Finanse publiczne · 21/12/1994

Electronic Filing of Form W-4

This document contains temporary regulations relating to Form W-4, Employee's Withholding Allowance Certificate. The temporary regulations authorize employers to establish systems that permit employees to make certain changes to their Forms W-4 electronically. The regulations provide employers and employees with guidance necessary to comply with the law and affect employers who choose to establish electronic systems and employees who use them. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.