To curb the practice of employees filing false Forms W-4, the IRS requires that an employer submit to the agency a copy of each Form W-4:

a. The IRS has requested in writing.

b. On which an employee, usually earning $180 each week at the time Form W-4 was filed, now claims to be exempt from withholding.

c. On which an employee claims to be single but has 9 withholding allowances.

d. On which a married employee claims no withholding allowances.

e. On which a recently divorced employee claims 5 withholding allowances and authorizes an additional $10 to be withheld each week..