Employee state income tax withholding is based on the employee’s primary residence. The default withholding tax rule is to withhold for the state in which services are performed. Because BYU-Idaho online employees are considered to be performing services from their residence, state income tax withholding will be based on their state of residence. Employee W-2s will reflect withholding from their state of residence.

Primary ResidenceFormRequired
Arizona A-4 Yes
California DE-4 Optional*
Colorado Uses IRS W-4  
Florida No State Withholding  
Georgia G-4 Optional*
Idaho Uses IRS W-4  
Illinois IL-W-4 Yes
Indiana WH-4 Yes
Maryland MW-507 Yes
Missouri MO-W-4 Yes
Montana Uses IRS W-4  
Nevada No State Withholding  
New Mexico Uses IRS W-4  
New York IT-2104 Optional*
North Carolina NC4 Yes
Oregon Uses IRS W-4  
Texas No State Withholding  
Utah Uses IRS W-4  
Virginia VA-4 Yes
Washington No State Withholding  
Wyoming No State Withholding  

* The federal W-4 will be used for state tax deductions for those who do not choose to use this optional form. Those moving from a state where there are no state withholdings must choose either to fill out this form OR the federal form W-4.

Federal Form W-4