Example:

If the taxpayer's most recently filed return showed they itemized deductions in lieu of using the standard deduction, confirm with the taxpayer that they project the same amount for the current year before using this amount for the withholding calculation.

If the taxpayer calls, complete the WHC Withholding Estimator while the taxpayer is on the telephone. Try to resolve the entire case by phone. Oral testimony is acceptable. Use judgement in determining credibility and the need for verification.

If the taxpayer response states that they furnished a new Form W-4 to their employer, work the response as a modification.

When verification is required for dependent information, attempt to validate the information from internal sources before contacting the taxpayer.

When verification is required on the Deductions tab of the WHC Withholding Estimator, allow only those amounts that can verified on the most recent return due, including RTVUE/TRDBV for returns in processing; or the immediate prior year return when the most recent return due is not available.