Before December 1 of each year, an employer should ask its employees to file a new withholding exemption certificate for the ensuing calendar year if the employee’s exemption status has changed.
Laws:
- 26 U.S.C. § 3402
- 26 C.F.R. § 31.3402(f)(2)1(c)(3)
Resources:
Responsible Office:
- Payroll ServicesPayroll Services