Each member should complete an IRS Form W-4 or W-4A upon beginning employment.
On the W-4 or W-4A a member can claim allowances for federal income tax withholding.
If a member claims more than ten (10) allowances, you must send a copy of the W-4 or W-4A to the IRS with the first quarterly Form 941 with which you report his or her wages.
Instructions for completing the form are on the form.