What does form 668-W pertain to?

Form 668-W pertains specifically to the Notice of Levy on Wages, Salary, and Other Income. This form is issued by the IRS as a legal document that authorizes the collection of a taxpayer's overdue tax liability directly from their wages or salary. When the IRS believes a taxpayer has not paid their taxes, they may serve this notice to the employer, instructing them to withhold a certain portion of the employee's income and send it directly to the IRS.

This process is part of the IRS's efforts to collect outstanding debts and ensure compliance with tax obligations. It outlines the amount to be deducted from the wages and emphasizes the employer's responsibilities regarding this levy. Understanding the impact of a levy on employees' earnings is crucial for compliance with payroll obligations, which makes recognizing Form 668-W important for payroll professionals.

In contrast, the other options pertain to different aspects of tax administration. The exemption claim for foreign earned income relates to income tax requirements for expatriates. A request for taxpayer identification numbers is used for properly identifying taxpayers for IRS purposes, while the release of a levy on employee wages refers to the process of rescinding such a levy after tax obligations are met or resolved. Each of these forms or requests has its own purpose and function