Form R-1300 - Employee Withholding Exemption Certificate (L-4) printable pdf download

R-1300 (10/08)

Employee Withholding Exemption Certificate (L-4)

Louisiana Department of Revenue

Purpose: Complete form L-4 so that your employer can withhold the correct amount of state income tax from your salary.

Instructions: Employees who are subject to state withholding should complete the personal allowances worksheet indicating the number of withholding

personal exemptions in Block A and the number of dependency credits in Block B.

• Employees must file a new withholding exemption certificate within 10 days if the number of their exemptions decreases, except if the change is the result

of the death of a spouse or a dependent.

• Employees may file a new certificate any time the number of their exemptions increases.

• Line 8 should be used to increase or decrease the tax withheld for each pay period. Decreases should be indicated as a negative amount.

Penalties will be imposed for willfully supplying false information or willful failure to supply information that would reduce the withholding exemption.

This form must be filed with your employer. If an employee fails to complete this withholding exemption certificate, the employer must withhold Louisiana

income tax from the employee’s wages without exemption.

Note to Employer: Keep this certificate with your records. If you believe that an employee has improperly claimed too many exemptions or dependency credits, please

forward a copy of the employee’s signed L-4 form with an explanation as to why you believe that the employee improperly completed this form and any other supporting docu-

mentation. The information should be sent to the Louisiana Department of Revenue, Criminal Investigations Division, PO Box 2389, Baton Rouge, LA 70821-2389.

Block A

• Enter “0” to claim neither yourself nor your spouse. You may enter “0” if you are married, and have a working spouse or more

than one job to avoid having too little tax withheld.

• Enter “1” to claim yourself if you did not claim this exemption in connection with other employment, or if your spouse has not

claimed your exemption. Enter “1” to claim one personal exemption if you will file as head of household.

• Enter “2” to claim yourself and your spouse.

Block B

• Enter the number of dependents, not including yourself or your spouse, whom you will claim on your tax return. If no dependents

are claimed, enter “0.”

Cut here and give the bottom portion of certificate to your employer. Keep the top portion for your records.

L-4

Form

Employee’s Withholding Allowance Certificate

Louisiana

Department of

Revenue

1. Type or print first name and middle initial

Last name

2. Social Security Number

3.  No exemptions or dependents claimed

 Single

 Married

4. Home address (number and street or rural route)

5. City

State

ZIP

6. Total number of exemptions claimed in Block A

7. Total number of dependents claimed in Block B

8. Increase or decrease in the amount to be withheld each pay period. Decreases should be indicated as a negative amount. 8.

I declare under the penalties imposed for filing false reports that the number of exemptions and dependency credits claimed on this certificate do not exceed

the number to which I am entitled.

Employee’s signature

Date

The following is to be completed by employer.

9. Employer’s name and address

10. Employer’s state withholding account number