This form is used to collect Federal Income Tax withholding information from the workers.
Workers must complete this form prior to employment. If a workers provides service before completing this form and must be paid for that service, F/EA pays workers as if the workers's Federal Form W-4 was completed as "Single" with "0 Allowances." Completion of the W-4 in this manner ensures the highest withholding for Federal Income Tax occurs.
The internal controls used by F/EA to monitor this process establish responsibility, segregate duties, document procedures and ensure independent internal verification.