Retention Date: 12/18/2024
A. Purpose
This EM provides technicians with temporary instructions for processing voluntary tax withholding requests over the phone with verbal signatures using attestation. This also allows processing flexibility to field offices when receiving in office W-4V requests by accepting either wet signatures or verbal signatures via attestation.
B. Background
After interagency discussion on March 20, 2024, IRS has approved SSA accepting verbal signatures to satisfy their signature requirement for Form W-4V which is similar to previously approved IRS policy regarding their Form W-4P.
C. Procedures for Processing W-4V by Telephone
1. Verify the caller's identity using normal telephone identification procedures found in GN 00203.020 Identity of Claimants.
2. Technician should review MBR to determine if the Railroad Indicator Code (RRIC) of “R” is present or the LAF code indicates that benefits are suspended/terminated (e.g., S4, S9, T3, T8).
3. If Railroad benefits are involved, inform the beneficiary certified by the Railroad Board that they may wish to check with RRB prior to electing VTW because VTW from Title II benefits can cause an overpayment of RRB benefits.
4. If Ledger Account File (LAF) indicates suspension or termination, advise the beneficiary that we cannot accept a request for Voluntary Tax Withholding while their benefits are suspended or terminated.
5. Inform the caller that we can take verbal signatures for voluntary tax withholding phone requests and that we can process their request if they want.
6. Ask the caller if they agree to providing a verbal signature via attestation?
· If yes, we proceed with verbal signature via attestation and explain that we will confirm the caller’s intent to start, change or stop voluntary tax withholding. Go to Step 7.
· If no, and the caller prefers a paper copy of the W-4V, give the caller the option to:
o Go online and print the wet signature W-4V form from IRS.gov or
o If the caller does not have internet access, the technician should go to IRS.gov to access the W-4V form and print the number of copies the caller requests. Under the perforated line in the top right-hand corner of the IRS Form W-4V, write the date, UNIT ID and your office code. Mail the forms to the caller with a courtesy return envelope addressed to your office. STOP
7. Download the IRS approved SSA fillable version of the W-4V from the following link by clicking the Download icon at the top left of the screen.
8. Read the scripted attestation language to the caller, “During this call, we will ask you questions that will be used to process your request for Voluntary Tax Withholding. At the end of the call, we will ask you to confirm the truthfulness of your answers under penalty of perjury and we will record your response. You should be aware that you can be held legally responsible for giving us false information.”
9. Complete the fillable portion of W-4V, questions 1-3 (and 4 if applicable for auxiliary claims).
10. Review question 6 with the caller and explain the allowable rates allowed by the IRS. Ask for an allowable percentage rate for withholding (7%, 10%, 12% or 22%. No other percentages or flat dollar amounts are acceptable).
11. If the caller prefers a different percentage advise them that we can only process requests for withholding at the percentage rates allowed by the IRS. If the caller disagrees with the withholding policy, refer them to the IRS.
12. If the caller requests a future effective date of withholding, annotate the requested start date in the Date field beside the current date (e.g., MM/DD/YYYY (eff. Date MM/YYYY)).
13. If the caller requests termination of VTW, the technician should complete question 7 to stop any withholding for Voluntary Tax Withholding.
14. Obtain caller affirmation of intent to verbally sign their request for Voluntary Tax Withholding and understanding of the penalty clause, by reading the following script, “Do you understand that the information you have provided will be used to process your W-4V Voluntary Tax Withholding form? Do you agree to sign the W-4V form and declare under penalty of perjury that this information is true and correct to the best of your knowledge?
15. Once caller agrees to the information, enter the following into the signature block of the form “verbal signature received by, <Technicians Name>, <Office Code>”, record the <Date> in the date section.
16. Field Office technicians should make the input in the Technician Experience Dashboard (TED).
17. Inform the caller they will receive a notice regarding the withholding and change in benefits.
18. To save the document to the Evidence Portal (EP), click the print icon and under “Printer” select “Microsoft Print to PDF” and then click the “Print” button.
19. Save the document in File Explorer using the following naming convention (e.g., JohnSmithW4-V); Beneficiary Name W-4V and select Save.
20. Click the EP shortcut link in iMain to access EP, select “Store Evidence”, type SSN and click “Next” button .
21. Select the document type “VTAX REQ W4V-Vol Tax Withholding Request Form W4V”, add comments if necessary.
22. Select appropriate claim filing type.
23. Select Import then the “Browse” button.
24. Open document in File Explorer and click “Next” to import document.
25. Review for accuracy and click “Import Document”.
26. Receive confirmation message.
27. Technicians should review Evidence Portal to ensure the attested W-4V is in file by clicking the “View evidence” link.
Direct all program-related and technical questions to your Regional Office (RO) support staff or Program Service Center (PSC) Operations Analysis (OA) staff. RO support staff or PSC OA staff may refer questions, concerns, or problems to their Central Office contacts.
References:
GN 00201.015, “Alternative Signature Methods”
GN 02410.017, "Requesting Voluntary Tax Withholding (VTW)"