New Jersey Employee's Withholding Allowance Certificate

Employee's Withholding Allowance Certificate
NJ Employee’s Withholding Allowance Certificate
Form NJ-W4	
(1-21)	

State of New Jersey – Division of Taxation

Employee’s Withholding Allowance Certificate

1.	SS#

2. Filing Status: (Check only one box)

	Name

	
	
	
	
	

	Address
	City

State

Zip

1.
2.
3.
4.
5.

Single
Married/Civil Union Couple Joint
Married/Civil Union Partner Separate
Head of Household
Qualifying Widow(er)/Surviving Civil Union Partner

3.	 If you have chosen to use the chart from instruction A, enter the appropriate letter here.............................................................

3.

4.	 Total number of allowances you are claiming (see instructions)...................................................................................................

4.

5.	 Additional amount you want deducted from each pay..................................................................................................................

5. $

6.	 I claim exemption from withholding of NJ Gross Income Tax and I certify that I have met the conditions in the
	 instructions of the NJ-W4. If you have met the conditions, enter “EXEMPT” here.......................................................................

6.

7.	 Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate or entitled to claim exempt status.
Employee’s Signature	

Date

Employer’s Name and Address	

Employer Identification Number

BASIC INSTRUCTIONS
	
	

Line 1	 Enter your name, address, and Social Security number in the spaces provided.
Line 2	 Check the box that indicates your filing status. If you checked Box 1 (Single) or Box 3 (Married/Civil Union Partner Separate) you will be withheld at Rate A.
	 Note:	 If you have checked Box 2 (Married/Civil Union Couple Joint), Box 4 (Head of Household) or Box 5 (Qualifying Widow(er) Surviving Civil Union Partner)
and either your spouse/civil union partner works or you have more than one job or more than one source of income and the combined total of all wages is
greater than $50,000, see instruction A below. If you do not complete Line 3, you will be withheld at Rate B.
	 Line 3	 If you have chosen to use the wage chart below, enter the appropriate letter.
	 Line 4	 Enter the number of allowances you are claiming. Entering a number on this line will decrease the amount of withholding and could result in an underpayment on
your return.
	 Line 5	 Enter the amount of additional withholdings you want deducted from each pay.
	 Line 6	 Enter “EXEMPT” to indicate that you are exempt from New Jersey Gross Income Tax Withholdings, if you meet one of the following conditions:
•	 Your filing status is SINGLE or MARRIED/CIVIL UNION PARTNER SEPARATE and your wages plus your taxable nonwage income will be $10,000 or less for
the current year.
•	 Your filing status is MARRIED/CIVIL UNION COUPLE JOINT, and your wages combined with your spouse’s/civil union partner’s wages plus your taxable
nonwage income will be $20,000 or less for the current year.
•	 Your filing status is HEAD OF HOUSEHOLD or QUALIFYING WIDOW(ER)/SURVIVING CIVIL UNION PARTNER and your wages plus your taxable nonwage
income will be $20,000 or less for the current year.
Your exemption is good for ONE year only. You must complete and submit a form each year certifying you have no New Jersey Gross Income Tax liability and claim
exemption from withholding. If you have questions about eligibility, filing status, withholding rates, etc. when completing this form, call the Division of Taxation’s Customer
Service Center at (609) 292-6400.
Instruction A - Wage Chart
This chart is designed to increase withholdings on your wages, if these wages will be taxed at a higher rate due to inclusion of other wages or income on your NJ-1040
return. It is not intended to provide withholding for other income or wages. If you need additional withholdings for other income or wages, use Line 5 on the NJ-W4.
This Wage Chart applies to taxpayers who are married/civil union couple filing jointly, heads of households, or qualifying widow(er)/surviving civil union partner. Single
individuals or married/civil union partners filing separate returns do not need to use this chart. If you have indicated filing status #2, 4 or 5 on the above NJW4 and your taxable income is greater than $50,000, you should strongly consider using the Wage Chart. (See the Rate Tables on the reverse side to estimate your
withholding amount.)

HOW TO USE THE CHART
1)	 Find the amount of your wages in the left-hand column.
2)	 Find the amount of the total for all other wages (including
	
your spouse’s/civil union partner’s wages) along the top
	row.
3)	 Follow along the row that contains your wages until you
	
come to the column that contains the other wages.
4)	 This meeting point indicates the Withholding Table that
	
best reflects your income situation.
5)	 If you have chosen this method, enter the “letter” of the
	
withholding rate table on Line 3 of the NJ-W4.
NOTE:	
		
		

If your income situation substantially increases (or
decreases) in the future, you should resubmit a
revised NJ-W4 to your employer.
THIS FORM MAY BE REPRODUCED

WAGE CHART
Total of All
Other Wages

0
10,000

10,001
20,000

20,001
30,000

30,001
40,000

40,001
50,000

50,001
60,000

60,001
70,000

70,001
80,000

80,001
90,000

OVER
90,000

0
10,000

B

B

B

B

B

B

B

B

B

B

10,001
20,000

B

B

B

B

C

C

C

C

C

C

Y
O
U
R

20,001
30,000

B

B

B

A

A

D

D

D

D

D

30,001
40,000

B

B

A

A

A

A

A

E

E

E

40,001
50,000

B

C

A

A

A

A

A

E

E

E

W
A
G
E
S

50,001
60,000

B

C

D

A

A

A

E

E

E

E

60,001
70,000

B

C

D

A

A

E

E

E

E

E

70,001
80,000

B

C

D

E

E

E

E

E

E

E

80,001
90,000

B

C

D

E

E

E

E

E

E

E

OVER
90,000

B

C

D

E

E

E

E

E

E

E

RATE TABLES FOR WAGE CHART
The rate tables listed below correspond to the letters in the Wage Chart on the front page. Use these to estimate the amount of withholding that will occur if you
choose to use the wage chart. Compare this to your estimated income tax liability for your New Jersey Income Tax return to see if this is the correct amount of
withholding that you should have.

RATE “A”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
385
1.5%
$
0
$
385 $
673 $
5.77 +
2.0%
$
385
$
673 $
769 $
11.54 +
3.9%
$
673
$
769 $
1,442 $
15.29 +
6.1%
$
769
$
1,442 $
9,615 $
56.35 +
7.0%
$
1,442
$
9,615 $
19,231 $
628.46 +
9.9%
$
9,615
$
19,231
$
1,580.38 + 11.8%
$
19,231

ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
20,000
1.5%
$
0
$
20,000 $
35,000 $
300.00 +
2.0%
$
20,000
$
35,000 $
40,000 $
600.00 +
3.9%
$
35,000
$
40,000 $
75,000 $
795.00 +
6.1%
$
40,000
$
75,000 $
500,000 $
2,930.00 +
7.0%
$
75,000
$
500,000 $ 1,000,000 $ 32,680.00 +
9.9%
$
500,000
$ 1,000,000
over $ 82,180.00 + 11.8%
$ 1,000,000

RATE “B”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
385
1.5%
$
0
$
385 $
962 $
5.77 +
2.0%
$
385
$
962 $
1,346 $
17.31 +
2.7%
$
962
$
1,346 $
1,538 $
27.69 +
3.9%
$
1,346
$
1,538 $
2,885 $
35.19 +
6.1%
$
1,538
$
2,885 $
9,615 $
117.31 +
7.0%
$
2,885
$
9,615 $
19,231 $
588.46 +
9.9%
$
9,615
$
19,231
$
1,540.38 + 11.8%
$
19,231

ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
20,000
1.5%
$
0
$
20,000 $
50,000 $
300.00 +
2.0%
$
20,000
$
50,000 $
70,000 $
900.00 +
2.7%
$
50,000
$
70,000 $
80,000 $
1,440.00 +
3.9%
$
70,000
$
80,000 $
150,000 $
1,830.00 +
6.1%
$
80,000
$
150,000 $
500,000 $
6,100.00 +
7.0%
$
150,000
$
500,000 $ 1,000,000 $ 30,600.00 +
9.9%
$
500,000
$ 1,000,000
$ 80,100.00 + 11.8%
$ 1,000,000

RATE “C”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
385
1.5%
$
0
$
385 $
769 $
5.77 +
2.3%
$
385
$
769 $
962 $
14.62 +
2.8%
$
769
$
962 $
1,154 $
20.00 +
3.5%
$
962
$
1,154 $
2,885 $
26.73 +
5.6%
$
1,154
$
2,885 $
9,615 $
123.65 +
6.6%
$
2,885
$
9,615 $
19,231 $
567.88 +
9.9%
$
9,615
$
19,231
$
1,519.81 + 11.8%
$
19,231

ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
20,000
1.5%
$
0
$
20,000 $
40,000 $
300.00 +
2.3%
$
20,000
$
40,000 $
50,000 $
760.00 +
2.8%
$
40,000
$
50,000 $
60,000 $
1,040.00 +
3.5%
$
50,000
$
60,000 $
150,000 $
1,390.00 +
5.6%
$
60,000
$
150,000 $
500,000 $
6,430.00 +
6.6%
$
150,000
$
500,000 $ 1,000,000 $ 29,530.00 +
9.9%
$
500,000
$ 1,000,000
$ 79,030.00 + 11.8%
$ 1,000,000

RATE “D”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
385
1.5%
$
0
$
385 $
769 $
5.77 +
2.7%
$
385
$
769 $
962 $
16.15 +
3.4%
$
769
$
962 $
1,154 $
22.69 +
4.3%
$
962
$
1,154 $
2,885 $
30.96 +
5.6%
$
1,154
$
2,885 $
9,615 $
127.88 +
6.5%
$
2,885
$
9,615 $
19,231 $
565.38 +
9.9%
$
9,615
$
19,231
$
1,517.31 + 11.8%
$
19,231

ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
20,000
1.5%
$
0
$
20,000 $
40,000 $
300.00 +
2.7%
$
20,000
$
40,000 $
50,000 $
840.00 +
3.4%
$
40,000
$
50,000 $
60,000 $
1,180.00 +
4.3%
$
50,000
$
60,000 $
150,000 $
1,610.00 +
5.6%
$
60,000
$
150,000 $
500,000 $
6,650.00 +
6.5%
$
150,000
$
500,000 $ 1,000,000 $ 29,400.00 +
9.9%
$
500,000
$ 1,000,000
$ 78,900.00 + 11.8%
$ 1,000,000

RATE “E”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
385
1.5%
$
0
$
385 $
673 $
5.77 +
2.0%
$
385
$
673 $
1,923 $
11.54 +
5.8%
$
673
$
1,923 $
9,615 $
84.04 +
6.5%
$
1,923
$
9,615 $
19,231 $
584.04 +
9.9%
$
9,615
$
19,231
$
1,535.96 + 11.8%
$
19,231

ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income tax to be
wages is:
withheld is:
Over
But Not Over
Of Excess Over
$
0 $
20,000
1.5%
$
0
$
20,000 $
35,000 $
300.00 +
2.0%
$
20,000
$
35,000 $
100,000 $
600.00 +
5.8%
$
35,000
$
100,000 $
500,000 $
4,370.00 +
6.5%
$
100,000
$
500,000 $ 1,000,000 $ 30,370.00 +
9.9%
$
500,000
$ 1,000,000
$ 79,870.00 + 11.8%
$ 1,000,000