US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402f2-certificate-furnishing: Obtain a signed withholding allowance certificate at the start of employment and a new one within ten days when the employee's allowance falls

What does 3402f2-certificate-furnishing require?

On or before starting work the employee must give the employer a signed withholding allowance certificate (Form W-4) claiming no more than the allowance the employee is entitled to. If on any day the allowance claimed exceeds what a true and accurate certificate would show, the employee must furnish a new certificate within ten days; where the allowance has grown, a new certificate may be furnished. Where the allowance for the next taxable year will differ, a certificate for that year is furnished when the regulations require. Without a certificate the employer withholds as if the employee were single with no adjustments. The employer must keep the certificates (four years after the last return they affect) and must submit a certificate to the IRS when directed and follow any lock-in letter that limits the withholding the employee may claim.