Fillable Printable Employee's Withholding Exemption Certificate - Virginia

Employee's Withholding Exemption Certificate - Virginia

COMMONWEALTH OF VIRGINIA

DEPARTMENT OF TAXATION

PERSONAL EXEMPTION WORKSHEET

(See back for instructions)

1. If you wish to claim yourself, write “1” .............................................................. _______________

2. If you are married and your spouse is not claimed

 onhisorherowncerticate,write“1” ............................................................... _______________

3. Write the number of dependents you will be allowed to claim

on your income tax return (do not include your spouse) ................................... _______________

4. Subtotal Personal Exemptions (add lines 1 through 3) ..................................... _______________

5. Exemptions for age

(a) If you will be 65 or older on January 1, write “1” .................................. _______________

(b) If you claimed an exemption on line 2 and your spouse

will be 65 or older on January 1, write “1” ............................................ _______________

6. Exemptions for blindness

(a) If you are legally blind, write “1” ........................................................... _______________

(b) If you claimed an exemption on line 2 and your

spouse is legally blind, write “1” ........................................................... _______________

7. Subtotal exemptions for age and blindness (add lines 5 through 6) ................................................... ______________

8. Total of Exemptions - add line 4 and line 7 ......................................................................................... ______________

Detach here and give the certicate to your employer. Keep the top portion for your records

FORM VA-4 EMPLOYEE’S VIRGINIA INCOME TAX WITHHOLDING EXEMPTION CERTIFICATE

COMPLETE THE APPLICABLE LINES BELOW

1. If subject to withholding, enter the number of exemptions claimed on:

(a) Subtotal of Personal Exemptions - line 4 of the

Personal Exemption Worksheet ...........................................................................................

(b) Subtotal of Exemptions for Age and Blindness

line 7 of the Personal Exemption Worksheet .......................................................................

2. Enter the amount of additional withholding requested (see instructions) .......................................... .

3. I certify that I am not subject to Virginia withholding. l meet the conditions

set forth in the instructions ................................................................................. (check here)

4. I certify that I am not subject to Virginia withholding. l meet the conditions set forth

Under the Service member Civil Relief Act, as amended by the Military Spouses

Residency Relief Act ..........................................................................................(check here)

Signature Date

EMPLOYER:Keepexemptioncerticateswithyourrecords.Ifyoubelievetheemployeehasclaimedtoomanyexemptions,notifytheDepartmentof

Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115, telephone (804) 367-8037. Note: Employers may establish a system to electronically receive

FormsVA-4fromemployees,providedthesystemmeetsInternalRevenueServicerequirementsasspeciedin§31.3402(f)(5)-1(c)oftheTreasury

Regulations (26 CFR).

FORM VA-4

Your Social Security Number Name

Street Address

City State Zip Code

2601064 Rev. 08/11

FORM VA-4 INSTRUCTIONS

Use this form to notify your employer whether you are subject to Virginia income tax withholding and how many

exemptionsyouareallowedtoclaim.Youmustlethisformwithyouremployerwhenyouremploymentbegins.Ifyou

donotlethisform,youremployermustwithholdVirginiaincometaxasifyouhadnoexemptions.

PERSONAL EXEMPTION WORKSHEET

You may not claim more personal exemptions on form VA-4 than you are allowed to claim on your income

tax return unless you have received written permission to do so from the Department of Taxation.

Line 1. You may claim an exemption for yourself.

Line 2. You may claim an exemption for your spouse if he or she is not already claimed on his or her own

 certicate.

Line 3. Enter the number of dependents you are allowed to claim on your income tax return.

NOTE: A spouse is not a dependent.

Line 5. If you will be age 65 or over by January 1, you may claim one exemption on Line 5(a). If you claim an

exemption for your spouse on Line 2, and your spouse will also be age 65 or over by January 1, you may

claim an additional exemption on Line 5(b).

Line 6. If you are legally blind, you may claim an exemption on Line 6(a). If you claimed an exemption for your

spouse on Line 2, and your spouse is legally blind, you may claim an exemption on Line 6(b).

FORM VA-4

Be sure to enter your social security number, name and address in the spaces provided.

Line 1. If you are subject to withholding, enter the number of exemptions from:

(a) Subtotal of Personal Exemptions - line 4 of the Personal Exemption Worksheet

(b) Subtotal of Exemptions for Age and Blindness - line 7 of the Personal Exemption Worksheet

Line 2. If you wish to have additional tax withheld, and your employer has agreed to do so, enter the amount of

additional tax on this line.

Line 3. If you are not subject to Virginia withholding, check the box on this line. You are not subject to withholding if

 youmeetanyoneoftheconditionslistedbelow.FormVA-4mustbeledwithyouremployer  

for each calendar year for which you claim exemption from Virginia withholding.

(a) You had no liability for Virginia income tax last year and you do not expect to have any liability for

this year.

 (b) YouexpectyourVirginiaadjustedgrossincometobelessthantheamountshownbelowforyourling 

status:

Taxable Years

2005, 2006

and 2007

Taxable Years

2008 and

2009

Taxable Years

2010 and

2011

Taxable Years

2012 and

Beyond

Single $7,000 $11,250 $11,650 $11,950

Married $14,000 $22,500 $23,300 $23,900

Married,lingaseparate

return

$7,000 $11,250 $11,650 $11,950

employment in Virginia.

(d) You are a domiciliary or legal resident of Maryland, Pennsylvania or West Virginia whose only

Virginia source income is from salaries and wages and such salaries and wages are subject

to income taxation by your state of domicile.

Line 4. Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may

be exempt from Virginia income tax on your wages if (i) your spouse is a member of the armed forces present

in Virginia in compliance with military orders; (ii) you are present in Virginia solely to be with your spouse; and

(iii) you maintain your domicile in another state. If you claim exemption under the SCRA check the box on Line

4andattachacopyofyourspousalmilitaryidenticationcardtoFormVA-4.