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.