Withholding exemptions

# (a)

In general. In order for an employer to determine the correct amount of taxes to withhold from an employee’s wages, each employee shall complete Form HW-4 (Withholding Exemption and Status Certificate) or forms prescribed by the department for each employer who is required to withhold taxes from the employee’s wages. Form HW-4 shall show the employee’s marital status, the number of exemptions the employee qualifies for, the employee’s address, social security number, and signature. If an employee does not furnish Form HW-4 to the employer, the employer shall withhold tax as if the employee is single and claims no withholding exemption. At the election of the employer, commercially printed forms substantially the same as Form HW-4 may be used. However, federal Form W-4 may not be used.

# (b)

Exemptions claimed by employee. The number of withholding exemptions claimed by an employee shall not exceed the number of exemptions for which the employee qualifies. If the employee is married, the employee may claim any exemptions to which the employee’s spouse is entitled, but only if the employee’s spouse has not already claimed the exemptions. HRS §235-61(f)

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