This document contains previously
approved final regulations relating to Form W4, Employee's
Withholding Allowance Certificate. The final regulations authorize
employers to establish electronic systems for use by employees in
filing their Forms W4. The regulations provide employers and
employees with guidance necessary to comply with the law. The
regulations affect employers that establish electronic systems and
their employees.
US Code:
26
USC 3402 Name of Law: Income tax collected at source
US Code: 26
USC 6682 Name of Law: False information with respect to
withholding
US Code: 26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.