- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employer to keep a copy for their record.
- Employers must keep a copy for their records.
- You may file a new form any time your withholding allowances increases.
- You must file a new certificate within 10 days if the number of exemptions or dependents previously claimed by you decreases for any of the following reasons:
- Your spouse for whom you have been claiming an exemption is divorced or legally separated from you, or claims his or her own exemption on a separate certificate, or
- The support you provide to a dependent for whom you claimed an exemption is expected to be less than half of the total support for the year.
- Other decreases in exemptions or dependents, does not affect your withholding until next year, but requires the filing of a new certificate by December 1 of the year in which they occur.
For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.