Form W-4 must be completed by individuals who are treated as employees for federal payroll tax purposes and receive wages subject to federal income tax withholding. The form provides employers with the withholding information required under federal tax law.
Employees Receiving Wages
Individuals classified as employees are required to complete Form W-4 when their wages are subject to federal income tax withholding. This includes employees paid on an hourly, salary, or other wage basis where withholding applies.
Employment Classification Matters
The obligation to complete Form W-4 depends on worker classification. Only workers treated as employees under federal tax rules use Form W-4. Other worker categories rely on different forms and reporting mechanisms.
Multiple Employers
An employee who works for more than one employer may be required to complete a separate Form W-4 for each employer. Each employer uses the form it receives to apply withholding to wages it pays.
Who Does Not Complete Form W-4
Individuals who are not treated as employees for federal payroll purposes do not complete Form W-4. Federal income tax withholding for non-employee compensation follows separate rules and documentation.
Employer Role
Employers do not complete Form W-4 on behalf of employees. The employer’s role is limited to using the information provided on the form to apply withholding rules and retaining the form for payroll records.