Form W-4 is a form filled out by an employee to certify to the employer the personal tax situation of the taxpayer. It is used by employers via the human resources department to fulfill three primary tasks. First, confirm the legal name and address of the employee.
An IRS letter to the employer with a copy to the employee that directs the employer to withhold a certain amount from that employee’s paycheck. It is usually a result of an employee’s failure to pay adequate taxes over an extended period of time. The employer is bound by the directive and can only be released by the IRS. An employee’s new W-4 Form does not release the employer from the directive.