Rev. date: 12/21/2012
This requirement has been eliminated:
- In the past, employers routinely had to send the IRS any
Form W-4 (PDF),
Employee's Withholding Allowance Certificate, claiming more than 10 allowances or claiming complete exemption from withholding if $200 or more in weekly wages was expected. The requirement no longer
exists.
- Forms W-4 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.