State Tax Withholding

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