Delaware Withholding Allowance Computation Worksheet

Withholding Allowance Computation Worksheet
Form W-4A
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DIVISION OF REVENUE

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EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE

PRINT
1. FIRST NAME AND MIDDLE INITIAL

LAST NAME

RESET

2. TAXPAYER ID

HOME ADDRESS (NUMBER AND STREET OR RURAL ROUTE)

3. MARITAL STATUS
Single

CITY OR TOWN

STATE

4 Total number of dependents you can claim on your return
5 Additional amount, if any, you want withheld from each paycheck

Married
ZIP CODE

4
5

Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is
true, correct, and complete.

EMPLOYEE SIGNATURE (This form is not valid unless signed)

DATE

6. EMPLOYER’S NAME AND ADDRESS

7. FIRST DAY OF EMPLOYMENT

8. TAXPAYER ID (EMPLOYER IDENTIFICATION NUMBER)

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RESIDENT WITHHOLDING ALLOWANCE(S) COMPUTATION
WORKSHEET

A
B
C

Enter “1” for Yourself (2 if 60 years old or older) if no one else claims you as a dependent
Enter “1” for your Spouse (2 if 60 years old or older) if no one else claims your spouse as a dependent
Enter number of dependents other than your spouse that you will claim

A
B
C

D

Enter “1” if you qualify to take a child/dependent care credit for one child or dependent and “2” if you
qualify to take the credit for two or more

D

E
F
G

Enter “1” if you are 65 or over OR blind. Enter “2” if you are both 65 or over AND blind.
Enter “1” if your spouse is 65 or older OR blind. Enter “2” if your spouse is 65 or older AND blind.
Add Line A through Line F

E
F
G

If you plan to itemize, or you receive non-wage income, or you can claim other deductions and wish to adjust your withholding, continue
with the following Section H. Otherwise, STOP HERE and enter the number from Line G onto the Delaware Form W-4.

NOTE: Use this section only if you plan to itemize, claim other deductions, or have non-wage income. If computing this section on Married
Filing Separate or Combined Separate status, include only the amount of itemized deductions that may be claimed on your separate return.
H

DEDUCTIONS AND INCOME ADJUSTMENTS

1

Enter an estimate of your itemized deductions for the current year, i.e. home mortgage interest, real
estate and other taxes (excluding state income tax paid) limited to $10,000, charitable contributions,
medical expenses in excess of 10% of adjusted gross income, and miscellaneous deductions (most
miscellaneous deductions are now deductible only in excess of 2% of your adjusted gross income).

2
3

Delaware Standard Deduction of $3,250
Subtract Line 2 from Line 1. If less than zero, enter 0.

4

Enter an estimate of your adjustments to income for the current year including alimony paid, IRA
contributions, the pension exclusion and the exclusion for certain persons over 60 years old or disabled

5
6
7
8
9
10

Add Lines 3 and 4
Enter an estimate of your non-wage income for the current year.
Subtract Line 6 from Line 5
Divide the amount on Line 7 by $2,000.
Enter the number from Line G above
Add Lines 8 and 9. Report this number of allowances to your employer on Delaware Form W-4.

I

1
2
3

3250

4
5
6
7
8
9
10

SPECIAL INSTRUCTIONS

If the total on Line 10 is less than zero you may need additional withholding as a result of non-wage income to avoid owing tax on your
income tax return. You can calculate the amount of additional withholding as follows:
Multiply number on Line 10 by $110;

EXAMPLE: Total on Line 10 is “-2” and you are paid once a month.

Divide the result by the number of pay periods during the
year (e.g., if you are paid monthly, divide by 12); The result is
the additional amount of withholding required per pay.

You should notify your employer on a Delaware Form W-4 that your
withholding allowance should be “0” and an additional $18.33 per
pay should be withheld for the current year
(1) Line H = 2 x $110 = $220.00
(2) Number of pay periods = $220.00/12 = $18.33

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NON- RESIDENT WITHHOLDING ALLOWANCE(S) COMPUTATION
A
B
C
D

1
2
3
4a
4b
4c
5
6

7
8
9
10
11
12
13
14
15

Enter “1” for Yourself (2 if 60 years old or older) if no one else claims you as a dependent
Enter “1” for your Spouse (2 if 60 years old or older) if no one else claims your spouse as a dependent
Enter number of dependents other than your spouse that you will claim
Add Lines A through C

INCOME AND ADJUSTMENTS
Wages
Non-wage Income (Net of Losses - See Instructions)
Total Income (Add Line 1 and Line 2)
Federal Adjustments to Income (See Instructions)
Delaware Adjustments to Income (See Instructions)
Total Adjustments to Income (Add Line 4a and Line 4b)

DEDUCTIONS
Deductions (Higher of Standard or Itemized - See Instructions)
Estimated Taxable Income (Subtract Line 7 from Line 5, Column A)
Gross Tax Liability (Computed using Line 8 - See Example Below)
Personal Credits (Multiply Line D by $110)
Net Liability before Proration (Subtract Line 10 from Line 9)
Proration Decimal (Enter from Line 6)
Estimated Tax Liability (Multiply Line 11 by Line 12)
Number of Pay Periods (From Employer or See Instructions)
Withholding per Pay Period (Divide Line 13 by Line 14)

Tax Table

$0
2,001
5,001
10,001
20,001
25,001
60,001

&

2,000
5,001
10,001
20,001
25,001
60,001
over

Pay
	0.00
	0.00
	66.00
261.00
741.00
1,041.00
2,943.50

Plus

On Amounts
Over

	0.00%
	2.20%
	
3.90%
	
4.80%
	5.20%
	5.55%
	6.60%

0
2,000
5,000
10,000
20,000
25,000
60,000

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Column A

Column B

TOTAL

DELAWARE
SOURCE

1
2
3
4a
4b
4c
5
6

Adjusted Gross Income (Subtract Line 4c from Line 3)
PRORATION DECIMAL (Line 5: Column B ÷ Column A )

Taxable Income
Between

A
B
C
D

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7
8
9
10
11
12
13
14
15

EXAMPLE OF GROSS TAX LIABILITY CALCULATION:
If your Estimated Taxable Income, (Line 8) is $12,000:
PAY: $261.00 + {(12,000 - 10,000) x 0.048}
= $261.00 + (2,000 x 0.048)
= $261.00 + 96.00
= $357.00