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(h) Withholding exemptions—(1) In general.-An employee receiving wages shall on any day be entitled to the following withholding exemptions:

(A) An exemption for himself.

(B) If the employee is married, an exemption with respect to his spouse, unless his spouse has in effect a withholding exemption certificate claiming a withholding exemption under subparagraph (A);

(C) An exemption for each individual with respect to whom, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 25 (b) (1) (C) for the taxable year under Chapter 1 in respect of which amounts deducted and withheld under this subchapter in the calendar year in which such day falls are allowed as a credit.

(2) Exemption certificates.—(A) On Commencement of Employment.-On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate relating to the number of withholding exemptions which he claims, which shall in no event exceed the number to which he is entitled.

(B) Changes of Status, Etc. If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is less than the number of withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall within ten days thereafter furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day. If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is greater than the number of withholding exemptions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day.

(C) Change of Status, Etc., Which Affects Next Calendar Year.If on any day during the calendar year the number of withholding exemptions to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year under Chapter 1 is different from the number to which the employee is entitled on such day, the employee shall, in such cases and at such times as the Commissioner, with the approval of the Secretary, may by regulations prescribe, furnish the employer with a withholding exemption certificate relating to the number of withholding exemptions which he claims with respect to such next taxable year, which shall in no event exceed the number to which he will be, or may reasonably be expected to be, so entitled.

(3) When certificate takes effect.-(A) First Certificate Furnished.-A withholding exemption certificate furnished the employer in cases in which no previous such certificate is in effect shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished.

(B) Furnished to Take Place of Existing Certificate.-A withholding exemption certificate furnished the employer in cases in which a previous such certificate is in effect shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least thirty days from the date on which such certificate is so furnished, except that at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is so furnished; but a certificate furnished pursuant to paragraph (2) (C) 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. For the purposes of this subparagraph the term “status determination date” means January 1 and July 1 of each year.

(4) Period during which certificate remains in effect.-A withholding exemption certificate which takes effect under this subsection shall continue in effect with respect to the employer until another such certificate takes effect under this subsection.

(5) Contents of certificate.-Withholding exemption certificates shall be in such form and contain such information as the Commissioner may, with the approval of the Secretary, by regulations prescribe. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, $ 2 (a), 57 Stat. 126, amended Feb. 25, 1944 12:49 p. m. E. W. T., ch. 63, title I, $ 137, 58 Stat. 53; May 29, 1944, 7 p. m., E. W. T., ch. 210, part II, § 22 (b-d, f), 58 Stat. 255; Nov. 8, 1945, 5:17 p. m., E. S. T., ch. 453, title I, § 104 (a-c), 59 Stat. 561.)

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AMENDMENTS

1945–Subsec. (a) amended by act Nov. 8, 1945, § 104 (a) (1), cited to text, which struck out paragraph (1), inserted “17 per centum” in lieu of “18 per centum” in paragraph (2), inserted “19 per centum” in lieu of “19.8 per centum" in paragraph (3), and renumbered paragraphs (2) and (3) as (1) and (2) respectively.

Subsec. (b) (1) amended by act Nov. 8, 1945, $ 104 (a) (2), cited to text, which struck out “18 per centum” in the last column of the table therein and inserted in lieu thereof “17 per centum".

Subsec. (c) (1), the tables relating to wage bracket withholding, amended generally by act Nov. 8, 1945, § 104 (b), cited to text.

Subsec. (h) (1) (C) amended by act Nov. 8, 1945, $ 104 (c), cited to text, which struck out “a surtax exemption under section 25 (b) (3)” and inserted in lieu thereof “an exemption under section 25 (h) (1) (C)”.

§ 1625. Receipts.-(a) Requirement.-Every employer required to deduct and withhold a tax in respect of the wages of an employee, or who would have been so required if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect of his employment during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of wages is made, a written statement showing the wages paid by the employer to such employee during such calendar year, and the amount of the tax deducted and withheld under this subchapter in respect of such wages.

(b) Statements to constitute information returns. The statements required to be furnished by this section in respect of any wages shall be furnished at such other times, shall contain such other in

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formation, and shall be in such form as the Commissioner, with the approval of the Secretary, may by regulations prescribe. A duplicate of such statement if made and filed in accordance with regulations prescribed by the Commissioner with the approval of the Secretary shall constitute the return required to be made in respect of such wages under section 147.

(c) Extension of time. The Commissioner, under such regulations as he may prescribe with the approval of the Secretary, may grant to any employer a reasonable extension of time (not in excess of thirty days) with respect to the statements required to be furnished under this section. Added June 9, 1943, 7 p. m., E. W. T., ch. 120, $ 2 (a), 57 Stat. 126, as amended Nov. 8, 1945, 5:17 p. m., E. S. T., ch. 453, title I, § 104 (d) (1), 59 Stat. 567.)

AMENDMENTS 1945—Subsec. (a) amended by act Nov. 8, 1945, § 104 (d) (1), cited to text, which inserted after "required to deduct and withhold a tax in respect of the wages of an employee" the following: “, or who would have been so required if the employee had claimed no more than one withholding exemption,”.

EFFECTIVE DATE Amendment to subsec. (a) by act Nov. 8, 1945, cited to text, was made applicable only with respect to wages paid on or after Jan. 1, 1946, by section 104 (e) thereof. Section as effective July 1, 1943, see note preceding section 1621 of this title.

$ 1626. Penalties.-(a) Penalties for fraudulent receipt or failure to furnish receipt.-In lieu of any other penalty provided by law (except the penalty provided by subsection (b) of this section), any person required under the provisions of section 1625 to furnish a statement who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 1625, or regulations prescribed thereunder, shall for each such failure, upon conviction thereof be fined not more than $1,000, or imprisoned for not more than one year, or both.

(b) Additional penalty. In addition to the penalty provided by subsection (a) of this section, any person required under the provisions of section 1625 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 1625, or regulations prescribed thereunder, shail for each such failure be subject to a civil penalty of not more than $50.

(c) Failure of employer to file return or pay tax.—In case of any failure to make and file return or pay the tax required by this subchapter, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, unles sit is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $10.

(d) Penalties in respect of withholding exemption certificates.Any individual required to supply information to his employer under section 1622 (h) who willfully supplies false or fradulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 1622, shall, in lieu of any penalty otherwise provided, upon conviction

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