Out of State Hiring

The university recognizes the occasional need to hire or reassign an employee who will, due to the nature of a particular position or business need, reside and perform his/her work outside of the Commonwealth of Virginia. Working remotely or working from home has become increasingly more common.  But staying compliant is even harder when hiring remote employees in other states. Each state has different rules on how employees are hired and employed.  Therefore, the College of William and Mary has published an Out of State Employees Hiring Policy http://www.wm.edu/offices/compliance/policies/out_of_state_employees/index.php

The purpose of this policy is to establish guidelines for the hiring of university employees performing work outside the Commonwealth of Virginia, and help the university comply with worker’s compensation insurance requirement, unemployment and other state laws.

Are you hiring an Out of State Employee?  In accordance to policy you must request approval for your hire by completing the Out of State Employee Approval Form at:   http://forms.wm.edu/33036

Payroll Department Responsibilities for Out of State Hires

  • Works closely with Financial Systems to create new deductions codes, update tax tables, and other systems requirements for the new state
  • Works closely with Tax Compliance to ensure the proper forms are provided to employees, required tax accounts are established, and all necessary reports/returns are filed
  • Communicates directly with the prospective out-of-state employee to secure all required tax forms
  • Creates withholding allowances in Banner based on the completed forms above
  • Withholds, reports and remits tax withholdings and files all other reports with the new state, as required

 Training Presentation for Out of State Hiring: Out of State Training Power Point Presentation

State Tax Forms

STATE WITHHOLDING FORM NAME & LINK
California (CA) DE-4 Withholding Allowance Certificate (FILL IN)
Delaware (DE) NO STATE FORM - USE FEDERAL FORM W-4
District of Columbia (DC) D-4 Withholding Allowance CertificateD-4
D-4A Certificate of NonresidenceD-4A
Florida (FL) NO STATE INCOME TAX WITHHOLDING
Illinois (IL) IL-W-4 Withholding Allowance Certificate
Maine (ME) W-4ME Withholding Allowance Certificate
Maryland (MD) MW507 Withholding Exemption Certificate
Massachusetts (MA) M-4 Withholding Exemption Certificate
Michigan (MI) MI-W4 Withholding Exemption Certificate
Nebraska (NE) NO STATE FORM - USE FEDERAL FORM W-4
Nevada (NV) NO STATE INCOME TAX WITHHOLDING
New Hampshire (NH) NO STATE INCOME TAX WITHHOLDING
New Jersey (NJ) NJ-W4 Withholding Allowance Certificate
New York (NY) IT-2104 Withholding Allowance Certificate
IT-2104.1 NY, NYC & Yonkers Certificate of Nonresidence
Ohio (OH) IT-4 Withholding Exemption CertificateIT-4
Pennsylvania (PA) NO STATE FORM - FLAT TAX RATE
REV-419 EX Nonwithholding Application Certificate
Tennessee (TN) NO STATE INCOME TAX WITHHOLDING
Texas (TX) NO STATE INCOME TAX WITHHOLDING
Washington (WA) NO STATE INCOME TAX WITHHOLDING
Wisconsin (WI) WT-4 Withholding Exemption Certificate
W-4 Federal Tax Form and VA-4 Virginia Withholding Certificate Form must be completed in Employee Self Service. Paper forms will not be accepted.