Which form must an employer continue to withhold payments until receiving?

The requirement for an employer to continue withholdings until receiving a specific form is linked to the IRS Form 668-D, also known as the "Release of Levy/Release of Property." This form is used by the IRS to notify the employer that an employee's wages are subject to a levy due to tax debt. Until the employer receives Form 668-D, they are legally obligated to withhold payments from the employee's wages to satisfy the outstanding federal tax obligations.

Receiving this form signals the employer that the levy has been released, and they can then stop the withholding. This requirement is crucial for compliance with tax regulations and ensures that the employer appropriately handles tax levies. Other forms, such as the W-9, relate to providing tax identification information, while Forms 940 and 941 pertain to employer tax filings but do not have a direct mandate for withholding like Form 668-D does. Therefore, understanding the specific implications associated with Form 668-D clarifies why it is essential for employers in this context.