This month is a great time for all employees to revisit their tax withholdings. If you are making any changes or updates they can be submitted using a W-4 form. Employees are not required to submit new W-4s.
According to IRS Publication 15, it is the employer’s responsibility to remind employees before December 1st of each year to submit a new W-4 if there is any change to their withholding allowances or if there will be any changes for the next year. If the employee does not give the employer a valid W-4 as required, taxes will be withheld as if he or she were single with no other adjustments, according to the IRS.