When is an employee required to complete a new Form IT 4?
An employee must complete a new form IT 4 within 10 days if the number of exemptions previously claimed decreases, due to any one of the following:
- Your spouse, for whom you have claimed an exemption, is divorced or legally separated, or is claiming their own exemption on a separate IT 4 form.
- The support of a dependent, for whom you claimed an exemption, is taken over by someone else.
- A dependent, for whom you have claimed an exemption, must be dropped for Federal purposes.
- The death of a spouse or a dependent, for whom you have claimed an exemption. This does not affect your withholding until next year, but a new certificate should be filed by December 1st of the year in which the death occurs. The form IT 4 is available here.
|
|
|
|
|
|
|
|
|
|
|
|
|