SSN Policy Manual

Employment Issues

voluntary withholding agreement and that they understand that they lose their entitlement to certain government benefits. W-4T I Voluntary Withholding Agreement Termination or Withdrawal from W-4 agreement (Rev. November 1998) Voluntarv Withholdina Aareements--26 C.F.R. T31.3402bbI

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In.lieu of W-4. Employee's Wthholding Certificate. Employerwill not make any payroll wthholdmg. Employee is responsible for all taxes. 0 Termination of previous W-4 agreement. Beginningeffective on the last day of pay period in e!iter ~??on:i: of WX Tom Brokaw , understand that termination or withdrawal of a W-4, Employee'sI*lhholding Certificate, releases the employer from any obligation to make payroll withholdings. Furthermore, I understand that I am responsible for all taxes due and I releasethe employerfrom any tax liability associated with this employee. I certify that the foregoing statement is correct and I release the employer from any withholding obligations or claims. Employee's signature , 7twB+ Tom Brokaw Date 1/21/55 I

- Employee's information

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DECLINED j

Tom Brokaw

3672 Herman Road

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Santa Cruz, Calif

Sec. 3 1.3402IpFI Voltmlaty withholding agnxlncm. (a) h gcncml. An eniployceaud his ctnploycr may ailcr into an agrcenicnt lnldcr %X"ioll 54021b) to pmvidc for thc n'ilhholdh?: of incomciax lpon payments ofnnio~olsde%nbcd ill pafagraphfbX1)ofS~. 31.3401(aM. madeakr Dircmkr 31. 1970. (b) Form nnd durntion of ~grccnml(.I XI) Exccplns pmvided UI suMivision (ii) of this subparngrnph s~ employee who h i mla mter into nn agreenml mdcr section 3402(p) dial1 funlid) his employer with Fonn W-l ~wihholding exemption cedificate) excc~nedi n sundance with the nmvisions of suction 3442tn nnd thc maulalionstheretmdcr. Thc funiisl~i~owf slrli Fom~ W-l $ldl consutwc a mwa for wiwilhholdiic. . @)AmtemntthalHCI employe &sirus withholdingof Fedcrnli ~ i e o m wx. and npplicaMe o f q u a l i w Slak i ~ d i v i d wiluculne Mx (xe parawph IdY3XI) ofScx. 301.6361- I ofthiscl~amcr~Rcrulatr*~sa~ PnxedurcsmidAdniinistmti~~sln.d

in r c q x c ~of whidl'th; agmpmr.ht A in cifsct whichis nlndeonor n h r tliefira "aatus detcnninationhte'(January I. May'l.july I.md Octohr 1 of~chvolrl dmar~~jnl ka¶ 30 davs after lbr d;nc m which the nolia is fimiist~cd.I f die emnnlovw cvxldcs a new Form \W. the m t r a won

Complying with Withholding Requirements There are no state or federal tax withholding requirements for employees who do not have social security numbers. However, as an employer you should remind them that they cannot collect unemployment compensation should they be laid off. Additionally, they are responsible for paying any taxes that may be due. 26 CFR parts 31.3402(d)-1 and 31.3403-1 relate to penalties for not withholding. The first regulation pertains only to "Every employer required to deduct . . .," but does not create any