If the employee fails to complete this form, income tax must be withheld by the employer on total wages without the benefit of exemption.
A new exemption certificate must be filed with the employer within 30 days after any change in the employee's exemption status.
Employees must file an amended certificate, reducing the amount of personal exemption, within 10 days, if the change in exemption status would increase the income tax to be withheld.
the servicemember's federal form DD-2058.
If the employee is believed to have claimed excess exemption, the Department of Revenue should be advised.