State of Wisconsin
DEPARTMENT OF REVENUE
EMPLOYEES – TAX CREDIT MAY PERMIT YOU TO CLAIM EXEMPTION
FROM WISCONSIN WITHHOLDING TAX
INCOME TAX CREDIT AVAILABLE
Wisconsin law provides an income tax credit called the Working Families Tax Credit for certain lower-income individuals.
The credit may be claimed on an individual’s 2014 Wisconsin income tax return.
EXEMPTION FROM WITHHOLDING
As a result of the Working Families Tax Credit, some employees will be permitted to claim exemption from having Wisconsin
income tax withheld from the wages they receive during 2014.
DO YOU QUALIFY?
To determine if you can claim exemption from having Wisconsin income tax withheld from wages you receive during 2014
because of the Working Families Tax Credit, answer the following questions:
1. Will you be a legal resident of Wisconsin for the entire year 2014?
Yes. Go to question 2.
No.
Stop. You will not qualify for the Working Families Tax Credit for 2014.
2. Can you be claimed as a dependent on someone else’s 2014 Wisconsin income tax return (for example, by your parents)?
Yes. Stop. You will not qualify for the Working Families Tax Credit for 2014.
No.
Continue. Complete the worksheet below.
3. Worksheet. Must be completed to determine if you may claim exemption from Wisconsin withholding tax (keep this
worksheet for your records).
1. Fill in the total wages you expect to receive in 2014 (from all employers).
1. $
2. If married, fill in the total wages you expect your spouse to receive in 2014 (from all employers).
2.
3. Fill in the total nonwage taxable income* you expect to receive during 2014.
3.
4. If married, fill in the total nonwage taxable income* you expect your spouse to receive during 2014. 4.
5. Total 2014 income. Add lines 1 through 4.
5. $
* Examples of nonwage taxable income include interest and dividend income, self-employment income, alimony, and unemployment compensation.
4. (a). If you are unmarried, is line 5 of the Worksheet more than $10,000?
Yes. Stop. You cannot claim exemption from withholding of Wisconsin income tax from your wages.
No. Continue. You may claim exemption from withholding of Wisconsin income tax from your wages. To
do so, complete the certificate which appears on the back of this page. Detach the completed certificate
and give it to your employer.
(b). If you are married, is line 5 of the Worksheet more than $19,000?
Yes. Stop. You cannot claim exemption from withholding of Wisconsin income tax from your wages.
No. Continue. You may claim exemption from withholding of Wisconsin income tax from your wages. To
do so, complete the certificate which appears on the back of this page. Detach the completed certificate
and give it to each of your employers.
W-204B (R. 11-13)