Virginia Form VA-4 is the Employee’s Virginia Income Tax Withholding Exemption Certificate, the short form you hand to your employer so they know how much Virginia state income tax to take out of each paycheck. Every employee working in Virginia who earns wages must give this form to their employer when the job begins.
The form looks small, but it controls real money. If you skip it, your employer is required by Virginia law to withhold tax as if you claimed zero exemptions, which means the biggest possible bite out of your pay. Virginia collected over $16 billion in individual income tax withholding in a recent fiscal year, and the VA-4 is the single piece of paper that decides your slice of that total. Getting it right keeps your paychecks accurate and saves you from a surprise tax bill in April.
Here is what you will walk away knowing:
- ✅ How to count your personal exemptions on the worksheet without over-claiming
- 📝 How to fill out every line of the certificate, box by box, the way the Department of Taxation expects
- 👨👩👧 Three full examples that follow real people from the first box to the signature
- 🪖 How military spouses and out-of-state commuters claim full exemption from withholding
- ⚠️ The exact mistakes that trigger over-withholding, under-withholding, and a letter from the state
What the Form Is and Who Must File It
Form VA-4 is the certificate that tells your employer two things: whether Virginia income tax should come out of your wages at all, and if so, how many exemptions to use when calculating the amount. The official version carries the revision stamp Rev. 04/26 and form number 2601064 in the bottom corner, so check that you are holding the current copy before you write anything. The form is required under Virginia’s withholding statute at Va. Code § 58.1-461, which obligates employers to deduct and withhold state income tax from wages.
In plain terms, this law forces your employer to pull tax from your check and send it to the state on your behalf. If you never file a VA-4, your employer cannot guess your situation, so they default to zero exemptions and withhold the maximum. A new graduate who starts a job and forgets the form often sees a smaller first paycheck than expected, then learns the cause weeks later.
Who must file? Anyone earning wages in Virginia. That includes full-time staff, part-time workers, seasonal hires, and household employees. You file it once when you start, and again any time your life changes, like a marriage, a new baby, or a move across state lines.
The agency on the receiving end is the Virginia Department of Taxation, though you never mail the VA-4 to them directly. Your employer keeps it. The state only gets involved if the employer flags that you claimed too many exemptions. A common misconception is that VA-4 is a tax return. It is not. It is a withholding instruction, and it never replaces your annual Form 760 Virginia resident return.
Before You Start: Documents and Information You Need
Gather a few items before you open the form. Having them ready means you fill it out once, correctly, instead of guessing and fixing it later. Here is your pre-filing checklist:
- Your Social Security number. The form asks for it on the first line of the certificate, and an employer cannot process payroll tax without it. A missing or wrong number can delay your wage records with the state.
- Your full legal name. Use the name on your Social Security card so the state can match your withholding to your tax return. A nickname can cause a mismatch when you file in April.
- Your current street address. This sets your tax locality and where any state notices go. A wrong address means you may never see a letter about an over-claim.
- Your last year’s Virginia tax return. It tells you how many exemptions you actually claimed, which is the legal ceiling for this form.
- Your spouse’s withholding status. You need to know if your spouse already claimed themselves on their own VA-4, because you cannot both claim the same exemption.
- The number of dependents you claim. Count the dependents from your income tax return, and remember a spouse is never a dependent.
- Your age and your spouse’s age. Anyone who turns 65 or older by January 1 earns an extra exemption.
- Proof of blindness or military spouse status, if it applies. A military spouse claiming exemption must attach a copy of the spousal military ID card, so have it ready to copy.
If any item is missing, stop and find it. Filing with a guessed dependent count or the wrong exemption total is the top reason workers either lose money to over-withholding or owe a balance the following spring.
Where to Get the Form and How to Access It
The single source you should trust is the Department of Taxation. Download the current PDF straight from the VA-4 form page, where the Rev. 04/26 version lives. The PDF is fillable on a computer, or you can print it and complete it by hand in dark ink.
Most people never download it themselves. Employers usually hand new hires a VA-4 inside the onboarding packet, often bundled with the federal Form W-4 and the federal I-9. Larger employers offer an electronic version through their payroll portal, which the withholding instructions permit as long as the system meets IRS electronic-signature rules under 26 CFR § 31.3402(f)(5)-1(c).
If your employer hands you a blank form, you do not need to visit any state office. There is no fee to obtain the VA-4 from any source. A common misconception is that you must register on a state website to get it. You do not. The form is free, public, and available the moment you click the link or open your onboarding folder.
Step-by-Step: How to Fill Out Form VA-4 Line by Line
The VA-4 has two parts. The top is the Personal Exemption Worksheet, which you keep for your records. The bottom is the Certificate, which you detach and hand to your employer. Work the worksheet first, because its totals feed directly into the certificate.
Personal Exemption Worksheet, Line 1: Claim Yourself
This line asks one simple thing: do you want to count yourself as an exemption? In almost every case the answer is yes. If you wish to claim yourself, write 1 in the box. Leave it blank only if someone else, like a parent, claims you as a dependent on their return.
For example, Maria Lopez, a single 24-year-old who supports herself, writes 1 on Line 1. An edge case appears for students: a 19-year-old college student whose parents still claim her should write 0 here, because she cannot be both her own exemption and her parents’ dependent.
The most common mistake on this line is a dependent adult claiming themselves anyway, which leads to too little tax being withheld and a bill at filing time. A misconception is that claiming yourself is the same as “going exempt” from tax. It is not. Claiming yourself simply reduces withholding by one exemption’s worth; it does not stop withholding.
Personal Exemption Worksheet, Line 2: Claim Your Spouse
This line asks whether you can claim your spouse. If you are married and your spouse is not claimed on his or her own certificate, write 1. If your spouse already claimed themselves on their own VA-4 at their own job, you write 0 here.
For example, David Chen is married, and his wife works but did not claim herself on her VA-4 because she asked David to claim her. David writes 1 on Line 2. The nuance is the “double dip” rule: only one spouse may carry that single shared exemption.
The classic mistake is both spouses claiming the spouse exemption on their separate forms, which under-withholds the household and creates a joint tax bill. A widespread misconception is that a spouse counts as a dependent. The form states plainly that a spouse is not a dependent, so never count your spouse again on Line 3.
Personal Exemption Worksheet, Line 3: Dependents
This line asks for the number of dependents you will claim on your income tax return. Write that number in the box. Do not include yourself, and do not include your spouse.
For example, Angela and Marcus Reed have two children they claim on their joint return, so Marcus writes 2 on Line 3. An edge case is a shared-custody parent: only the parent who claims the child on the tax return counts that child here.
The frequent mistake is inflating the dependent count to lower withholding, which the state can flag and which leaves you owing tax in April. The misconception is that anyone living in your home counts as a dependent. Only people you legally claim on your Virginia return belong on this line.
Personal Exemption Worksheet, Line 4: Subtotal Personal Exemptions
This line is pure math. Add Lines 1, 2, and 3, then write the total here. It captures all your “people” exemptions before age and blindness are added.
For example, David Chen claimed himself (1), his spouse (1), and no dependents (0), so he writes 2 on Line 4. The nuance is that this subtotal, not the grand total, is what later goes on certificate Line 1(a).
A common mistake is an addition error that quietly throws off your withholding for the whole year. The misconception is that Line 4 is the final number you give your employer. It is not; you still must add age and blindness exemptions below before reaching the grand total.
Personal Exemption Worksheet, Lines 5 and 6: Age and Blindness
Line 5 covers age. If you will be 65 or older on January 1, write 1 on Line 5(a). If you claimed your spouse on Line 2 and your spouse will also be 65 or older on January 1, write 1 on Line 5(b). Line 6 mirrors this for blindness: write 1 on Line 6(a) if you are legally blind, and 1 on Line 6(b) if the spouse you claimed on Line 2 is legally blind.
For example, Robert Hayes, a 67-year-old who took a part-time job after retiring, writes 1 on Line 5(a). The nuance is the January 1 cutoff: someone who turns 65 in March still qualifies, because the test looks at the start of the next year.
The mistake here is forgetting the age exemption entirely, which over-withholds older workers and locks up money until refund season. A misconception is that you can claim the spouse age or blindness exemption even when you did not claim the spouse on Line 2. You cannot; Lines 5(b) and 6(b) depend on having claimed the spouse first.
Personal Exemption Worksheet, Lines 7 and 8: Final Totals
Line 7 asks you to add Lines 5 and 6, giving the subtotal of age and blindness exemptions. Line 8 asks you to add Line 4 and Line 7, producing your total exemptions. These two numbers are the payoff of the whole worksheet.
For example, Robert Hayes has 1 on Line 4 (himself) and 1 on Line 7 (age), so he writes 2 on Line 8. The nuance is that you carry three numbers down to the certificate: Line 4, Line 7, and Line 8 each have their own slot.
The mistake is mixing up which subtotal goes where, which scrambles the certificate. The misconception is that only the grand total matters. The certificate actually wants all three figures, because Virginia tracks personal exemptions separately from age and blindness exemptions.
Certificate Header: Social Security Number, Name, and Address
Below the “Detach here” line sits the certificate you give your employer. First, fill the header. Enter your Social Security number, your name, your street address, city, state, and ZIP code in the spaces provided. Write the name exactly as it appears on your Social Security card.
For example, Maria Lopez enters 547-XX-XXXX, Maria Lopez, 1420 Grace Street, Richmond, VA, 23220. An edge case is a P.O. Box: use your physical street address if you have one, since payroll records and state notices rely on it.
The mistake here is a typo in the Social Security number, which can detach your withholding from your tax record and stall your refund. The misconception is that the address is optional because the employer “already has it.” Always complete it, because the certificate is a standalone legal record the employer must keep.
Certificate Line 1: Number of Exemptions Claimed
This is the heart of the certificate. If you are subject to withholding, copy your worksheet totals here. On Line 1(a), write the figure from worksheet Line 4 (Subtotal of Personal Exemptions). On Line 1(b), write the figure from worksheet Line 7 (Subtotal of Exemptions for Age and Blindness). On Line 1(c), write the figure from worksheet Line 8 (Total Exemptions).
For example, Robert Hayes writes 1 on Line 1(a), 1 on Line 1(b), and 2 on Line 1(c). The nuance is that these three boxes must come straight from the worksheet, never from memory or a guess.
The mistake is entering your federal W-4 allowances here instead of your Virginia exemptions, which produces the wrong withholding because the two systems count differently. The misconception is that more exemptions are always better. More exemptions mean less tax withheld now, which can leave you owing the state in the spring.
Certificate Line 2: Additional Withholding
This line asks if you want extra tax taken out of each paycheck beyond the normal amount. If you wish to have additional tax withheld, and your employer agrees, enter the flat dollar amount on this line. Leave it blank if you want no extra.
For example, Priya Nair, who has freelance income on the side, asks her employer to withhold an extra $50 per paycheck and writes 50 on Line 2. The nuance is that this is a per-paycheck dollar figure, not a percentage and not an annual sum.
The mistake is writing an annual figure here, which can drain a paycheck if the employer applies it every pay period. The misconception is that you must use this line; it is purely optional and helps people who expect to owe avoid a balance due.
Certificate Line 3: Exempt From Virginia Withholding
This line lets you certify that you are not subject to Virginia withholding at all. Check the box on Line 3 only if you meet one of the conditions in the instructions. You qualify if you had no Virginia tax liability last year and expect none this year; or your Virginia adjusted gross income will fall below $11,950 (single), $23,900 (married), or $11,950 (married filing separately); or you live in Kentucky or the District of Columbia and commute daily to a Virginia job; or you are a legal resident of Maryland, Pennsylvania, or West Virginia whose only Virginia income is wages taxed by your home state.
For example, James Carter lives in Washington, D.C., and commutes daily to an office in Arlington, so he checks the Line 3 box. The nuance is that this exemption is annual: you must file a fresh VA-4 each calendar year to keep claiming it.
The mistake is checking this box when you do not qualify, which stops all withholding and guarantees a tax bill plus possible penalties. The misconception is that low pay alone makes you exempt. You must actually meet one of the listed income or residency conditions, not just feel that you earn little.
Certificate Line 4: Military Spouse Exemption (SCRA)
This line covers military spouses. Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt from Virginia tax on your wages if your spouse is in Virginia on military orders, you are in Virginia only to be with your spouse, and you keep your domicile in another state. If all three are true, check the Line 4 box and attach a copy of your spousal military identification card.
For example, Sarah Mitchell, whose husband is stationed at a Virginia base while the couple keeps Texas as their home state, checks Line 4 and staples a copy of her military spouse ID. The nuance is the attachment: skip the ID copy and the employer may reject the exemption.
The mistake is checking Line 4 without maintaining a true out-of-state domicile, which can later be reversed and create back taxes. The misconception is that any military family member qualifies. Only the spouse, meeting all three conditions, may use this line.
Signature and Date
The final action is signing. Sign your name and write the date in the SIGN block at the bottom of the certificate. Your signature certifies that everything above is true under penalty of law.
For example, David Chen signs David Chen and dates it 06/03/2026. The nuance is that an unsigned VA-4 is invalid, so the employer must treat you as claiming zero exemptions until you sign.
The mistake is leaving the form undated, which makes it hard to prove when an annual exemption claim took effect. The misconception is that a typed name in a portal is not a real signature. Under the IRS electronic-signature rules the form references, a compliant e-signature is fully valid.
Three Filled-Out Examples Using Real Scenarios
The tables below follow three filers through the whole form, from the worksheet to the signature.
Scenario 1: Maria Lopez, Single With No Dependents
| Form Section | What Maria Enters |
|---|---|
| Worksheet Line 1 (claim yourself) | 1 |
| Worksheet Line 2 (spouse) | 0 |
| Worksheet Line 3 (dependents) | 0 |
| Worksheet Line 4 (subtotal personal) | 1 |
| Worksheet Lines 5–7 (age/blindness) | 0 |
| Worksheet Line 8 (total exemptions) | 1 |
| Certificate header | Maria Lopez, 1420 Grace Street, Richmond, VA 23220 |
| Certificate Line 1(a)/(b)/(c) | 1 / 0 / 1 |
| Certificate Line 3 (exempt) | left blank |
| Signature and date | Maria Lopez, 06/03/2026 |
Scenario 2: Angela and Marcus Reed, Married With Two Kids
| Form Section | What Marcus Enters |
|---|---|
| Worksheet Line 1 (claim yourself) | 1 |
| Worksheet Line 2 (spouse, not claimed elsewhere) | 1 |
| Worksheet Line 3 (two dependents) | 2 |
| Worksheet Line 4 (subtotal personal) | 4 |
| Worksheet Lines 5–7 (age/blindness) | 0 |
| Worksheet Line 8 (total exemptions) | 4 |
| Certificate Line 1(a)/(b)/(c) | 4 / 0 / 4 |
| Certificate Line 2 (additional withholding) | left blank |
| Certificate Line 3 (exempt) | left blank |
| Signature and date | Marcus Reed, 06/03/2026 |
Scenario 3: Sarah Mitchell, Military Spouse Claiming SCRA Exemption
| Form Section | What Sarah Enters |
|---|---|
| Worksheet Lines 1–8 | left blank (claiming full exemption) |
| Certificate header | Sarah Mitchell, 88 Fort Drive, Hampton, VA 23651 |
| Certificate Line 1 (exemptions) | left blank |
| Certificate Line 2 (additional withholding) | left blank |
| Certificate Line 3 (general exempt) | left blank |
| Certificate Line 4 (SCRA box) | checked |
| Required attachment | copy of spousal military ID card |
| Domicile state | Texas (kept as home state) |
| Signature and date | Sarah Mitchell, 06/03/2026 |
How to File the Completed Form
You do not file the VA-4 with the state. You give it to your employer, who keeps it on record and uses it to set your payroll withholding. The certificate even reminds employers to “keep exemption certificates with your records.” Here is how each channel works.
- In person or by hand. Most workers hand the signed paper form to a manager or HR representative on the first day. There is no fee. Keep the detached top worksheet for yourself, and ask for a copy of the signed certificate as your proof of filing. Processing happens at the next payroll run, often within one to two pay periods.
- By the employer’s electronic portal. Many employers let you submit the VA-4 through an online onboarding system. The Virginia withholding rules allow this when the system meets IRS e-signature standards under 26 CFR § 31.3402(f)(5)-1(c). There is no fee, and the portal usually shows a confirmation screen you should save or screenshot as proof.
- By mail to your employer. Remote workers sometimes mail the signed form to their company’s HR address. Use the address your employer provides, not any state address. Send it so you have tracking, and keep the receipt as proof of filing.
If your employer ever believes you claimed too many exemptions, they are directed to notify the Department of Taxation at P.O. Box 1115, Richmond, Virginia 23218-1115, or call (804) 367-8037. That review is the only time the state touches your individual VA-4.
What Happens After You File
Once your employer enters your VA-4, your withholding adjusts on the next available paycheck. More exemptions mean a smaller amount of Virginia tax pulled each period; fewer exemptions mean more. If you checked Line 3 or Line 4, your employer stops Virginia withholding entirely.
Your employer keeps the certificate, not the state, so you will not get a confirmation letter from the Department of Taxation. The only state contact comes if your employer questions your exemption count and reports it. In that case, the Department can review your claim and direct the employer on the correct amount to withhold.
Your VA-4 stays in effect until you replace it. File a new one whenever your life changes, such as a marriage, a divorce, a new child, or a move to another state. Remember that the Line 3 and Line 4 exemptions expire every year, so an out-of-state commuter or military spouse must submit a fresh form each January to keep the exemption alive.
Mistakes to Avoid When Filling Out the Form
Each error below has a direct cost. Read them before you sign.
- Not filing at all. Your employer must withhold as if you have zero exemptions, shrinking every paycheck.
- Claiming more exemptions than your tax return allows. This under-withholds and leaves you with a tax bill, and it can prompt a state review.
- Both spouses claiming the spouse exemption. The household under-withholds and owes when filing jointly.
- Counting your spouse as a dependent on Line 3. The form bars this, and it inflates your exemptions wrongly.
- Entering federal W-4 allowances on the VA-4. Virginia counts exemptions differently, so the withholding comes out wrong.
- Writing an annual amount on Line 2 instead of a per-paycheck amount. Your check can be drained each pay period.
- Checking Line 3 without meeting a listed condition. All withholding stops and you face a balance due plus possible penalties.
- Checking Line 4 without keeping an out-of-state domicile. The exemption can be reversed into back taxes.
- Forgetting to attach the military spouse ID for Line 4. The employer can reject the SCRA exemption.
- Leaving the form unsigned or undated. An unsigned VA-4 is invalid and triggers zero-exemption withholding.
- Mistyping your Social Security number. Your withholding may not match your tax record, delaying any refund.
- Forgetting to refile the annual exemption each January. Your Line 3 or Line 4 exemption lapses and withholding restarts.
Do’s and Don’ts
Do:
- Do download the current Rev. 04/26 form from the official VA-4 page, because old versions can list outdated income limits.
- Do complete the worksheet first, since its totals feed the certificate.
- Do match the exemption count to your actual tax return, which keeps you legal and accurate.
- Do keep your copy of the top worksheet, because it is your proof of what you claimed.
- Do refile after any life change, so your withholding tracks your real situation.
- Do attach the spousal military ID when you check Line 4, or the exemption fails.
Don’t:
- Don’t guess your dependent count, because the state can flag an inflated number.
- Don’t claim “exempt” just to boost take-home pay, since you will owe the difference later.
- Don’t confuse VA-4 with your federal W-4, as the two use separate rules.
- Don’t mail the VA-4 to the Department of Taxation, because it belongs with your employer.
- Don’t leave the signature blank, since that voids the form.
- Don’t forget the annual refiling for Line 3 or Line 4, or the exemption disappears.
Pros and Cons of Filing on Your Own vs. With Help
Most people complete the VA-4 themselves, but some ask a tax preparer or HR for guidance. Here is how the two paths compare.
Pros of filing on your own:
- It is free, because the form costs nothing to obtain or submit.
- It is fast, since most people finish in under ten minutes.
- You control the exemption count directly, which keeps your pay in your hands.
- The instructions on the back of the form walk you through each line.
- You can refile yourself any time your life changes, without waiting on anyone.
Cons of filing on your own:
- You may miscount exemptions if your situation is complex, like shared custody.
- You might confuse Virginia exemptions with federal W-4 allowances.
- You could overlook the age or blindness exemptions you are owed.
- You may misjudge whether you qualify for the Line 3 or Line 4 exemption.
- A mistake surfaces only at tax time, when it is costly to fix.
FAQs
Do I write my federal W-4 allowances on the VA-4?
No. Virginia exemptions and federal W-4 allowances are counted under different rules, so copy your figures from the VA-4 Personal Exemption Worksheet, not from your federal form.
Do I claim myself on Line 1 if my parents claim me?
No. If a parent claims you as a dependent on their return, write 0 on Line 1, because you cannot be both your own exemption and someone’s dependent.
Do both my spouse and I claim the spouse exemption?
No. Only one of you may claim the single shared spouse exemption on Line 2; if your spouse already claimed it on their VA-4, you write 0.
Do I count my spouse as a dependent on Line 3?
No. The form states a spouse is not a dependent, so never list your spouse on Line 3, even on a joint return.
Do I file the VA-4 with the Department of Taxation?
No. You give the certificate to your employer, who keeps it; the state only reviews it if your employer questions your exemptions.
Do I have to file a new VA-4 every year?
No. A standard VA-4 stays in effect until you replace it, but the Line 3 and Line 4 exemptions must be refiled each calendar year.
Do I qualify for Line 3 just because my pay is low?
No. You must meet a listed condition, such as income below $11,950 single or $23,900 married, or daily commuting from D.C. or Kentucky.
Do military spouses need to attach anything for Line 4?
Yes. A military spouse claiming the SCRA exemption must attach a copy of the spousal military identification card to the form.
Do I need to fill out the worksheet if I claim full exemption?
No. If you check Line 3 or Line 4, you leave the exemption boxes blank, because you are claiming no withholding at all.
Do I write a dollar amount or a percentage on Line 2?
Yes. Write a flat per-paycheck dollar amount on Line 2, like 50, never a percentage and never an annual total.
Do I have to sign the VA-4 for it to count?
Yes. An unsigned form is invalid, and your employer must withhold as if you claimed zero exemptions until you sign.
Do I get more take-home pay by claiming more exemptions?
Yes. More exemptions lower the tax withheld now, but over-claiming leaves you owing the state at filing time, sometimes with penalties.
Related reading
- How to Fill Out Virginia Withholding Form VA-4 + FAQs
- How to Fill Out Form D-4: Withholding Allowance (w/Examples) + FAQs
- How to Fill Out West Virginia Withholding Form IT-104 + FAQs
- How to Fill Out Virginia Form 763 (w/Examples) + FAQs
- How to Fill Out Virginia Form VA-5 (w/Examples) + FAQs
- How to Fill Out Virginia Form VA-6 (w/Examples) + FAQs