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IRS Issues Final Regulations on Form W-4 Withholding Exemption Certificates

Federal Register, July 13, 2007, Page 38478-38484


Internal Revenue Service (IRS), Treasury.


Final regulations and removal of temporary regulations.


This document contains final regulations providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W-4,``Employee's Withholding Allowance Certificate.'' The regulations provide rules for income tax withholding when the IRS notifies the employer and the employee of the maximum number of withholding exemptions permitted. The regulations also provide rules for the use of substitute forms and preserve the IRS's ability to require the submission of certain copies of withholding exemption certificates. The regulations primarily affect taxpayers who are employers and employees.


Effective Date: These regulations are effective July 13, 2007. Applicability Date: Except as provided in section 31.3402(f)(2)- 1(g)(5), section 31.3402(f)(2)-1(g) applies on April 14, 2005. Section 31.3402(f)(2)-1(g)(2)(iii)(A), (B), and (C) and section 31.3402(f)(2)-1(g)(2)(ix) apply on October 11, 2007, except taxpayers may rely on such paragraphs for notices issued prior to such date. Section 31.3402(f)(5)-1(a)(1) applies on April 14, 2005. Section 31.3402(f)(5)-1(a)(2) applies October 11, 2007.

Further Information

Ilya Enkishev, (202) 622-0047 (not a toll-free call).