January 9, 2024 Form Updates

Click Boarding has updated to the latest version of our Tax Wizard - 2024- R1 on January 9, 2024.

U.S. Form Changes

Federal

Form W-4 updated

[SPF-4213]
Form Title: Employee's Withholding Certificate
SPF Form ID: W4101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form W-4 (SPF Form ID W4101):

• The year has been updated from 2023 to 2024 throughout
• Page 1
  • Under Step 1, "other details, and privacy" has been replaced by "and when to use the estimator at www.irs.gov/W4App."
  • The IRS has added back information on the estimator tool in multiple places on the 2024 form.
  • In Step 2(a), "Reserved for future use" has been replaced by "Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4). If you or your spouse have self-employment income, use this option; or"
  • The "TIP: If . . . " phrase has been removed at the bottom of Step 2
• Page 2
  • The Instructions page includes changes to the "Your privacy" section
  • Specific instructions on "When to use the estimator" have been added
  • The "Self-employment" section has been edited and the estimator is now referenced
  • The instructions for "Step 2" have been updated
• Page 3
  • A phrase on the estimator has been added to the note above Line 1
  • The dollar amounts in Step 4(b), Line 2 have been updated for all three filing statuses
    • Married filing jointly or qualifying surviving spouse was updated from $27,700 to $29,200
    • Head of household was updated from $20,800 to $21,900
    • Single or married filing separately was updated from $13,850 to $14,600
• Page 4
  • Values in all three tables have been updated

Additionally, the following forms (which use the federal W-4 for state purposes) have been updated:

• Colorado W-4 (CO101)
• New Mexico W-4 (NM101)
• North Dakota W-4 (ND104)
• Utah W-4 (UT101)

Reference: Federal Form W-4

Arizona

Form A-4 updated

[SPF-4207]
Form Title: Employee’s Arizona Withholding Election
SPF Form ID: AZ101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form A-4 (SPF Form ID AZ101):

• The header year was updated from 2023 to 2024
• The banner calling out the 2023 Arizona tax rate decrease was removed
• The revision date was updated from "(22)" to "(23)"

Reference: Form A-4

Form WEC updated

[SPF-4210]
Form Title: Employee Withholding Exemption Certificate
SPF Form ID: AZ102
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form WEC (SPF Form ID AZ102):

• The header year was updated from 2023 to 2024
• The revision date was updated from "(22)" to "(23)"

Reference: Form WEC

Form A-4V updated

[SPF-4208]
Form Title: Voluntary Withholding Request for Arizona Resident Employed Outside of Arizona
SPF Form ID: AZ103
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form A-4V (SPF Form ID AZ103):

• The header year was updated from 2023 to 2024
• The banner calling out the 2023 Arizona tax rate decrease was removed
• The revision date was updated from "(22)" to "(23)"

Reference: Form A-4V

Form A-4C updated

[SPF-4209]
Form Title: 2024 Arizona Request for Reduced Withholding to Designate for Tax Credits
SPF Form ID: AZ107
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form A-4C (SPF Form ID AZ107):

• The header year was updated from 2023 to 2024
• The year in the instructions above the signature line was updated from 2023 to 2024
• The revision date was updated from "(22)" to "(23)"

Reference: Form A-4C

Colorado

Form DR 0004 updated

[SPF-4191]
Form Title: 2024 Colorado Employee Withholding Certificate
SPF Form ID: CO103
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form DR 0004 (SPF Form ID CO103):

• The language has been updated from "Qualifying Widow(er)" to "Qualifying Surviving Spouse." throughout
• The revision date has been updated from 11/15/22 to 11/15/23 on all pages.
• The year in the title has been changed from 2023 to 2024
• The "Table 1: Standard Allowance" amounts have been updated
• Under step 2 of Worksheet 1, the standard allowance amounts have been updated as follows:
  • $11,500 updated to $12,500 for single or married filing separately
  • $18,500 updated to $19,500 for head of household
  • $25,500 updated to $27,000 for filing jointly or qualifying surviving spouse 
• The "Table 2: Child Tax Credit Allowance" amounts have been updated

Reference: Form DR 0004

Connecticut

Form CT-W4 updated

[SPF-4188]
Form Title: Employee's Withholding Certificate
SPF Form ID: CT101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form CT-W4 (SPF Form ID CT101):

• Page 1
  • Revision date updated from "12/22" to "12/23"
  • Effective date in the upper right corner updated from "January 1, 2023" to "January 1, 2024"
• Page 2
  • Various updates were made to the form instructions

Reference: Form CT-W4 

Idaho

Form ID W-4 updated

[SPF-4214]
Form Title: Employee’s Withholding Allowance Certificate
SPF Form ID: ID101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form ID W-4 (SPF Form ID ID101):

• The revision date has been updated from "08-01-2022" to "12-18-2023" throughout the form
• The year has been updated from 2023 to 2024 throughout
• On page 2, the Pay Period Table has been updated:
  • Biweekly updated from $30 to $31
  • Semimonthly updated from $32 to $33
  • Monthly updated from $65 to $67
• On page 2, the values in section 2 have been updated:
  • The value on line 2 has been updated from $12,950 to $13,850
  • The value on line 6 has been updated from $3,417 to $3,534
  • The percentage on line 8 has been updated from 6% to 5.8%

Reference: Form ID W-4

Iowa

Form IA W-4 updated

[SPF-4203]
Form Title: Employee Withholding Allowance Certificate
SPF Form ID: IA101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form IA W-4 (SPF Form ID IA101):

• The effective year has been updated from 2023 to 2024 throughout
• The revision dates at the bottom of each page have been updated
• Page 1
  
  • Verbiage and formatting changes throughout
  • "Marital Status" options have changed to:
    • "Other"
    • "Head of Household"
    • "Married filing jointly" (which also includes another new checkbox for "If so, does your spouse also have earned income?")
  • A dollar sign ($) was added to Lines 1 through 7
  • Line 2 now states "You may claim $40 for each dependent" instead of "You may claim 1 allowance for each dependent"
  • Line 4 now states "Divide this amount by 15, round to the nearest whole dollar" instead of "Divide this amount by $600, round to the nearest whole number"
• Page 2
  • Verbiage changes throughout
  • "Line 1. Personal allowances" has replaced numbers of allowances with dollar value amounts
  • "Line 3. Allowances for itemized deductions" dollar values have been updated
  • "Line 5. Allowances for child and dependent care credit" dollar values have been updated

To support these form changes, several IA01 tax parameters have been updated:

• IA.filingStatus could previously return either 'S' for "Single," or "M" for "Married." Now it can return the following for 2024:
  
  • "O" for "Other"
  • "H" for "Head of Household"
  • "M" for "Married filing jointly"
• IA.spouseEmployed has been added; this is a boolean (true/false) parameter that corresponds to the new "If so, does your spouse also have earned income?" checkbox in the "Marital Status" section
• IA.totalAllowances no longer has an upper limit of "100," since allowances are now whole dollar values instead of a count of allowances

Reference: Form IA W-4

Minnesota

Form W-4MN updated

[SPF-4204]
Form Title: Minnesota Withholding Allowance/Exemption Certificate
SPF Form ID: MN103
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form W-4MN (SPF Form ID MN103):

• The year has been updated from 2023 to 2024 throughout
• Under "Itemized Deductions and Additional Income Worksheet" at the top of page 3:
  • Step 1 has been updated from "$220,650 ($110,325 for Married Filing Separately)" to "$232,500 ($116,250 for Married Filing Separately)"
  • Married Filing Jointly amount has been updated from $27,650 to $29,150
  • Head of Household amount has been updated from $20,800 to $21,900
  • Single or Married Filing Separately has been updated from $13,825 to $14,575
  • The amount in step 8 has been updated from $4,800 to $5,050

Reference: Form W-4MN

Mississippi

Form 89-350 updated

[SPF-4206]
Form Title: Mississippi Employee's Withholding Exemption Certificate
SPF Form ID: MS101
Form version: 2023.12.0

Effective 1 January 2024, the following change has been made to Form 89-350 (SPF Form ID MS101):

• The form information in the upper left corner has been updated from "Form 89-350-22-8-1-000 (Rev. 10/22)" to "Form 89-350-23-1-1-000 (Rev. 09/23)"

As of the publication of these release notes, the state has not yet published this updated form on its website. 

Montana

Form MW-4 updated

[SPF-4174]
Form Title: Montana Employee's Withholding and Exemption Certificate
SPF Form ID: MT101
Form version: 2023.12.0

Effective 1 January 2024, legislation passed in Montana will result in significant changes to their withholding tax formula. As a result, several changes have been made to Form MW-4 (SPF Form ID MT101) and employees are encouraged to file a new withholding form for 2024 to ensure their withholding is correct. The changes to the form are as follows:

• The revision date has been updated from "V3 1/2022" to "V4 10/2023"
• In the employee information at the top of the form, "Current mailing address" has been changed to "Physical address"
• The Penalty of Perjury Statement has been moved to the bottom of page 1
• "Section 1: Montana Allowances" has been removed; allowances are no longer used for 2024
• "Federal filing status" has been added on Line 1 with three filing status options
• "Married Filing Jointly with Both Spouses Working" has been added on Line 2
• "Extra withholding" has been added to the form on Line 3
• "Reduced withholding" has been added to the form on Line 4
• Exemptions are now on Line 5
• The Employer Information section has changed at the bottom of the page
• The form has been extended from three pages to six since there is now a Multiple Jobs Worksheet and Tables, in addition to Instructions, on pages 2-6

To support these form changes, several MT101 tax parameters have been updated:

• MT.totalAllowances has been removed; Montana no longer uses allowances on the form
• MT.filingStatus has been added for Line 1 ("Federal filing status"); it can return the following values:
  • "S" for "Single or married filing separately"
  • "M" for "Married filing jointly or qualifying widower"
  • "H" for "Head of household"
• MT.twoJobs has been added; this is a boolean (true/false) parameter that corresponds to the new checkbox on Line 2 ("Married Filing Jointly with Both Spouses Working")
• MT.reducedWHAmount has been added for Line 4 ("Reduced withholding")

Reference: Form MW-4

North Dakota

Form NDW-R updated

[SPF-4199]
Form Title: Reciprocity Exemption From Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota 
SPF Form ID: ND101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form NDW-R (SPF Form ID ND101):

• The identification number and revision date went from blank on the original copy, to "SFN 28729 (12-2023)" on the upper left of pages 1 and 2 on the new copy
• The form ID number and revision date have been added to the top left of page 2
• The website has been updated from www.nd.gov/tax to tax.nd.gov

Reference: Form NDW-R

Form NDW-M updated

[SPF-4162]
Form Title: Exemption From Withholding for a Qualifying Spouse of a U.S. Armed Forces Servicemember
SPF Form ID: ND105
Form version: TBD

Effective 1 January 2024, the following changes have been made to Form NDW-M (SPF Form ID ND105):

• Revision date updated from "12-2022" to "12-2023"
• The word "information" removed from the middle of the first page
• Instructions on page 2 updated for NDW-M (previously included instructions for NDW-R)

Reference: Form NDW-M

South Carolina

Form SC W-4 updated

[SPF-4198]
Form Title: South Carolina Employee's Withholding Allowance Certificate
SPF Form ID: SC101
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form SC W-4 (SPF Form ID SC101):

• The years have been updated throughout
• The term "nonwage" has been updated to "non-wage" throughout
• Page 1
  • The revision date has been updated from "(Rev. 11/3/22)" to "(Rev. 11/30/23)"
  • In step 3, an asterisk (*) has been added to "Married, but withhold at higher Single rate"
  • In step 3, the wording below the boxes has been updated from "If Married filing separately, check Married, but withhold at higher Single rate" to "*Check if married but filing separately"
  • In box 10, the "Employer identification number (EIN)" has been updated to "FEIN"
  • In the first paragraph of the employee instructions, "tax return" has been changed to "South Carolina Individual Income Tax return"
  • In the second paragraph of the employee instructions, the word "have" has been changed to "be"
• Page 2
  
  • In the Non-Wage Income paragraph, "using the SC1040ES, Individual Declaration of Estimated Tax," & "Find the SC1040ES with instructions at dor.sc.gov/forms." has been removed
  • In the Non-Wage Income paragraph, "If you are unable to make an Estimated Tax Payment on MyDORWAY, use the SC1040ES, available at dor.sc.gov/forms." has been added  
  • In the Employer instructions under Box 10, "Employer Identification Number (EIN)." has been changed to "Federal Employer Identification Number (FEIN)"
  • In the paragraph following the Employer instructions, the word "the" has been removed twice before "W-2s"
  • In the paragraph following the Employer instructions, the following wording has been added: "Beginning in 2024, employers can also submit W-2cs, W-2Gs, 1099-Rs, 1099-NECs, and 1099-MISCs on MyDORWAY at MyDORWAY.dor.sc.gov. Follow the previous steps. Under the Other section, you'll select the form type you wish to upload." 
• Page 3
  
  1. In step 8, "$4,400" has been updated to "$4,700"

Additionally, SPF will no longer return the employerAdditionalInfoRequired tax parameter for SC101. This was previously used to let employers know to send in a stateEIN, but the form now states that they use the Federal EIN (FEIN) instead.

Documentation: Form SC W-4

SPF Functionality Corrections and Updates

Federal

Corrected rounding issue on Line 4 of Multiple Jobs Worksheet pdf

[SPF-4155]

When completing the worksheet for Form W-4, question 4 indicates that this amount may be rounded. While this calculated field displayed the correct rounded amount on the survey question, the resulting PDF would previously display a decimal amount for Line 4. 

This has been corrected to display a whole number on Line 4 of the pdf.

Connecticut

Corrected issue with the back button in guided flow

[SPF-4187]

When a Connecticut employee clicked the "Back" button after completing the federal form in guided mode, they wouldn't be presented with the Connecticut form upon completing the federal form a second time. Instead, the "Finished" button would appear.

This has been corrected so that if the employee clicks the "Back" button after completing the federal form and goes through the federal form again, they will be presented with the "Continue" button which will then take them to the Connecticut form.

Georgia

Added a calculated amount for line 1 of the worksheet

[SPF 4157, SPF-4196]

Form Title: Employee's Withholding Allowance Certificate
SPF Form ID: GA101
Form version: 2021.6.0

On the "Worksheet for Calculating Additional Allowances" for Form G-4 (SPF Form ID GA101), there are checkboxes used to calculate the amounts on Lines 2E and 2G. Previously, this calculated amount did not appear in Guided or Choose mode. 

This has been updated so that users will now see the calculated amount as they check the boxes. 

Additionally, Line 2C of the worksheet states that if the the value is less than zero, it should be entered as zero. The final PDF would show the correct result as zero if it was calculated as a negative result, but the value could still appear as a negative value.

Hawaii

Form HW-6 updated

[SPF-4154]
Form Title: Employee's Statement To Employer Concerning Nonresidence In The State Of Hawaii
SPF Form ID: HI103
Form version: 2023.02.0

A typo on the resident survey of form HW-6 (SPF Form ID HI103) has been corrected.

Previously, an apostrophe (') was in place of additional wording as shown below.

This has been corrected to replace the apostrophe with "See instructions".

Miscellaneous

 

[SPF-4147]

The jurisdiction boxes have been redesigned to be consistent with the design of the boxes when this same selection is set to false. The wording at the top has also been updated to read "Your selected jurisdictions based on your home and work addresses"

Previously, the jurisdiction boxes appeared as shown below and the wording at the top led the employee to believe they could make a selection when this was disabled.

SPF Catalog Updates

U.S.

Federal

• Federal Form W-4 (W4101) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

Arizona

• Arizona Form A-4 (AZ101) version 2023.12.0 has been added and version 2022.11.0 has been deprecated
• Arizona Form WEC (AZ102) version 2023.12.0 has been added and version 2022.12.0 has been deprecated
• Arizona Form A-4V (AZ103) version 2023.12.0 has been added and version 2022.11.0 has been deprecated
• Arizona Form A-4C (AZ107) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

Colorado

• Colorado Form W-4 (CO101) version 2023.12.0 has been added and version 2022.12.0 has been deprecated
• Colorado Form DR 0004 (CO103) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

Connecticut

• Connecticut Form CT-W4 (CT101) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

Idaho

• Idaho Form ID W-4 (ID101) version 2023.12.0 has been added and version 2023.01.0 has been deprecated

Iowa

• Iowa Form IA W4 (IA101) version 2023.12.0 has been added and version 2023.01.0 has been deprecated
  • The IA.filingStatus tax parameter has changed
  • The IA.spouseEmployed tax parameter has been added

Minnesota

• Minnesota Form W-4MN (MN103) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

Mississippi

• Mississippi Form 89-350 (MS101) version 2023.12.0 has been added and version 2023.01.0 has been deprecated

Montana

• Montana Form MW-4 (MT101) version 2023.12.0 has been added and version 2023.01.0 has been deprecated
  • The MT.totalAllowances tax parameter has been removed
  • The MT.filingStatus tax parameter has been added
  • The MT.twoJobs tax parameter has been added
  • The MT.reducedWHAmount tax parameter has been added

New Mexico

• New Mexico Form W-4 (NM101) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

North Dakota

• North Dakota Form NDW-R (ND101) version 2023.12.0 has been added and version 2023.09.0 has been deprecated
• North Dakota Form W-4 (ND104) version 2023.12.0 has been added and version 2022.12.0 has been deprecated
• North Dakota Form NDW-M (ND105) version 2023.12.0 has been added and version 2023.02.0 has been deprecated

South Carolina

• South Carolina Form SC W-4 (SC101) version 2023.12.0 has been added and version 2022.11.0 has been deprecated
  • The employerAdditionalInfoRequired tax parameter has been removed

Utah

• Utah Form W-4 (UT104) version 2023.12.0 has been added and version 2022.12.0 has been deprecated