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State Use of IRS Form W-4

BY: Alice P. Jacobsohn, Esq. | 09/05/19

APA and the National Payroll Reporting Consortium have asked about state withholding plans in those states that use allowances as the basis for payroll withholding calculations, rely on the federal Form W-4, and do not have an equivalent state form. The request was sent to Colorado, Delaware, Nebraska, New Mexico, South Carolina, and Utah.