FA-59142 / Payroll withholding rules / Member archive
W-4 exempt claim expiration: claim effective date · case 02
A W-4 received on the pay date is ignored for that paycheck.
Case contract
Input {claims: [[[y,m,d], exempt]], pay_date [y,m,d]}. The active claim is the latest-dated claim on or before the pay date (claims processed by date; equal dates keep input order, last wins). No claim -> 'single-default'. Non-exempt claim -> 'per-form'. Exempt claim is honored through February 15 of the year after it was filed, inclusive; afterwards 'single-default'.
Why this case matters
Exempt status must lapse on a fixed date, reverting to default withholding until a new form arrives.
One recorded failure
Sample boundary fixtureThis sample comes from the broken implementation of a controlled reproducer.
| Boundary fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression 0 | "single-default" | "per-form" | Failed |
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