Who completes Form W-4 and who receives it
The IRS says to complete Form W-4 so your employer can withhold the correct federal income tax from your pay, and to consider completing a new one each year and when your personal or financial situation changes. The employee fills in Steps 1 to 5 and signs; the form has an "Employers Only" box at the bottom for the employer's name and address, first date of employment and employer identification number (EIN). You give the completed form to your employer. IRS Topic 753 tells employers what to do with it.