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IRS Withholding Exemption Certificates

Thursday, December 01

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