- Paper: Letter (8.5in x 11in)
- Copies to print: 1
- 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.
- New employees must complete this form within the first five days of employment.
- If the employee does not complete this form, the employer must withhold 2.7% of the employee's gross taxable wages until the employer receives a completed form from the employee.
- The employee may elect an annual withholding percentage of zero if you expect to have no income tax liability for the current year.
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.