Ace the Certified Payroll Pro Test 2026 – Payroll Masters, Your Time to Shine!

The form that is primarily used for tax withholding purposes is the W-4. This form is critical for employees to communicate their tax situation to their employer, allowing the employer to calculate the correct amount of federal income tax to withhold from the employee's paycheck.

When an employee starts a new job, they fill out Form W-4 to inform the employer about their filing status, the number of allowances they are claiming, and any additional amount they wish to withhold. The information provided on this form directly influences the withholding calculations and ensures that the employee's tax responsibility is met throughout the year.

In contrast, the other forms serve different purposes. Form W-2 is used by employers to report annual wages and the amounts withheld for taxes to both the employee and the IRS. Form I-9 is utilized for verifying an employee's identity and employment eligibility in the United States. Lastly, Form 1099 is generally used to report income paid to independent contractors and other income sources not subject to withholding.