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Withholding Certificate

W-4

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CFR › Title 26 › Chapter I › Subchapter C › Part 31 › Subpart E › Section 31.3402(f)(5)-1

26 CFR 31.3402(F)(5)-1 – FORM AND CONTENTS OF WITHHOLDING EXEMPTION CERTIFICATES.
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§ 31.3402(f)(5)-1 Form and contents of

withholding exemption certificates

(a)

(1) Form W-4

Form W-4,

“Employee’s Withholding Allowance Certificate,”

is the form prescribed for the

withholding exemption certificate

required to be furnished under

section 3402(f)(2)

A

withholding exemption certificate

must be prepared in accordance with the instructions and regulations applicable thereto, and must set forth fully and clearly the data that is called for therein

Blank copies of paper

Forms W-4

will be supplied to employers upon request to the

Internal Revenue Service (IRS)

An employer may also download and print

Form W-4

from the IRS Internet site at http://www.irs.gov

In lieu of the prescribed form, employers may prepare and use a form the provisions of which are identical with those of the prescribed form, but only if employers also provide

employees

with all the tables, instructions, and worksheets contained in the

Form W-4

in effect at that time, and only if employers comply with all revenue procedures relating to substitute forms in effect at that time

(2) Employers are prohibited from accepting a substitute form developed by an

employee,

and the

employee

submitting such form will be treated as failing to furnish a

withholding exemption certificate

For further guidance regarding the employer’s obligations when an

employee

is treated as failing to furnish a

withholding exemption certificate,

see § 31.3402(f)(2)-1

(3) Effective/applicability date

Paragraph (a)(1) applies on April 14, 2005

Paragraph (a)(2) applies to any substitute

withholding exemption certificate

furnished to an employer on or after October 11, 2007

(b) Invalid Form W-4

A Form W-4

does not meet the requirements of section 3402(f)(5) or this section and is invalid if it contains an alteration or unauthorized addition

For purposes of § 31.3402(f)(2)-1(e) and this paragraph—

(1) An alteration of a

withholding exemption certificate

is any deletion of the language of the jurat or other similar provision of such certificate by which the

employee

certifies or affirms the correctness of the completed certificate, or any material defacing of such certificate;

(2) An unauthorized addition to a

withholding exemption certificate

is any writing on such certificate other than the entries requested

(e.g., name, address, and number of exemptions claimed)

(c) Electronic Form W-4—

(1) In general

An employer may establish a system for its

employees

to file withholding exemption certificates electronically

(2) Requirements—

(i) In general

The electronic system must ensure that the information received is the information sent, and must document all occasions of

employee

access that result in the filing of a

Form W-4

In addition, the design and operation of the electronic system,

including

access procedures, must make it reasonably certain that the person accessing the system and filing the

Form W-4

is the

employee

identified in the form

(ii) Same information as paper

Form W-4

The electronic filing must provide the employer with exactly the same information as the paper

Form W-4

(iii) Jurat and signature requirements

The electronic filing must be signed by the

employee

under penalties of perjury

(A) Jurat

The jurat
(perjury statement)
must contain the language that appears on the paper

Form W-4

The electronic program must inform the

employee

that he or she must make the declaration contained in the jurat and that the declaration is made by signing the

Form W-4

The instructions and the language of the jurat must immediately follow the

employee’s

income tax

withholding selections and immediately precede the

employee’s

electronic signature

(B) Electronic signature

The electronic signature must identify the

employee

filing the electronic

Form W-4

and authenticate and verify the filing

For this purpose, the terms

“authenticate”

and

“verify”

have the same meanings

as they do when applied to a written signature on a paper

Form W-4

An electronic signature can be in any form that satisfies the foregoing requirements

The electronic signature must be the final entry in the

employee’s

Form W-4 submission

(iv) Copies of electronic Forms W-4

Upon request by the

Internal Revenue Service,

the employer must supply a hardcopy of the electronic

Form W-4

and a statement that, to the best of the employer’s knowledge, the electronic

Form W-4

was filed by the named

employee

The hardcopy of the electronic

Form W-4

must provide exactly the same information as, but need not be a facsimile of, the paper

Form W-4

(3) Effective date—

(i) In general

This paragraph applies to all

withholding exemption certificates

filed electronically by

employees

on or after January 2, 1997

(ii) Special rule for certain

Forms W-4

In the case of an electronic system that precludes the filing of

Forms W-4

required on commencement of employment and

Forms W-4

claiming more than 10

withholding exemptions

or

exemption from withholding,

the requirements of paragraph (c)(2)(iii) of this section will be treated as satisfied if the

Form W-4

is filed electronically before January 1, 1999

[T.D. 7423, 41 FR 26217, June 25, 1976, as amended by T.D. 7915, 48 FR 44074, Sept. 27, 1983; T.D. 8706, 62 FR 24, Jan. 2, 1997; T.D. 9196, 70 FR 19696, Apr. 14, 2005; T.D. 9337, 72 FR 38483, July 13, 2007]
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http://www.law.cornell.edu/cfr/text/26/31.3402(f)(5)-1
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CFR › Title 26 › Chapter I › Subchapter C › Part 31 › Subpart E › Section 31.3402(p)-1

26 CFR 31.3402(P)-1 – VOLUNTARY WITHHOLDING AGREEMENTS.
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§ 31.3402(p)-1 Voluntary withholding agreements

(a) In general

An

employee

and his employer may enter into an agreement under section 3402(b) to provide for the

withholding

of

income tax

upon payments of amounts described in paragraph (b)(1) of § 31.3401(a)-3, made after December 31, 1970

An agreement may be entered into under this section only with respect to amounts which are includible in the gross income of the

employee

under section 61, and must be applicable to all such amounts paid by the employer to the

employee

The amount to be

withheld

pursuant to an agreement under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations thereunder

See § 31.3405(c)-1, Q&A-3 concerning agreements to have more than 20-percent

Federal income tax

withheld

from eligible rollover distributions

within the meaning

of section 402

(b) Form and duration of agreement

(1)

(i) Except as provided in subdivision (ii) of this subparagraph, an

employee

who desires to enter into an agreement under section 3402(p) shall furnish his employer with

Form W-4

(withholding exemption certificate)

executed in accordance with the provisions of section 3402(f) and the regulations thereunder

The furnishing of such

Form W-4

shall constitute a request for

withholding

(ii) In the case of an

employee

who desires to enter into an agreement under section 3402(p) with his employer, if the

employee

performs services
(in addition to those to be the subject of the agreement)
the remuneration for which is subject to mandatory

income tax

withholding

by such employer, or if the

employee

wishes to specify that the agreement terminate on a specific date, the

employee

shall furnish the employer with a request for

withholding

which shall be signed by the

employee,

and shall contain—

(a) The name, address, and

social security number

of the

employee

making the request,

(b) The name and address of the employer,

(c) A statement that the

employee

desires

withholding

of

Federal income tax,

and applicable, of

qualified State individual income tax

(see paragraph (d)(3)(i) of § 301.6361-1 of this chapter (Regulations on Procedures and Administration)),
and
(d) If the

employee

desires that the agreement terminate on a specific date, the date of termination of the agreement

If accepted by the employer as provided in subdivision (iii) of this subparagraph, the request shall be attached to, and constitute part of, the

employee’s

Form W-4

An

employee

who furnishes his employer a

request for withholding

under this subdivision shall also furnish such employer with

Form W-4

if such

employee

does not already have a

Form W-4

in effect with such employer

(iii) No request for

withholding

under section 3402(p) shall be effective as an agreement between an employer and an

employee

until the employer accepts the request by commencing to

withhold

from the amounts with respect to which the request was made

(2) An agreement under section 3402 (p) shall be effective for such period as the employer and

employee

mutually agree upon

However, either the employer or the

employee

may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other

Unless the employer and

employee

agree to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the agreement is in effect which is made on or after the first

“status determination date”

(January 1, May 1, July 1, and October 1 of each year)

that occurs at least 30 days after the date on which the notice is furnished

If the

employee

executes a new

Form W-4,

the request upon which an agreement under section 3402 (p) is based shall be attached to, and constitute a part of, such new

Form W-4

(86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7096, 36 FR 5216, Mar. 18, 1971, as amended by T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 8619, 60 FR 49215, Sept. 22, 1995]
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http://www.law.cornell.edu/cfr/text/26/31.3402(p)-1
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