Pursuant to Treasury Decision 9196, Internal Revenue Bulletin 2005-19, employers will no longer
be required to send copies of potentially questionable Forms W-4 (Employee's Withholding Allowance
Certificate) to the Internal Revenue Service. Previously, employers were required to send to
the IRS any form W-4 claiming more than 10 allowances or claiming complete exemption from withholding
if $200 or more in weekly wages was expected. Under the new regulation, an employer must submit
a copy of any currently effective W-4 only if directed to do so in a written notice to the employer
from the IRS or if directed to do so under any published guidance. The Division of Accounts and
Reports, Payroll Section, will continue to be responsible for submitting W-4's to the IRS if
so requested.
Agencies are still required to provide copies of an employee's Form W-4 on request. Please refer to the SHARP CBT (Employee Payroll Tax Data book) for specific information related to providing Form W-4 for employees entering their W-4 information via self-service. DB:rh
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