Virginia Employee's Withholding Exemption Certificate

Employee's Withholding Exemption Certificate
VA-4  08 23 11.indd
FORM VA-4

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 certificate, 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 certificate to your employer. Keep the top portion for your records

FORM VA-4 	

EMPLOYEE’S VIRGINIA INCOME TAX WITHHOLDING EXEMPTION CERTIFICATE

Your Social Security Number

Name

Street Address
City

State

Zip Code

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........................................................................
		 (c)		Total Exemptions - line 8 of the Personal Exemption Worksheet.........................................
2.		Enter the amount of additional withholding requested (see instructions)...........................................

.

2601064 Rev. 08/11

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 certificates 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 specified in § 31.3402(f)(5)-1(c) of the Treasury
Regulations (26 CFR).

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 file this form with your employer when your employment begins. If you
do not file 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 			
	
certificate.
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
	
(c)	 Total Exemptions - line 8 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 filed 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 filing	                          	
	
status:
Taxable Years Taxable Years Taxable Years Taxable Years
2005, 2006
2008 and
2010 and
2012 and
and 2007
2009
2011
Beyond
Single

$7,000

$11,250

$11,650

$11,950

Married

$14,000

$22,500

$23,300

$23,900

Married, filing a separate
return

$7,000

$11,250

$11,650

$11,950

	
(c)	 You live in Kentucky or the District of Columbia and commute on a daily basis to your place of 			
		 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 identification card to Form VA-4.