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An employee would need to fill out a new withholding allowance certificate if he or she:
Kingpin
A critical component in vehicle steering mechanisms or in the coupling between a trailer and a tractor, around which steering or pivoting occurs.
Steering Axles
Axles equipped with mechanisms to alter the direction of a vehicle's wheels, facilitating steering.
Tandem Drive Axles
A pair of drive axles in a vehicle, typically trucks or buses, that work in conjunction to distribute the weight and increase the vehicle's traction.
Pusher Axle
A truck dead axle located in front of a drive axle that may or may not be a lift axle.
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