January 17, 2024 Form Updates

Click Boarding has updated to the latest version of our Tax Wizard - 2024- R1a on January 17, 2024.

US Form Changes

Federal

Form W-4(SP) updated

[SPF-4243]


Form Title: Certificado de Retenciones del Empleado


SPF Form ID: W4101SP


Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form W-4(SP) (SPF Form ID W4101SP):

• Page 1
  • The year has been updated from 2023 to 2024 throughout the form.
  • The IRS has stopped referring to this form as the "W-4(SP)" and instead refers to it as the "W-4" throughout the form.
  • Under Step 1, ", otros detalles y conocer acerca de su privacidad." has been replaced by "y saber cuándo utilizar el estimador de retención de impuestos en www.irs.gov/W4AppSP." The IRS has added back information on the estimator tool in multiple places on the 2024 form.
  • In Step 2, next to (a), "Reservado para uso futuro." has been replaced by "Utilice el estimador de retención de impuestos en www.irs.gov/W4AppSP para calcular su retención con la mayor precisión en este paso (y en los Pasos 3 a 4). Si usted o su cónyuge tiene ingresos del trabajo por cuenta propia, utilice esta opción; o"
• Page 2
  • Multiple language changes have been made to the various instruction sections.
• Page 3
  • Under "Nota", above Line 1, a phrase on the estimator has been added. 
  • The dollar amounts in Step 4(b), Line 2 have been updated for all three filing statuses.
    • "si es casado que presenta una declaración conjunta o es cónyuge sobreviviente que reúne los requisitos" (or Married filing jointly or qualifying surviving spouse) was updated from $27,700 to $29,200
    • "si es cabeza de familia" (or Head of household) was updated from $20,800 to $21,900
    • "si es soltero o casado que presenta una declaración por separado" (or Single or married filing separately) was updated from $13,850 to $14,600
• Page 4
  • Many of the values in all three tables have been updated for the intersection of the higher-paying job and the lower-paying job, per filing status.

Reference: Form W-4(SP)

California

Form DE-4 updated

[SPF-4262]
Form Title: Employee's Withholding Allowance Certificate 
SPF Form ID: CA101
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form DE-4 (SPF Form ID CA101):

• In the lower-left corner of each page, the form revision number and date have been updated from DE 4 Rev. 52 (12-22) to DE 4 Rev. 53 (12-23).
• Page 1
  • In the "Exemption from Withholding" section on line 3, the date has been updated from 2023 to 2024.
  • The bottom section contains several wording changes.
• Page 3
  • In the "Worksheet B - Estimated Deductions" section, the values have been updated on Line 2.
  • This fillable form now populates the values in the right column with "0.00."
• Page 4
  • In the "Worksheet C - Additional Tax Withholding and Estimated Tax" section, the year 2023 has been updated to 2024 throughout the section. All values have been updated as well.
  • In the "Tables for Calculating Worksheet C and for 2024 Only," all values have been updated.

Reference: Form DE 4

Georgia

Form G-4 updated

[SPF-4245]
Form Title: Employee's Withholding Allowance Certificate 
SPF Form ID: GA101
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form G-4 (SPF Form ID GA101):

• Page 1
  • The revision date in the upper left corner has been updated from 05/13/2021 to 12/19/2023.
  • In the Marital Status section, option B has been revised and option E has been removed. 
  • Worksheet for Calculating Additional Allowances Section
    • Lines 1 and 2 have been removed.
    • The standard deductions amounts have been updated and the formatting has changed.
    • On Line E, lines 1, 2C, and 2D have been removed and lines C and D have been added. 
  • On Line 7 (Letter Used), letter E has been removed.
• Page 2
  • The revision date in the upper left corner has been updated from 05/13/2021 to 12/19/2023.
  • Instructions for Completing Form G-4 section
    • Option D has been removed and "Married Filing Separate" has been combined with Option B
    • Option E has been removed and "Head of Household is now Option D.
    • On Line 5, "on" has been replaced with "from." 
  • In the "Worksheet for calculating additional allowances" section, "2D" has been replaced with "D."

To support these form changes, the GA.filingStatus tax parameter has been updated. It will now return the following possible values:

• "A" for "Single"
• "B" for "Married Filing Separate or Married Filing Joint both spouses working"
• "C" for "Married Filing Joint; one spouse working"
• "D" for "Head of Household"
• "NOT_APPLICABLE" for exempt employees

Previously, it returned the following possible values:

• "A" for "Single"
• "B" for "Married Filing Joint; both spouses working"
• "C" for "Married Filing Joint; one spouse working"
• "D" for "Married Filing Separate"
• "E" for "Head of Household"
• "NOT_APPLICABLE" for exempt employees

Reference: Georgia Department of Revenue

Idaho

Form ID-MS1 updated

[SPF-4263]
Form Title: Employee's Idaho Military Spouse Withholding Exemption Certificate
SPF Form ID: ID102
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form ID-MS1 (SPF Form ID ID102):

• In the upper right corner, the year has been updated from 2023 to 2024.
• In the statement at the bottom of the form, the year has been updated from December 31, 2023, to December 31, 2024.
• In the lower-left corner, the revision date has been updated from 03-30-2022 to 08-23-2023.

Reference: Form ID-MS1

Iowa

Form IA W-4(SP) updated

[SPF-4217]
Form Title: Certificado de exención de retenciones del empleado
SPF Form ID: IA101SP
Form version: 2023.12.0

Effective 1 January 2024, the following changes have been made to Form IA W-4(SP) (SPF Form ID IA101SP):

• Page 1
  • The year in the header has been updated from 2023 to 2024.
  • The marital status filing options have been expanded.
  • The name and SSN now share a line with the address having a full separate line.
  • A minor update was made to the information about nonresidents.
  • Under step 2, "1 exención" has been updated to $40
    • The words "el estado de" were added.
  • The date in the bottom right corners of pages 1 and 2 were updated from 12/29/2022 to 12/28/2023.
• Page 2
  • In the section labeled "Contribuyentes de 65 años de edad o mayores, "soltero" has been updated to "soltero(a)."
  • Under the Line 1 instructions, within (a) & (b), exemption amounts have been added.
    • Under (c), "soltero" has been updated to "soltero(a)" & "casado" has been updated to "casado(a)."
  • Under the Line 3 instructions:
    • $13,850 has been updated to $14,600
    • $20,800 has been updated to $21,900
    • $27,700 has been updated to $29,200
  • Under the Line 5 instructions, exemption amounts have been added.
• Page 3
  • At the top of the page, "hace" has been updated to "haga"
• Page 4
  • At the bottom of the page, "Provea" has been updated to "Indique."

Reference: Form IA W-4 (Spanish)

Form IA 44-016 updated

[SPF-4247]
Form Title: Employee's Statement of Nonresidence in Iowa
SPF Form ID: IA102
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form IA 44-016 (SPF Form ID IA102):

• The following has been added to the Note section: "For information, visit tax.iowa.gov."
• The revision date in the lower right corner has been updated from 06/10/2022 to 8/8/2023.

Reference: Form IA 44-106

New York

Form IT-2104 updated

[SPF-4257]
Form Title: Employee's Withholding Allowance Certificate
SPF Form ID: NY101
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form IT-2104 (SPF Form ID NY101):

Form changes:

• The year has been updated from 2023 to 2024 in the top left. 
• Borough names have been added to the first line.
• A link and QR code to the agency website with additional guidance and instructions are now at the bottom right corner of the form.

Changes to the instructions:

• The year has been updated from 2023 through 2024 throughout.
• The section labeled "Important Information" on page 1 has been removed.
• Wording changes have been made in the section labeled "Changes effective beginning 2023."
• Minor wording changes have been made on all pages.
• On page 7, additional wording was added to the first paragraph of Part 5. 
• Headers and labeling in the withholding tables for married spouses were adjusted starting on page 7.

Form IT-2104-E updated

[SPF-4258]
Form Title: Certificate of Exemption from Withholding
SPF Form ID: NY103
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form IT-2104-E (SPF Form ID NY103):

• The certificate expiration date near the top right has been updated from April 30, 2024, to April 30, 2025.
• The year has been updated from 2023 through 2024 throughout the form.
• In the box below the form title, the dates have been updated from 2022 and 2023 to 2023 and 2024.
• In the Instructions, 2022 and 2023 have been updated to 2023 and 2024.

Reference: Form IT-2104-E

Form IT-2104-SNY updated

[SPF-4259]
Form Title:  Certificate of Exemption from Withholding for START-UP NY Program
SPF Form ID: NY107
Form version: 2024.01.0

Effective 1 January 2024, the following changes have been made to Form IT-2104-SNY (SPF Form ID NY107):

• The date has been updated from 2023 to 2024 on the upper left of the first page of the form. 
• The date has been updated from 2023 to 2024 on the upper left of the second page of the form. 

Reference: Form IT-2104-SNY

Michigan

Corrected issue with Michigan localities being reversed

[SPF-4221]

When an employee works in two different Michigan cities, they type in the applicable "percentage worked" for City 1 and City 2. Previously, if the percentage entered for City 1 was lower than the percentage for City 2, the returned tax parameters for these two cities were reversed, but the percentages were not. 

In the example below, Grayling (under 25%) was selected as City 1, and Detroit (80%) was selected as City 2. Based on these percentages, Detroit would be considered the predominant employment city and Grayling would be the secondary employment city. While the PDF and JSON reflected the correct information, the tax parameters had reversed Grayling and Detroit:

Corrected predominant place of employment error

[SPF-4260]

For Michigan localities, an employee may work in multiple cities. If so, they choose the form for the applicable city and indicate the predominant employment city (where the greatest percentage of wages was earned). An issue has been corrected in which a new tab with errors would open when a user pressed "Enter in the "Michigan Predominant Place of Employment" text field. 

New York

Updated survey questions for NY PFML opt out

[SPF-4197]

In the survey question for the New York PFL-WAIVER, a message has been added, highlighting the importance of reading and understanding the criteria needed to opt out of this tax. The survey questions have also been re-worded to be more clear.

Miscellaneous

Corrected issue with perjury statement box

[SPF-4256]

Previously, if an employee completed a form, checked the perjury statement box, and then clicked the "Forms and Instructions" tab before submitting the form, the perjury statement box would not remain checked when they returned to the "Wizard" tab. The employee was still able to submit the form even without this box being checked. 

SPF Catalog Updates

U.S.

Federal

• W4101SP: Federal Form W-4 (Spanish) version 2023.12.0 has been added and version 2022.12.0 has been deprecated

California

• CA101: California Form DE 4 version 2024.01.0 has been added and version 2023.04.0 has been deprecated

Georgia

• GA101: Georgia Form G-4 version 2024.01.0 has been added and version 2021.6.0 has been deprecated
  • The GA.filingStatus tax parameter has changed

Idaho

• ID102: Idaho Form ID-MS1 version 2024.01.0 has been added and version 2023.01.0 has been deprecated

Iowa

• IA101SP: Iowa Form IA W-4 (Spanish) 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
• IA102: Iowa Form IA 44-016 version 2024.01.0 has been added and version 2023.01.0 has been deprecated

New York

• NY101: New York Form IT-2104 version 2024.01.0 has been added and version 2022.12.0 has been deprecated
• NY103: New York Form IT-2104-E version 2024.01.0 has been added and version 2022.12.0 has been deprecated
• NY107: New York Form IT-2104-SNY version 2024.01.0 has been added and version 2022.12.0 has been deprecated