[Federal Register Volume 70, Number 94 (Tuesday, May 17, 2005)]
[Rules and Regulations]
[Page 28211]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-9610]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9196]
RIN 1545-BE21


Withholding Exemptions: Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting Amendment.

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SUMMARY: This document corrects final and temporary regulations (TD 
9196) that were published in the Federal Register on Thursday, April 
14, 2005 (70 FR 19694). The document contains regulations providing 
guidance under section 3402(f) of the Internal Revenue Code (Code) for 
employers and employees relating to the Form W-4, ``Employee's 
Withholding Allowance Certificate.''

DATES: This document is effective on April 14, 2005.

FOR FURTHER INFORMATION CONTACT: Margaret A. Owens, (202) 622-0047 (not 
a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9196) that are the subject 
of these corrections are under section 3402 of the Internal Revenue 
Code.

Need for Correction

    As published, TD 9196 contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social Security, 
Unemployment compensation.

Correction of Publication

0
Accordingly, 26 CFR part 31 is corrected by making the following 
correcting amendment:

PART 31--EMPLOYMENT TAXES

0
Paragraph 1. The authority citation for part 31 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  31.3402(f)(2)-1T  [Corrected]

0
1. Section 31.3402(f)(2)-1T(g)(4), the second sentence is amended by 
removing the date ``April 14, 2008.'' and adding ``April 11, 2008.'' in 
its place.


Sec.  31.3402(f)(5)-1T  [Corrected]

0
2. Section 31.3402(f)(5)-1T(a)(2), the second sentence is amended by 
removing the date ``April 14, 2008.'' and adding ``April 11, 2008.'' in 
its place.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-9610 Filed 5-16-05; 8:45 am]
BILLING CODE 4830-01-P