State Tax Withholdings

State Tax Withholdings

Employee state income tax withholding is based on the employee’s primary residence. The default withholding tax rule is to withhold for the state in which services are performed. Because BYU-Idaho online employees are considered to be performing services from their residence, state income tax withholding will be based on their state of residence. Employee W-2s will reflect withholding from their state of residence.

Select According to Primary Residence
Form
Required
Arizona A-4 Yes
California DE-4 *Optional
Colorado Uses IRS W-4
Florida No State Withholding
Georgia G-4 *Optional
Idaho Uses IRS W-4
Maryland MW-507 Yes
Nevada No State Withholding
New York IT-2104 *Optional
Oregon Uses IRS W-4
Texas No State Withholding
Utah Uses IRS W-4
Virginia VA-4 Yes
Washington No State Withholding

* The federal W-4 will be used for state tax deductions for those who do not choose to use this optional form. Those moving from a state where there are no state withholdings must choose either to fill out this form OR the federal form W-4.