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Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Form W-4 & Wage Withholding


Rev. date: 1/2010


Can an employer take out taxes if a Form W-4 was never filed?

previous topic occurrence Employee's Withholding Allowance Certificate next topic occurrence
previous topic occurrence Employment Tax next topic occurrence
previous topic occurrence Withholding Tax next topic occurrence

Yes, the employer is required to withhold income taxes. Chapter 9 of Publication 15, Circular E, Employer's Tax Guide, states that if an employee does not give you a completed, valid Form W-4 (PDF), Employee's Withholding Allowance Certificate, withhold tax as if he or she is single, with no withholding allowances.
The employer is also required to withhold social security and Medicare taxes.

Rev. date: 1/2010


If an employee claims more than 10 exemptions on their Form W-4, does the employer have to report this to the IRS?

previous topic occurrence Employee's Withholding Allowance Certificate next topic occurrence
previous topic occurrence Employment Tax next topic occurrence
previous topic occurrence Withholding Allowances next topic occurrence
previous topic occurrence Withholding Tax next topic occurrence

This requirement has been eliminated: