Gross pay
Earnings before deductions. Regular pay, overtime and other earnings can appear on separate lines.
Language for educational guidance
English original and official agency sources control. These are prewritten educational translations, not translated official tax forms. Your uploaded statement remains in its original language and is not automatically translated.
Language changes apply only to this page. They are not saved to your account or browser storage.
Educational explanations follow your selected language. Official box/code references, state names and account/signup prompts marked as English remain in English. Original English and official sources control.
For the person receiving the paycheck
Understand
your pay.
2026 guide · W-2 for 2026 wages, generally issued in 2027
What does this line mean? Why did my taxable pay go up when I didn’t receive more cash? Start with a simple explanation.
Read without signing in. A free profile opens the interactive tools. No course purchase. Guided answers, not AI.
01 / Start here
A paycheck has more than one total.
Taxable wages
The amount included for a particular tax. Federal income tax, Social Security, Medicare and state/local taxes may use different wage bases.
Take-home pay
The cash left after employee taxes and other deductions. An extra taxable benefit may change withholding without adding cash to this check.
Employee taxes
Federal income-tax withholding, Social Security and Medicare are separate lines. State and local lines depend on the applicable rules. The employer’s own tax cost is separate from your employee withholding.
Deductions and offsets
An actual deduction can fund insurance, retirement or another item. A matching offset for an already-paid taxable benefit serves a different purpose: it prevents a second cash payment. Ask what each code represents.
Current versus year to date
“Current” usually refers to this pay period; “YTD” totals the year so far. Compare the same time period and wage definition before deciding two figures should match.
02 / The in-and-out example
You received the benefit earlier.
Payroll is recording its taxable value.
A vendor has already paid a fictional employee $900 of reimbursements. The employer has determined that $900 is taxable. This weekly paycheck has $1,000 of regular cash gross. The taxable benefit entry records the wage value; the matching offset prevents another $900 cash payment.
$900 paid separately. You already have that benefit.
A file reports the established taxable amount and benefit period.
+$900 taxable entry and −$900 cash offset. Cash from regular gross stays $1,000 before taxes and deductions.
| Entry | Wage illustration | Cash effect in this check |
|---|---|---|
| Regular cash gross | $1,000.00 | +$1,000.00 |
| Already-paid taxable reimbursement | +$900.00 | +$900.00 before the offset |
| Matching noncash offset | Does not reverse taxable wages | −$900.00 to prevent paying it again |
| Before employee taxes and other deductions | $1,900.00 illustrated taxable wages | $1,000.00 cash |
“Did they take my $900 back?”
The matching offset is not a second benefit deduction or a payroll reclaim. It cancels the cash effect of the wage entry because you were already paid outside payroll. Actual employee tax withholding can still reduce this paycheck.
Under the example’s assumptions, additional employee FICA on the $900 is $55.80 Social Security plus $13.05 Medicare, or $68.85. Total employee FICA on $1,900 is $145.35. Federal income-tax withholding and other taxes are separate.
What should I ask payroll?
“Which benefit and period does this entry cover? Was the $900 already paid by the vendor? What amount was determined taxable? Can you show me the matching offset and the actual extra employee taxes? Was any of this reported on an earlier check?”
A later vendor file does not itself postpone reporting, withholding or tax-deposit duties. The actual vendor cash-payment date matters; a payroll code called “noncash” does not change that cash payment into a noncash fringe benefit.
Try the benefit calculator.
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Open my free profile →Use the copy and print tools.
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Open my free profile →Why can my domestic partner’s health coverage add taxable income?
English update · October 31, 2026
Health coverage can be a benefit you receive without receiving cash. If your domestic partner does not qualify for the applicable federal health-benefit exclusion, payroll may include the supported taxable coverage value in your wages. A registered partnership alone does not decide that result; special tax-dependent rules can matter.
Ask benefits or payroll: “What coverage value and period were used? Was my actual after-tax contribution for that coverage deducted from the value? Which federal and state taxes apply?” A premium deduction and an imputed-income line do different jobs. The taxable value is not itself the amount of tax.
IRS domestic-partner guidance ↗ · IRS health-benefit guidance ↗
Does every benefit wallet work the same way?
No. Childcare, eldercare, wellness and personal-phone budgets are program labels, not tax classifications. Qualified dependent-care assistance has specific eligibility and limits; a general lifestyle-care wallet can be taxable. A business phone reimbursement can differ from a personal allowance. Ask which program rules and supported taxable amount apply. Do not assume the entire annual or quarterly budget is taxable when it was loaded.
IRS 2026 fringe-benefit guidance ↗ · IRS Social Security and Medicare ↗
03 / Optional local reading
Find the line you want to ask about.
Choose a PDF, PNG or JPEG to extract possible statement lines on this device. No document is uploaded, posted or saved to your account. Text recognition can make mistakes. It finds text; it does not verify amounts, infer your tax treatment or choose W-4 elections.
Selectable PDF text stays in its original language. Image and scanned-PDF recognition uses an English-only local model. Original statement text is not translated.
Use a copy with personal identifiers removed when practical. Up to 12 MB, six PDF pages or a 20-megapixel image. Local tools load from this site; no AI service is used.
Read a statement on this device.
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Open my free profile →Explore a tax comparison.
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Open my free profile →04 / Guided answers, not AI
Ask about a label or a step.
Short questions are matched to a small collection of written explanations and official links. This tool does not send questions anywhere, read your employer’s records or produce a personalized tax answer. An unfamiliar label may need your payroll team.
Choose a written topic in your language. Free-text matching is limited; no AI translation or personalized tax answer is generated.
Why $900 appears in and out
In the worked example, the vendor already paid $900. Payroll adds $900 to the wage record, then uses a matching $900 offset so it does not pay that benefit again. Regular cash gross stays $1,000 before taxes and other deductions. The $900 is taxable income—not a $900 tax or a recovery of your reimbursement.
Ask payroll which benefit and period the file covers, what taxable portion was used, and whether it was already reported in an earlier check.
IRS Publication 15-B (2026): fringe benefits ↗ · IRS Social Security and Medicare withholding ↗
Gross, taxable wages and take-home pay
Gross pay starts with earnings before deductions. Taxable wages are the amounts included for a particular tax; different taxes can use different wage bases. Net pay is the cash left after employee taxes and other deductions. A noncash benefit can raise taxable wages without adding another cash payment.
Compare the same pay period and payment, then separate earnings, employee taxes, actual deductions and any noncash offset.
CFPB: understanding paycheck numbers ↗ · IRS Publication 15-B (2026): fringe benefits ↗
Social Security and Medicare are separate from income tax
The $900 example produces $68.85 of additional employee Social Security and Medicare only under the stated taxability, wage-base and Additional Medicare assumptions. It is not the total tax on the check. Employer tax is a separate employer cost.
Use the calculator’s explicit conditions; ask payroll about your actual year-to-date wages and the other withholding lines.
Withholding is not your final tax bill
Withholding is collected during the year toward your tax. A final return considers the full applicable facts. Pay frequency, the allowed payroll method and your W-4 can affect withholding; a guessed flat 22% is not used in this guide.
Use the official IRS estimator for a personal federal withholding check. Do not enter household tax information here.
Official IRS Tax Withholding Estimator ↗ · IRS Form W-4 (2026) ↗
Your annual W-2 is a wage and tax report
A W-2 summarizes the employer’s reported annual wages, benefits and tax withholding. Different boxes can show different wage bases. It is not a total of bank deposits or a guarantee of a refund. This guide uses the 2026 form, including 14a/14b and the current code descriptions.
Choose the exact box or code below and check the tax year printed on your form.
A W-4 gives federal withholding instructions
The current federal W-4 uses five steps rather than the old allowance-count system. It helps the employer calculate federal income-tax withholding; it does not itself calculate your final tax or replace state/local forms. Read the step guide without having the tool choose elections for you.
Open the official 2026 form and instructions, or use the IRS estimator if it applies to your situation.
IRS Form W-4 (2026) ↗ · Official IRS Tax Withholding Estimator ↗
State and local lines need their own instructions
Federal forms do not determine all state or local withholding. Where you live, where you work and the applicable local rules can matter. The directory opens official sources; it does not calculate state tax or decide reciprocity or local jurisdiction from an address or ZIP code.
Choose the state you want to research. Ask payroll to identify each state/local line and the form or rule behind it.
A childcare or eldercare wallet is not automatically tax-free
The name of a wallet does not establish an exclusion. A qualified dependent-care program has eligibility, expense, plan and other limits; a general lifestyle-care reimbursement can be taxable. Payroll should explain the already-established taxable portion of your benefit, rather than tax a budget automatically.
Ask the benefits team which program applies, which expenses were approved and what amount was reported to payroll.
IRS Publication 15-B (2026): fringe benefits ↗ · IRS correction: 2026 dependent-care benefits ↗
Ask which kind of reimbursement was provided
A general personal or lifestyle allowance can be taxable. A benefit that meets a specific business or other exclusion can have a different result. The wallet name or reimbursement receipt alone does not decide it.
Ask the employer about the program, covered period, supported exclusion and actual taxable amount sent to payroll.
Start a specific correction question
Keep the question tied to the actual employer, document year, pay period and line. If a W-2 is missing or wrong, start with the employer and follow the IRS correction guidance. Do not alter an official tax form yourself or paste personal identifiers into this page.
Ask payroll what source amount was used, what correction is being reviewed and how you will receive an updated record.
Use the guided question tools.
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Open my free profile →Optional / A question for the P.A.Y. owner
Still unclear? Request a review.
This is a separate submission, not an AI conversation or immediate payroll service. Write a new, general question below. Remove names, SSNs, birth dates, account numbers, company identifiers and document details. No statement file, OCR text or original guided question is attached automatically.
Requests are stored for the owner to review. A reviewed explanation may later be published as general learning after the owner edits and approves it. No personal case or private document is published automatically.
Send a question for review.
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Open my free profile →Privacy and contact information · Guidance is educational; a review request is not a personal tax, legal or payroll decision.
05 / Annual wage statement · 2026
Your W-2, one box at a time.
Choose a box to see what it reports and what to check. These explanations use the 2026 form. A W-2 is not a total of bank deposits. Wage bases can differ; do not add multiple state rows or coded amounts blindly.
Open the official 2026 W-2 ↗ Full IRS instructions ↗
Box a · Your Social Security number
Identifies the employee whose wages are reported.
Check it privately. Do not type or paste it into this page; ask payroll if it is wrong.
Box b · Employer identification number (EIN)
Identifies the employer issuing the form.
This is different from your SSN and the employer’s state identification number.
Box c · Employer name and address
Shows the employer that issued the W-2.
Compare it with your employment records. Contact that employer about a correction.
Box d · Control number
A reference the employer may use to track the form.
It is not a tax or wage amount and may be blank.
Box e · Your name
Shows the employee’s name.
Check spelling against your Social Security records through your employer’s secure process.
Box f · Your address
Shows the employee mailing address.
An outdated mailing address and an incorrect wage total are separate questions.
Box 1 · Wages, tips and other compensation
Your reported federal taxable wages. This can include taxable benefits already received outside the paycheck.
It does not have to equal cash deposited, gross salary, box 3 or box 5. Ask about the earnings and tax-specific adjustments behind it.
Box 2 · Federal income tax withheld
Federal income tax taken from pay during the year.
Withholding is a payment toward your tax, not a guarantee of the final tax due or a refund.
Box 3 · Social Security wages
Wages reported for Social Security; Social Security tips have a separate box 7.
The annual wage base and benefit-specific rules can make this different from boxes 1 and 5.
Box 4 · Social Security tax withheld
The employee Social Security tax that was withheld.
Box 3 is wages; box 4 is tax. The employer’s matching tax is not another employee deduction.
Box 5 · Medicare wages and tips
Wages and tips reported for Medicare.
Medicare does not have the Social Security annual wage-base limit, and some adjustments differ from federal income-tax wages.
Box 6 · Medicare tax withheld
The employee Medicare tax withheld, including Additional Medicare withholding where applicable.
It is separate from federal income tax in box 2.
Box 7 · Social Security tips
Tips included in Social Security reporting.
Read it with the other wage and tip boxes. It is not an extra payment being made to you.
Box 8 · Allocated tips
Tips the employer allocated under the applicable reporting rules.
Allocated tips have separate tax-return instructions. Do not read this as another withholding deduction or ignore it automatically.
Box 9 · Unused space
The 2026 form does not use this space for an employee wage or tax amount.
Do not invent an amount to fill a blank box.
Box 10 · Dependent-care benefits
Benefits reported through the employer’s dependent-care assistance program. The total can include excluded and taxable amounts.
The IRS corrected the stale $5,000 figure in the 2026 instructions to a $7,500 maximum. Actual eligibility and other limits still apply; a box 10 amount is not automatically all taxable.
IRS 2026 W-2/W-3 instructions ↗ · IRS correction: 2026 dependent-care benefits ↗
Box 11 · Nonqualified plans
Certain nonqualified deferred-compensation amounts.
This is not the box for every retirement deduction. Ask payroll or the plan administrator which plan and year the amount represents.
Box 12 · Letter codes and amounts
The letter code explains the amount beside it. Slots 12a–12d are places to print codes, not four fixed tax categories.
Read the code, not just the slot. See the common-code explanations below and the IRS full code list.
Box 13 · Three separate checkboxes
Statutory employee, retirement plan and third-party sick pay each describe a different reporting status.
The retirement-plan checkbox is not your account balance and does not by itself mean all plan contributions are taxable.
Box 14a · Other
Additional information the employer reports with its own labels.
Read each label. A number here is not automatically tax-free, taxable or another amount you owe.
Box 14b · Treasury Tipped Occupation Codes
A separate tipped-occupation reporting field on the 2026 form.
This is an occupation code, not a tax withheld or approval of a personal tips deduction.
Box 15 · State and employer state ID
Identifies a reporting state and the employer’s state account.
Multiple state rows may appear. This is not your employee ID.
Box 16 · State wages, tips, etc.
The wages reported for the state shown in box 15.
State rules can differ from federal rules. Do not add multiple state wage rows blindly; some wages can appear in more than one jurisdiction.
Box 17 · State income tax withheld
State income tax taken from pay.
Read it with the state in box 15. Withholding and final state tax owed are different.
Box 18 · Local wages, tips, etc.
Wages reported for the locality shown in box 20.
A local wage amount is different from local tax withheld.
Box 19 · Local income tax withheld
Local income tax taken from pay.
Read the locality and its official instructions before deciding what return or credit applies.
Box 20 · Locality name
Identifies the local taxing jurisdiction.
It may be a city, county, district or another locality. A ZIP code alone does not settle the jurisdiction.
Some common box 12 codes
Code C
Taxable group-term life insurance cost over $50,000 of coverage.
Not every imputed-income reimbursement belongs under code C.
Code D
Traditional 401(k) employee elective deferrals.
A retirement contribution amount, not tax withheld.
Code AA
Designated Roth 401(k) employee contributions.
Roth and traditional contributions do not have identical federal income-tax treatment.
Code DD
Cost of employer-sponsored health coverage.
An informational amount; it is not automatically additional taxable income.
Code TP
Total cash tips reported to the employer for 2026.
Not automatic proof that every dollar qualifies for an individual tips deduction.
Code TT
Total qualified overtime compensation for 2026.
Generally the qualifying FLSA premium portion, not all overtime earnings and not an automatic payroll-tax exemption.
The full IRS list has additional codes. TP and TT are 2026 reporting codes, not an automatic income- or payroll-tax exemption. For a different tax year, open that year’s official form and instructions.
06 / Federal withholding certificate · 2026
What each W-4 step is for.
2026 W-4 instructions · not a 2025 or 2027 election guide
This explains the form without choosing your filing status, dependents, credits, deductions or extra withholding. Do not enter your household’s tax information here. Submit any completed form only through your employer’s approved process.
Open the official 2026 W-4 ↗ Use the IRS estimator ↗
Step 1 · Your information and filing status
Tells the employer who you are and which filing-status selection you are using for federal withholding.
Use the definitions on the official form. Enter personal information only in your employer’s secure process. This guide does not choose a status.
Step 2 · Multiple jobs or a working spouse
Helps coordinate withholding across simultaneous jobs.
The form offers an IRS estimator, a worksheet or a qualifying two-job checkbox method. Choose the appropriate method under the instructions, rather than combining all three automatically.
Step 3 · Dependent and other credits
Accounts for eligible credits in the withholding calculation.
Qualifying-child, dependent and income conditions matter. The guide does not decide who you can claim or calculate a credit election.
Step 4a · Other income
Can account for expected income that does not have withholding, such as interest or dividends.
This line is different from the regular wages from this job. Use the official instructions or estimator for a personal calculation.
Step 4b · Deductions
Uses the result of the form’s deductions worksheet.
Follow the 2026 worksheet on page 4 of the five-page form. Do not copy your entire standard deduction or itemized-deduction total into this line without following it.
Step 4c · Extra withholding each pay period
Adds an extra dollar amount to withholding from each paycheck.
It is per pay period, not an annual total. This guide will not recommend a dollar amount or percentage.
Step 5 · Sign and date
Completes the employee certificate.
Review and submit it through the employer’s approved process. P.A.Y. does not sign, submit or store a W-4.
2026 form exempt · Separate exemption checkbox
The 2026 form has a specific exemption checkbox for people who meet both stated conditions.
A refund alone does not establish eligibility. Read the prior-year/current-year tax-liability tests and the form’s renewal instructions. Federal income-tax exemption does not automatically remove FICA or state/local tax.
07 / Official resources
State and local forms have their own rules.
Choose a state or DC to open its official resource. This directory does not decide where you owe tax, choose an election, determine reciprocity or locate every taxing jurisdiction. Home and work locations can both matter. A ZIP code alone is not enough for every local tax.
Alabama
Form A4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Alaska
No state wage-income-tax withholding certificate
No state personal income tax. Federal withholding and other applicable payroll items can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Arizona
Form A-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Arkansas
AR4EC (agency withholding instructions)
Official2026 withholding instructions identify AR4EC. This link is agency guidance, not an interactive employee-form service.
Open the official agency resource ↗California
Form DE 4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Colorado
Form DR 0004
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Connecticut
Form CT-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Delaware
Form DE-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗District of Columbia
Form D-4
The agency currently flags D-4/D-4A as under review. Use its current listed form and employer instructions.
Open the official agency resource ↗Florida
No state personal-income-tax withholding certificate
No state personal income tax. Federal withholding and other applicable payroll items can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Georgia
Form G-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Hawaii
Form HW-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Idaho
Form ID W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Illinois
Form IL-W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Indiana
Form WH-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Iowa
Form IA W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Kansas
Form K-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Kentucky
Form K-4
Use the current forms filter on the agency page to locate K-4; do not reuse an old form's tax-rate text.
Open the official agency resource ↗Louisiana
Form L-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Maine
Form W-4ME
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Maryland
Form MW507
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Massachusetts
Form M-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Michigan
Form MI-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Minnesota
Form W-4MN
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Mississippi
Form 89-350
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Missouri
Form MO W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Open the official agency resource ↗Montana
MW-4 — Montana withholding certificate
Use the current employee form and its instructions; eligibility and special situations require review.
Open the official agency resource ↗Nebraska
W-4N — Nebraska withholding allowance certificate
Agency forms page lists W-4N. A federal W-4 is not a substitute for reviewing Nebraska's certificate rules.
Open the official agency resource ↗Nevada
No broad state wage-income-tax certificate for 2026
Federal withholding still applies where required. Other payroll taxes or another state's rules may apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
New Hampshire
No broad state wage-income-tax certificate for 2026
Official agency search content states W-2 wages are not subject to NH income tax. Page retrieval returned 403; do not imply a live form completion check. Federal and other-state rules can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
New Jersey
NJ-W4 — Employee's Withholding Allowance Certificate
Agency payroll forms page lists NJ-W4. Use New Jersey instructions rather than copying federal entries.
Open the official agency resource ↗New Mexico
Federal W-4 information and New Mexico withholding guidance
Agency guidance bases withholding on federal W-4 information and state tables; no separate state certificate is supplied here.
Open the official agency resource ↗New York
IT-2104 — New York withholding allowance certificate and instructions
The 2026 instructions cover New York State and, when applicable, New York City and Yonkers. Other forms address specific exemptions or nonresidence.
Open the official agency resource ↗North Carolina
NC-4 / NC-4EZ — review the agency's eligibility and instructions
The linked page is NC-4EZ; do not assume everyone qualifies for the short form. Use the agency's current NC-4 instructions where needed.
Open the official agency resource ↗North Dakota
Federal W-4 information and North Dakota withholding guidance
North Dakota relies on the federal W-4 for withholding information; follow the state's current guidance.
Open the official agency resource ↗Ohio
IT 4 — Ohio Employee's Withholding Exemption Certificate
Official tax agency asset: combined Ohio IT 4 with residency and school-district fields. The older agency landing page and static-form link returned 404; use this verified agency-hosted PDF and current instructions.
Open the official agency resource ↗Oklahoma
OK-W-4 — Employee's State Withholding Allowance Certificate
Official current agency-hosted form; its revision date is not a tax-year promise. Review applicable instructions before completing it.
Open the official agency resource ↗Oregon
OR-W-4 and Oregon withholding calculator guidance
Oregon requires its own withholding information. This agency page explains the certificate, worksheets and calculator.
Open the official agency resource ↗Pennsylvania
Pennsylvania withholding guidance; REV-419 only for qualifying nonwithholding situations
REV-419 is not a universal allowance form for all employees. Local earned-income and local-services taxes need a separate locality review.
Open the official agency resource ↗Rhode Island
RI W-4 — Employee's Withholding Allowance Certificate
Agency page lists the 2026 RI W-4. Confirm the form year and applicable instructions.
Open the official agency resource ↗South Carolina
SC W-4 — South Carolina employee withholding certificate
Agency page lists the 2026 SC W-4. It is distinct from North Carolina's NC-4 / NC-4EZ.
Open the official agency resource ↗South Dakota
No broad state wage-income-tax certificate for 2026
Federal withholding still applies where required. Other payroll taxes or another state's rules may apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Tennessee
No broad state wage-income-tax certificate for 2026
Agency guidance states Tennessee has no state income-tax withholding on earned income. Federal and other-state rules may still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Texas
No broad state wage-income-tax certificate for 2026
Official Comptroller guide states Texans pay federal, not state or local, income taxes. Retriever did not parse the download's application/octet-stream content type; federal and other-state obligations can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Utah
Federal W-4 information and Utah withholding guidance
Agency guidance bases Utah withholding on federal W-4 information and state tables. Do not copy a withholding election from another state.
Open the official agency resource ↗Vermont
W-4VT — Vermont Employee's Withholding Allowance Certificate
Official agency form page indexed and verified through search; page retrieval returned 403. Review Vermont-specific instructions.
Open the official agency resource ↗Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Virginia
VA-4 — Employee's Virginia withholding exemption certificate
Official agency FAQ identifies VA-4; direct page retrieval timed out. Use the agency's current form and instructions.
Open the official agency resource ↗Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
Washington
No broad state wage-income-tax certificate for 2026
This directory is scoped to 2026. Do not turn this into a permanent no-income-tax claim; the agency discusses future changes. Federal withholding and other payroll premiums can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Official agency listing verified in research; the page could not be fully retrieved by the research tool. Check its current instructions and year.
West Virginia
IT-104 — Employee's Withholding / Exemption Certificate
Agency forms page lists IT-104. Review state-specific exemption and nonresident instructions where relevant.
Open the official agency resource ↗Wisconsin
WT-4 — Employee's Wisconsin Withholding Exemption Certificate
Official forms portal is linked; agency FAQ identifies WT-4. The portal's form list uses dynamic content.
Open the official agency resource ↗Wyoming
No broad state wage-income-tax certificate for 2026
Official state information says Wyoming has no individual income tax. Federal withholding and other-state rules can still apply.
Open the official agency resource ↗No broad state wage income tax in 2026. This does not remove federal tax or establish the treatment of other payroll contributions.
Choose an official state resource.
Reading stays public. A free P.A.Y. profile opens these controls; newsletter and promotional email remain optional.
Open my free profile →A few official local resources
Pennsylvania local taxes
Official tool uses home and work addresses and shows PSD codes, resident/nonresident EIT and LST information. Confirm geographic matches with the municipality or school district where necessary; this is not a ZIP-only determination.
PA DCED — Find Local Withholding Rates by Address ↗Ohio school district tax
Use the agency’s current root Finder tool and a precise address/date; choose the relevant school-district or municipal tax type. Legacy deep links returned404. The agency recommends confirming jurisdiction with the municipality or county auditor; ZIP alone can miss boundaries.
Ohio The Finder — address-based local tax search ↗New York / NYC / Yonkers
Use the current instructions and applicable residence/nonresidence forms. This directory does not determine personal residence, reciprocity, local jurisdiction or withholding elections.
2026 IT-2104 instructions — NYS, NYC and Yonkers ↗Directory researched October 31, 2026. All 50 states and DC are represented: 43 official resources opened; eight official search listings verified where the research tool could not retrieve the page. This is a resource directory, not an audit of every form’s instructions. Check the current tax year and agency updates when you open a link. No broad state wage income tax does not mean no federal tax or other payroll contributions.
A useful question beats a guess.
“Can you explain this exact line, the benefit or period it covers, and how it changes cash, taxable wages and employee taxes?”
Open the detailed payroll / HR imputed-income guide →Source year: 2026. Calculator reference reviewed October 30, 2026; form and directory research October 31, 2026. Educational guidance only. No taxability decision, tax return, full net-pay estimate or employer-record access.