Wisconsin Department of Revenue Form Instructions

WT-4 — Employee's Wisconsin Withholding Exemption Certificate

Official textrevenue.wi.gov

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WT-4
Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting
Employee's Section (Print clearly)
Employee's legal name (first name, middle initial, last name)
Employee's address (number and street)
City State Zip code

# FIGURE YOUR TOTAL WITHHOLDING EXEMPTIONS BELOW

Table from the official PDF (page 1)
Text version of this table
Employee’s legal name (first name, middle initial, last name)Social security numberSingle Married Married, but withhold at higher Single rate. Note: If married, but legally separated, check the Single box.
Employee’s address (number and street)Date of birth
CityStateZip codeDate of hire
  1. (a) Exemption for yourself - enter 1 … (b) Exemption for your spouse - enter 1 … (c) Exemption(s) for dependent(s) - you are entitled to claim an exemption for each dependent … (d) Total - add lines (a) through (c) …
    1. Additional amount per pay period you want deducted (if your employer agrees) …
    2. I claim complete exemption from withholding (see instructions). Enter "Exempt" …

I CERTIFY that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled. If claiming complete exemption from withholding, I certify that I incurred no liability for Wisconsin income tax for last year and that I anticipate that I will incur no liability for Wisconsin income tax for this year.
Signature
EMPLOYEE INSTRUCTIONS:

  • WHO MUST COMPLETE:

Effective on or after January 1, 2020, every newly-hired employee is required to provide a completed Form WT-4 to each of their employers.
Form WT-4 will be used by your employer to determine the amount of
Wisconsin income tax to be withheld from your paychecks. If you have more than one employer, you should claim a smaller number or no exemptions on each Form WT-4 provided to employers other than your principal employer so that the total amount withheld will be closer to your actual income tax liability.
You must complete and provide your employer a new Form WT-4 within
10 days if the number of exemptions previously claimed DECREASES.
You may complete and provide to your employer a new Form WT-4 at any time if the number of your exemptions INCREASES.
Your employer may also require you to complete this form to report your hiring to the Department of Workforce Development.

  • UNDER WITHHOLDING:

If sufficient tax is not withheld from your wages, you may incur additional interest charges under the tax laws. In general, 90% of the net tax shown on your income tax return should be withheld.

  • OVER WITHHOLDING:

If you are using Form WT-4 to claim the maximum number of exemptions to which you are entitled and your withholding exceeds your expected income tax liability, you may use Form WT-4A to minimize the over withholding.
WT-4 Instructions - Provide your information in the employee section.

  • LINE 1:

Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of August 23, 2023: sec. 71.66, Wis. Stats., and sec. Tax 2.92, Wis. Adm. Code.
The address will be displayed appropriately in a left window envelope.

DEPARTMENT OF WORKFORCE DEVELOPMENT
NEW HIRE REPORTING
PO BOX 14431
MADISON WI 53708-0431

Source: view the official PDF

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  13. wt-4 · WT-4 — Employee's Wisconsin Withholding Exemption Certificate
  14. wt-7 · WT-7 — Employer's Annual Reconciliation of Withheld Tax
Full table of contents →