Can employees change their Forms W-4 in mid-year to increase their withholding exemptions, even though their marital status and number of dependents have not changed?
No. Every employee must furnish to the employer a signed withholding exemption certificate (Form W-4) on or before the date of employment. The Form W-4 must indicate the employee’s marital status and the number of withholding exemptions claimed. This number should not exceed the number to which the employee is entitled. A married employee can claim an exemption for a spouse only if the spouse does not have in effect a Form W-4 claiming his or her own exemption. Code section 3402(f)(1)(B). If the employee fails to provide a Form W-4, the employer must withhold as if the individual were single with no withholding exemptions. Section 31.
Related Questions
- Can employees change their Forms W-4 in mid-year to increase their withholding exemptions, even though their marital status and number of dependents have not changed?
- Does a qualified status change mid-year that allows me to increase my FSA amount enable me to pay for expenses incurred before the date of my status change?
- Employees sometimes claim exemption from withholding on their Forms W-4. What are the applicable rules?
