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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 20. FILING FORMS W–4

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

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▸Contents — Internal Revenue Bulletin 1996-4
Internal Revenue Bulletin 1996-4

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