FormW-4(2014)
Purpose.CompleteFormW-4sothatyouremployercanwithholdthecorrectfederalincometaxfromyourpay.ConsidercompletinganewFormW-4eachyearandwhenyourpersonalorfinancialsituationchanges.
Exemptionfromwithholding.Ifyouareexempt,completeonlylines1,2,3,4,and7andsigntheformtovalidateit.Yourexemptionfor2014expiresFebruary17,2015.SeePub.505,TaxWithholding
andEstimatedTax.
Note.Ifanotherpersoncanclaimyouasadependentonhisorhertaxreturn,youcannotclaimexemptionfromwithholdingifyourincomeexceeds$1,000andincludesmorethan$350ofunearnedincome(forexample,interestanddividends).
Exceptions.Anemployeemaybeabletoclaimexemptionfromwithholdingeveniftheemployeeisadependent,iftheemployee:
•Isage65orolder,
•Isblind,or
•Willclaimadjustmentstoincome;taxcredits;oritemizeddeductions,onhisorhertaxreturn.
Theexceptionsdonotapplytosupplementalwagesgreaterthan$1,000,000.
Basicinstructions.Ifyouarenotexempt,completethePersonalAllowancesWorksheetbelow.Theworksheetsonpage2furtheradjustyour
withholdingallowancesbasedonitemized
deductions,certaincredits,adjustmentstoincome,ortwo-earners/multiplejobssituations.
Completeallworksheetsthatapply.However,youmayclaimfewer(orzero)allowances.Forregularwages,withholdingmustbebasedonallowancesyouclaimedandmaynotbeaflatamountorpercentageofwages.
Headofhousehold.Generally,youcanclaimheadofhouseholdfilingstatusonyourtaxreturnonlyifyouareunmarriedandpaymorethan50%ofthecostsofkeepingupahomeforyourselfandyourdependent(s)orotherqualifyingindividuals.SeePub.501,Exemptions,StandardDeduction,andFilingInformation,forinformation.
Taxcredits.Youcantakeprojectedtaxcreditsintoaccountinfiguringyourallowablenumberofwithholdingallowances.CreditsforchildordependentcareexpensesandthechildtaxcreditmaybeclaimedusingthePersonalAllowancesWorksheetbelow.SeePub.505forinformationonconvertingyourothercreditsintowithholdingallowances.
Nonwageincome.Ifyouhavealargeamountofnonwageincome,suchasinterestordividends,considermakingestimatedtaxpaymentsusingForm
1040-ES,EstimatedTaxforIndividuals.Otherwise,youmayoweadditionaltax.Ifyouhavepensionorannuityiincome,seePub.505tofindoutifyoushouldadjustyourwithholdingonFormW-4orW-4P.
Twoearnersormultiplejobs.Ifyouhaveaworkingspouseormorethanonejob,figurethetotalnumberofallowancesyouareentitledtoclaimonalljobsusingworksheetsfromonlyoneForm
W-4.YourwithholdingusuallywillbemostaccuratewhenallallowancesareclaimedontheFormW-4forthehighestpayingjobandzeroallowancesare
claimedontheothers.SeePub.505fordetails.
Nonresidentalien.Ifyouareanonresidentalien,seeNotice1392,SupplementalFormW-4
InstructionsforNonresidentAliens,before
completingthisform.
Checkyourwithholding.AfteryourFormW-4takeseffect,usePub.505toseehowtheamountyouarehavingwithheldcomparestoyourprojectedtotaltaxfor2014.SeePub.505,especiallyifyourearningsexceed$130,000(Single)or$180,000(Married).
Futuredevelopments.InformationaboutanyfuturedevelopmentsaffectingFormW-4(suchaslegislationenactedafterwereleaseit)willbepostedat.
PersonalAllowancesWorksheet(Keepforyourrecords.)
AEnter“1”foryourselfifnooneelsecanclaimyouasadependent...... A
BEnter“1”if: {
•Youaresingleandhaveonlyonejob;or
•Youaremarried,haveonlyonejob,andyourspousedoesnotwork;or
•Yourwagesfromasecondjoboryourspouse’swages(orthetotalofboth)are$1,500orless.
. . .B
CEnter“1”foryourspouse.But,youmaychoosetoenter“-0-” ifyouaremarriedandhaveeitheraworkingspouseormore
thanonejob.(Entering“-0-”mayhelpyouavoidhavingtoolittletaxwithheld.) ...... C D Enternumberofdependents(otherthanyourspouseoryourself)youwillclaimonyourtaxreturn...... D
EEnter“1”ifyouwillfileasheadofhouseholdonyourtaxreturn(seeconditionsunderHeadofhouseholdabove). .EFEnter“1”ifyouhaveatleast$2,000ofchildordependentcareexpensesforwhichyouplantoclaimacredit . . . F
(Note.Donotincludechildsupportpayments.SeePub.503,ChildandDependentCareExpenses,fordetails.)
GChildTaxCredit(includingadditionalchildtaxcredit).SeePub.972,ChildTaxCredit,formoreinformation.
•Ifyourtotalincomewillbelessthan$65,000($95,000ifmarried),enter“2”foreacheligiblechild;thenless“1”ifyouhavethreetosixeligiblechildrenorless“2”ifyouhavesevenormoreeligiblechildren.
•Ifyourtotalincomewillbebetween$65,000and$84,000($95,000and$119,000ifmarried),enter“1”foreacheligiblechild . . .GH AddlinesAthroughGandentertotalhere.(Note.Thismaybedifferentfromthenumberofexemptionsyouclaimonyourtaxreturn.)▶ H
Foraccuracy,completeallworksheetsthatapply.
•Ifyouplantoitemizeorclaimadjustmentstoincomeandwanttoreduceyourwithholding,seetheDeductionsandAdjustmentsWorksheetonpage2.
•Ifyouaresingleandhavemorethanonejoboraremarriedandyouandyourspousebothworkandthecombinedearningsfromalljobsexceed$50,000($20,000ifmarried),seetheTwo-Earners/MultipleJobsWorksheetonpage2toavoidhavingtoolittletaxwithheld.
•Ifneitheroftheabovesituationsapplies,stophereandenterthenumberfromlineHonline5ofFormW-4below.
SeparatehereandgiveFormW-4toyouremployer.Keepthetoppartforyourrecords.
Form W-4DepartmentoftheTreasury
InternalRevenueService / Employee'sWithholdingAllowanceCertificate
▶WhetheryouareentitledtoclaimacertainnumberofallowancesorexemptionfromwithholdingissubjecttoreviewbytheIRS.YouremployermayberequiredtosendacopyofthisformtotheIRS. / OMBNo.1545-0074
2014
1Yourfirstnameandmiddleinitial / Lastname / 2 Yoursocialsecuritynumber
Homeaddress(numberandstreetorruralroute) / 3SingleMarriedMarried,butwithholdathigherSinglerate.
Note. Ifmarried,butlegallyseparated,orspouseisanonresidentalien,checkthe“Single”box.
Cityortown,state,andZIPcode / 4 Ifyourlastnamediffersfromthatshownonyoursocialsecuritycard,checkhere.Youmustcall1-800-772-1213forareplacementcard. ▶
5Totalnumberofallowancesyouareclaiming(fromlineHaboveorfromtheapplicableworksheetonpage2)
6Additionalamount,ifany,youwantwithheldfromeachpaycheck...... / 5
6 / $
7Iclaimexemptionfromwithholdingfor2014,andIcertifythatImeetbothofthefollowingconditionsforexemption.
•LastyearIhadarighttoarefundofallfederalincometaxwithheldbecauseIhadnotaxliability,and
•ThisyearIexpectarefundofallfederalincometaxwithheldbecauseIexpecttohavenotaxliability.
Ifyoumeetbothconditions,write“Exempt”here...... ▶ / 7
Underpenaltiesofperjury,IdeclarethatIhaveexaminedthiscertificateand,tothebestofmyknowledgeandbelief,itistrue,correct,andcomplete.
Employee’ssignature
(Thisformisnotvalidunlessyousignit.)▶Date▶
8Employer’snameandaddress(Employer:Completelines8and10onlyifsendingtotheIRS.)9Officecode(optional) 10 Employeridentificationnumber(EIN)
ForPrivacyActandPaperworkReductionActNotice,seepage2.Cat.No.10220QFormW-4(2014)
FormW-4(2014)Page2
PrivacyActandPaperworkReductionActNotice. WeaskfortheinformationonthisformtocarryouttheInternalRevenuelawsoftheUnitedStates.InternalRevenueCodesections 3402(f)(2)and6109andtheirregulations requireyoutoprovidethisinformation;youremployerusesittodetermineyourfederalincometaxwithholding.Failuretoprovideaproperlycompletedformwillresultinyourbeingtreatedasasinglepersonwhoclaimsno
withholdingallowances;providingfraudulentinformationmaysubjectyoutopenalties.RoutineusesofthisinformationincludegivingittotheDepartmentofJusticeforcivilandcriminallitigation;tocities,states,theDistrictofColumbia,andU.S.commonwealthsandpossessionsforuseinadministeringtheirtaxlaws;andtotheDepartmentofHealthandHumanServicesforuseintheNationalDirectoryofNewHires.Wemayalsodisclosethisinformationtoothercountriesunderataxtreaty,tofederalandstateagenciestoenforcefederalnontaxcriminallaws,ortofederallawenforcementandintelligenceagenciestocombatterrorism.
YouarenotrequiredtoprovidetheinformationrequestedonaformthatissubjecttothePaperworkReductionActunlesstheformdisplaysavalidOMBcontrolnumber.Booksorrecordsrelatingtoaformoritsinstructionsmustberetainedaslongastheircontentsmaybecomematerialintheadministration ofanyInternalRevenuelaw.Generally,taxreturnsandreturninformationareconfidential,asrequiredbyCodesection6103.
Theaveragetimeandexpensesrequiredtocompleteandfilethisformwillvarydependingonindividualcircumstances. Forestimatedaverages,seetheinstructions foryourincometaxreturn.
Ifyouhavesuggestionsformakingthisformsimpler,wewouldbehappytohearfromyou.Seetheinstructionsforyourincometaxreturn.
MI-W4
(Rev.8-08)
EMPLOYEE'SMICHIGANWITHHOLDINGEXEMPTIONCERTIFICATESTATEOFMICHIGAN-DEPARTMENTOFTREASURY
ThiscertificateisforMichiganincometaxwithholdingpurposesonly.Youmustfilearevisedformwithin10daysifyourexemptionsdecreaseoryourresidencystatuschangesfromnonresidenttoresident.Readinstructionsbelowbeforecompletingthisform.
IssuedunderP.A.281of1967.
�3.TypeorPrintYourFirstName,MiddleInitialandLastName
�1.SocialSecurityNumber
4.DriverLicenseNumber
�2.DateofBirth
HomeAddress(No.,Street,P.O.BoxorRuralRoute)�5.Areyouanewemployee?
CityorTownStateZIPCode
Yes
No
IfYes,enterdateofhire....
6. Enterthenumberofpersonalanddependentexemptionsyouareclaiming
7. Additionalamountyouwantdeductedfromeachpay
(ifemployeragrees)
�6.
7. $.00
8. Iclaimexemptionfromwithholdingbecause(doesnotapplytononresidentmembersofflow-throughentities-seeinstructions):
a.AMichiganincometaxliabilityisnotexpectedthisyear.
b.Wagesareexemptfromwithholding. Explain:
c.Permanenthome(domicile)islocatedinthefollowingRenaissanceZone:
EMPLOYEE:
If you fail or refuse to file this form, youremployermust withhold Michiganincome taxfrom your wages without allowance for anyexemptions.Keepacopyofthisformforyourrecords.
INSTRUCTIONSTOEMPLOYER:
EmployersmustreportallnewhirestotheStateofMichigan.Keepacopyofthiscertificatewithyourrecords.Iftheemployeeclaims10ormorepersonalanddependentexemptionsorclaimsastatus exempting the employee fromwithholding,you must file their originalMI-W4formwiththeMichiganDepartmentofTreasury.Mailto:NewHireOperationsCenter,P.O.Box
85010;Lansing,MI48908-5010.
Underpenaltyofperjury,IcertifythatthenumberofwithholdingexemptionsclaimedonthiscertificatedoesnotexceedthenumbertowhichIamentitled.Ifclaimingexemptionfromwithholding,IcertifythatIanticipatethatIwillnotincuraMichiganincometaxliabilityforthisyear.
9.Employee'sSignature �Date
Employer:Completelines10and11beforesendingtotheMichiganDepartmentofTreasury.
10.Employer'sName,Address,PhoneNo.andNameofContactPerson
�11.FederalEmployerIdentificationNumber
INSTRUCTIONSTOEMPLOYEE
You must submita Michiganwithholdingexemptioncertificate(formMI-W4)toyouremployeronorbeforethedatethatemploymentbegins.Ifyoufailorrefusetosubmitthiscertificate,youremployermustwithholdtaxfromyourcompensationwithoutallowanceforanyexemptions.YouremployerisrequiredtonotifytheMichiganDepartmentofTreasuryifyouhaveclaimed10ormorepersonalanddependentexemptionsorclaimedastatuswhichexemptsyoufromwithholding.
YouMUSTfileanewMI-W4within10daysifyourresidencystatuschangesor if your exemptionsdecreasebecause:a)yourspouse,forwhomyouhavebeenclaiminganexemption,isdivorcedorlegallyseparatedfromyouorclaimshis/herownexemption(s)onaseparatecertificate,orb)adependentmustbedroppedforfederalpurposes.
Line 5: If you check "Yes," enter your date of hire
(mo/day/year).
Line6:Personalanddependentexemptions.ThetotalnumberofexemptionsyouclaimontheMI-W4maynotexceedthenumberofexemptionsyouareentitledtoclaimwhenyoufileyourMichiganindividualincometaxreturn.
Ifyouaremarriedandyouandyourspousearebothemployed,youbothmaynotclaimthesameexemptionswitheachofyouremployers.
Ifyouholdmorethanonejob,youmaynotclaimthesameexemptions with more than one employer. If you claim thesameexemptionsatmorethanonejob,yourtaxwillbeunderwithheld.
Line7:Youmaydesignateadditionalwithholdingifyouexpecttoowemorethantheamountwithheld.
Line8:YoumayclaimexemptionfromMichiganincometaxwithholdingONLYifyoudonotanticipateaMichiganincometax liabilityfor thecurrentyearbecauseall of the followingexist: a) your employment is less than full time, b) yourpersonalanddependentexemptionallowanceexceedsyourannualcompensation,c)youclaimedexemptionfromfederalwithholding,d)youdidnotincuraMichiganincometaxliabilityforthepreviousyear.Youmayalsoclaimexemptionifyourpermanenthome(domicile)islocatedinaRenaissanceZone.Members of flow-through entities may not claim exemptionfrom nonresident flow-through withholding. For moreinformationonRenaissanceZonescalltheMichiganTele-HelpSystem,1-800-827-4000.Full-timestudentsthatdonotsatisfyalloftheaboverequirementscannotclaimexemptstatus.
WebSite
VisittheTreasuryWebsiteat:
Instructionsforemployeewithholdingcertificate
Dependents-Toqualifyasyourdependent(line
7a)apersonmustqualifyasyourdependentasprovidedintheFederalInternalRevenueCode.
ChangesinExemptions-Youshouldfileanewcertificateanytimethenumberofyourexemptionsincreases.Youmustfileanewcertificatewithin10daysifthenumberofexemptionspreviouslyclaimedbyyouDECREASES.
OtherDecreases-inexemptions,suchasthedeathofaspouseordependent,donotaffectyourwithholdingsuntilthenextyearbutrequire
thefilingofanewcertificatebyDecember1oftheyearinwhichtheyoccur.
ChangeofResidence-Youmustfileanewcertificatewithin10daysafteryouchangeyourresidencefromortoataxingcity.
Additionalwithheld-Youmaydesignateadditionalwithholdingifyouexpecttoowemorethantheamountwithheld.
EMPLOYEESWITHOLDINGCERTIFICATEFORTHECITYOFBATTLECREEKINCOMETAX
BCW-4
1.Printfullname / 2.SocialSecurityNumber / 3.BattleCreekResident? YesNo4.Address / City,TownshiporVillagewhereyoureside / State / ZipCode
Employee-Filethisformwithyouremployer,otherwiseyouremployermustwithholdBattleCreekincometaxfromyour
earningswithoutexemptions.
Employer-Keepthiscertificatewithyourrecords.Iftheinformationsubmittedbytheemployeeisnotbelievedtobetrue,correctandcomplete,andtheBattleCreekIncomeTaxDepartmentmustbesoadvised.
Checkboxesthatapply