SECTION 19. FILING FORMS W–4

WITH THE INTERNAL REVENUE SERVICE

.01 An employer is required to send to the Service by the due date of the quarterly return copies of all Forms W– 4, Employee’s Withholding Allowance Certificates, received during the quarter from employees still employed at the end of the quarter who claim:

(1) more than 10 withholding exemptions; or

(2) exempt status and are expecting to earn more than $200 a week. Employers should not send other Forms W–4 unless notified by the Service in writing to do so.

.02 If an employer’s Form 941 is filed under the Form 941 ELF Program, copies of paper Forms W–4 along with a cover letter providing the employer’s name, address, EIN, and the number of Forms W–4 included must be sent to the service center that would have received the employer’s paper Form 941. See Publication 15, Circular E, Employer’s Tax Guide, for more information on sending Forms W–4 to the Service.

.03 Forms W–4 information may also be filed on magnetic media (5 ¹ ⁄4 inch diskettes, 3 ¹ ⁄2 inch diskettes, or magnetic tape). See Publication 1245, Specifications for Filing Form W–4, Employee’s Withholding Allowance Certificate, on Magnetic Tape, and 5 ¹ ⁄4and 3 ¹ ⁄2-Inch Magnetic Diskettes, for more information concerning magnetic media filing of Forms W–4.