Note:

If the taxpayer’s spouse does not agree to be enrolled in the Withholding Compliance Program, the modification will apply 100% of the additional withholding to the taxpayer’s wages. However, dependents will be taken into consideration. This would be true even if the non-consenting spouse has withholding from their wages and could result in over-withholding.

Can supply SSN(s) of all dependent(s) he or she wants us to consider when computing his or her withholding rate

The SSN(s) can be verified through internal sources

No further action is necessary

Has not supplied the SSN(s) of any dependent(s) he or she wants us to consider when computing his or her withholding rate

We are unable to verify SSN(s) and dependent status through internal sources

Copies of birth certificate(s) and social security card(s)

The following deductions and adjustments must be verified by 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:

Child or dependent care expenses, from Form 2441

Schedule A deductions (including home mortgage interest, charitable contributions, real estate, state and local taxes, medical and miscellaneous expenses)

Adjustments which decrease adjusted gross income such as alimony payments, student loan interest and Individual Retirement Account (IRA) contributions

If the correspondence is insufficient to complete the WHC Withholding Estimator, contact the taxpayer by telephone to secure the missing information.

If you are unable to talk to the taxpayer and resolve the issue, send Letter 4243C requesting the required information.