Tax Type
Employer Income Tax Withholding
Description
Additional withholding exemptions
Topic
Withholding of Tax
Date Issued
04-28-1989
April 28, 1989
Re: Ruling Request/ Withholding Tax
Dear***************
This will reply to your letter of April 13, 1989 recommending that legislation be introduced which would allow Virginia individual income taxpayers to claim additional withholding exemptions in the same manner as they are able to under federal law. Please find enclosed a copy of a 1989 legislative impact statement prepared by the department for House Bill 1950 which, effective January 1, 1991 authorizes taxpayers to claim such additional withholding exemptions.
However, it should be noted that current law already permits a taxpayer to claim additional withholding exemptions, provided authorization is first received from the department. Therefore, I am treating your April 13, 1989 letter as a request for an increase in withholding exemptions, and have asked my Technical Services Section to contact you for any further information which may be needed to support your request.
I hope that the foregoing and the enclosed material have responded to your question, but let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner