January 10, 2023 Interim Form Updates

Table of Contents

• SPF 2023-R1
  • SPF 2023-R1 Form Corrections and Updates
  • SPF 2023-R1 SPF Catalog Updates

SPF 2023-R1

Form Corrections and Updates

Federal

Form W-4 updated for 2023

[SPF-3690]  
Form Title: Employee's Withholding Certificate
SPF Form ID: W4101
Form version: 2022.12.0

Effective 1 January 2023, Form W-4 has been updated with the following changes:

• The form year was updated from 2022to 2023.
• The second filing status in Step 1(c) has been updated from "Married filing jointly or Qualifyingwidow(er)" to "Married filing jointly or Qualifyingsurviving spouse." This change has been reflected across the entire form for this filing status.
• Step 2(a), Step 2(b), and Step (2c) have been updated, along with the TIP verbiage for this question.
• Language in Step 3 has been updated along with the step title that now reads "Step 3: Claim Dependentand Other Credits."
• In the second line of the deduction worksheet for Step 4(b), the amounts for each filing status have been updated as follows:
  • Married filing jointly or qualifying surviving spouse was updated from $25,900 to $27,700.
  • Head of household was updated from $19,400 to$20,800.
  • Single or married filing separately) was updated from $12,950 to$13,850.
• The dollar amounts have been updated in the tables for the three filing statuses on page 4.
• The form instructions have been updated.
• Minor updates to spacing and formatting.

Additionally, Forms NM101, ND104, and UT101 have been updated with the changes above since New Mexico, North Dakota, and Utah use the Federal W-4 for state withholding. 

https://www.irs.gov/pub/irs-pdf/fw4.pdf

Publications 501 and 505 updated for 2023

[SPF-3695]  

The latest versions of Publication 501 and Publication 505 have been added to SPF. For hosted and on-premise clients, these publications are referenced within the UI in Guided Mode and Choose Mode. API clients can access the PDFs using the URL to the CDN returned in the questions array.

https://www.irs.gov/pub/irs-pdf/p501.pdf

https://www.irs.gov/pub/irs-pdf/p505.pdf

Arizona

Form A-4C updated

[SPF-3701]  
Form Title: Request for Reduced Withholding to Designate for Tax Credits
SPF Form ID: AZ107
Form version: 2022.12.0

Effective 1 January 2023, Form A-4C has been updated with the following changes:

• The form version and date have been updated from "ADOR 10761 (21)" to "ADOR 10761 (22)."
• The reference to "2022" has been updated to "2023."
• Minor corrections to capitalization and spelling throughout the form. 

https://azdor.gov/forms/withholding-forms/request-reduced-withholding-designate-tax-credits

Form WEC updated

[SPF-3700]  
Form Title: Employee Withholding Exemption Certificates
SPF Form ID: AZ102
Form version: 2022.12.0

Effective 1 January 2023, Form WEC has been updated with the following changes:

• The form version and date have been updated from "ADOR 10125 (21) with ADOR 10125 (22)."
• The reference to "2022" has been updated to "2023."

https://azdor.gov/forms/withholding-forms/withholding-exemption-certificate

Connecticut

Form CT-W4 updated

[SPF-3702]  
Form Title: Employee's Withholding Certificate
SPF Form ID: CT101
Form version: 2022.12.0

Effective 1 January 2023, Form CT-W4 has been updated with the following changes:

• The form revision date has been updated from "(Rev 12/21)" to "(Rev 12/22)."
• The Qualifying Surviving Spouse filing status was updated from QualifyingWidow(er)to QualifyingSurviving Spouse. 
• The reference to "2022" has been updated to "2023."
• Minor updates to verbiage.

https://portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/Withholding-Forms

Form CT-W4NA updated

[SPF-3704]  
Form Title: Employee's Withholding Certificate Nonresident Apportionment
SPF Form ID: CT102
Form version: 2022.12.0

Effective 1 January 2023, Form CT-W4NA has been updated with the following changes:

• The form revision date has been updated from "(Rev 12/21)" to "(Rev 12/22)."
• The Qualifying Surviving Spouse filing status was updated from QualifyingWidow(er)to QualifyingSurviving Spouse. 
• The reference to "2022" has been updated to "2023."
• Minor updates to verbiage in the instructions. 

https://portal.ct.gov/-/media/DRS/Forms/2022/WTH/CT-W4NA_1222.pdf

Colorado

Form DR 0004 updated

[SPF-3682]  
Form Title: Colorado Employee Withholding Certificate
SPF Form ID: CO103
Form version: 2022.12.0

Effective 1 January 2023, Form DR 0004 has been updated with the following changes:

• The form revision date has been updated from "DR 0004 (11/05/21)" to "DR 0004 (11/15/22)."
• Year in the form title has been updated from 2022to 2023.
• Verbiage changes within the instructions, including the section on reasons to complete the form in addition to the instructions for worksheet 1.
• Box two on the form has been updated.
• The standard allowances for all filing statuses have changed.
• Box four in worksheet 2 has been updated to divide by "4.40%" instead of "4.55%."

https://tax.colorado.gov/sites/tax/files/documents/DR%200004.pdf

Minnesota

Form MWR updated

[SPF-3710]  
Form Title: Reciprocity Exemption/Affidavit of Residency for Tax Year 2022
SPF Form ID: MN102
Form version: 2022.12.0

Effective 1 January 2023, Form MWR has been updated with the following changes:

• Form year has been updated from 2022to 2023.
• Bar code in the upper right corner of the form has been updated.
• Revision date has been removed from the form.
• Minor updates to verbiage.

https://www.revenue.state.mn.us/sites/default/files/2022-12/mwr_23.pdf

Form W-4MN updated

[SPF-3693]  
Form Title: Minnesota Withholding Allowance/Exemption Certificate
SPF Form ID: MN103
Form version: 2022.12.0

Effective 1 January 2023, Form W-4MN has been updated with the following changes:

• Reference to year 2022has been updated to 2023throughout the form. 
• Section 2 line D has been updated to now read "I am an American Indian that resides and works on a reservationfor which I am enrolled (see instructions)."
• Page two title has been updated to read "Form W-4MN Instructions for Employees." Previously, it also stated "and Pension/Annuity Recipients."
• Itemized deduction values for all filing status and income threshold have been updated in the Itemized Deductions and Additional Income Worksheet.
• Line 8 in the Itemized Deductions and Additional Income Worksheet has been updated to divide by$4,800from $4,450.
• Line spacing in the "Section 2 — Minnesota Exemption" instructions has been condensed to remove the third page. 
• Form W-4MN Employer Instructions have been moved to page 4 from page 5. Additional minor change to verbiage in the instructions throughout the form.

https://www.revenue.state.mn.us/sites/default/files/2022-12/w-4mn.pdf

Missouri

Form MO W-4 updated

[SPF-3699]  
Form Title: Employee's Withholding Certificate
SPF Form ID: MO101
Form version: 2022.12.0

Effective 1 January 2023, Form MO W-4 has been updated with the following changes:

• Revision date has been updated from "Revised08-2021" to "Revised10-2022."
• Minor changes to verbiage, including the fax number that now reads877-573-6172.

https://dor.mo.gov/forms/?formName=MO+W-4&category=&year=99

New York

Form IT-2104 updated

[SPF-3709]  
Form Title: Employee's Withholding Allowance Certificate
SPF Form ID: NY101
Form version: 2022.12.0

Effective 1 January 2023, Form IT-2104 has been updated with the following changes:

• Reference to year 2022has been updated to 2023. 
• The instructions that extended from page 1 to page 8 have been removed from the form. 
• The guidance for completing line 1 and 2 has been updated to the following: "Before making any entries, see the Note below, and if applicable, complete the worksheet in the instructions." A note to employees has been added.  Additional verbiage has been added to line 1 and line 2. 
• The Penalty section is now on top of Employee's Signature box.
• The Employee and Employer instructions have been revised. 
• The abbreviation "NYS" has been spelled out as "New York State."

https://www.tax.ny.gov/forms/current-forms/it/it2104i.htm

Form IT-2104-E updated

[SPF-3708]  
Form Title: Certificate of Exemption from Withholding
SPF Form ID: NY103
Form version: 2022.12.0

Effective 1 January 2023, Form IT-2104-E has been updated with the following changes:

• The certificate expiration date was updated from April 30, 2023to April 30, 2024.
• Filing Status C has been updated from "Qualifyingwidow(er)or head of household with qualifying person" to "Qualifyingsurviving spouseor head of household with qualifying person."
• The date ranges within the group A exemption criteria have been updated.
• Minor verbiage updates in the instructions.

https://www.tax.ny.gov/pdf/current_forms/it/it2104e_fill_in.pdf

Form IT-2104-SNY updated

[SPF-3707]  
Form Title: Certificate of Exemption from Withholding for START-UP NY Program
SPF Form ID: NY107
Form version: 2022.12.0

Effective 1 January 2023, Form IT-2104-SNY has been updated to reference 2023instead of 2022. No other changes to the form were made. 

https://www.tax.ny.gov/pdf/current_forms/it/it2104sny_fill_in.pdf 

North Carolina

Form NC-4 updated

[SPF-3697]  
Form Title: Nonresident Alien Employee's Withholding Allowance Certificate
SPF Form ID: NC101
Form version: 2022.12.0

Effective 1 January 2023, Form NC-4 has been updated with the following changes:

• Revision date has been updated from 11-21to 11-22.
• In Part II of the worksheet, the divisible number has been updated from $128 to$122. 
• The additional withholding amounts for all filing status within the Multiple Jobs section have been updated.

https://www.ncdor.gov/taxes-forms/withholding-tax/withholding-tax-forms-and-instructions/employees-withholding-allowance-certificate-nc-4

Form NC-4 NRA updated

[SPF-3698]  
Form Title: Nonresident Alien Employee's Withholding Allowance Certificate
SPF Form ID: NC103
Form version: 2022.12.0

Effective 1 January 2023, Form NC-4 NRA has been updated with the following changes:

• Revision date has been updated from 11-21to 11-22.
• The additional withholding per pay period allowance have been updated.
  • Weekly has been updated from $12 to$13.
  • Biweekly has been updated from $24 to$25.
  • Semimonthly has been updated from $26 to$28.
  • Monthly has been updated from $52 to$55.

https://www.ncdor.gov/taxes-forms/withholding-tax/withholding-tax-forms-and-instructions/nonresident-alien-employees-withholding-allowance-certificate

Wisconsin

Form WT-4A updated

[SPF-3681]  
Form Title: Worksheet for Employee Withholding Agreement
SPF Form ID: WI102
Form version: 2022.12.0

Effective 1 January 2023, Form WT-4A has been updated with the following changes:

• The reference to year "2022" has been updated to "2023" throughout the form and instructions.
• The agreement expiration was updated from April 30, 2022to April 30, 2023.
• The form revision date has been updated from "W-234 (R. 12-21)" to "W-234 (R. 10-22)."
• Date for the laws and regulations enacted was updated from "December 1, 2021" to "October 18, 2022."
• Instructions for completing Line 2 of the worksheet has been updated from referencing line5on Form 1 to referencing line7on From 1 of the employee's Wisconsin income tax return.
• The standard deduction and tax rate schedules for full-year residents and the explanation have been updated for 2023.

https://www.revenue.wi.gov/TaxForms2017through2019/w-234f.pdf

SPF Catalog Updates

Form W-4 (W4101) version 2022.12.0 has been added and version 2022.01.0 has been deprecated.

[SPF-3690]  

Form WEC (AZ102) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3700]  

Form A-4C (AZ107) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3701]  

Form DR 0004 (CO103) version 2022.12.0 has been added and version 2021.11.0 has been deprecated.

[SPF-3682]  

Form CT-W4 (CT101) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3702]  

Form CT-W4NA (CT102) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3704]  

Form MWR (MN102) version 2022.12.0 has been added and version 2022.01.0 has been deprecated.

[SPF-3710]  

Form W-4MN (MN103) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3693]  

Form MO W-4 (MO101) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3699]  

Form NC-4 (NC101) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3697]  

Form NC-4 NRA (NC103) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3698]  

Form W-4 (ND104) version 2022.12.0 has been added and version 2022.01.0 has been deprecated.

[SPF-3690]  

Form W-4 (NM101) version 2022.12.0 has been added and version 2022.01.0 has been deprecated.

[SPF-3690]  

Form IT-2104 (NY101) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3709]  

Form IT-2104-E (NY103) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3708]  

Form IT-2104-SNY (NY107) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3707]  

Form W-4 (UT101) version 2022.12.0 has been added and version 2022.01.0 has been deprecated.

[SPF-3690]  

Form WT-4A (WI102) version 2022.12.0 has been added and version 2021.12.0 has been deprecated.

[SPF-3681]