You must honor the request unless the situations described below in the sections Invalid Form W-4 and Lock-in Letters apply. You may also use a substitute Form W-4 you developed instead of the official Form W-4, if you also provide the tables, instructions, and worksheets contained in the Form W-4 in effect at that time. The substitute Form W-4 must contain language that's identical to the official Form W-4 and must meet current IRS rules for substitute forms.
You may not accept a substitute form developed by an employee. The employee submitting such form will be treated as failing to furnish a Form W Form W-4 includes detailed worksheets to help the employee figure his or her correct adjustments. Nonresident aliens must follow special instructions when completing a Form W You may establish an electronic system to receive Forms W-4 from your employees. Refer to Employment Tax Regulations section You should inform your employees of the importance of submitting an accurate Form W For the procedures for withholding income taxes on the wages of nonresident alien employees, refer to Notice and Aliens Employed in the U.
If an employee qualifies, he or she can also use Form W-4 to tell you not to deduct any federal income tax from his or her wages. That's the only way your new employer will know how much federal income tax to withhold from your wages. There's no way around that requirement. You'll also have to file a new W-4 form if you want to adjust the amount of tax your current employer withholds from your paycheck.
Ideally, you want your annual withholding and your tax liability for the year to be close , so that you don't owe a lot or get back a lot when you file your return. Remember, a large refund just means you gave the IRS an interest-free loan. We recommend an annual check using the IRS's Tax Withholding Estimator to make sure you're on track as far as your withholding goes the earlier in the year the better.
If your tax withholding is off kilter, go ahead and submit a new W-4 as soon as possible. This is especially important if you have a major change in your life, such as getting married, having a child, or buying a home. The W-4 form is super simple if you only have one job and your taxes are easy. By "easy," we mean you're not filing a joint return with a spouse who works, you don't have dependents, you're not itemizing or claiming deductions other than the standard deduction, you're not claiming tax credits, and you don't have non-employment income.
If that's you, all you have to do is provide your name, address, Social Security number and filing status, and then sign and date the form.
That's it — you're done! Your employer will compute your tax withholding based on the standard deduction and tax rates for your filing status, with no other adjustments.
If your taxes are more complicated, it will probably take you more time to complete a W-4 form. That's because you'll have to dig up information about your spouse's income, your dependents, tax credits, and the deductions you expect to claim.
When new hires are handed a W-4, "they may need to call their accountant to ask questions, or have their spouse look up information from their last tax return," says Pete Isberg, Vice President of Government Affairs for payroll processor ADP.
They'll need to know what their total deductions were last year, if they still qualify for the child tax credit, how much non-wage income they reported on their last return, and similar tax-related things. You'll probably have to take the form home and fill it out there, instead of turning it in right away on your first day of work. Having multiple jobs or a spouse who works can affect the amount of tax withheld from your wages.
Tax rates increase as income rises, and only one standard deduction can be claimed on each tax return, regardless of the number of jobs. As a result, if you have more than one job at a time or file a joint return with a working spouse, more money should usually be withheld from the combined pay for all the jobs than would be withheld if each job was considered by itself.
Therefore, adjustments to your withholding must be made to avoid owing additional tax, and maybe penalties, when you file your tax return. Fortunately, the W-4 form has a section where you can provide information about additional jobs and working spouses so that your withholding can be adjusted accordingly.
Step 2 of the form actually lists three different options you can choose from to make the necessary adjustments. Also note that the IRS recommends completing a W-4 for all your jobs to get the most accurate withholding.
Refer to the W-4 instructions or consult a tax expert if you are unsure if you should claim exemption. IRS Publication provides further information. Under Claim Exemption change the year to and check the box confirming you meet the conditions to claim exempt status. It must have the year entered to be valid. Please see the highlighted boxes. Under Claim Exemption , uncheck the box that indicates you meet the exemption requirements. Please contact the Payroll Office if you have any questions or need assistance.
Skip to main content. Employee Forms. More In File. Withholding Exemptions For tax years beginning after December 31, , nonresident aliens cannot claim a personal exemption deduction for themselves, their spouses, or their dependents.
Special Instructions for Form W-4 For Nonresident Alien Employees A nonresident alien subject to wage withholding must give the employer a completed Form W-4, Employee's Withholding Certificate , to enable the employer to figure how much income tax to withhold. Special Instructions for Form W-4 For Nonresident Alien Employers For wages paid to nonresident alien employees, you are required to add an amount to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period.
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