The U.S. Department of Labor (DOL) Form WH-4 is the Nonimmigrant Worker Information Form used in wage-and-hour investigations, and you fill it out by entering the worker’s identifying details, employer information, hours worked, wages received, and visa classification, then signing and dating it under penalty of perjury through the Wage and Hour Division complaint process. Because many readers also mean the Indiana WH-4 state withholding form, this guide covers both, line by line, with examples and federal/state nuances spelled out in plain English.
The governing rules come from the Fair Labor Standards Act for federal wage-hour matters, the Immigration and Nationality Act for nonimmigrant worker status, and Indiana Code § 6-3-4-8 for state income tax withholding. A wrong entry on either form can trigger back-tax liability, civil money penalties, debarment from the H-2A or H-2B programs, or personal tax bills with interest. Workers and employers both face exposure, so accuracy matters from line one to the signature block.
According to the DOL Wage and Hour Division enforcement data, WHD recovered more than $273 million in back wages for over 152,000 workers in fiscal year 2024, and a large share of those cases started with a WH-4 intake form. That number alone shows how often this form moves real money.
Here is what you will learn in this guide:
- 📝 How to complete every line of both the federal DOL WH-4 and Indiana WH-4 with confidence
- ⚖️ The exact statutes, regulations, and agency rules that control each entry
- 💰 How to claim Indiana personal, dependent, and county tax exemptions correctly
- 🚜 How H-2A and H-2B employers must coordinate WH-4 data with ETA Form 9142A
- 🛑 The seven most common mistakes that trigger audits, penalties, or rejected forms
What Form WH-4 Actually Is
Form WH-4 is not one form but two distinct documents that share a name. The federal version is issued by the DOL Wage and Hour Division and gathers facts about a nonimmigrant worker’s job, pay, and visa status during an investigation or complaint. The state version is the Indiana Employee’s Withholding Exemption and County Status Certificate used by Indiana workers to tell their employer how much state and county income tax to withhold from each paycheck.
The two forms share nothing beyond the label. The federal WH-4 ties to the Fair Labor Standards Act, the Migrant and Seasonal Agricultural Worker Protection Act, and visa rules under 8 U.S.C. § 1101(a)(15). The Indiana WH-4 ties to Indiana Code Title 6 and the Indiana Department of Revenue Departmental Notice #1 that lists county tax rates each year.
The plain-English idea is simple. The federal form documents who you are, who you work for, and what you were paid. The state form documents how many exemptions you claim so payroll withholds the right amount. The consequence of confusing them is severe, because filing the wrong one with the wrong agency can delay a wage claim, freeze a paycheck adjustment, or expose an employer to penalties under 29 U.S.C. § 216.
A common misconception is that WH-4 is the federal employee withholding form. It is not. The federal withholding certificate is the IRS Form W-4, and confusing the two leads to under-withholding, which leads to estimated-tax penalties under IRC § 6654.
Federal DOL WH-4 in Detail
The federal WH-4 is part of the WHD’s intake packet for cases involving H-2A agricultural workers, H-2B nonagricultural seasonal workers, and certain other nonimmigrant visa holders. The form captures the worker’s full legal name, country of citizenship, visa type, passport number, and current U.S. address. It then asks for the employer’s legal name, federal employer identification number, worksite address, and the dates of employment.
The form requires a detailed pay history, including the promised wage rate from the job order, the actual wage paid, the hours worked each week, and any deductions taken. The worker must list housing, transportation, and meal arrangements because the H-2A program rules at 20 CFR § 655.122 require employers to provide these at no cost in many cases.
The signature block is sworn under penalty of perjury under 28 U.S.C. § 1746. A false statement can support a federal prosecution, while a true statement triggers WHD’s authority to investigate under 29 U.S.C. § 211.
Indiana State WH-4 in Detail
The Indiana WH-4 is a single page that every new Indiana employee must complete on or before the first day of work. The form lists the employee’s full name, Social Security number, home address, and county of residence and county of principal employment as of January 1 of the tax year. Those two county entries drive the county income tax rate that payroll uses.
The form then asks for the number of personal exemptions, additional exemptions for dependents, and additional exemptions for qualifying dependents under age 19. Each exemption reduces taxable wages by a set dollar amount under Indiana Code § 6-3-1-3.5. The current personal exemption is $1,000, the dependent exemption is $1,500, and the additional exemption for a qualifying child under 19 is $3,000.
A worker who fails to file the form is treated as claiming zero exemptions, which results in maximum withholding. That is not a penalty, but it does shrink take-home pay until a corrected form is on file. The misconception that filing zero saves money at tax time is wrong, because the worker simply lends the state an interest-free amount until the refund arrives.
Step-by-Step: Filling Out the Federal DOL WH-4
The federal WH-4 follows a numbered sequence. Each line carries a specific purpose tied to a regulation, and skipping a line can stall the investigation. The WHD Field Operations Handbook Chapter 64 walks investigators through the same fields, so accuracy on the worker’s side speeds resolution.
Start by reading the entire form before writing anything. Gather your passport, visa, I-94 record, pay stubs, the job order from your employer, and any housing or transportation receipts. Use blue or black ink if you complete the paper version, or type carefully if you use the fillable PDF.
Section 1: Worker Identification
Enter your full legal name as it appears on your passport. Do not use nicknames, because a mismatch with your visa record can cause WHD to question identity. Enter your date of birth in MM/DD/YYYY format and your country of citizenship using the full country name, not an abbreviation.
Enter your current U.S. mailing address, including the apartment, room, or bunkhouse number. If you live in employer-provided housing under 20 CFR § 655.122(d), write the housing address and note that it is employer-provided. The consequence of leaving this blank is that WHD cannot inspect the housing, which is a separate violation under 29 CFR § 500.130.
A common mistake is using a relative’s address back home. The form requires the address where you actually sleep at night during the work period, because that is where service of process and follow-up letters go.
Section 2: Visa and Work Authorization
List your visa classification using the letter-number code, such as H-2A, H-2B, H-1B, or TN. Enter your passport number, the issuing country, and the expiration date. Enter your I-94 admission number from the CBP I-94 website.
State the date you entered the United States and the date your authorized stay ends. Working past the I-94 end date is unauthorized employment under 8 U.S.C. § 1324a and can lead to removal. The misconception that an extension request automatically extends work authorization is false, because most extensions require an approved Form I-129 before continued work is lawful.
Section 3: Employer Information
Write the employer’s exact legal name from the job order, not the trade name on the gate sign. Enter the FEIN, the worksite street address, the city, the state, and the ZIP code. If a farm labor contractor placed you, list both the contractor’s name and the grower’s name, because joint employment under 29 CFR § 791.2 means both can owe back wages.
Enter the supervisor’s name and phone number. The consequence of guessing here is a delayed interview, which delays your back-wage check.
Section 4: Wages and Hours
List the promised wage rate from the certified job order. For H-2A, that is the highest of the Adverse Effect Wage Rate, the prevailing wage, the agreed collective bargaining rate, the federal minimum wage, or the state minimum wage. For H-2B, follow the prevailing wage determination issued by the Office of Foreign Labor Certification.
Enter the actual wage paid, the pay period, and the total hours worked each week for the past 12 weeks. Attach pay stubs if you have them. The consequence of leaving hours blank is that WHD must estimate, and estimates favor neither side cleanly.
Section 5: Deductions and In-Kind Payments
List every deduction taken from your check, including taxes, housing, meals, transportation, tools, and uniforms. Under 29 CFR § 531.35, an employer cannot reduce wages below the minimum through deductions for the employer’s benefit. A charge for a required uniform that drops pay below minimum wage is a violation, and back wages plus liquidated damages follow.
The misconception that any signed deduction authorization is valid is wrong, because some deductions are illegal regardless of consent.
Section 6: Certification and Signature
Read the certification carefully. Sign in ink, print your name, and write the date. The signature creates a sworn statement under 28 U.S.C. § 1746.
The consequence of an unsigned form is that WHD cannot open a formal case, and the statute of limitations under 29 U.S.C. § 255 keeps running. Most FLSA claims have a two-year window, or three years for willful violations, so a delay can erase your recovery.
Step-by-Step: Filling Out the Indiana WH-4
The Indiana WH-4 is shorter, but each line carries tax consequences for every paycheck. The Indiana Department of Revenue WH-4 instructions walk through the same fields, and the Departmental Notice #1 lists each county’s withholding rate for the year.
Have your Social Security card, your spouse’s Social Security number if filing jointly later, and a list of your dependents with their birthdates. Know your county of residence and your county of principal employment as of January 1 of the current tax year, because those dates lock in for the entire year under Indiana Code § 6-3.6-8-1.
Line 1: Personal Exemption
Enter 1 if no one else claims you as a dependent on their federal return. Enter 0 if a parent or guardian claims you. The personal exemption reduces your Indiana taxable income by $1,000 for the year under Indiana Code § 6-3-1-3.5(a).
A common mistake is claiming 1 while still being claimed on a parent’s return, which causes underpayment and a balance due in April. The consequence is interest under Indiana Code § 6-8.1-10-1 plus a possible underpayment penalty.
Line 2: Spouse Exemption
Enter 1 if you are married, your spouse does not work, and your spouse is not claimed on someone else’s return. Enter 0 otherwise. Two earners both claiming a spouse exemption almost always under-withhold, because the exemption belongs only once per couple.
Line 3: Dependent Exemptions
Enter the number of dependents you will claim on your Indiana tax return. Each dependent reduces taxable income by $1,500. The misconception that you can claim a friend’s child for higher take-home pay is wrong, because the dependent must meet the federal qualifying child or qualifying relative tests under IRC § 152, which Indiana follows.
Line 4: Additional Dependent Exemption Under 19
Enter the number of dependents who are also under age 19 or full-time students under age 24. Each one cuts taxable income by an extra $3,000 on top of the Line 3 amount. Missing this line is the single most common Indiana withholding mistake, because workers leave money in the state’s hands all year.
Line 5 and 6: County Codes
Enter the two-digit code for your county of residence as of January 1 and your county of principal employment as of January 1. Codes appear in the DOR County Tax Code list. The county where you live on January 1 controls your county tax for the entire year, even if you move in February.
The consequence of writing the wrong code is that payroll withholds the wrong county rate, which can mean either a surprise bill or a smaller paycheck than needed.
Line 7: Additional Withholding
Enter any extra dollar amount you want withheld each pay period. Workers with side income, capital gains, or a working spouse use this line to avoid an April balance due. The DOR estimated tax rules impose interest if total withholding plus estimated payments fall short of the safe harbor.
Signature and Date
Sign and date the form. An unsigned WH-4 is invalid, and the employer must withhold as if you claimed zero exemptions until you fix it. That rule comes from 45 IAC 3.1-1-97.
Three Most Common Real-World Scenarios
Each of the scenarios below shows a typical filer and the direct effect of a single choice on the form. The tables show the choice and the result, not abstract theory.
Scenario A: H-2A Worker With Unpaid Overtime
| Worker’s Action | Wage Recovery Result |
|---|---|
| Lists 60 hours per week on federal WH-4 with pay stubs attached | WHD computes back wages at the AEWR for all hours over the contract guarantee |
| Leaves the hours line blank | WHD must estimate, which often understates the claim and shrinks the check |
| Signs the certification under penalty of perjury | Statement carries legal weight under 28 U.S.C. § 1746 |
Scenario B: Indiana Parent With Two Young Children
| Form Entry | Paycheck Effect |
|---|---|
| Claims 1 personal, 2 dependents on Line 3, 2 under-19 on Line 4 | Reduces taxable wages by $10,000 for the year, raising take-home pay |
| Claims only 1 personal and skips Lines 3 and 4 | Over-withholds by roughly $300 for the year, refunded only in April |
| Writes the wrong county code on Line 5 | Withholds the wrong county rate, creating either a balance due or a refund mismatch |
Scenario C: Dual-Income Married Couple
| Couple’s Choice | Tax Outcome |
|---|---|
| Both spouses claim 1 spouse exemption on Line 2 | Under-withholds, leading to a balance due plus interest under IC § 6-8.1-10-1 |
| Only the higher earner claims the spouse exemption | Withholding lines up with annual liability within a few dollars |
| Both add $25 extra on Line 7 | Creates a small refund cushion and avoids underpayment penalty |
Three Named Examples
Maria Lopez, an H-2A blueberry picker in Michigan, files a federal WH-4 listing 72 hours per week, employer-provided housing, and a $14.50 promised AEWR rate. WHD opens a case, audits the contractor’s payroll under 29 U.S.C. § 211, and recovers 11 weeks of unpaid overtime-equivalent wages plus liquidated damages. Without the detailed hours line, the recovery would have been a fraction of the final check.
James Carter, a new hire at an Indianapolis warehouse, fills out the Indiana WH-4 on his first day. He claims 1 personal, 1 spouse, 3 dependents, and 2 additional under-19 exemptions, and he writes Marion County as both his residence and employment county. His paycheck reflects the lowest legal Indiana withholding for his family size, and his April return shows a small refund instead of a surprise bill.
Aisha Patel, an H-2B hotel worker in Myrtle Beach, signs a federal WH-4 stating that her employer charged her $400 for a uniform that dropped her wages below the federal minimum. WHD finds a violation under 29 CFR § 531.35, the employer pays back wages, and the case supports later debarment under 20 CFR § 655.73.
Mistakes to Avoid
- Mixing up the federal and Indiana WH-4. Filing the Indiana form with WHD does nothing for a wage claim, and filing the federal form with payroll does nothing for withholding.
- Leaving the hours-worked line blank on the federal WH-4. WHD must estimate, and the estimate rarely captures every hour you worked.
- Claiming exemptions you do not qualify for on the Indiana WH-4. The state matches your return against the form, and a mismatch triggers a notice and interest.
- Using a home-country address instead of your U.S. address. The form requires your current sleeping location, and a foreign address blocks WHD mail delivery.
- Forgetting the Line 4 under-19 exemption. This single line is worth $3,000 per child in reduced taxable wages, and missing it costs real money every payday.
- Signing without reading the perjury certification. The signature is sworn under 28 U.S.C. § 1746, and a false statement can support criminal charges.
- Writing a county of residence based on where you live today instead of January 1. The January 1 rule controls the entire tax year, and changing it midyear is not allowed.
- Skipping the deductions section on the federal form. Illegal deductions are a major source of recovery, and the form is where you flag them.
- Listing the trade name instead of the legal employer name. WHD serves notices on the legal entity, and a trade-name-only entry slows the case.
Do’s and Don’ts
Do’s
- Do gather every pay stub, the job order, and your I-94 before starting the federal WH-4, because the form depends on those documents.
- Do confirm your county codes from the DOR list before signing the Indiana form, because guessing creates withholding errors.
- Do file a fresh Indiana WH-4 within ten days of any life change such as marriage, divorce, or a new dependent under 45 IAC 3.1-1-97.
- Do keep a copy of every WH-4 you sign, because employers must retain payroll records for three years under 29 CFR § 516.5 but workers should keep their own.
- Do call the WHD toll-free helpline at 1-866-487-9243 if any line on the federal form confuses you, because help is free and confidential.
Don’ts
- Don’t file a WH-4 listing inflated dependents, because the state cross-matches against the federal return and bills you for the difference plus interest.
- Don’t sign a blank federal WH-4 for an employer to fill in later, because your signature creates a sworn statement.
- Don’t ignore the additional withholding line if you have a side gig, because the safe-harbor rules under IRC § 6654 still apply for federal estimated tax.
- Don’t assume your H-2A housing is free of charge, because some charges are lawful and others are not under 20 CFR § 655.122.
- Don’t wait past the FLSA two-year statute under 29 U.S.C. § 255 to file the federal WH-4, because each day you wait can erase a day of recoverable wages.
Pros and Cons of Filing Promptly
Pros
- Filing the federal WH-4 right away preserves the full FLSA recovery window, which is two or three years depending on willfulness.
- Filing a fresh Indiana WH-4 after a life change matches withholding to actual liability, which prevents an April surprise.
- A complete WH-4 supports a faster WHD investigation, which means a quicker back-wage check.
- A signed and dated form blocks the employer from claiming you never raised the issue.
- Accurate county codes prevent dual-county withholding errors that take months to unwind through the DOR refund process.
Cons
- Filing a federal WH-4 may strain the employment relationship, although 29 U.S.C. § 215(a)(3) prohibits retaliation.
- Updating Indiana exemptions too often can confuse payroll and cause one or two paychecks of wrong withholding before the change takes hold.
- Claiming maximum exemptions can lead to under-withholding if your side income spikes.
- A federal WH-4 filing can trigger a broader employer audit, which sometimes slows ongoing payroll for everyone.
- A wrongly completed form can be worse than no form, because errors create their own penalties.
Key Entities and Their Roles
The Wage and Hour Division enforces federal wage laws and uses the federal WH-4 as its intake document. The Office of Foreign Labor Certification certifies H-2A and H-2B job orders that set the promised wage on the form. U.S. Citizenship and Immigration Services issues the visa that controls the worker’s authorization, and the I-94 record from CBP proves the admission date.
The Indiana Department of Revenue administers the state WH-4 and publishes the Departmental Notice #1 with county rates. Each Indiana county fiscal body sets the local income tax rate that flows from the WH-4 county codes. Employers and farm labor contractors are joint employers under 29 CFR § 791.2, and both can owe wages.
Recap of Key Rulings
In Arriaga v. Florida Pacific Farms, 305 F.3d 1228 (11th Cir. 2002), the Eleventh Circuit held that H-2A employers must reimburse inbound transportation and visa costs in the first workweek if those costs drop wages below the federal minimum. The ruling shapes the deductions section of every federal WH-4 from H-2A workers.
In Castillo v. Givens, 704 F.2d 181 (5th Cir. 1983), the Fifth Circuit confirmed joint-employer liability for farm labor contractors and growers, which is why the federal WH-4 asks for both names. In Indiana Department of Revenue v. Belterra Resort Indiana, LLC, 935 N.E.2d 174 (Ind. 2010), the Indiana Supreme Court reinforced strict reading of withholding statutes, which is why the WH-4 county codes carry full-year effect.
FAQs
Is the federal DOL WH-4 the same as IRS Form W-4?
No. The federal WH-4 is a Wage and Hour Division intake form for nonimmigrant workers, while the IRS W-4 controls federal income tax withholding from each paycheck.
Do I need to file an Indiana WH-4 if I already filed a federal W-4?
Yes. Indiana requires its own WH-4 because state and county taxes use different exemptions and rates than the federal system under Indiana Code § 6-3-4-8.
Can my employer fill out the WH-4 for me?
No. Both the federal and Indiana versions must be signed by the worker, because the signature is a personal certification of the facts.
Will filing a federal WH-4 get me fired?
No. Retaliation for filing or cooperating with a WHD investigation violates 29 U.S.C. § 215(a)(3) and can lead to reinstatement and double back pay.
Can I claim more dependents on the Indiana WH-4 than on my federal return?
No. The dependent definitions track federal rules under IRC § 152, and overclaiming creates a balance due plus interest.
Does my Indiana county tax change if I move midyear?
No. Your county of residence and county of employment lock in based on January 1 under Indiana Code § 6-3.6-8-1.
Should I file a new Indiana WH-4 after I get married?
Yes. A life change such as marriage, divorce, or a new dependent requires a fresh form within ten days under 45 IAC 3.1-1-97.
Can I file a federal WH-4 anonymously?
Yes. WHD keeps the worker’s identity confidential to the extent allowed by law under its confidentiality policy, although a signed form supports a stronger case.
Is there a deadline to file the federal WH-4 after a violation?
Yes. Most FLSA claims must be filed within two years, or three years for willful violations, under 29 U.S.C. § 255.
Do remote workers in Indiana still file the WH-4?
Yes. Any worker subject to Indiana income tax must file the WH-4 with the employer on or before the first day of work under Indiana Code § 6-3-4-8.
Can an H-2B worker file a federal WH-4?
Yes. The form covers H-2B nonagricultural seasonal workers along with H-2A and other nonimmigrants subject to WHD jurisdiction under 29 CFR Part 503.
Will claiming zero on the Indiana WH-4 save me money?
No. Claiming zero just over-withholds and lends Indiana your money interest-free until your refund clears under DOR refund rules.
Related reading
- How to Fill Out Illinois Withholding Form IL-W-4 + FAQs
- How to Fill Out Idaho Withholding Form ID W-4 + FAQs
- How to Fill Out Indiana Withholding Form WH-4 + FAQs
- How to Fill Out Iowa Withholding Form IA W-4 + FAQs
- How to Fill Out Oklahoma Withholding Form OK-W-4 + FAQs
- Is It Legal to Work Without a W-4? (w/Examples) + FAQs
- How to Fill Out DOL Form LS-272 (w/Examples) + FAQs