The fp package can be used to calculate stuff and perform modular arithmetic. Here's a minimal example:

\documentclass{article}
\usepackage{etoolbox}% http://ctan.org/pkg/etoolbox
\usepackage[nomessages]{fp}% http://ctan.org/pkg/fp
\newcommand{\multoffour}[1]{%
\FPeval{\result}{trunc(#1-(4*trunc(#1/4,0)),0)}% \result contains #1 mod 4
\ifnumequal{\result}{0}{true}{false}% true = multiple of four; false = not a multiple of four
}
\begin{document}
1 is a multiple of~4: \multoffour{1} \par
2 is a multiple of~4: \multoffour{2} \par
3 is a multiple of~4: \multoffour{3} \par
4 is a multiple of~4: \multoffour{4} \par
5 is a multiple of~4: \multoffour{5} \par
6 is a multiple of~4: \multoffour{6} \par
7 is a multiple of~4: \multoffour{7} \par
8 is a multiple of~4: \multoffour{8} \par
9 is a multiple of~4: \multoffour{9} \par
\end{document}
etoolbox was used for numeric comparisons.
This works just as well with counters. For example, using
\newcounter{mycntr} \setcounter{mycntr}{10}
\multoffour{\themycntr}
(provided that \themycntr is defined using \arabic{mycntr} or not modified).