Skip to Content

Rule

Withholding Exemptions: Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting Amendment.

SUMMARY:

This document corrects final and temporary regulations (TD 9196) that were published in the Federal Register on Thursday, April 14, 2005 (70 FR 19694). The document contains regulations providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W-4, “Employee's Withholding Allowance Certificate.”

DATES:

This document is effective on April 14, 2005.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Margaret A. Owens, (202) 622-0047 (not a toll-free call).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations (TD 9196) that are the subject of these corrections are under section 3402 of the Internal Revenue Code.

Need for Correction

As published, TD 9196 contains errors that may prove to be misleading and are in need of clarification.

Start List of Subjects

List of Subjects in 26 CFR Part 31

End List of Subjects

Correction of Publication

Start Amendment Part

Accordingly,

End Amendment Part Start Part

PART 31—EMPLOYMENT TAXES

End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority
[Corrected]
Start Amendment Part

1. Section 31.3402(f)(2)-1T(g)(4), the second sentence is amended by removing the date “April 14, 2008.” and adding “April 11, 2008.” in its place.

End Amendment Part
[Corrected]
Start Amendment Part

2. Section 31.3402(f)(5)-1T(a)(2), the second sentence is amended by removing the date “April 14, 2008.” and adding “April 11, 2008.” in its place.

End Amendment Part Start Signature

Cynthia Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

End Signature End Supplemental Information

[FR Doc. 05-9610 Filed 5-16-05; 8:45 am]

BILLING CODE 4830-01-P