Form Updates - March 18, 2025

Form Updates

Arkansas

Form AR4EC updated

Form Title: Employee's Withholding Exemption Certificate

Form version: 2025.02.0

Effective January 1, 2025, form AR4EC has been updated:

• Revision date updated from 11/16/2022 to 02/07/2025.
• Low-income thresholds updated.

Documentation: Arkansas Department of Finance and Administration

Form AR4ECSP updated

Form Title: Employee's Special Withholding Exemption Certificate

Form version: 2025.02.0

Effective January 1, 2025, form AR4ECSP has been updated:

• Revision date updated from 11/16/2022 to 02/07/2025.
• Income thresholds updated.

Documentation: Arkansas Department of Finance and Administration

California

Form DE 4 updated

Form Title: Employee's Withholding Allowance Certificate, Certificado de Retenciones del Empleado

Form version: 2025.02.0

Effective January 1, 2025, the English and Spanish versions of form DE 4 have been updated:

• Revision updated from Rev. 54 (12-24) to Rev. 55 (1-25).
• Personal exemption amount in line 9 of worksheet C was updated from $149 to $163.90.

Documentation: Employment Development Department of the state of California

Maryland

Form MW507M updated

Form Title: Exemption From Maryland Withholding Tax For A Qualified Spouse Of A Servicemember

Form version: 2025.02.0

Effective January 1, 2025, form MW507M has been updated:

• Form name has been updated from "Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of a U. S. Armed Forces Servicemember" to "Exemption From Maryland Withholding Tax For A Qualified Spouse Of A Servicemember".
• Year has been updated from 2024 to 2025.
• Verbiage changes throughout the form.
• Revision date at the bottom of both pages has been updated from 09/22 to 10/24.

Documentation: Comptroller of Maryland

Miscellaneous

Positive dollar limit validations updated

The validation for positive dollar fields was updated in SPF to enforce an upper limit:

• Values must be between $0.00 and $999,999,999.99.
• Users may optionally include a "+" at the beginning of their input.
• Users may optionally include commas "," in their inputs.
• A new error message will appear for any values outside of the accepted range: "Please enter a valid dollar amount (Less than $999,999,999.99)."

Examples of accepted values: $0.00, $0.01, $999,999,999.99, $999999999.99

Examples of unacceptable values: $-0.01, $-1000, $0,000.00, $1000000000.00, $1,000,000,000.00, any non-numeric strings.

Additionally, the validation for the annualAdditionalWithholding and aadditionalWithholdingPerPayPeriod on Form DR 0004 (CO103) were also updated to include this upper limit.

• Old regex value: "^$|^(?:0(?:\\.00)?|[+]?[1-9]\\d{0,8}(?:,\\d{3}){0,2}(?:\\.\\d{2})?|[+]?[1-9]\\d{0,8}(?:\\.\\d{2})?)$"
• New regex value: "^(?:0(?:\\.00)?|0\\.\\d{1,2}|[+]?[1-9]\\d{0,8}(?:,\\d{3}){0,2}(?:\\.\\d{2})?|[+]?[1-9]\\d{0,8}(?:\\.\\d{2})?)?$|^$"

Reduced PDF file size for GA101 and WV103

We have compressed the finalized PDF file size for GA101 (Georgia G-4) and WV103 (West Virginia IT-104.1). Previously, the finalized PDF file size exceeded 1 MB. The downloaded, finalized PDF file for these forms will now be under 1 MB.