Finanse publiczne · 21/12/1994

Electronic Filing of Form W-4

This document withdraws proposed regulations published in the Federal Register at 59 FR 18057 on April 15, 1994. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to Form W-4, Employee's Withholding Allowance Certificate. The temporary regulations authorize employers to establish systems to permit employees to make certain changes to their Forms W-4 electronically. The temporary regulations provide employers and employees with guidance necessary to comply with the law and affect employers who choose to establish authorized systems and employees who use them. The text of those temporary regulations also serves as the text of these proposed regulations.