How Many Withholding Allowances Should I Claim?
On the federal W-4, none: allowances were removed in 2020. Many states still use them on their own withholding form. A single filer with no dependents usually claims 0 to 2, depending on the state, and each allowance lowers the state tax taken from every paycheck.
Pick your state for the form name, what one allowance is worth in 2026, and a table of withholding at each count. For the federal form, see how to fill out a W-4.
States that use withholding allowances
| State | Form | One allowance (2026) | Usual count, single |
|---|---|---|---|
| Arkansas | AR4EC | $29.00 off tax | 1 |
| California | DE 4 | $168.30 off tax | 1 |
| Delaware | DE-W4 | $110.00 off tax | 1 |
| Hawaii | HW-4 | $1,144 off wages | 2 |
| Illinois | IL-W-4 | $2,925 off wages | 1 |
| Indiana | WH-4 | $1,000 off wages | 1 |
| Iowa | IA W-4 | $40.00 off tax | 1 |
| Kansas | K-4 | $2,320 off wages | 1 |
| Maine | W-4ME | $5,300 off wages | 1 |
| Maryland | MW507 | $3,200 off wages | 1 |
| Michigan | MI-W4 | $5,900 off wages | 1 |
| Minnesota | W-4MN | $5,300 off wages | 2 |
| Nebraska | W-4N | $2,440 off wages | 2 |
| New Jersey | NJ-W4 | $1,000 off wages | 1 |
| New York | IT-2104 | $1,000 off wages | 0 |
| North Carolina | NC-4 | $2,500 off wages | 0 |
| Ohio | IT 4 | $650 off wages | 1 |
| Oklahoma | OK-W-4 | $1,000 off wages | 1 |
| Oregon | OR-W-4 | $263.00 off tax | 1 |
| South Carolina | SC W-4 | $5,000 off wages | 2 |
| Vermont | W-4VT | $5,400 off wages | 1 |
| Virginia | VA-4 | $930 off wages | 1 |
| West Virginia | IT-104 | $2,000 off wages | 1 |
States without an allowance count
These states tax wages but have no allowance count we model: some use the federal W-4, some use a letter code, a dollar amount or a percentage election instead. Alabama, Arizona, Colorado, Connecticut, District of Columbia, Georgia, Idaho, Kentucky, Louisiana, Massachusetts, Mississippi, Missouri, Montana, New Mexico, North Dakota, Pennsylvania, Rhode Island, Utah, Wisconsin. States with no wage income tax need no state form at all; see which states have no income tax.