New IRS Form W-4 Necessary Only if Tax Withholding Allowances are Changed

If you have had any changes, or will have changes, in the next calendar year to your tax withholding allowances, you may need to submit a new Form W-4 (2013).  You do NOT have to submit a new W-4 unless you plan to make changes to your withholding. Please look in the upper right side of your earnings statements in Self-Service to review your current withholding status. To look at your earnings statement, follow this navigation: Main Menu > Self Service > Payroll and Compensation > View Paycheck.

FORM W-4 EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
IRS Publication 15 Circular E, Employer’s Tax Guide states that any federal income tax withholding must be based on marital status and withholding allowances.  Withholding cannot be based solely on a fixed dollar amount or percentage.  In addition to the amount calculated on marital status and withholding allowances, you may specify a dollar amount to be withheld.  

CLAIMING EXEMPT
Exemption from federal income tax withholding is claimed when an employee had no income tax liability in the prior year (2013) and expects none for the current year (2014) to claim Exempt in 2014.  Exempt W-4s are valid for one calendar year and a new W-4 must be submitted by Feb. 16, 2014, to continue in exempt status in 2014.  If a new W-4 is not received, withholding is based on single status with zero allowances or the last valid W-4 the agency has for the employee.  To claim exempt, the employee completes only boxes 1, 2, 3, 4, and 7 and signs the form.  If an exempt W-4 has a number on line 5 (allowances) or an amount on line 6 (additional amount), the form will be treated as invalid.  If a new W-4 is not received, withholding is based on single with zero allowances or the last valid W-4 the agency has for the employee. 

INVALID W-4
The IRS has rules on completing a valid W-4. If you complete a new form, please keep in mind that a Form W-4 is invalid when there is any alteration, addition, or deletion to the language or format of the form, especially to the perjury statement, below the line “Separate here and give Form W-4 (2013) to your employer.  Keep the top part for your records.” Additions include any information that is not requested specifically on the form, such as Employee IDs or state only withholding information.  Furthermore, a Form W-4 is also invalid if an employee indicates in any way that it is false.  Any invalid form will be returned to the employee, and no changes will be made in the payroll system until a valid form is submitted.  If there is no W-4 on file, withholdings will be based on Single with 0 (zero) allowances.
 
If you have any further questions regarding tax withholdings, please feel free to e-mail Payroll.Service@omes.ok.gov and an OMES payroll team member will be happy to assist you.

Thank you.

Kathy Haney-Crabbe
OMES Payroll & Shared Services Manager

IRS Form W-4 (2013)