholding('NY')

Alternate method:

NYC(Source, Tax:NYC:FilingStatus, Tax:NYC:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

Yonkers

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)

Example of tax function

StateW4.LocalWithholding('NY')

×

Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: 2025 instructions, 7/2024 computer formula
Link to IT-4: 2024
If an employee's IT-4 is missing, state tax is calculated using 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OH')

Alternate method:

OH(Source, Tax:OH:Exemptions, Max(0, SumCheck('Supplemental Result) - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.
Link to tax tables and instructions: Oklahoma - 2025 (use bookmarks in PDF to skip to relevant sections)
Link to OK-W-4: 2021
If an employee's OK-W-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OK')

Alternate method:

OK(Source, Tax:OK:FilingStatus, Tax:OK:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2025 formulas
Link to OR-W-4: 2025
If an employee has a pre-2020 federal "Oregon only" Form W-4 in effect as of the check date and no OR-W-4 on file, state tax is calculated based on the filing status from the pre-2020 federal "Oregon only" Form W-4. If an employee's OR-W-4 is missing and the Form W-4 in effect is dated 2020 or later, tax is calculated using a flat rate of 8%.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OR')

Alternate method:

OR(Source, Tax:OR:FilingStatus, Tax:OR:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Pennsylvania applies a flat tax rate. If you choose not to use the built-in StateW4.Withholding tax function, store the state AND local tax rates in segment item parameters.
Link to instructions: 1/2023 revision
Link to REV-419 (nonwithholding): 2021

Example

Preferred method using data from employee state W-4 records:

StateW4.Withholding('PA')

×

Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on annual salary without supplemental pay.
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to RI W-4: 2025
If an employee's RI W-4 is missing, state tax is calculated using 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('RI')

Alternate method:

RI(Source, Tax:RI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

×

Supplemental pay: No special treatment.
Link to tax tables and instructions: formula
Link to SC W-4: 2025
If an employee's SC W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the filing status and allowances from the federal Form W-4. If no pre-2020 Form W-4 is available and the SC W-4 is missing, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('SC')

Alternate method:

SC(Source, Tax:SC:Exemptions)

×

2020 introduced a new W-4 form. The withholding calculation for an employee differs depending on the year of their current W-4.

For W-4s prior to 2020, these facts apply:

Withholding allowance: $4,300.00 per allowance
Filing status: "S" or "M"
Supplemental pay: Taxed separately at a flat percent.

For W-4s on or after 2020, these facts apply:

No withholding allowance.
Filing status: "S", "M", or "H"
Supplemental pay: Taxed separately at a flat percent.

Percentage method withholding table for annual payroll period (2020 and pre-2020):

Link to Publication 15-T: 2025

Link to withholding calculator: USA

Link to W-4: current

Examples of tax functions

Preferred method using data from employee W-4 records:

W4.Withholding(FixedRate)

Alternate method:

USA(Source, Tax:USA:FilingStatus, Tax:USA:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2024 (use bookmark in PDF to skip to relevant section)
Link to USA W-4: current
If an employee's USA W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('UT')

Alternate method:

UT(Source, Tax:UT:FilingStatus, Tax:UT:Allowances)

×

Filing status: "M" or "S"
Supplemental and pension/annuity pay: Taxed at flat percents only when paid on a separate check (i.e., source amount = supplemental + pension/annuity).
Link to tax tables and instructions: 2024 revision (use bookmarks in PDF to skip to relevant sections)
Link to withholding calculator: Virginia
Link to VA-4: 2011
If an employee's VA-4 is missing, state tax is calculated using 0 personal allowances and 0 age and blindness allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('VA')

Alternate method:

VA(Source, Tax:VA:PersonalExemptions, Tax:VA:AgeBlindExemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), Max(0, SumCheck('PensionVA Result') - (SumCheck('PreIncomeTax Result') * SumCheck('PensionVA Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
Link to tax tables and instructions: 2025 (use bookmarks in PDF to skip to relevant sections)
Link to W-4VT: 2019
If an employee's W-4VT is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('VT')

Alternate method:

VT(Source, Tax:VT:FilingStatus, Tax:VT:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

×

Filing status: "S" or "M"
Supplemental pay: Taxed separately at a graduated flat percent.
Link to tax tables and instructions: 2024 (use bookmarks in PDF to skip to relevant sections)
Link to WT-4: 2024
If an employee's WT-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the filing status and allowances from the federal Form W-4. If no pre-2020 Form W-4 is available and the WT-4 is missing, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('WI')

Alternate method:

WI(Source, Tax:WI:FilingStatus, Tax:WI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080)))

×

Filing status:
- 1. One earner/one job. Single, head of household, or married with non-employed spouse.
- 2. Two earners/two or more jobs. Married filing jointly, both working; individual earning wages from two jobs.
Supplemental pay: No special treatment.
Link to tax tables and instructions: 2025
Link to WV/IT-104: 2023
If an employee's WV/IT-104 is missing, state tax is calculated using a filing status of "2" and 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('WV')

Alternate method:

WV(Source, Tax:WV:FilingStatus, Tax:WV:Exemptions)

	USA
Alabama	Kentucky	North Dakota
Alaska	Louisiana	Ohio
Arizona	Maine	Oklahoma
Arkansas	Maryland	Oregon
California	Massachusetts	Pennsylvania
Colorado	Michigan	Rhode Island
Connecticut	Minnesota	South Carolina
Delaware	Mississippi	South Dakota
District of Columbia	Missouri	Tennessee
Florida	Montana	Texas
Georgia	Nebraska	Utah
Hawaii	Nevada	Vermont
Idaho	New Hampshire	Virginia
Illinois	New Jersey	Washington
Indiana	New Mexico	West Virginia
Iowa	New York	Wisconsin
Kansas	North Carolina	Wyoming

Indiana Counties	Michigan Cities	New York City + Yonkers