Form NJ-W4 State of New Jersey – Division of Taxation
(1-21) Employee’s Withholding Allowance Certicate
1. SS# 2. Filing Status: (Check only one box)
1.
Single
2.
Married/Civil Union Couple Joint
3.
Married/Civil Union Partner Separate
4.
Head of Household
5.
Qualifying Widow(er)/Surviving Civil Union Partner
Name
Address
City State Zip
3. If you have chosen to use the chart from instruction A, enter the appropriate letter here ............................................................ 3.
4. Total number of allowances you are claiming (see instructions) .................................................................................................. 4.
5. Additional amount you want deducted from each pay ................................................................................................................. 5. $
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....................................................................... 6.
7. Underpenaltiesofperjury,IcertifythatIamentitledtothenumberofwithholdingallowancesclaimedonthiscerticateorentitledtoclaimexemptstatus.
Employee’s Signature Date
Employer’sNameandAddress EmployerIdenticationNumber
BASIC INSTRUCTIONS
Line 1 Enter your name, address, and Social Security number in the spaces provided.
Line2 Checktheboxthatindicatesyourlingstatus.IfyoucheckedBox1(Single)orBox3(Married/CivilUnionPartnerSeparate)youwillbewithheldatRateA.
Note: IfyouhavecheckedBox2(Married/CivilUnionCoupleJoint),Box4(HeadofHousehold)orBox5(QualifyingWidow(er)SurvivingCivilUnionPartner)
and either your spouse/civil union partner 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lingstatusisSINGLE or MARRIED/CIVIL UNION PARTNER SEPARATE and your wages plus your taxable nonwage income will be $10,000 or less for
the current year.
YourlingstatusisMARRIED/CIVIL UNION COUPLE JOINT, and your wages combined with your spouse’s/civil union partner’s wages plus your taxable
nonwage income will be $20,000 or less for the current year.
YourlingstatusisHEAD OF HOUSEHOLD or QUALIFYING WIDOW(ER)/SURVIVING CIVIL UNION PARTNER and your wages plus your taxable nonwage
income will be $20,000 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questionsabouteligibility,lingstatus,withholdingrates,etc.whencompletingthisform,calltheDivisionofTaxation’s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. If you need additional withholdings for other income or wages, use Line 5 on the NJ-W4.
ThisWageChartappliestotaxpayerswhoaremarried/civilunioncouplelingjointly,headsofhouseholds,orqualifyingwidow(er)/survivingcivilunionpartner.Single
individuals or married/civil union partners ling separate returns do not need to use this chart.Ifyouhaveindicatedling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.)
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/civil union partner’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reects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 resubmit a
revised NJ-W4 to your employer.
THIS FORM MAY BE REPRODUCED
WAGE CHART
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
B B B B B B B B B B
10,001
20,000
B B B B C C C C C C
20,001
30,000
B B B A A D D D D D
30,001
40,000
B B A A A A A E E E
40,001
50,000
B C A A A A A E E E
50,001
60,000
B C D A A A E E E E
60,001
70,000
B C D A A E E E E E
70,001
80,000
B C D E E E E E E E
80,001
90,000
B C D E E E E E E E
OVER
90,000
B C D E E E E E E E
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.
RATE “A”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 673 $ 5.77 + 2.0% $ 385 $ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 673 $ 769 $ 11.54 + 3.9% $ 673 $ 35,000 $ 40,000 $ 600.00 + 3.9% $ 35,000
$ 769 $ 1,442 $ 15.29 + 6.1% $ 769 $ 40,000 $ 75,000 $ 795.00 + 6.1% $ 40,000
$ 1,442 $ 9,615 $ 56.35 + 7.0% $ 1,442 $ 75,000 $ 500,000 $ 2,930.00 + 7.0% $ 75,000
$ 9,615 $ 19,231 $ 628.46 + 9.9% $ 9,615 $ 500,000 $ 1,000,000 $ 32,680.00 + 9.9% $ 500,000
$ 19,231 $ 1,580.38 + 11.8% $ 19,231 $ 1,000,000 over $ 82,180.00 + 11.8% $ 1,000,000
RATE “B”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 962 $ 5.77 + 2.0% $ 385 $ 20,000 $ 50,000 $ 300.00 + 2.0% $ 20,000
$ 962 $ 1,346 $ 17.31 + 2.7% $ 962 $ 50,000 $ 70,000 $ 900.00 + 2.7% $ 50,000
$ 1,346 $ 1,538 $ 27.69 + 3.9% $ 1,346 $ 70,000 $ 80,000 $ 1,440.00 + 3.9% $ 70,000
$ 1,538 $ 2,885 $ 35.19 + 6.1% $ 1,538 $ 80,000 $ 150,000 $ 1,830.00 + 6.1% $ 80,000
$ 2,885 $ 9,615 $ 117.31 + 7.0% $ 2,885 $ 150,000 $ 500,000 $ 6,100.00 + 7.0% $ 150,000
$ 9,615 $ 19,231 $ 588.46 + 9.9% $ 9,615 $ 500,000 $ 1,000,000 $ 30,600.00 + 9.9% $ 500,000
$ 19,231 $ 1,540.38 + 11.8% $ 19,231 $ 1,000,000 $ 80,100.00 + 11.8% $ 1,000,000
RATE “C”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 769 $ 5.77 + 2.3% $ 385 $ 20,000 $ 40,000 $ 300.00 + 2.3% $ 20,000
$ 769 $ 962 $ 14.62 + 2.8% $ 769 $ 40,000 $ 50,000 $ 760.00 + 2.8% $ 40,000
$ 962 $ 1,154 $ 20.00 + 3.5%
$ 962 $ 50,000 $ 60,000 $ 1,040.00 + 3.5% $ 50,000
$ 1,154 $ 2,885 $ 26.73 + 5.6% $ 1,154 $ 60,000 $ 150,000 $ 1,390.00 + 5.6% $ 60,000
$ 2,885 $ 9,615 $ 123.65 + 6.6% $ 2,885 $ 150,000 $ 500,000 $ 6,430.00 + 6.6% $ 150,000
$ 9,615 $ 19,231 $ 567.88 + 9.9% $ 9,615 $ 500,000 $ 1,000,000 $ 29,530.00 + 9.9% $ 500,000
$ 19,231 $ 1,519.81 + 11.8% $ 19,231 $ 1,000,000 $ 79,030.00 + 11.8% $ 1,000,000
RATE “D”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 769 $ 5.77 + 2.7% $ 385 $ 20,000 $ 40,000 $ 300.00 + 2.7% $ 20,000
$ 769 $ 962 $ 16.15 + 3.4% $ 769 $ 40,000 $ 50,000 $ 840.00 + 3.4% $ 40,000
$ 962 $ 1,154 $ 22.69 + 4.3% $ 962 $ 50,000 $ 60,000 $ 1,180.00 + 4.3% $ 50,000
$ 1,154 $ 2,885 $ 30.96 + 5.6% $ 1,154 $ 60,000 $ 150,000 $ 1,610.00 + 5.6% $ 60,000
$ 2,885 $ 9,615 $ 127.88 + 6.5% $ 2,885 $ 150,000 $ 500,000 $ 6,650.00 + 6.5% $ 150,000
$ 9,615 $ 19,231 $ 565.38 + 9.9% $ 9,615 $ 500,000 $ 1,000,000 $ 29,400.00 + 9.9% $ 500,000
$ 19,231 $ 1,517.31 + 11.8% $ 19,231 $ 1,000,000 $ 78,900.00 + 11.8% $ 1,000,000
RATE “E”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
If the amount of taxable
wages is:
The amount of income tax to be
withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 673 $ 5.77 + 2.0% $ 385 $ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 673 $ 1,923 $ 11.54 + 5.8% $ 673 $ 35,000 $ 100,000 $ 600.00 + 5.8% $ 35,000
$ 1,923 $ 9,615 $ 84.04 + 6.5% $ 1,923 $ 100,000 $ 500,000 $ 4,370.00 + 6.5% $ 100,000
$ 9,615 $ 19,231 $ 584.04 + 9.9% $ 9,615 $ 500,000 $ 1,000,000 $ 30,370.00 + 9.9% $ 500,000
$ 19,231 $ 1,535.96 + 11.8% $ 19,231 $ 1,000,000 $ 79,870.00 + 11.8% $ 1,000,000