January 13, 2022 Interim Form Updates

Form Improvements and Fixes

US Tax Withholdings

The following tax parameters have been updated and are available as part of the Symmetry SPF 2022-R1b release. 

Federal

Federal Form W-4 updated

Form Title: Employee's Withholding Certificate

SPF Form ID: W4101

Effective 1 January 2022, the following values have been updated on the Federal Form W-4:

• In Step 4(b) on page 3 of the deductions worksheet, the standard deduction dollar amounts have changed for each filing status.
  • Married filing jointly or qualifying widow(er) updated from $25,100 to $25,900.
  • Head of household updated from $18,800 to $19,400.
  • Single or married filing separately updated from $12,550 to $12,950.
• On page 4, the dollar amounts and thresholds have changed for many filing statuses. 
  • Please reference the updated 2022 Form W-4 to see the updated values: https://www.irs.gov/pub/irs-pdf/fw4.pdf

Additionally, the following other changes have been made to the form:

• The line references and year have been updated from 2021 to 2022 through the form and instructions.
• The revision date was removed from the top left of the form.
• The “Section references are to the Internal Revenue Code” has been added under General Instructions at the top of page 2.
• Under Specific Instructions in step 3 on page 2, reference to IRS Publication number has been updated from 972 to 501, and the description has changed.

The following states use the Federal Form W-4 for 2022 and have been updated as well:

• New Mexico (NM101)
• North Dakota (ND104)
• Utah (UT101)

Please note: effective 1 January 2022, the Colorado Form W-4 (CO101) has been removed from Choose Mode. Employees may complete the optional Form DR 0004 (introduced in the 2021-R12b release) to make any changes to the default Colorado withholding calculation, which is derived from the federal Form W-4 (W4101). Colorado Form W-4 (CO101) was removed from Guided Mode in the 2022-R1a release.

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

Hawaii

Form HW-4 updated

Form Title: Employee's Withholding Allowance and Status Certificate

SPF Form ID: HI101 Effective 1 January 2022, the following changes have been made to Form HW-4:

• The revision year has been updated from 2019 to 2021.
• Minor changes to formatting and spacing.
• Updated the deductions and adjustments worksheet:
  • “medical expenses in excess of 10% of your adjusted gross income for taxable years beginning after December 31, 2012” updated to “medical expenses in excess of 7.5% of your adjusted gross income for taxable years beginning after December 31, 2018.”

https://files.hawaii.gov/tax/forms/2021/hw4_i.pdf

Form HW-6 updated

Form Title: Employee's Statement To Employer Concerning Nonresidence In The State Of Hawaii

SPF Form ID: HI103

Effective 1 January 2022, the following changes have been made to Form HW-6:

• The revision year and effective year were updated from 2021 to 2022.
• Minor changes to formatting and spacing.
• Small changes to verbiage.
• The date ranges on line 6 were updated to 2018 through 2022.

https://files.hawaii.gov/tax/forms/2021/hw6.pdf

Idaho

Form ID-MS1 updated

Form Title: Employee's Idaho Military Spouse Withholding Exemption Certificate

SPF Form ID: ID102

Effective 1 January 2022, the following light text changes have been made to Form ID-MS1:

• The year on the upper right of form and bottom center of the form has been updated from 2021 to 2022.
• The revision date on the bottom left has been updated from 02-07-2020 to 09-15-2021.
• Minor formatting changes to the Employee Section.
• The instructions to send the form to the Idaho State Tax Commission have been removed from the Employer Section.

https://tax.idaho.gov/forms/EFO00226_09-15-2021.pdf

Maryland

Form MW507M updated

Form Title: Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of a U. S. Armed Forces Servicemember

SPF Form ID: MD102 Effective 1 January 2022, the following changes have been made to Form MW507M:

• Form year updated from 2021 to 2022.
• Form value “21-49” updated to “20-49”.
• Email address updated from [e-mail] to [e-mail].

https://marylandtaxes.gov/statepayroll/Static_Files/Employee_W4/2022_MW507M.pdf

Minnesota

Form MWR updated

Form Title: Reciprocity Exemption/Affidavit of Residency for Tax Year 2022 (formerly Reciprocity Exemption/Affidavit of Residency for Tax Year 2021)

SPF Form ID: MN102

Effective 1 January 2022, the following changes have been made to Form MWR:

• “Tax Year 2021” has been updated to “Tax Year 2022” in the form’s title.
• A bar code with 221461 listed below has been added to top right of form.
• Minor verbiage change to the instructions and submission sections.

https://www.revenue.state.mn.us/sites/default/files/2021-12/mwr_22.pdf

Form MWR option corrected in Choose Mode

Form Title: Reciprocity Exemption/Affidavit of Residency for Tax Year 2022

SPF Form ID: MN102

We’ve corrected an error in Choose Mode for Form MWR. Previously, Form MWR was displayed for any Michigan or North Dakota resident regardless of their work location. This has been corrected so Form MWR will now only be displayed for Michigan and North Dakota residents who work in Minnesota.

New York

Form IT-2104 PDF rendering corrected

Form Title: Employee's Withholding Allowance Certificate

SPF Form ID: NY101

We’ve corrected a PDF rendering issue for the latest version of Form IT-2104. The PDF of Form IT-2104 will correctly be displayed within SPF.

Oregon

Form OR-W-4 updated

Form Title: Oregon Employee's Withholding Statement and Exemption Certificate

SPF Form ID: OR101

Effective 1 January 2022, the following changes have been made to Form OR-W-4:

• The revision date has been updated from 08-14-20 to 09-30-21.
• The year has been updated from 2021 to 2022 across the entire form, worksheet, and instructions.
• The standard deductions have increased for all filing statuses:
  • Single or Married Filing Separately increased from $2,350 to $2,420.
  • Head of Household increased from $3,780 to $3,895. o Married Filing Jointly or Qualifying Widow(er) increased from $4,700 to $4,840.
• Percentage of medical expenses within the Itemized Deductions section has decreased from 10% to 7.5%.
• In worksheet B, the divisible value in line B12 increased from $213 to $219.
• In worksheet C, the value in line C7 that is multiplied changed from $213 to $219.
• The barcode has been updated.
• Minor changes to verbiage within the form and worksheet and significant changes to verbiage in the instructions.

https://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4_101-402_2022.pdf

Miscellaneous

Content-Type behavior corrected

We’ve corrected an error in the /spf/register endpoint: the endpoint will now always return the content-type specified in the header. Previously, the endpoint would always return the response as a content-type of "text/plain", which was the default when the "Accept" header was not provided. This endpoint has been fixed to obey the "Accept" header, defaulting to "text/plain" if not provided.