January 18, 2022 Form Updates

US Tax Withholdings

The following tax parameters have been updated and are available as part of the Symmetry SPF 2022-R1c release.

Federal

Federal Form W-4(SP) updated

Form Title: Certificado de Retenciones del Empleado

SPF Form ID: W4101SP

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

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/fw4sp.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.
Additional details have been added under the General Instructions section (“Instrucciones Generales”) at the top of page 2.
Under Specific Instructions (“Instrucciones Específicas”) in step 3 on page 2, reference to IRS Publication number has been updated from 972 to 501, and the description has changed.

https://www.irs.gov/pub/irs-pdf/fw4sp.pdf

Louisiana

Form L-4 updated

Form Title: Employee's Withholding Allowance Certificate

SPF Form ID: LA101

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

Revision date updated from 4/11 to 1/22.
Minor updates to formatting and text.

https://revenue.louisiana.gov/TaxForms/1300(1_22)F.pdf

Maine

Form W-4ME updated

Form Title: Employee's Withholding Allowance Certificate

SPF Form ID: ME101

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

Revision date updated from December 2020 to December 2021.
Line 6b has been updated from “You completed federal Form W-4P and checked the box on line 1” to “You wrote “No Withholding” on your federal Form W-4P.”
Minor changes to text across the form and instructions.

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/22_form_w-4me_ff.pdf

Form WHEX updated

Form Title: Personal Withholding Allowance Variance Certificate

SPF Form ID: ME102

Effective 1 January 2022, the revision date on Form WHEX has been updated from “Rev: 12/20” to “Revised: December 2021.” There have been no other changes to the form.

Mississippi

Form 89-350 updated

Form Title: Mississippi Employee's Withholding Exemption Certificate

SPF Form ID: MS101

Effective 1 January 2022, the revision date on Form 89-350 has been updated from “Form 89-350-20-8- 1-000 (Rev. 08/20)” to “Form 89-350-21-8-1-000 (Rev. 08/21).” There have been no other changes to the form.

Oregon

Formulario OR-W-4 (OR101SP) updated

Form Title: Declaración de retenciones y certificado de exención de Oregon (formerly Retenciones de Oregon)

SPF Form ID: OR101SP

Effective 1 January 2022, the following changes have been made to Formulario OR-W-4 (OR101SP):

Form name updated from “Retenciones de Oregon” to “Declaración de retenciones y certificado de exención de Oregon.”
Form title updated from “2021 Formulario OR-W-4” to “2022 Formulario OR-W-4.”
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.
- Married Filing Jointly or Qualifying Widow(er) increased from $4,700 to $4,840.
Percentage of medical expenses within the Itemized Deductions ("Las deducciones detalladas") 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.
Form revision date updated from 11-13-20 to 11-05-21.
Instruction revision date updated from “150-101-402-1-5 (Rev. 11-13-20)” to “150-101-402-1-5 (Rev. 12-01-21).”
Year references have been updated from 2021 to 2022 throughout the form and instructions.
Form bar code and values have been updated.
Updates to language across the form and instructions.
Page references have been updated.

Form: https://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4_Spanish_101-402-5_2022.pdf

Instructions: https://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4-instr_101-402-1- 5_2022.pdf