Vataxform
Vataxform
Vataxform
DEPARTMENT OF TAXATION
PERSONAL EXEMPTION WORKSHEET
1. If no one else can claim you as a dependent, and you wish to claim yourself, write "1" . . . . . . . . . _______________
2. If you are married and your spouse is not claimed on his/her own certificate, write "1" . . . . . . . . . . _______________
(b) If you claimed an exemption on line 2 and your spouse is legally blind, write "1" . . . . . . . . . . . _______________
----------------------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
Street address
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 1880, Richmond, Virginia 23282-1880, telephone (804) 367-8038.
Line 1. You may claim an exemption for yourself if no one else claims you as a dependent on their income
tax return.
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. If you will be 65 or older at the end of this year, you may claim an additional exemption. The additional
exemption for a spouse may be claimed only if you were entitled to an exemption on line 2.
Line 4. If you are considered legally blind for federal income tax purposes, you may claim an additional
exemption. The additional exemption for a spouse may be claimed only if you were entitled to an
exemption on line 2.
Line 5. Enter the number of dependents you are allowed to claim on your income tax return.
NOTE: A spouse is not a dependent.
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 line 6 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 $5,000 (single), $8,000 (married,
filing a joint or combined return) or $4,000 (married, filing a separate return).
(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.
VA DEPT OF TAXATION
2601064 REV 6/93 (back)