Indiana Form WH-4MIL is the Annual Nonresident Military Spouse Earned Income Withholding Tax Exemption Form used by eligible employees to claim exemption from Indiana state and county income tax withholding on their wages. This form exists to implement the federal Servicemembers Civil Relief Act (SCRA) as amended by the Military Spouses Residency Relief Act (P.L. 111-97), which allows nonresident spouses of active-duty military members to maintain their home state’s tax residency even when working in Indiana due to their spouse’s military orders. Nonprofits, corporations, government agencies, and all Indiana employers must accept this form from qualifying employees and stop withholding Indiana taxes from their paychecks if all six eligibility conditions are met. The form is for employer records only — it is never submitted to the Indiana Department of Revenue. Employees complete it to certify their eligibility, and employers use it to justify the withholding exemption during audits or reviews. This exemption applies only to earned income (wages and salaries) — not to other income types — and ends immediately if any qualifying condition changes. Indiana adjusted gross income tax normally applies to all income earned by a domiciled spouse of an armed forces member regardless of source, but this form creates a clear exemption pathway for non-domiciled military spouses who meet the strict criteria.
How To File Indiana Form WH-4MIL
Complete Form WH-4MIL and give it to your Indiana employer — do not send it to the Indiana Department of Revenue. Your employer keeps it in their withholding exemption records. If circumstances change and you no longer qualify, notify your employer immediately, complete a standard Form WH-4, and resume withholding.
How To Complete Indiana WH-4MIL
Employee Name
Enter your full legal name exactly as it appears on your Social Security card and pay stubs.
Employee Social Security Number
Enter your nine-digit Social Security Number.
Military Servicemember Spouse’s Name
Enter the full legal name of your active-duty military spouse.
Military Servicemember Spouse’s Social Security Number
Enter your military spouse’s nine-digit Social Security Number.
Address Where You Both Currently Reside
Street: Enter the full street address where you and your spouse live together.
City: Enter the city name.
State: Enter the two-letter state code.
Zip Code: Enter the complete ZIP code.
Purpose Statement
This section explains the form’s use — read it but do not fill anything here.
Condition 1: My spouse is a military servicemember
Check Yes if your spouse is an active-duty member of the U.S. Armed Forces. Check No if not.
Condition 2: I am NOT a military servicemember
Check Yes if you yourself are not serving in the military. Check No if you are.
Condition 3: My military servicemember spouse has current military orders assigning him or her to a military location in Indiana
Check Yes if your spouse’s active military orders place them at an Indiana military installation. Check No if not.
Condition 4: I and my military servicemember spouse live at the same address
Check Yes if you and your spouse share the same residence. Check No if you live separately.
Condition 5: My domicile is a state other than Indiana
Check Yes if your legal domicile (permanent home state) is outside Indiana, then enter the two-letter state code for your domicile state. Check No if Indiana is your domicile.
Condition 6: My military servicemember spouse’s domicile is the same as mine
Check Yes if your spouse shares your non-Indiana domicile state. Check No if their domicile differs.
Eligibility Summary
If you checked Yes to all six conditions above, your earned income qualifies for the Indiana withholding exemption.
□ Start Military Spouse Exemption
Check this box if you answered Yes to all six conditions. Enter the start date — typically the later of the date you moved to Indiana or the date of your spouse’s military orders assigning them to an Indiana military location.
□ Terminate Military Spouse Exemption
Check this box if any condition above now answers No, meaning Indiana withholding must resume. Enter the termination date — typically the earlier of the date your spouse leaves the military, the date you enlist, the date you stop living together, or the date your spouse relocates outside Indiana on new orders.
Certification Statement
Read the statement affirming you meet the SCRA/Military Spouses Residency Relief Act conditions.
Employee’s Signature
Sign your full legal name to certify the information under penalty of perjury.
Date
Enter the date you signed the form.
Key Rules After Filing
Your employer stops withholding Indiana state and county income taxes if all conditions are met. If the exemption ends, complete a standard Form WH-4 and give it to your employer to restart withholding. Employers retain this form for their records and use it to document compliance.
FAQs
Who qualifies for Indiana Form WH-4MIL?
Nonresident spouses of active-duty military members whose spouse is stationed in Indiana on orders, if they meet all six conditions.
Does the employer send WH-4MIL to the state?
No — the employer keeps it for records only; it is never filed with the Indiana Department of Revenue.
What happens if I no longer qualify?
Check the Terminate box, enter the date, complete Form WH-4, and resume Indiana withholding.
Can I claim WH-4MIL exemption retroactively?
No — use the Start date as the later of your move date or spouse’s orders date.