COMMONWEALTH OF VIRGINIA

DEPARTMENT OF TAXATION

PERSONAL EXEMPTION WORKSHEET

(See back for instructions)

1. If you wish to claim yourself, write “1”.............................................................. _______________

2. If you are married and your spouse is not claimed 

	 	on his or her own certificate, write “1”............................................................... _______________

3. Write the number of dependents you will be allowed to claim 

 on your income tax return (do not include your spouse)................................... _______________

4. Subtotal Personal Exemptions (add lines 1 through 3)..................................... _______________

5. Exemptions for age

 (a) If you will be 65 or older on January 1, write “1” .................................. _______________

 (b) If you claimed an exemption on line 2 and your spouse 

 will be 65 or older on January 1, write “1”............................................ _______________

6. Exemptions for blindness

 (a) If you are legally blind, write “1” ........................................................... _______________

 (b) If you claimed an exemption on line 2 and your 

 spouse is legally blind, write “1”........................................................... _______________

7. Subtotal exemptions for age and blindness (add lines 5 through 6)................................................... ______________

8. Total of Exemptions - add line 4 and line 7 ......................................................................................... ______________

Detach here and give the certificate to your employer. Keep the top portion for your records

FORM VA-4 EMPLOYEE’S VIRGINIA INCOME TAX WITHHOLDING EXEMPTION CERTIFICATE

COMPLETE THE APPLICABLE LINES BELOW

1. If subject to withholding, enter the number of exemptions claimed on:

(a) Subtotal of Personal Exemptions - line 4 of the 

 Personal Exemption Worksheet...........................................................................................

(b) Subtotal of Exemptions for Age and Blindness 

 line 7 of the Personal Exemption Worksheet .......................................................................

 (c) Total Exemptions - line 8 of the Personal Exemption Worksheet.........................................

2. Enter the amount of additional withholding requested (see instructions).......................................... .

3. I certify that I am not subject to Virginia withholding. l meet the conditions

 set forth in the instructions .................................................................................(check here) 

4. I certify that I am not subject to Virginia withholding. l meet the conditions set forth 

 Under the Service member Civil Relief Act, as amended by the Military Spouses 

 Residency Relief Act ..........................................................................................(check here) 

Signature Date

EMPLOYER: Keep exemption certificates with your records. If you believe the employee has claimed too many exemptions, notify the Department of

Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115, telephone (804) 367-8037. Note: Employers may establish a system to electronically receive 

Forms VA-4 from employees, provided the system meets Internal Revenue Service requirements as specified in § 31.3402(f)(5)-1(c) of the Treasury

Regulations (26 CFR).

FORM VA-4

Your Social Security Number Name

Street Address

City State Zip Code

2601064 Rev. 08/11
FORM VA-4 INSTRUCTIONS

Use this form to notify your employer whether you are subject to Virginia income tax withholding and how many 

exemptions you are allowed to claim. You must file this form with your employer when your employment begins. If you

do not file this form, your employer must withhold Virginia income tax as if you had no exemptions.

PERSONAL EXEMPTION WORKSHEET

You may not claim more personal exemptions on form VA-4 than you are allowed to claim on your income 

tax return unless you have received written permission to do so from the Department of Taxation.

Line 1. You may claim an exemption for yourself.

Line 2. You may claim an exemption for your spouse if he or she is not already claimed on his or her own 

	 certificate.

Line 3. Enter the number of dependents you are allowed to claim on your income tax return. 

NOTE: A spouse is not a dependent.

Line 5. If you will be age 65 or over by January 1, you may claim one exemption on Line 5(a). If you claim an 

exemption for your spouse on Line 2, and your spouse will also be age 65 or over by January 1, you may 

claim an additional exemption on Line 5(b).

Line 6. If you are legally blind, you may claim an exemption on Line 6(a). If you claimed an exemption for your 

spouse on Line 2, and your spouse is legally blind, you may claim an exemption on Line 6(b).

FORM VA-4

Be sure to enter your social security number, name and address in the spaces provided.

Line 1. If you are subject to withholding, enter the number of exemptions from:

(a) Subtotal of Personal Exemptions - line 4 of the Personal Exemption Worksheet

(b) Subtotal of Exemptions for Age and Blindness - line 7 of the Personal Exemption Worksheet

(c) Total Exemptions - line 8 of the Personal Exemption Worksheet

Line 2. If you wish to have additional tax withheld, and your employer has agreed to do so, enter the amount of 

additional tax on this line.

Line 3. If you are not subject to Virginia withholding, check the box on this line. You are not subject to withholding if 

	 you meet any one of the conditions listed below. Form VA-4 must be filed with your employer 	 	 	

for each calendar year for which you claim exemption from Virginia withholding.

(a) You had no liability for Virginia income tax last year and you do not expect to have any liability for 

 this year.

	 (b)	You expect your Virginia adjusted gross income to be less than the amount shown below for your filing	

 status:

Taxable Years 

2005, 2006 

and 2007

Taxable Years 

2008 and 

2009

Taxable Years 

2010 and 

2011

Taxable Years 

2012 and 

Beyond

Single $7,000 $11,250 $11,650 $11,950

Married $14,000 $22,500 $23,300 $23,900

Married, filing a separate

return

$7,000 $11,250 $11,650 $11,950

(c) You live in Kentucky or the District of Columbia and commute on a daily basis to your place of 

employment in Virginia.

(d) You are a domiciliary or legal resident of Maryland, Pennsylvania or West Virginia whose only 

Virginia source income is from salaries and wages and such salaries and wages are subject 

to income taxation by your state of domicile.

Line 4. Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may 

be exempt from Virginia income tax on your wages if (i) your spouse is a member of the armed forces present 

in Virginia in compliance with military orders; (ii) you are present in Virginia solely to be with your spouse; and 

(iii) you maintain your domicile in another state. If you claim exemption under the SCRA check the box on Line 

4 and attach a copy of your spousal military identification card to Form VA-4.