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, Emp l o y e e ’s Withholding Allowance Certificates, received during the quarter from any employee still employed at the end of the quarter who claims:

(1) more than 10 withholding exemptions; or

(2) exemption from withholding and

is expected to earn more than $200 per 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 required 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 Ta x Guide, for more information on sending Forms W–4 to the Service.

.03 Required 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, Emp l o y e e ’s Withholding Allowance Certificate, on Magnetic Tape, and 5 1/4- and 3 1/2-Inch Magnetic Diskettes, for more information concerning magnetic media filing of Forms W–4.