 Hello in this lecture we will define form W4. According to fundamental accounting principles Wild 22nd edition the definition of W4 is withholding allowance certificate filled out with the employer identifying the number of withholding allowances claimed. When we're thinking about the form W4 we're thinking about that form that we're going to have employees fill out at the time of employment or the form that we would fill out at the time of new employment reason being is that the employer is going to be in charge of or assigned the task by the government the IRS to withhold the federal income tax from the employees wages and then remit that money to the IRS directly. Therefore the employer needs some way to figure out how to calculate how much should be withheld from the paycheck. We could think about how that might be done we know