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 Residence | Form | Required |
|---|---|---|
| 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 |