Taxpayer Advocacy Panel program to go on temporary administrative suspension

For more than 20 years, the Taxpayer Advocacy Panel (TAP), through its team of dedicated volunteer members, has served a vital function in our tax system by advocating for the interests of taxpayers and offering critical feedback to the IRS. The insights and concerns raised by TAP members have historically played an influential role in shaping policies and redefining services that directly affect taxpayers across the nation and abroad. At this time, however, the TAP program will enter a temporary administrative suspension, effective February 13, 2026.

This will include a suspension on the acceptance of new issues and concerns related to improving IRS processes and taxpayer service. Please return to this page for additional updates as they become available.

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Project 01099

Form W-4 Employee's Withholding Certificate & Instructions

Project Statement:

Evaluation of Form W-4 and instructions to determine if the form and instructions clearly communicate appropriate guidance to the public.

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience. The goal of the Tax Forms and Publications Committee (TF&P) is to promote greater efficiency in the communication and implementation of tax laws. The suggested changes will lead to better and more understandable communications between taxpayers and the IRS and promote a better relationship with taxpayers.

RECOMMENDATION 01099-1

RECOMMENDATION TEXT:

Recommended Text: Add under TIP: See Publication 15-T upon completion of the W-4 to review the amount of withholding. Include the hyperlink to Publication 15-T. About Publication 15- T, Federal Income Tax Withholding Methods | Internal Revenue Service (irs.gov) Justification: To call an individual’s attention that the employer will determine the withholding from the schedules in Pub 15-T and invite the employee to refer to it for more information. Also including the link will help the taxpayer access the information more quickly. Non-Adopt Publication 15-T is designed for employer use only. Referring employees to Publication 15-T for information regarding withholding will cause confusion. Employees are correctly referred to Publication 505 to obtain withholding information that pertains to them.

IRS Action: Not adopted

Publication 15-T is designed for employer use only. Referring employees to Publication 15-T for information regarding withholding will cause confusion. Employees are correctly referred to Publication 505 to obtain withholding information that pertains to them.

RECOMMENDATION 01099-2

RECOMMENDATION TEXT:

Current Text: Extra withholding. Recommended Text: Extra withholding amount. Justification: Ease of reading, provides clarification for the taxpayer. Non-Adopt The addition of “amount” doesn’t add value to this step and makes the form more cluttered. The goal is to keep the form as simple as possible.

IRS Action: Not adopted

The addition of “amount” doesn’t add value to this step and makes the form more cluttered. The goal is to keep the form as simple as possible.

RECOMMENDATION 01099-3

RECOMMENDATION TEXT:

Recommended Text: Add: (d) Extra withholding percentage. Justification: Form W-4V Voluntary Withholding Request allows a taxpayer collecting unemployment compensation and certain Federal Government and other payments to choose a percentage when calculating the amount of federal income tax to withhold. Many taxpayers know their tax bracket and it is easier for them to provide the tax bracket rather than having the calculate the amount they want withheld. To calculate the amount to withhold they would need to prepare a tax projection, subtract from that amount the expected federal withholding and then divide the remaining amount by the number of pay periods. Using a percentage allows unexpected income from the employer to have the proper amount of withholding based on the tax bracket. Many taxpayers forget they changed the W-4 and find the following year withholding to be too high because the extra withholding amount was calculated on the prior year income which may not be the same in the following year.

IRS Action: Recommended

RECOMMENDATION 01099-4

RECOMMENDATION TEXT:

Recommended Text: Include the option for % of income for determining withholding. Add the following paragraph to the section below Step 1. If you choose to use a fixed rate of withholding specify the rate here and skip to Step 5. Will also need to add a box to specify percentage. Justification: Reduces complexity for the taxpayer. Form W-4V Voluntary Withholding Request allows a taxpayer collecting unemployment compensation and certain Federal Government and other payments to choose a percentage when calculating the amount of federal income tax to withhold. Many taxpayers know their tax bracket and it is easier for them to provide the tax bracket rather than having the calculate the amount they want withheld. To calculate the amount to withhold they would need to prepare a tax projection, subtract from that amount the expected federal withholding and then divide the remaining amount by the number of pay periods. Using a percentage allows unexpected income from the employer to have the proper amount of withholding based on the tax bracket. Many taxpayers forget they changed the W-4 and find the following year withholding to be too high because the extra withholding amount was calculated on the prior year income which may not be the same in the following year. Non-Adopt We cannot allow employees to base their wage withholding on a fixed percentage amount since that isn’t consistent with section 3402(a). To ensure the correct amount is withheld, employees should either complete the steps on the Form W-4 or use the tax withholding estimator. Employees are instructed to complete a new Form W-4 if there is a change in their tax situation.

IRS Action: Not adopted

The addition of “amount” doesn’t add value to this step and makes the form more cluttered. The goal is to keep the form as simple as possible.

RECOMMENDATION 01099-5

RECOMMENDATION TEXT:

Recommended Text: Add: Check box to withhold an amount equal last year’s tax liability. Justification: The penalty for under withholding can be avoided if 100% of last year’s tax or if prior year’s AGI exceeds about $100,000 then 110% of last year’s tax. While this might be far less than an individual’s actual tax, most individuals, in fact, get a refund each year so asking for the same withholding as last year’s tax will be a convenient option and avoids penalties.

IRS Action: Recommended

RECOMMENDATION 01099-6

RECOMMENDATION TEXT:

Recommended Text: Add a Part (d) I claim exemption from withholding for (tax year), and I certify that I meet both of the following conditions of for exemption. • Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and • This year I expect a refund of all federal income tax withheld because I expect to have no tax liability. If you meet both conditions, write “Exempt” here. Include a box to write “Exempt” See instructions for part (d) under exemption from withholding. Justification: To avoid taxpayers inadvertently claiming they are exempt from withholding. Under Consideration This form is part of a collaboration with IRS and Treasury. We will need to discuss with Treasury and Chief Counsel before we can provide a response.

IRS Action: Partially adopted

This form is part of a collaboration with IRS and Treasury. We will need to discuss with Treasury and Chief Counsel before we can provide a response.

RECOMMENDATION 01099-7

RECOMMENDATION TEXT:

Current text: You will need to submit a new Form W-4 by February 17, 2026. Recommended Text: You will need to review your exemption status each year. Justification: To make taxpayers aware of requirement to review their exempt status on an annual basis. Non-Adopt Current text is consistent with Regulation 31.3402(f)(4)-1(b) which requires that employees submit a new Form W-4 by Feb. 15th (or next business day if the 15th falls on a Saturday or Sunday) each year.

IRS Action: Not adopted

Current text is consistent with Regulation 31.3402(f)(4)-1(b) which requires that employees submit a new Form W-4 by Feb. 15th (or next business day if the 15th falls on a Saturday or Sunday) each year.

RECOMMENDATION 01099-8

RECOMMENDATION TEXT:

Recommended Text: Provide hyperlink for Publication 501 when referring taxpayer in the instructions. About Publication 501, Dependents, Standard Deduction, and Filing Information | Internal Revenue Service (irs.gov) Justification: Adding the link will help the taxpayer access the information more quickly. Non-Adopt We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

IRS Action: Not adopted

We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

RECOMMENDATION 01099-9

RECOMMENDATION TEXT:

Recommended Text: Provide hyperlink for Publication 505 when referring taxpayer in the instructions. About Publication 505, Tax Withholding and Estimated Tax | Internal Revenue Service (irs.gov) Justification: Adding the link will help the taxpayer access the information more quickly. Non-Adopt We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

IRS Action: Not adopted

We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

RECOMMENDATION 01099-10

RECOMMENDATION TEXT:

Recommended Text: Provide hyperlink for Publication 505 when referring taxpayer in the instructions. About Publication 505, Tax Withholding and Estimated Tax | Internal Revenue Service (irs.gov) Justification: Adding the link will help the taxpayer access the information more quickly. Non-Adopt We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

IRS Action: Not adopted

We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

RECOMMENDATION 01099-11

RECOMMENDATION TEXT:

Recommended Text: Provide hyperlink for Publication 505 when referring taxpayer in the instructions. About Publication 505, Tax Withholding and Estimated Tax | Internal Revenue Service (irs.gov) Justification: Adding the link will help the taxpayer access the information more quickly. Non-Adopt We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form on paper.

IRS Action: Not adopted

We don’t provide links to publications on tax forms due to links being updated frequently which leads to filers being directed to an incorrect or nonexistent webpage. Also, most filers complete this form by paper.

RECOMMENDATION 01099-12

RECOMMENDATION TEXT:

Recommendation: Allow the taxpayer to view and print adjusted gross income, deductions, taxable income, and the calculated withholding through the tax withholding estimator. Justification: The taxpayer should be able to see the components used to calculate the withholding.

IRS Action: Recommended