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Form W-4 & Wage Withholding

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

Answer:

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.

Additional Information:


Category: Small Business, Self Employed, Other Business
Subcategory: Form W 4 & Wage Withholding

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224