W-4 – 2019 or Earlier

Any employee hired before 2020 with no breaks in service may continue to use their W-4 Form from 2019 or earlier. If changes are made to the employee’s W-4 they will be moved to the 2020 or later form. Once this change is made an employee cannot go back to the previous form.

W-4- 2020 or Later

The 2020 Form W-4 eliminated the use of allowances for purposes of calculating adjustments to wages when calculating federal income tax withholding. Instead, annual amounts based on the employee’s filing status, along with optional adjustments, will be used to calculate the amount of wages that will be subject to Federal income tax withholding. New hires paid for the first time, employees terminated in a previous year then rehired, and existing employees who wish to change their federal tax withholding, claim Head of Household, or claim exemption from withholding will need to complete the current years Form W-4.

Forms W-4 from 2020 to present contain 5 steps. Steps 1 and 5 are mandatory, while steps 2-4 will only need to be completed based on an employee’s personal tax situation.

Employees who wish to claim exemption from Federal withholding should check the ‘Exempt from withholding” checkbox on the line between Step 4c and Step 5. Employees who wish to claim nonresident alien status should write “Nonresident Alien” on the line between Step 4c and Step 5.

If a new hire or an employee terminated in a previous year and rehired after 2020 does not submit a new Form W-4, the default withholding should be Single with no additional adjustments.

IRS Lock-In Letters / Adjustment Letters

A special order by the IRS requiring an employer to withhold taxes from an employee’s wages at a specified minimum rate. Agencies must not override, change, or process lock-in letters, adjustments, or releases. If an employee has questions, they should contact the IRS using the phone number provided in the IRS lock-in letter. Letters received by OSC will be emailed to the agency, please review the attachment, print a copy for your records, and then forward it to the employee.

IRS Lock-In Letter Release

OSC will only process lock-in letter releases upon receipt of an original copy from the IRS.  Employees and Agencies should not submit these letters to OSC for processing. The employee can have the IRS fax the letter to 518-486-7901.

IRS Notices

Employees who request Social Security and Medicare Refunds may receive the refund directly from the IRS or be instructed to contact their agency for the refund. OSC receives Notice letters for these employees with the type of refund they should be receiving. Depending on the determination, OSC will inform the agency of next steps.

Last Updated October 2026