Who is responsible for obtaining income tax withholding forms?

The employer is responsible for obtaining income tax withholding forms because it is their obligation to ensure that all required tax documentation is collected from employees at the start of their employment. This includes forms such as the W-4, which indicates the employee's withholding allowances.

The employer must have accurate withholding information to properly calculate the income taxes to be deducted from each employee's paycheck. This process is vital for compliance with federal and state tax laws, as it directly affects the amount of taxes employees contribute to the government. By managing this process, the employer helps facilitate accurate tax reporting and withholding throughout the year, thus fulfilling their legal responsibilities.

In contrast, while employees provide the necessary information on these forms, they are not responsible for obtaining them; that duty lies with the employer. The government sets the requirements but does not participate in the collection of these forms, and the payroll department, as part of the employer's organization, assists in processing but does not hold the ultimate responsibility.