Oklahoma Employee's Withholding Allowance Certificate

October 14, 2018

Oklahoma new state Form W-4 required for new hires, employees that want to adjust state withholding

The Oklahoma State Tax Commission (OTC) recently released a new state withholding allowance certificate, Form OK-W-4, Employee's Withholding Allowance Certificate, in response to federal changes under the Tax Cut and Jobs Act (TCJA). The new form should be used by new employees and any employee that wishes to make changes to their Oklahoma state income tax withholding. Use of the federal Form W-4 for Oklahoma state income tax withholding purposes is no longer allowed. (Informational notice, April 4, 2018.)


Historically, the OTC used the federal Form W-4 for state income tax withholding purposes; however, with the implementation of the TCJA, the agency determined a state-specific form would best suit Oklahoma taxpayer needs.?


Form OK-W-4 allows employees to make changes to their Oklahoma withholding should they find that the TCJA will impact their Oklahoma state income tax in 2018


Employers are encouraged by the OTC to advise their new and current employees of new Form OK-W-4.?


Revised state regulations require that new employers hired after February 28, 2018 must provide the new Form OK-W-4 to their employer. Also, current employees making changes to their state withholding after February 28, 2018, must use this new Oklahoma form. Employees that submitted federal Form W-4 to their employer prior to March 1, 2018, are not required to submit the new Form OK-W-4 unless changes are made.


Ernst & Young LLP






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