Withholding Exemptions
type: GovernmentService
description: This document contains final regulations providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W-4, "Employee's Withholding Allowance Certificate." The regulations provide rules for income tax withholding when the IRS notifies the employer and the employee of the maximum number of withholding exemptions permitted. The regulations also provide rules for the use of substitute forms and preserve the IRS's ability to require the submission of certain copies of withholding exemption certificates. The regulations primarily affect taxpayers who are employers and employees.
date published: 2007-07-13
start time: 2007-07-13
provider: IRS
  type: GovernmentOrganization
  parent organization: US Department of the Treasury
citation: DigitalDocument
license: https://creativecommons.org/publicdomain/zero/1.0/
source: https://www.federalregister.gov/documents/2007/07/13/E7-13492/withholding-exemptions
source organization: US Federal Register
publisher: AI Analytics

PropertyValue
property ID: Federal Register Document Number
value: E7-13492

PropertyValue
property ID: Federal Register Citation
value: 72 FR 38478

PropertyValue
property ID: CFR Reference
value: 26 CFR 31

PropertyValue
property ID: Treasury Docket
value: TD 9337

AI Analytics
type: Organization