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(h) Witholding 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 a surtax exemption under section 25 (b) (3) 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 witholding 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 ap-. proval 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), 58 Stat. 255.)

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AMENDMENTS 1944–Subsec. (a) amended by act May 29, 1944, cited to text, which omitted the 3% provision designed to collect the Victory tax and provided a graduated scale of withholding tax so that a taxpayer whose income is from wages will have the full tax withheld on wages up to $5000.

Subsec. (b) (1) amended by act May 29, 1944, cited to text, which omitted the two tables necessary to prescribe the appropriate exemptions for all pay roll periods for every family status under both the Victory tax and the regular income, and inserted in lieu thereof one short table covering all pay roll periods.

Subsec. (c). (1) amended generally by act May 29, 1944, cited to text, which provided for new withholding tables for different pay periods to take into account the repeal of the Victory tax and the revision of both the normal and surtax rates.

Subsec. (h) amended by act May 29, 1944, cited to text, which completely revised the provisions relating to withholding exemption certificates.

EFFECTIVE DATE Amendment of subsecs. (a), (b) (1), and (h) by act May 29, 1944, § 22 (b), (c), (d), respectively, cited to text, was made applicable only with respect to wages paid on or after Jan. 1, 1945, by section 21 thereof.

New WITHHOLDING EXEMPTION CERTIFICATES Subsec. (e) of act May 29, 1944, § 22, cited to text, provided :

(1) Old certificates made ineffectivé. Certificates furnished (whether before or after the enactment of this Act) [May 29, 1944, 7 p. m., E. W. T.] under section 1622 (h) of the Internal Revenue Code, without regard to its amendment by this Act (Act May 29, 1944, 7 p. m., É. W. T., ch. 210, part II, § 22, 58 Stat. 247], shall have no effect with respect to withholding to which such section, as amended by this Act, is applicable.

(2) Requirement of furnishing new certificate. On or before December 1, 1944, and on or before the date of commencement of employment if such date occurs after December 1, 1944, and prior to January 1, 1945, each employee receiving wages shall furnish his employer with the withholding exemption certificate, required by section 1622 (h) of the Internal Revenue Code (as amended by this Act) in the case of commencement of employment on or after January 1, 1945, and for such purposes the number of withholding exemptions which he is entitled to claim shall be the number which he would be entitled to claim if the day on which such certificate is so furnished were January 1, 1945.

(3) When new certificates take effect. A certificate furnished under paragraph (2) of this subsection shall take effect with respect to the first payment of wages with respect to which section 1622 of the Internal Revenue Code, as amended by this Act, is applicable. A certificate furnished under section 1622 (h) of the Internal Revenue Code, as amended by this Act, after December 1, 1944, and prior to January 1, 1945, and not furnished on or before the date of commencement of employment, shall take effect as provided in section 1622 (h) (3) (B) of such Code, as so amended, except that it may not be made effective with respect to any payment of wages to which section 1622 of such Code, as so amended, is not applicable. A certificate furnished under section 1622 (h) of such Code, as so amended, to an employer on or after January 1, 1945, and not furnished on or before the date of commencement of employment with such employer, shall take effect as provided in section 1622 (h) (3) (B) of such Code, as so amended, if such certificate is the first certificate so furnished and if on December 31, 1944, a certificate was in effect with respect to such employer under section 1622 (h) of such Code, without regard to such amendments.".

§ 1623. Liability for tax.—The employer shall be liable for the payment of the tax required to be deducted and withheld under this subchapter, and shall not be liable to any person for the amount of any such payment. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, § 2 (a), 57 Stat. 126.)

1624. Return and payment by governmental employer. If the employer is the United States, or a State, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such State, Territory, or political subdivision, or of the District of Columbia, or of such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, 8 2 (a), 57 Stat. 126.)

§ 1625. Receipts. (a) Requirement.-Every employer required to deduct and withhold a tax in respect of the wages of an employee 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 information, 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.)

$ 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 receipt in respect of tax withheld pursuant to this subchapter who willfully furnishes a false or fraudulent receipt, or who willfully fails to furnish a receipt 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 receipt in respect of tax withheld pursuant to this subchapter who willfully furnishes a false or fraudulent receipt, or who willfully fails to furnish a receipt in the manner, at the time, and showing the information required under section 1625, or regulations prescribed thereunder, shall 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, unless it 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 fraudulent 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 thereof, be fined not more than $500, or imprisoned for not more than one year, or both. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, § 2 (a), 57 Stat. 126.)

§ 1627. Other laws applicable.--All provisions of law, including penalties, applicable with respect to the tax imposed by section 1400 shall, insofar as applicable and not inconsistent with the provisions of this subchapter, be applicable with respect to the tax under this subchapter. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, 8 2 (a) 57 Stat. 126.)

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