Who is typically responsible for providing Form W-4 to new employees?

The employer is typically responsible for providing Form W-4 to new employees. This form, known as the Employee's Withholding Certificate, is essential for determining how much federal income tax should be withheld from an employee's paycheck. While the employee fills out the form to indicate their tax situation, the employer's role is to ensure that every new hire receives this form as part of the onboarding process. By providing the W-4, the employer facilitates compliance with IRS regulations and helps employees accurately report their withholding preferences, which can include considerations like filing status and number of dependents. This process is crucial for both the employee’s tax obligations and the employer's payroll administration duties.