Fill - Free fillable State of Hawaii - Form HW-4 Employee's Withholding Allowance and Status Certificate PDF form

FORM HW-4

(REV. 2018)

STATE OF HAWAII — DEPARTMENT OF TAXATION

EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE

INSTRUCTIONS

(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)

MARITAL STATUS—If you are legally separated from your spouse

under a decree of divorce or separate maintenance, check the Single

box.

If you ﬁle as head of household on your tax return, you are treated as

Single for withholding tax purposes. However, an additional withholding

allowance may be claimed for this ﬁling status.

NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more than

the correct number of withholding allowances. However, if by claiming

the correct number of withholding allowances you still expect to owe

more income tax for the year than will be withheld, you may increase the

amount withheld either by claiming fewer withholding allowances or by

entering into an agreement with your employer to withhold an additional

dollar amount.

Note: Hawaii law does NOT allow “exempt” status for withholding purposes.

NONWAGE INCOME—If you have a large amount of nonwage income,

from sources such as interest or dividends, you should consider making

estimated tax payments using Form N-1 or you may ﬁnd that you owe

additional tax at the end of the year.

TWO-EARNER/TWO JOBS—If you have a working spouse or more

than 1 job, ﬁgure the total number of allowances you are entitled to

claim on all jobs using worksheets from only one Form HW-4. This

total should be divided among all jobs. Your withholding will usually be

most accurate when all allowances are claimed on the HW-4 ﬁled for

the highest paying job and zero allowances are claimed for the others.

FILING THE CERTIFICATE—You must ﬁle this form with your employer

or your employer must withhold tax from your wages as if you were

single and claimed no withholding allowances.

FILING A NEW CERTIFICATE—You SHOULD ﬁle a new certiﬁcate if

you get married or are entitled to claim more withholding allowances.

You MUST ﬁle a new certiﬁcate within 10 days if ANY of the following

occurs:

(a) If you are divorced or legally separated.

(b) If your spouse, for whom you have been claiming a withholding

allowance, commences claiming his or her own withholding

allowance on a separate certiﬁcate.

longer qualiﬁes as a dependent.

You MUST ﬁle a new certiﬁcate on or before December 1 in case of the

death of your spouse or the death of a dependent, unless such event

occurs in December.

WITHHOLDING ALLOWANCE FOR AGE—You may claim an additional

withholding allowance for age if you are at least 65 years old and no

one can claim you as a dependent. If you are married and ﬁling a joint

return, you may also claim an additional withholding allowance if your

spouse is at least 65 years old, no one else can claim your spouse as

a dependent, and your spouse is not already claiming such withholding

allowance for himself / herself on a Form HW-4.

HEAD OF HOUSEHOLD—Generally, you may claim head of household

ﬁling status on your tax return only if you are unmarried and pay more

than 50% of the costs of keeping up a home for yourself and your

qualifying child or any other person who is your dependent.

PENALTIES—Penalties are imposed for willfully supplying false or

fraudulent information or for willfully failing to supply information.

CERTIFIED DISABLED PERSON—See the section, “What Is Not

Subject to Withholding” in Booklet A, Employer’s Tax Guide.

NONRESIDENT MILITARY SPOUSE—Under federal law, the State is

prohibited from subjecting the income received by a service member’s

nonresident spouse for services performed (i.e., wages) in Hawaii to

Hawaii’s income tax beginning tax year 2009 if certain conditions are

met. See Tax Information Release No. 2010-01 for further details.

FOR FURTHER INFORMATION—Contact your employer or the

Department of Taxation at 808-587-4242 (toll-free at 1-800-222-3229).

---------------------- Cut here and give the certiﬁcate to your employer. Keep the top portion and a copy of page 2 for your records. ----------------------

STATE OF HAWAII — DEPARTMENT OF TAXATION

EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE

Section A (to be completed by the employee)

1 Type or print your full name

Home address (number and street or rural route)

City or town, state, and Postal/ZIP code

FORM HW-4

(REV. 2018)

2 Your social security number

3 Marital Status



Single



Married

 Married, but withhold at higher Single rate

 Certiﬁed Disabled Person (not subject to withholding)

Nonresident Military Spouse (not subject to withholding)

4 Total number of allowances you are claiming (from line I of the worksheet on page 2). (Note: Hawaii law

does NOT allow “EXEMPT” status for withholding purposes.) .......................................................................................... 4

5 Additional amount, if any, you want deducted each pay period ................................................................................................ 5 $

I declare, under the penalties set forth in section 231-36, HRS, that I have correctly indicated my marital status and that the number of withholding

allowances claimed on this certiﬁcate does not exceed the number to which I am entitled.

(Date) , (Signed)

Section B (to be completed by the employer)

1 Employer’s name 2 Hawaii tax identiﬁcation number

WH - __ __ __ - __ __ __ - __ __ __ __ - __ __

Employer’s address City or town, state, and Postal/ZIP code

EMPLOYER: Keep this certiﬁcate with your records. If you believe that an employee has claimed excess allowances for the employee’s situation (generally

more than 10) or misstated the employee’s marital status, you must send a copy of the Form HW-4 for that employee to the Hawaii Department of Taxation,

P. O. Box 3827, Honolulu, Hawaii 96812-3827.

FORM HW-4

HW4_I 2018A 01 VID01 ID NO 01

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FORM HW-4 Page 2

(REV. 2018)

HW-4 Worksheet to Figure Your Withholding Allowances

A. Enter “1” for yourself if no one else can claim you as a dependent .................................................................................. A.

B. Enter “1” if: 1. You are single and have only one job OR

2. You are married, have only one job, and your spouse does not work .................................................. B.

C. Enter “1” for your spouse if: 1. No one else can claim your spouse as a dependent AND

2. Your spouse is not claiming a withholding allowance for himself / herself

on a Form HW-4 ...................................................................................................... C.

D. You may be able to claim additional withholding allowances for age. See Instructions on page 1.

Enter “1” if you or your spouse qualiﬁes. Enter “2” if both you and your spouse qualify .................................................... D.

E. Enter the number of dependents that you will claim on your tax return. (State qualiﬁcations

are the same as the federal) .............................................................................................................................................. E.

F. Enter “1” if you will ﬁle as head of household on your tax return. See Instructions on page 1....................................... F.

G. Enter “1” if you estimate that you will have at least $250 of total tax credits ................................................................... G.

H. If you plan to itemize or claim adjustments to income, complete the worksheet below and enter the number of

withholding allowances here from line 8 ............................................................................................................................ H.

I. Total. Add lines A through H. Enter the total here and on line 4 of Form HW-4 on page 1. (Note: This amount

may be different from the number of exemptions you claim on your return) ..................................................................... I.

Deductions and Adjustments Worksheet

NOTE: Use this worksheet only if you plan to itemize deductions or claim adjustments to income.

1. Enter an estimate of your current year’s itemized deductions. These include: qualifying home mortgage interest,

charitable contributions, state and local taxes, medical expenses in excess of 10% of your adjusted gross income

for taxable years beginning after December 31, 2012, and miscellaneous deductions. (You may have to reduce your

itemized deductions if your income is over $166,800 ($83,400 if married ﬁling separately)) ............................................. 1 $

$4,400* if married ﬁling jointly or surviving spouse

2. Enter $3,212* if head of household ............................................................................ 2 $

$2,200* if single

{

$2,200* if married ﬁling separately

}

3. Line 1 minus line 2. Enter the result, but not less than zero ............................................................................................. 3 $

4. Enter an estimate of your current year’s adjustments to income ....................................................................................... 4 $

5. Add lines 3 and 4 and enter the total ................................................................................................................................. 5 $

6. Enter an estimate of your current year’s nonwage income (such as dividends or interest income) .................................. 6 $

7. Line 5 minus line 6. Enter the result, but not less than zero ............................................................................................. 7 $

8. Divide the amount on line 7 by $1,144**. Drop any fraction. Enter the result here and on the HW-4 worksheet,

line H above ....................................................................................................................................................................... 8

* Nonresidents and part-year residents: On line 2, enter the amount appropriate to your ﬁling status multiplied by the ratio of your Hawaii adjusted

gross income to total adjusted gross income from all sources.

** Nonresidents and part-year residents: Divide the amount on line 7 by $1,144 multiplied by the ratio of your Hawaii adjusted gross income to total

adjusted gross income from all sources.

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