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Frequently Asked Tax Questions

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

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

Rev. date: 11/06/2015

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

This requirement has been eliminated. However, Forms W-4, Employee's Withholding Allowance Certificate, are still subject to review. Employers may be directed (in a written notice or in future published guidance) to send certain Forms W-4 to the IRS. The IRS will also continue to review employee withholding compliance. The IRS may send you a letter (commonly called a lock-in-letter) specifying the withholding rate and allowances to use to calculate the amount of tax to withhold from wages paid to a specific employee.