Paper Substitute to Form W-4

In lieu of the prescribed form, an employer may prepare and provide to employees a substitute paper form the provisions of which are identical to those of the prescribed form, including the exact same wording from Steps 1(c)–4(c) (inclusive) and the “Exempt from withholding” section below Step 4(c), but only if the employer also:

Provides employees with all the tables, instructions, and worksheets set forth in the Form W-4 in effect at that time; and

Complies with all revenue procedures and other guidance prescribed by the Commissioner relating to substitute forms in effect at that time.

Guidelines that apply to electronic substitutes for Form W-4 don’t necessarily apply to a paper substitute Form W-4. For example, a paper substitute Form W-4 must include the form’s instructions and worksheets rather than providing a web address where the payee can find them on IRS.gov.

Employers are prohibited from accepting a substitute form developed by an employee, and an employee furnishing such form must be treated as failing to furnish a Form W-4.