August 2023 W-204 WT-4 Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting

EMPLOYER INSTRUCTIONS for Department of Revenue:

• If you do not have a Federal Employer Identification Number (FEIN), contact

the Internal Revenue Service to obtain a FEIN.

• If the employee has claimed more than 10 exemptions OR has claimed com‑

plete exemption from withholding and earns more than $200.00 a week or is

believed to have claimed more exemptions than they are entitled to, mail a

copy of this certificate to: Wisconsin Department of Revenue, Audit Bureau,

PO Box 8906, Madison WI 53708 or fax (608) 267‑0834.

• Keepacopyofthiscerticatewithyourrecords.Ifyouhavequestionsaboutthe

DepartmentofRevenuerequirements,call(608)266‑2772or(608)266‑2776.

EMPLOYER INSTRUCTIONS for New Hire Reporting:

• This report contains the required information for reporting a New Hire to

Wisconsin. If you are reporting new hires electronically, you do not need to

forward a copy of this report to the Department of Workforce Development.

Visit https://dwd.wi.gov/uinh/ to report new hires.

• If you do not report new hires electronically, mail the original form to the Depart‑

mentofWorkforceDevelopment,NewHireReporting,POBox14431,Madison

WI 53708‑0431 or fax toll free to 1‑800‑277‑8075.

• IfyouhavequestionsaboutNewHirerequirements,calltollfree(888)300‑HIRE

(888‑300‑4473). Visit dwd.wi.gov/uinh/ for more information.

Employee’s Wisconsin Withholding Exemption Certicate/New Hire Reporting

WT- 4

W‑204 (R. 8‑23) Wisconsin Department of Revenue

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 ex‑

emptions 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:

(a)‑(c) Number of exemptions – Do not claim more than the correct number

of exemptions. If you expect to owe more income tax for the year than will

be withheld if you claim every exemption to which you are entitled, you may

increase your withholding by claiming a smaller number of exemptions on

lines 1(a)‑(c) or you may enter into an agreement with your employer to have

additional amounts withheld (see instruction for line 2).

income tax purposes may also be claimed as dependents for Wisconsin

purposes. The term “dependents” does not include you or your spouse.

Indicate the number of dependents that you are claiming in the space provided.

• LINE 2:

Additional withholding – If you have claimed “zero” exemptions on line 1, but

still expect to have a balance due on your tax return for the year, you may

wishtorequestyouremployertowithholdanadditionalamountoftaxforeach

pay period. If your employer agrees to this additional withholding, enter the

additional amount you want deducted from each of your paychecks on line 2.

• LINE 3:

Exemption from withholding – You may claim exemption from withholding of

Wisconsin income tax if you had no liability for income tax for last year, and

you expect to incur no liability for income tax for this year. You may not claim

exemption if your return shows tax liability before the allowance of any credit

for income tax withheld. If you are exempt, your employer will not withhold

Wisconsin income tax from your wages.

You must revoke this exemption (1) within 10 days from the time you expect

to incur income tax liability for the year or (2) on or before December 1 if you

expect to incur Wisconsin income tax liabilities for the next year. If you want to

stoporarerequiredtorevokethisexemption,youmustcompleteandprovide

a new Form WT‑4 to your employer showing the number of withholding exemp‑

tions you are entitled to claim. This certificate for exemption from withholding

will expire on April 30 of next year unless a new Form WT‑4 is completed and

provided to your employer before that date.

Signature Date Signed ,

FIGURE YOUR TOTAL WITHHOLDING EXEMPTIONS BELOW

Complete Lines 1 through 3

1. (a) Exemption for yourself – enter 1 .......................................................

(b) Exemption for your spouse – enter 1 ...................................................

(d) Total – add lines (a) through (c) .......................................................

2. Additional amount per pay period you want deducted (if your employer agrees) ......................

3. I claim complete exemption from withholding (see instructions). Enter “Exempt” .....................

ICERTIFYthatthenumberofwithholdingexemptionsclaimedonthiscerticate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.

Employer’s Section

Employer’s payroll address (number and street) City State Zip code

Completed by Title Phone number Email

Employer’s name Federal Employer ID Number

( )

Employee’s Section (Print clearly)

City State Zip code Date of hire

Employee’slegalname(rstname,middleinitial,lastname) Socialsecuritynumber

Employee’s address (number and street) Date of birth

Single

Married

Married, but withhold at higher Single

rate.

Note: If married, but legally separated,

check the Single box.

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