The long-awaited final version of the 2023 Form W-4R was released by the IRS late in the day on December 15, 2022. With this release date, to be compliant with the substitute form requirements as prescribed by the additional guidance provided by the IRS on September 1, 2022, all changes made to the 2023 version of the form and compliance with the guidelines provided in the additional guidance and in the 2022 Publication 15-A, Employer’s Supplemental Tax Guide, and 2022 Publication 15-T, Federal Income Tax Withholding Methods, must be in use by January 14, 2023 (i.e. the later of January 1, 2023, or 30 days after the IRS releases the final version of the 2023 Form W-4R).
