Invalid Form W-4

DO NOT initiate a lock-in letter, reconsider or modify any previously issued lock-in letter, or process any referral based on an invalid Form W-4.

Any alteration of, or unauthorized addition to a Form W-4 makes it invalid.

Invalid W-4 forms can be recognized by

Deletion of the language of the jurat. For example: crossed out penalty of perjury statement above the signature

Defacement of the certificate

Any writing on the Form W-4 other than the entries requested

An employer who receives an invalid Form W-4 from an employee must take the following actions:

Inform the employee that the Form W-4 is invalid

Request another Form W-4 from that employee

Until the employee furnishes a new Form W-4, withhold tax from the employee's wages at withholding (filing) status single, and standard withholding rate with no reductions

If, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4

If an invalid Form W-4 is submitted with a referral for assessment of civil penalty, reject the referral. Notify the originator to advise the employer to follow the procedures outlined in (4) above.

If the taxpayer submits an invalid Form W-4 in response to a lock-in letter, or with a request for reconsideration of a previously issued lock-in letter, issue Letter 4243C to advise the taxpayer that the Form W-4 is invalid and ask for a new one. DO NOT process any request for reconsideration based on an invalid Form W-4.