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New Draft of 2019 Form W-4 Has Few Changes From 2018

BY: APA Staff | 10/15/18

The IRS released a second draft of the 2019 Form W-4, Employee’s Withholding Allowance Certificate, on October 12. The latest draft Form W-4 is very similar to the 2018 Form W-4 with a few non-substantive language changes in the general instructions.

In several sections of the new draft of the Form W-4, the IRS added language clarifying that employees should take into account non-wage income “not subject to withholding” in using the various worksheets and that the child tax credit may be taken only for children who have a valid social security number.

Major Changes Delayed Until 2020

On September 20, the APA reported that the IRS announced it will delay major revisions to the Form W-4 until the 2020 version [IRS Statement on Form W-4, 9-20-18]. Therefore, the latest 2019 form draft is very similar to the final 2018 version. The IRS decided to delay the changes to the 2019 Form W-4 “[f]ollowing feedback from the payroll and tax communities.” In July, the APA submitted detailed comments to the IRS on the preliminary draft 2019 Form W-4.

Learn About All of the Changes at APA’s Year-End Compliance Seminars

The APA’s Preparing for Year-End and 2019 seminar provides updates on the latest changes in legislation, regulations, and forms that affect the close of 2018 and the first payroll of 2019. The one-day payroll seminars are held in 50 cities nationwide. If you cannot attend in person, the four class segments are also offered online as webinars and webinars on demand.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!