Form Updates - January 2, 2026

Form Updates

Federal

Form W-4 updated

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

Form ID: W4101, W4101SP, CO101, ND101, NM101, UT101

Form version: 2025.12.0

Form W-4 has been updated, effective January 1, 2026:

• All pages: Draft text has been removed from the top of the form.
• Page 1: Step 3(a) has been updated to include a $2,200 credit for children under age 17.
• Page 4:
  • Step 4(b), Line 9 standard deduction limits have been updated:
    • $768,700 for Married Filing Jointly or Qualifying Surviving Spouse
    • $640,600 for Single or Head of Household
    • $384,350 for Married Filing Separately
  • Step 4(b), Line 11 standard deduction amounts have been updated:
    • $32,200 for Married Filing Jointly or Qualifying Surviving Spouse
    • $24,150 for Single or Head of Household
    • $16,100 for Married Filing Separately
• Page 5: Table amounts have been completed.

Documentation:

• English version of the form
• Spanish version of the form

Arkansas

Form AR4EC updated

Form Title: Employee's Withholding Exemption Certificate

Form ID: AR101

Form version: 2025.12.0

Form AR4EC has been updated, effective January 1, 2026:

• The revision date has been updated.
• Low-income rate income limits have been updated.

Documentation

Connecticut

Form CT-W4 updated

Form Title: Employee’s Withholding Certificate

Form ID: CT101

Form version: 2025.12.0

Form CT-W4 has been updated, effective January 1, 2026:

• The effective date and revision date have been updated.
• The document year has been updated in the Certain Married Individuals section of the instructions.

Documentation

Iowa

Form IA W-4 updated

Form Title: Employee Withholding Allowance Certificate

Form ID: IA101

Form version: 2025.12.0

Form IA W-4 has been updated, effective January 1, 2026:

• The form year and revision date have been updated.
• Married filing jointly and Qualifying Surviving Spouse are now listed as separate filing status options.
• A clarification note has been added regarding claiming exempt status.
• The Line 4 calculation has been updated.
• A new line has been added for the personal exemption credit allowed for federal purposes.
• The exemption for taxpayers 65 years of age or older has been updated.
• Line 3 instructions have been updated with new deduction amounts.
• Line 6 instructions have been added for the personal exemption credit allowed for federal purposes.

Documentation

Kentucky

Form K-4 updated

Form Title: Kentucky's Withholding Certificate

Form ID: KY101

Form version: 2025.12.0

Form K-4 has been updated, effective January 1, 2026:

• The form year and revision date have been updated.
• The individual income tax rate has decreased from 4% to 3.5%.
• The standard deduction amount has increased from $3,270 to $3,360.
• Filing threshold amounts have been updated:
  • Family size of one (single, or married living apart from your spouse for the entire year) increased from $15,060 to $15,650.
  • Family size of two (single with one dependent child or a married couple) increased from $20,440 to $21,150.
  • Family size of three (single with two dependent children or a married couple with one dependent child) increased from $25,820 to $26,650.
  • Family size of four or more (single with three dependent children or a married couple with two or more dependent children) increased from $31,200 to $32,150.

Documentation

New York

Form IT-2104-E updated

Form Title: Certificate of Exemption from Withholding

Form ID: NY103

Form version: 2025.12.0

Form IT-2104-E has been updated, effective January 1, 2026:

• The form year has been updated from 2025 to 2026.
• The expiration date has been updated from April 30, 2026 to April 30, 2027.
• All year references throughout the form and instructions have been updated to reflect the new tax year.
• Minor instructional text updates were made for consistency and clarity, including capitalization corrections and abbreviated references.

Documentation

Form IT-2104-IND updated

Form Title: Certificate of Exemption from Withholding

Form ID: NY105

Form version: 2025.12.0

Form IT-2104-IND has been updated, effective January 1, 2026:

• The revision date has been updated from (12/24) to (12/25).
• The phrase “Nation or Tribe” has been updated to “Tribe or Nation” under the Employee’s certification section.
• Under the Employee and Qualifications sections, the phrase “tribe’s reservation” has been updated to “tribe or nation’s reservation.”
• Under the Employer section, the word “below” has been removed.

Documentation

Rhode Island

RI W-4 updated

Form Title: Employee's Withholding Allowance Certificate

Form ID: RI101

Form version: 2025.12.0

Form RI W-4 has been updated, effective January 1, 2026:

• The year 2025 was updated to 2026 throughout the form.
• The threshold for which the annual withholding exemption will be phased out and be equal to zero has increased from $283,250 to $290,800.

Documentation

South Carolina

Form SC W-4 updated

Form Title: South Carolina Employee's Withholding Allowance Certificate

Form ID: SC101

Form version: 2025.12.0

Form SC W-4 has been updated, effective January 1, 2026:

• The form year and revision date have been updated.
• The amount used in Line 8 (the figure to divide by) has increased from $5,050 to $5,200.

Documentation

Wisconsin

Form WT-4A updated

Form Title: Worksheet for Employee Withholding Agreement

Form ID: WI102

Form version: 2025.12.0

Form WT-4A has been updated, effective January 1, 2026:

• The year, expiration date, and revision date have been updated.
• The Standard Deduction and Tax Rate Schedules for Full-Year Residents tables have been updated.
• Prorated amounts for nonresidents and part-year residents have been updated.

Documentation