To fill out Alabama Form A-4, enter your Social Security number and address at the top, choose the single line (1, 2, or 3) that matches your filing status, list your dependents on Line 4, add any extra withholding on Line 5, then sign, date, and hand the form to your employer’s payroll office. Only one of the first three lines gets an entry, and Line 6 is left blank for the employer. Alabama requires this certificate from every employee on or before the first day of work, and a federal W-4 is not a substitute.1Alabama Legislature. Alabama Code 40-18-73 – Withholding Certificates Skip the form and your employer must withhold at the highest rate, as if you claimed zero exemptions.2Alabama Administrative Code. Alabama Administrative Code Rule 810-3-73-.01 – Withholding Exemption Certificates
Before You Start
Download the current version (revised April 2025) as a free PDF from the Alabama Department of Revenue’s forms page at revenue.alabama.gov.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate Most employers also hand you a blank copy during onboarding. Have your Social Security number and home address ready for the top of the form.
Line by Line
The form has six numbered lines. You complete Lines 1 through 5; the employer handles Line 6. Lines 1, 2, and 3 correspond to different filing statuses, so pick the one that fits and leave the other two blank.
Line 1: Claim Zero Exemptions
Write “0” if you want the maximum amount withheld from each check. Then skip straight to the signature line. This choice makes sense if you have significant outside income or want to reduce the chance of owing at tax time.
Line 2: Single or Married Filing Separately
Write “S” if you file as single. Write “MS” if you are married and plan to file a separate Alabama return. Either code gives you a $1,500 personal exemption for withholding purposes.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate
Line 3: Married or Head of Family
Write “M” if you are married and claiming exemptions for both yourself and your spouse. Write “H” if you are single but have qualifying dependents and want head-of-family status. Both codes carry a $3,000 personal exemption.4Alabama Administrative Code. Alabama Administrative Code Rule 810-3-71-.02 – Computing Tax Withheld The dollar amount is the same for “H” and “M,” but your actual filing status still governs your annual return.
Line 4: Dependents
Enter the number of dependents, not counting your spouse, for whom you provide more than half of their financial support during the year. There is no maximum age limit, but the person must meet the relationship or household-member requirements under Alabama law.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate Alabama does not give extra allowances for age or blindness on this form.
Line 5: Additional Withholding
Enter a flat dollar amount here if you want extra money withheld beyond what the exemption tables produce. This line is optional. It is useful if you earn freelance income on the side or owed a balance on your last Alabama return.
Line 6: Leave Blank
Your employer combines your status code with your dependent count to look up the correct column in the state withholding tables. An “M” on Line 3 with “2” on Line 4 sends the employer to the M-2 column.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate You do not write anything on this line.
Sign, Date, and Turn It In
The certification statement below Line 6 is signed under penalties of perjury. A typed or electronic signature may be acceptable depending on your employer’s payroll system, but the form itself calls for a handwritten signature.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate
Give the completed form to your employer’s payroll or human resources office. Do not send it to the Alabama Department of Revenue. Your employer keeps it on file and uses it to calculate the state tax deducted from every paycheck. Changes normally take effect within one or two pay cycles.
When to Submit a New A-4
Any time your exemptions change, you are required to submit an updated form.1Alabama Legislature. Alabama Code 40-18-73 – Withholding Certificates Common triggers include marriage or divorce, a new child, a dependent aging out or becoming self-supporting, and a spouse starting or leaving a job. You can also file a new one because your last refund or balance due surprised you.
Alabama law adds a forward-looking rule. If you can reasonably expect your exemption count to be different at the start of the next tax year, file an updated A-4 reflecting that anticipated change before the year turns over.1Alabama Legislature. Alabama Code 40-18-73 – Withholding Certificates Waiting until January is technically late.
Get the Exemption Count Right
Claiming more exemptions than you are entitled to is not just an administrative problem. Alabama imposes a $500 civil penalty on any employee who provides false withholding information that reduces the tax withheld, as long as there was no reasonable basis for the claim. The Commissioner of Revenue can waive the penalty if your total tax liability for the year is fully offset by credits and estimated payments, but the waiver is discretionary. Criminal penalties can also apply on top of the fine.5Alabama Legislature. Alabama Code 40-29-75 – False Information with Respect to Withholding
If you claim eight or more dependents, or if your employer believes you have claimed more exemptions than you are legally entitled to, the employer is instructed to contact the Department of Revenue’s Withholding Tax Section for verification. Until the issue is resolved, the employer may be required to withhold at the highest rate.3Alabama Department of Revenue. Alabama Form A4 – Employee’s Withholding Tax Exemption Certificate When in doubt on a borderline dependent, claim fewer. Under-withholding leads to a bill in April; over-withholding just means a refund. Keep a personal copy of every A-4 you submit so you can check it against your year-end pay stubs and W-2.