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Form and contents of certificate

Withholding allowance certificates shall be in such form and contain such information as the Secretary may by regulations prescribe.

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statutes/26/3402/f.yaml

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Rules

change_status_new_certificate_due_days

Parameter

source: 26 USC 3402(f)(2)(B)

- name: change_status_new_certificate_due_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: within 10 days thereafter
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

replacement_certificate_default_wait_days

Parameter

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

nonresident_alien_withholding_exemption_limit

Parameter

source: 26 USC 3402(f)(6)

- name: nonresident_alien_withholding_exemption_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be entitled to only one withholding exemption
  versions:
    - effective_from: '0001-01-01'
      formula: '1'

commencement_certificate_requirement_satisfied

Derived

source: 26 USC 3402(f)(2)(A)

- name: commencement_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: On or before the date of the commencement of employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: furnish the employer with a signed withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: which shall in no event exceed the amount to which the employee is entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        employee_commences_employment_with_employer
        and signed_withholding_allowance_certificate_furnished_on_or_before_commencement
        and certificate_relates_to_withholding_allowance_claimed_by_employee
        and withholding_allowance_claimed_on_certificate_does_not_exceed_employee_entitlement

excess_allowance_new_certificate_violation

Derived

source: 26 USC 3402(f)(2)(B)

- name: excess_allowance_new_certificate_violation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              employee’s withholding allowance is in excess of the withholding allowance to which
              the employee would be entitled
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall within 10 days thereafter furnish the employer with a new withholding allowance
              certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_exceeds_true_and_accurate_certificate_entitlement_on_day
        and not new_withholding_allowance_certificate_furnished_within_change_status_due_days

increased_allowance_new_certificate_permitted

Derived

source: 26 USC 3402(f)(2)(B)

- name: increased_allowance_new_certificate_permitted
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: employee’s withholding allowance is greater than the withholding allowance claimed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: may furnish the employer with a new withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the amount to which the employee is entitled on such
              day
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_entitlement_greater_than_allowance_claimed

        and new_certificate_relates_to_allowance_to_which_employee_is_entitled

        and
        withholding_allowance_claimed_on_new_certificate_does_not_exceed_employee_entitlement_on_day

next_taxable_year_certificate_required

Derived

source: 26 USC 3402(f)(2)(C)

- name: next_taxable_year_certificate_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              withholding allowance to which the employee will be, or may reasonably be expected to
              be, entitled at the beginning of the employee’s next taxable year
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall ... furnish the employer with a withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the withholding allowance to which the employee will
              be, or may reasonably be expected to be, so entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        next_taxable_year_expected_withholding_allowance_differs_from_current_day_entitlement
        and secretary_regulations_prescribe_certificate_for_case_and_time
        and next_year_certificate_claim_does_not_exceed_expected_next_year_entitlement

first_certificate_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(A)

- name: first_certificate_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: no previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall take effect as of the beginning of the first payroll period ending ... on or
              after the date
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and no_previous_withholding_allowance_certificate_in_effect

        and
        payment_is_in_first_payroll_period_ending_on_or_after_certificate_furnished_or_first_wage_payment_without_payroll_period_on_or_after_certificate_furnished

replacement_certificate_default_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: a previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and previous_withholding_allowance_certificate_in_effect

        and not certificate_furnished_pursuant_to_next_taxable_year_change_rule

        and
        payment_is_in_first_payroll_period_ending_on_or_after_default_wait_day_or_first_wage_payment_without_payroll_period_on_or_after_default_wait_day

replacement_certificate_employer_election_earlier_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(ii)

- name: replacement_certificate_employer_election_earlier_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: At the election of the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any payment of wages made on or after the day on which the certificate is so furnished
              and before the 30th day
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_furnished_to_employer
        and previous_withholding_allowance_certificate_in_effect
        and employer_elects_earlier_effective_date_for_replacement_certificate
        and payment_of_wages_made_on_or_after_certificate_furnished_and_before_default_wait_day

next_year_certificate_not_effective_for_current_year_payment

Derived

source: 26 USC 3402(f)(3)(B)(iii)

- name: next_year_certificate_not_effective_for_current_year_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not take effect, and may not be made effective, with respect to any payment of
              wages made in the calendar year in which the certificate is furnished
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_furnished_pursuant_to_next_taxable_year_change_rule
        and payment_of_wages_made_in_calendar_year_in_which_certificate_is_furnished

certificate_continues_in_effect

Derived

source: 26 USC 3402(f)(4)

- name: certificate_continues_in_effect
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall continue in effect with respect to the employer until another such certificate
              takes effect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_has_taken_effect_with_respect_to_employer
        and not another_withholding_allowance_certificate_has_taken_effect_with_respect_to_employer

duplicate_allowance_claim_with_other_employer_disallowed

Derived

source: 26 USC 3402(f)(7)

- name: duplicate_allowance_claim_with_other_employer_disallowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: If a withholding allowance certificate is in effect with respect to one employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not be entitled under a certificate in effect with any other employer to any
              withholding allowance which he has claimed under such first certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_in_effect_with_one_employer
        and withholding_allowance_certificate_in_effect_with_other_employer
        and allowance_under_other_employer_certificate_was_claimed_under_first_certificate

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us/statute/26/3402/f/5 — Form and contents of certificate · Axiom

Form and contents of certificate

Official source

Withholding allowance certificates shall be in such form and contain such information as the Secretary may by regulations prescribe.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/f.yaml

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This encoding covers the parent provision us/statute/26/3402/f; no dedicated encoding exists for this exact provision yet.

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Rules

change_status_new_certificate_due_days

Parameter

source: 26 USC 3402(f)(2)(B)

- name: change_status_new_certificate_due_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: within 10 days thereafter
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

replacement_certificate_default_wait_days

Parameter

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

nonresident_alien_withholding_exemption_limit

Parameter

source: 26 USC 3402(f)(6)

- name: nonresident_alien_withholding_exemption_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be entitled to only one withholding exemption
  versions:
    - effective_from: '0001-01-01'
      formula: '1'

commencement_certificate_requirement_satisfied

Derived

source: 26 USC 3402(f)(2)(A)

- name: commencement_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: On or before the date of the commencement of employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: furnish the employer with a signed withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: which shall in no event exceed the amount to which the employee is entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        employee_commences_employment_with_employer
        and signed_withholding_allowance_certificate_furnished_on_or_before_commencement
        and certificate_relates_to_withholding_allowance_claimed_by_employee
        and withholding_allowance_claimed_on_certificate_does_not_exceed_employee_entitlement

excess_allowance_new_certificate_violation

Derived

source: 26 USC 3402(f)(2)(B)

- name: excess_allowance_new_certificate_violation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              employee’s withholding allowance is in excess of the withholding allowance to which
              the employee would be entitled
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall within 10 days thereafter furnish the employer with a new withholding allowance
              certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_exceeds_true_and_accurate_certificate_entitlement_on_day
        and not new_withholding_allowance_certificate_furnished_within_change_status_due_days

increased_allowance_new_certificate_permitted

Derived

source: 26 USC 3402(f)(2)(B)

- name: increased_allowance_new_certificate_permitted
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: employee’s withholding allowance is greater than the withholding allowance claimed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: may furnish the employer with a new withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the amount to which the employee is entitled on such
              day
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_entitlement_greater_than_allowance_claimed

        and new_certificate_relates_to_allowance_to_which_employee_is_entitled

        and
        withholding_allowance_claimed_on_new_certificate_does_not_exceed_employee_entitlement_on_day

next_taxable_year_certificate_required

Derived

source: 26 USC 3402(f)(2)(C)

- name: next_taxable_year_certificate_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              withholding allowance to which the employee will be, or may reasonably be expected to
              be, entitled at the beginning of the employee’s next taxable year
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall ... furnish the employer with a withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the withholding allowance to which the employee will
              be, or may reasonably be expected to be, so entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        next_taxable_year_expected_withholding_allowance_differs_from_current_day_entitlement
        and secretary_regulations_prescribe_certificate_for_case_and_time
        and next_year_certificate_claim_does_not_exceed_expected_next_year_entitlement

first_certificate_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(A)

- name: first_certificate_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: no previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall take effect as of the beginning of the first payroll period ending ... on or
              after the date
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and no_previous_withholding_allowance_certificate_in_effect

        and
        payment_is_in_first_payroll_period_ending_on_or_after_certificate_furnished_or_first_wage_payment_without_payroll_period_on_or_after_certificate_furnished

replacement_certificate_default_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: a previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and previous_withholding_allowance_certificate_in_effect

        and not certificate_furnished_pursuant_to_next_taxable_year_change_rule

        and
        payment_is_in_first_payroll_period_ending_on_or_after_default_wait_day_or_first_wage_payment_without_payroll_period_on_or_after_default_wait_day

replacement_certificate_employer_election_earlier_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(ii)

- name: replacement_certificate_employer_election_earlier_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: At the election of the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any payment of wages made on or after the day on which the certificate is so furnished
              and before the 30th day
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_furnished_to_employer
        and previous_withholding_allowance_certificate_in_effect
        and employer_elects_earlier_effective_date_for_replacement_certificate
        and payment_of_wages_made_on_or_after_certificate_furnished_and_before_default_wait_day

next_year_certificate_not_effective_for_current_year_payment

Derived

source: 26 USC 3402(f)(3)(B)(iii)

- name: next_year_certificate_not_effective_for_current_year_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not take effect, and may not be made effective, with respect to any payment of
              wages made in the calendar year in which the certificate is furnished
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_furnished_pursuant_to_next_taxable_year_change_rule
        and payment_of_wages_made_in_calendar_year_in_which_certificate_is_furnished

certificate_continues_in_effect

Derived

source: 26 USC 3402(f)(4)

- name: certificate_continues_in_effect
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall continue in effect with respect to the employer until another such certificate
              takes effect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_has_taken_effect_with_respect_to_employer
        and not another_withholding_allowance_certificate_has_taken_effect_with_respect_to_employer

duplicate_allowance_claim_with_other_employer_disallowed

Derived

source: 26 USC 3402(f)(7)

- name: duplicate_allowance_claim_with_other_employer_disallowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: If a withholding allowance certificate is in effect with respect to one employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not be entitled under a certificate in effect with any other employer to any
              withholding allowance which he has claimed under such first certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_in_effect_with_one_employer
        and withholding_allowance_certificate_in_effect_with_other_employer
        and allowance_under_other_employer_certificate_was_claimed_under_first_certificate