The IRS has released the final copy of the 2019 Form W-4. As reflected in the previous draft version of the form, the 2019 W-4 contains no significant differences from the 2018 W-4. Language has been added to clarify that employees should also consider non-wage income subject to withholding when using the withholding worksheets and the child tax credit may be claimed only for children with a valid Social Security number. Major changes to the form have been delayed until 2020.
Along with the new W-4, the IRS released Notice 1036, which includes updated percentage method withholding tables for 2019. Notice 1036 also includes the updated amounts employers should add to wages paid to nonresident alien employees performing services in the U.S. among other minor updates.
The supplemental wage rate remains at 22%.
Employees should consult their tax preparer for advice on their withholding.