IRS Issues Guidance for Form W-4 Substitutes

The Internal Revenue Service released guidance on Nov. 29 to clarify existing rules on substitutes of Form W-4, Employee’s Withholding Certificate.

The rules on Form W-4 substitutes are in Publication 15-A, Employer’s Supplemental Tax Guide, Publication 15-T, Federal Income Tax Withholding Methods, and Section 31.3402(f)(5)-1 of the federal Treasury Regulations.

Electronic Substitutes

Electronic substitutes of Form W-4 may not be simplified or modified versions of the form, and any electronic system implemented to electronically receive Form W-4 must meet all IRS requirements and guidelines.

Employers are not required to have employees resubmit their Social Security numbers or other personal information ...