- Paper: Letter (8.5in x 11in)
- 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.
If the employee is believed to have claimed excess exemption, the Department of Revenue should be advised.
- You may file a new form any time your withholding allowances increases.
- A new exemption certificate must be filed with the employer within 30 days after any change in the employee's exemption status.
- Employees must file an amended certificate, reducing the amount of personal exemption, within 10 days, if the change in exemption status would increase the income tax to be withheld.
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.