The process for employee withholding involves: 

a. The employee computes the number of allowances on Form W-4 and the employer uses the W-4 information to calculate income tax withholding. 

b. The employee provides wage information and the employer completes Form W-4 and withholds based on employee instruction. 

c. The employee provides filing status and the employer completes the Form W-4 and submits to the IRS for proper withholding. 

d. The employee completes most of the Form W-4 and the employer submits the form to the IRS and awaits withholding instructions