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APA Recommends Simplified Version of Form W-4

BY: Mike Linehan | 09/20/21

The APA Government Relations Task Force Form W-4 Workgroup recommended that the IRS create a Form W-4SN, Employee’s Withholding Certificate – Single Job, No Dependents. The simplified form would be for employees whose situation allows them just to complete Steps 1, 4(c), and 5. The recommendation included a six-month effective date to allow for payroll software adjustments, payroll training, and employee awareness.

The Proposed Form W-4SN

Following passage of the Tax Cuts and Jobs Act (TCJA), the APA worked closely with the IRS to develop a new Form W-4 and its instructions. With the requirements in the TCJA, the form necessarily became more complicated, yet the instructions allow employees just to complete Sections 1 and 5 when their situation allows. However, when employees see the Form W-4 and its instructions, they can be overwhelmed by the complexity even if they do not need to complete all of the steps.

The APA workgroup provided the IRS with a sample of its recommended form and instructions. The sample does not imply that the IRS adopt the design, format, or language suggested by APA. The language APA included is the same as the existing 2021 Form W-4 and the 2021 IRS Publication 15-T, Federal Income Tax Withholding Methods.

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Mike Linehan is the Assistant Manager of Government Relations for the APA.