Form Updates - January 7, 2025

Form Updates

Federal

Form W-4 updated

Form Title: Employee's Withholding Certificate
Form version: 2024.12.0

Effective 1 January 2025, the Form W-4 year was updated from 2024 to 2025 throughout the form. Additionally:

• Page 1 (form)
  • "TIP" section added below Step 1.
  • Step 2, option (a) minor verbiage change to include the word "the".
• Page 2 (instructions)
  • “When to use the estimator" specific instructions have been added.
  • “TIP” section added below "When to use the estimator".
  • Specific Instructions, Step 2, has added verbiage.
• Page 3 (worksheet)
  • 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 $29,200 to $30,000.
    • Head of household was updated from $21,900 to $22,500.
    • Single or married filing separately was updated from $14,600 to $15,000.
• Page 4 (two jobs wage/salary ranges)
  • 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.
• Additionally, the state forms that use the federal W-4 have also been updated to reflect the new version:
  • Form Colorado W-4 (CO101) version 2024.12.0 has been added
  • Form ND W-4 (ND104) version 2024.12.0 has been added
  • Form W-4 (NM101) version 2024.12.0 has been added
  • Form Utah W-4 (UT101) version 2024.12.0 has been added

Documentation: 2025 Form W-4

Helper text added to line 4c of the federal W-4

Form Title: Employee's Withholding Certificate
Form version: 2023.12.0

When completing the federal W-4, there is an option to complete the Multiple Jobs Worksheet. Line 4 of the multiple jobs worksheet is a calculated value. This value is added to any amount input in line 4c. The following helper text has been added to line 4c to clarify this behavior for the user: "Any amount entered in line 4c below will be added to the recommended value from the Multiple Jobs Worksheet. For no additional tax withholding, enter 0." This behavior is per the federal W-4 form Multiple Jobs Worksheet instructions.

Arizona

Form A-4 year updated

Form Title: Employee's Arizona Withholding Election
Form version: 2024.12.0

Effective 1 January 2025, the Form A-4 year was updated from 2024 to 2025.

Documentation: Arizona Department of Revenue

Form A-4C year updated

Form Title: Request for Reduced Withholding to Designate for Tax Credits
Form version: 2024.12.0

Effective 1 January 2025, the Form A-4C year was updated from 2024 to 2025.

Documentation: Arizona Department of Revenue

Form A-4V year updated

Form Title: Voluntary Withholding Request for Arizona Resident Employed Outside of Arizona
Form version: 2024.12.0

Effective 1 January 2025, the Form A-4V year was updated from 2024 to 2025.

Documentation: Arizona Department of Revenue

Form WEC year updated

Form Title: Employee Withholding Exemption Certificate
Form version: 2024.12.0

Effective 1 January 2025, the Form WEC year was updated from 2024 to 2025.

Documentation: Arizona Department of Revenue

Colorado

Form DR 0004 updated

Form Title: Colorado Employee Withholding Certificate
Form version: 2024.12.0

Effective 1 January 2025, Form DR 0004 has been updated:

• The revision date was updated from 11/15/23 to 11/25/24.
• The standard allowance was updated:
  • Single or Married Filing Separately for two jobs was updated from $6,000 to $6,500
  • Head of Household for one job was updated from $19,500 to $20,000
  • Married Filing Jointly or Qualifying Surviving Spouse for one, two, and four jobs was updated from $27,000, $13,500, and $6,500 to $27,500, $14,000, and $7,000 respectively.
• A new line (Line 5) was inserted into the "Worksheet 1: Withholding Allowance".
• The qualifying child age for Table 2 (Child Tax Credit Allowance) has been changed from 6 years of age or younger, to 5 years of age or younger.
• Significant changes to formatting and verbiage across the instructions, form, and worksheets.

Documentation: Colorado Department of Revenue

District of Columbia

D-4 Fillable form 

Form Title: DC Withholding Allowance Certificate SPF Form ID: DC101
Form version: 2018.1.0

To address an issue where text box overlays occasionally cut off data on the form (when the total characters exceeded the available boxes for a field), we will now use the fillable version of the DC101. This change was confirmed with the agency.

Iowa

Form IA 44-016 updated

Form Title: Employee's Statement of Nonresidence in Iowa
Form version: 2024.12.0

Effective 1 January 2025, Form IA 44-016 has been updated:

• Revision date on the bottom right of the form updated from 8/8/2023 to 10/3/2024.
• Website updated from "tax.iowa.gov" to "revenue.iowa.gov".
• State logo updated on the top left of the form.

Documentation: Iowa Department of Revenue

Minnesota

Form MWR updated

Form Title: Reciprocity Exemption/Affidavit of Residency for Tax Year 2025
Form version: 2024.12.0

Effective 1 January 2025, Form MWR year has been updated from 2024 to 2025.

Documentation: MN Department of Revenue

Form W-4MN updated

Form Title: Minnesota Withholding Allowance/Exemption Certificate
Form version: 2024.12.0

Effective 1 January 2025, Form W-4MN year has been updated from 2024 to 2025, the calculation amounts have been updated in the Itemized Deductions and Additional Income Worksheet, and employer and employee instructions have been updated.

Documentation: MN Department of Revenue

Missouri

MO W-4 updated

Form Title: Employee's Withholding Certificate SPF Form ID: MO101
Form version: 2024.12.0

Effective 1 January 2025, the following changes have been made to Form MO W-4:

• The fields on the form are no longer fillable.
• The form revision was updated from "Form MO W-4 (Revised 12-2023)" to "Form MO W-4 (Revised 12-2024)". Additionally, it's been moved up one line so it now appears in the instruction section.
• A page number "15" has been added to the bottom of the form.
• Text updates have been made under the question at the bottom right of the form (not part of the form fields) "Ever served on active duty in the United States Armed Forces?":
  • Old text: If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.
  • New text: If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.

Documentation: Missouri Department of Revenue

New York

Form IT-2104 updated

Form Title: Employee's Withholding Allowance Certificate
Form version: 2024.12.0

Effective 1 January 2025, Form IT-2104 year has been updated from 2024 to 2025 at the top left. On the bottom right-side of the form, beneath the QR code, the year within the website listed has been updated from 2024 to 2025. Additionally, the QR code has been updated.

Documentation: Department of Taxation and Finance

Form IT-2104-E updated

Form Title: Certificate of Exemption from Withholding
Form version: 2024.12.0

Effective 1 January 2025, Form IT-2104-E was updated:

• Expiration date was updated from April 30, 2025 to April 30, 2026.
• Form instructions above and below the form have been updated.
• The year has been updated from 2024 to 2025 throughout the form.
• The perjury statement has been updated.

Documentation: New York State Department of Taxation and Finance

Rhode Island

Form RI W-4 updated

Form Title: Employee's Withholding Allowance Certificate
Form version: 2024.12.0

Effective 1 January 2025, Form RI W-4 has been updated according to the Rhode Island Employer's Income Tax Withholding Tables guide:

• The year has been updated from 2024 to 2025 throughout the form.
• The annual wages amount in the second paragraph at the top of the form was updated from $274,650 to $283,250.

Documentation: State of Rhode Island Department of Revenue

South Carolina

SC W-4 updated 

Form Title: South Carolina Employee's Withholding Allowance Certificate

Form version: 2024.12.0
Effective 1 January 2025, the following changes have been made to Form SC W-4:

• Page 1
  • Revision date updated from "(Rev. 11/30/23)" to "(Rev. 11/21/24)".
  • Year updated from 2024 to 2025 on upper right corner of the form.
  • Under Step 7:
    • 2023 has been updated to 2024.
    • 2024 has been updated to 2025.
    • Language for box 2 has been updated:
      Old text: I elect to use the same state of residence for tax purposes as my military servicemember spouse. I have provided my employer with a copy of my current military ID card and a copy of my spouse's latest Leave and Earning Statement (LES).
      New text: For tax year 2025. I am a military servicemember or the spouse of a military servicemember and elect to use another state as my state of domicile. See instructions.
  • The Exemptions section in the instructions have been updated to reflect updated years and instructions.
• Page 2
  • Year updated from 2024 to 2025 in the upper left-hand corner and throughout the instructions.
  • The employer instructions have been updated.
• Page 3
  • Year updated from 2024 to 2025 in the upper left-hand corner and throughout the worksheet.
    The amount in step 8 of the Deductions, Adjustments, and Additional Income Worksheet was updated from $4,700 to $5,050.

Miscellaneous

• We've updated the resident and nonresident flows to reflect the new year (for example, 2024 is now 2025).

• We've enhanced the positioning of the Back and Next buttons within the wizard. Previously located at the bottom of the page, the buttons were often only visible after scrolling. The buttons will now be visible directly beneath the question set.