The IRS released a second draft of the 2019 Form W-4, Employee’s Withholding Allowance Certificate, on October 12. The latest draft Form W-4 is very similar to the 2018 Form W-4 with a few non-substantive language changes in the general instructions. In several sections of the new draft of the Form W-4, the IRS added language clarifying that employees should take into account non-wage income “not subject to withholding” in using the various worksheets and that the child tax credit may be taken only for children who have a valid social security number.
Major Changes Delayed Until 2020
On September 20, the APA reported that the IRS announced it will delay major revisions to the Form W-4 until the 2020 version [IRS Statement on Form W-4, 9-20-18]. Therefore, the latest 2019 form draft is very similar to the final 2018 version. The IRS decided to delay the changes to the 2019 Form W-4 “[f]ollowing feedback from the payroll and tax communities.” In July, the APA submitted detailed comments to the IRS on the preliminary draft 2019 Form W-4.
American Payroll Association Staff