Hawaii Form HW-4 (Employee's Withholding Exemption and Status Certificate) (2024)

Employee's Withholding Exemption and Status Certificate
Form HW-4 (Rev. 2022) Employee's Withholding Allowance and Status Certificate
Clear FormFORM HW-4(REV. 2022)STATE OF HAWAII — DEPARTMENT OF TAXATIONEMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATEINSTRUCTIONS(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 adecree of divorce or separate maintenance, check the Single box.If you file as head of household on your tax return, you are treated asSingle for withholding tax purposes. However, an additional withholdingallowance may be claimed for this filing status.NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more thanthe correct number of withholding allowances. However, if by claiming thecorrect number of withholding allowances you still expect to owe moreincome tax for the year than will be withheld, you may increase the amountwithheld either by claiming fewer withholding allowances or by entering intoan 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 makingestimated tax payments using Form N-200V or you may find that you oweadditional tax at the end of the year.TWO-EARNER/TWO JOBS—If you have a working spouse or more thanone job, figure the total number of allowances you are entitled to claim onall jobs using worksheets from only one Form HW-4. This total should bedivided among all jobs. Your withholding will usually be most accurate whenall allowances are claimed on the HW-4 filed for the highest paying job andzero allowances are claimed for the others.FILING THE CERTIFICATE—You must file this form with your employer oryour employer must withhold tax from your wages as if you were single andclaimed no withholding allowances.FILING A NEW CERTIFICATE—You SHOULD file a new certificate if youget married or are entitled to claim more withholding allowances. You MUSTfile 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 withholdingallowance, commences claiming his or her own withholdingallowance on a separate certificate.(c)If a dependent for whom you claimed a withholding allowance nolonger qualifies as a dependent.You MUST file a new certificate on or before December 1 in case of thedeath of your spouse or the death of a dependent, unless such event occursin December.WITHHOLDING ALLOWANCE FOR AGE—You may claim an additionalwithholding allowance for age if you are at least 65 years old and no onecan 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 atleast 65 years old, no one else can claim your spouse as a dependent, andyour 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 householdfiling status on your tax return only if you are unmarried and pay more than50% of the costs of keeping up a home for yourself and your qualifying childor any other person who is your dependent.PENALTIES—Penalties are imposed for willfully supplying false orfraudulent information or for willfully failing to supply information.CERTIFIED DISABLED PERSON—See the section, “What Is Not Subjectto Withholding” in Booklet A, Employer’s Tax Guide.NONRESIDENT MILITARY SPOUSE—Under federal law, the State isprohibited from subjecting the income received by a service member’snonresident spouse for services performed (i.e., wages) in Hawaii toHawaii’s income tax beginning tax year 2009 if certain conditions are met.See Tax Information Release No. 2010-01 and Tax Announcement No.2019-01 for further details.FOR FURTHER INFORMATION—Contact your employer or the Departmentof 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.---------------------FORM HW-4(REV. 2022)STATE OF HAWAII — DEPARTMENT OF TAXATIONEMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATESection A (to be completed by the employee)1 Type or print your full name2 Your social security numberHome address (number and street or rural route)3 Marital StatusCity or town, state, and Postal/ZIP codeHW4_I 2022A 01 VID01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.).......................................................... 5 Additional amount, if any, you want deducted each pay period................................................................................................ 45 $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 withholdingallowances claimed on this certificate does not exceed the number to which I am entitled.(Date)Section B (to be completed by the employer), (Signed)1 Employer’s name2 Hawaii tax identification number WH - __ __ __ - __ __ __ - __ __ __ __ - __ __Employer’s addressCity or town, state, and Postal/ZIP codeEMPLOYER: Keep this certificate with your records. If you believe that an employee has claimed excess allowances for the employee’s situation (generallymore 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 1425, Honolulu, Hawaii 96806-1425FORM HW-4ID NO 01FORM HW-4 (REV. 2022)Page 2HW-4 Worksheet to Figure Your Withholding AllowancesA. Enter “1” for yourself if no one else can claim you as a dependent..................................................................................B. Enter “1” if:1.You are single and have only one job OR2.You are married, have only one job, and your spouse does not work..................................................C. Enter “1” for your spouse if:1. No one else can claim your spouse as a dependent AND2. Your spouse is not claiming a withholding allowance for himself / herself on a Form HW-4.......................................................................................................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....................................................E. Enter the number of dependents that you will claim on your tax return. (State qualificationsare the same as the federal)...............................................................................................................................................F. Enter “1” if you will file as head of household on your tax return.   See Instructions on page 1.......................................G. Enter “1” if you estimate that you will have at least $250 of total tax credits....................................................................H. If you plan to itemize or claim adjustments to income, complete the worksheet below and enter the number ofwithholding allowances here from line 8.............................................................................................................................I. Total. Add lines A through H. Enter the total here and on line 4 of Form HW-4 on page 1. (Note: This amountmay be different from the number of exemptions you claim on your return).....................................................................A. B. C. D. E. F. G. H. I.Deductions and Adjustments WorksheetNOTE: 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 7.5% of your adjusted gross incomefor taxable years beginning after December 31, 2018, and miscellaneous deductions. (You may have to reduce youritemized deductions if your income is over $166,800 ($83,400 if married filing separately)).............................................$4,400* if married filing jointly or surviving spouse2. Enter$3,212* if head of household.............................................................................$2,200* if single $2,200* if married filing separately3. Line 1 minus line 2. Enter the result, but not less than zero..............................................................................................4. Enter an estimate of your current year’s adjustments to income........................................................................................5. Add lines 3 and 4 and enter the total..................................................................................................................................6. Enter an estimate of your current year’s nonwage income (such as dividends or interest income)...................................7. Line 5 minus line 6. Enter the result, but not less than zero..............................................................................................8. Divide the amount on line 7 by $1,144**. (Use whole numbers only). Enter the result here and on the HW-4 worksheet,line H above........................................................................................................................................................................{*}1$2$3$4$5$6$7$8 Nonresidents and part-year residents: On line 2, enter the amount appropriate to your filing status multiplied by the ratio of your Hawaii adjustedgross 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 totaladjusted gross income from all sources.

Extracted from PDF file 2023-hawaii-form-hw-4.pdf, last modified September 2005

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