Employers are required to submit a copy of this certificate and accompanying attachments to the Compliance Division if:
They have any reason to believe this certificate is incorrect.
The employee claims more than 10 exemptions.
The employee claims an exemption from withholding because they had no tax liability for the preceding tax year, expects to incur no tax liability this year and the wages are expected to exceed $200 a week.
The employee claims an exemption from withholding on the basis of nonresidence.
The employee claims an exemption from withholding under the Military Spouses Residency Relief Act.
If an employee claims exemption from withholding, a new certificate must be filed by February 15th of the following year.
If the number of an employee's claimed allowances decreases, they must file a new form within 10 days after the change.