61 Pa. Code § 113.15 — When withholding not required

Notwithstanding any provision of this article to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any tax upon payment of wages to an employee if such employee can certify: (1) That he incurred no personal income tax liability for the preceding tax year; and (2) That he anticipates no liability for personal income tax for the current year. Source The provisions of this § 113.15 adopted June 12, 1975, 5 Pa.B. 1561. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.