Employer's Name and Address Employer Identification Number
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THIS FORM MAY BE REPRODUCED
City State Zip
Form NJ-W4
State of New Jersey - Division of Taxation
(10-01, REV. 8)
Employee's Withholding Allowance Certificate
2. Filing Status: (Check only one box)
1. Single
2. Married Joint
3. Married Separate
4. Head of Household
5. Qualifying Widow(er)
1. SS# / /
Address
Name
4.
3.
5. $
6.
7. Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate or entitled to claim exempt status.
Employee's Signature Date
3. If you have chosen to use the chart from instruction A, enter the appropriate letter here.................
4. Total number of allowances you are claiming (see instructions).................................................
5. Additional amount you want deducted from each pay...................................................................
6. I claim exemption from withholding of NJ Gross Income Tax and I certify that I have met the
conditions in the instructions of the NJ-W4. If you have met the conditions, enter 'EXEMPT' here.
BASIC INSTRUCTIONS
Line 1 Enter your name, address and social security number in the spaces provided.
Line 2 Check the box that indicates your filing status.
Note: If you have checked Box 2 (Married Joint), Box 4 (Head of Household) or Box 5 (Qualifying Widow(er)) and either your spouse works or you have
more than one job or more than one source of income and the combined total of all wages is greater than $50,000, see instruction A, below. If you
do not complete Line 3 you will be withheld at Rate B.
Line 3 If you have chosen to use the wage chart below, enter the appropriate letter.
Line 4 Enter the number of allowances you are claiming. Entering a number on this line will decrease the amount of withholding and could result in an
underpayment on your return.
Line 5 Enter the amount of additional withholdings you want deducted from each pay.
Line 6 Enter 'EXEMPT' to indicate that you are exempt from New Jersey Gross Income Tax Withholdings, IF you meet one of the following
conditions:
* Your filing status is SINGLE, HEAD OF HOUSEHOLD or QUALIFYING WIDOW(ER) and your wages plus your taxable non-wage income
will be $10,000 or less for the current year.
* Your filing status is MARRIED JOINT, and your wages combined with your spouse's wages plus your taxable non-wage income will be $20,000 or
less for the current year.
* Your filing status is MARRIED SEPARATE and your wages plus your taxable non-wage income will be $10,000 or less for the current year.
Your exemption is good for ONE year only. You must complete and submit a form each year certifying you have no New Jersey Gross Income
Tax liability and claim exemption from withholding.
If you have any questions about eligibility, filing status, etc., when completing this form,
call the Division of Taxation Customer Service Center at 609-292-6400.
Instruction A - Wage Chart
This chart is designed to increase withholdings on your wages, if these wages will be taxed at a higher rate due to inclusion of other wages or income on your NJ-1040
return. It is not intended to provide withholding for other income or wages.
NJ-W4. This Wage Chart applies to taxpayers who are married filing jointly, heads of households or qualifying widows(ers). Single individuals or married
individuals filing separate returns do not need to use this chart.
If you have indicated filing status #2, 4 or 5 on the above NJ-W4 and your taxable income is
greater than $50,000, you should strongly consider using the Wage Chart . (See the Rate Tables on the reverse side to estimate your withholding amount.)
Total of All Other
Wages
0
10,000
10,001
20,000
20,001
30,000
30,001
40,000
40,001
50,000
50,001
60,000
60,001
70,000
70,001
80,000
80,001
90,000
OVER
90,000
Y
O
U
R
W
A
G
E
S
0
10,000
BBBBBBBBBB
10,001
20,000
BBBBCCCCCC
20,001
30,000
BBBAADDDDD
30,001
40,000
BBAAAAAEE E
40,001
50,000
BCAAAAAEE E
50,001
60,000
BCDAAAE E EE
60,001
70,000
BCDAAEEEEE
70,001
80,000
BCDEEEEEEE
80,001
90,000
BCDEEEEEEE
OVER
90,000
BCDEEEEEEE
HOW TO USE THE CHART
1) Find the amount of your wages in the left-hand
column.
2) Find the amount of the total for all other wages
(including your spouse's wages) along the top
row.
3) Follow along the row that contains your wages
until you come to the column that contains the
other wages.
4) This meeting point indicates the Withholding
Table that best reflects your income situation.
5) If you have chosen this method, enter the 'letter'
of the withholding rate table on Line 3 of the
NJ-W4.
NOTE: If your income situation substantially increases (or
decreases) in the future, you should submit a revised NJ-W4
to your employer.
WAGE CHART
RATE TABLES FOR WAGE CHART
The rate tables listed below correspond to the letters in the Wage Chart on the front page. Use these to estimate
the amount of withholding that will occur if you choose to use the wage chart. Compare this to your estimated income
tax liability for your New Jersey Income Tax return to see if this is the correct amount of withholding that you should
have.
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 35,000 $ 40,000 $ 600.00 + 3.9% $ 35,000
$ 40,000 $ 75,000 $ 795.00 + 6.1% $ 40,000
$ 75,000 $ 2,930.00 + 7.0% $ 75,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 961 $ 5.76 + 2.0% $ 384
$ 961 $ 1,346 $ 17.30 + 2.7% $ 961
$ 1,346 $ 1,538 $ 27.70 + 3.9% $ 1,346
$ 1,538 $ 2,884 $ 35.18 + 6.1% $ 1,538
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 50,000 $ 300.00 + 2.0% $ 20,000
$ 50,000 $ 70,000 $ 900.00 + 2.7% $ 50,000
$ 70,000 $ 80,000 $ 1,440.00 + 3.9% $ 70,000
$ 80,000 $150,000 $ 1,830.00 + 6.1% $ 80,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.3% $ 384
$ 769 $ 961 $ 14.62 + 2.8% $ 769
$ 961 $ 1,153 $ 19.99 + 3.5% $ 961
$ 1,153 $ 2,884 $ 26.71 + 5.6% $ 1,153
$ 2,884 $ 123.65 + 6.6% $ 2,884
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.7% $ 384
$ 769 $ 961 $ 16.16 + 3.4% $ 769
$ 961 $ 1,153 $ 22.68 + 4.3% $ 961
$ 1,153 $ 2,884 $ 30.94 + 5.6% $ 1,153
$ 2,884 $ 127.88 + 6.5% $ 2,884
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384
$ 673 $ 1,923 $ 11.54 + 5.8% $ 673
$ 1,923 $ 84.04 + 6.5% $ 1,923
RATE 'A'
RATE 'B'
RATE 'C'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 40,000 $ 300.00 + 2.3% $ 20,000
$ 40,000 $ 50,000 $ 760.00 + 2.8% $ 40,000
$ 50,000 $ 60,000 $ 1,040.00 + 3.5% $ 50,000
$ 60,000 $ 150,000 $ 1,390.00 + 5.6% $ 60,000
$ 150,000 $ 6,430.00 + 6.6% $ 150,000
RATE 'D'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 40,000 $ 300.00 + 2.7% $ 20,000
$ 40,000 $ 50,000 $ 840.00 + 3.4% $ 40,000
$ 50,000 $ 60,000 $ 1,180.00 + 4.3% $ 50,000
$ 60,000 $ 150,000 $ 1,610.00 + 5.6% $ 60,000
$ 150,000 $ 6,650.00 + 6.5% $ 150,000
RATE 'E'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 35,000 $ 100,000 $ 600.00 + 5.8% $ 35,000
$ 100,000 $ 4,370.00 + 6.5% $ 100,000
WEEKLY PAYROLL PERIOD
(Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384
$ 673 $ 769 $ 11.54 + 3.9% $ 673
$ 769 $ 1,442 $ 15.28 + 6.1% $ 769
$ 1,442 $ 56.34 + 7.0% $ 1,442