Federal and State Form W-4 compliance in 2025

This publication offers an explanation of the employer requirements that apply to the federal and state Form W-4 for 2025.

In this special report, we explain the changes in the 2025 Form W-4 and the related federal income tax withholding calculations, and recap how the state rules governing withholding certificates have responded to the transformation in the federal withholding landscape.

Included in this report are:

  • How the TCJA forced changes to the Form W-4
  • 2025 Form W-4 frequently asked questions
  • New income tax withholding methods 
  • Compliance with lock-in letters
  • Special instructions for US nonresident aliens
  • IRS Form W-4 proposed regulations
  • State Form W-4 compliance in 2025
  • Form W-4 top 10 tips
  • State Form W-4 survey for 2025
  • State Form W-4 heat map for 2025

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