Forms W-4 and WT-4 for New Employees

Forms W-4 and WT-4 for New Employees

Beginning January 1, 2020, all employers must use the new Form W-4 for new employees. Existing employees must use the new form if they want to adjust their withholding. If an existing employee does not submit a new Form W-4, employers must continue to withhold based on the W-4 previously submitted. (The IRS revised the form to comply with the income tax withholding requirements in the Tax Cuts and Jobs Act. The redesigned form no longer uses the concept of withholding allowances tied to the personal exemption.)

Additionally, prior to the changes to Form W-4, an employee could use Form W-4 for Wisconsin purposes if the employee’s federal allowances equaled his or her Wisconsin exemptions. Since federal allowances have been removed, the redesigned Form W-4 cannot be used for Wisconsin purposes. Beginning January 1, 2020, all newly hired Wisconsin employees must provide Form WT-4, Employee’s Wisconsin Withholding Exemption Certificate, to their employer. Existing employees that want to change the number of their Wisconsin withholding exemptions must provide Form WT-4 to their employer. Existing employees are not required to provide Form WT-4 to their employer (unless the employer requests it) if the employee wishes to maintain the same number of Wisconsin withholding exemptions used in 2019.

Forms W-4 and WT-4 can be found on our website at ppgpartners.net/forms.