Employer Responses

When contact is made by an employer on the telephone, do not authenticate taxpayer information. Ask the caller for the name and Social Security Number (SSN) of the taxpayer to which the call relates, then document the taxpayer case as appropriate.

If the employer calls for verification of a modification, provide the employer with the modified withholding status/rate and the amount of any annual reductions to withholding (Step 3, Form W-4) or additional amount to withhold per pay period (Step 4(c), Form W-4), only. Do NOT discuss Form W-4 calculations or case selection criteria.

If the employer calls with a "general" question regarding WHC or the lock-in letter, document AMS under the EIN.

If the employer is calling for a copy of the Letter 2800C, Lock-in Letter, determine if the lock-in has occurred and/or if they just lost the original and need a copy for their records. If they have not received the original and they are inquiring because the employee notified them, send a new lock-in letter and ensure appropriate timeframes are followed.

If an employer responds that a taxpayer no longer works there and the case was batched as correspondence, take no action and destroy unsolicited correspondence. Per IRM 1.4.20.16.4, Security management has responsibility for proper records management.