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An employee would need to fill out a new withholding allowance certificate if he or she:
Form 940
An IRS form used by employers to report their annual Federal Unemployment Tax Act (FUTA) tax.
Form 941
A federal tax form used by employers to report quarterly federal income tax withheld from employees' paychecks and FICA taxes.
FICA
The Federal Insurance Contributions Act tax, which funds Social Security and Medicare, requiring both employer and employee contributions.
Form 941
A quarterly federal tax form filed by employers to report income taxes, social security tax, or Medicare tax withheld from employees' paychecks.
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