Tax Class:
A one digit number indicating the type of tax that a tax falls under.
This number appears in the Individual Master File (IMF) maintained by
the taxpayer. This number or digit is the third digit of the DLN,
or Document Locator Number, assigned to each document that is entered
in an Individual Master File. The Tax Class codes are as follows:
0 = IRAF
1 = Withholding and Social
Security
2 = Individual Income Tax
3 = Corporate Income
Tax
4 = Excise Tax
5 = Estate and Gift Tax
7 = CT-1
8 = FUTA
This number appears throughout
the IRS' IMF file maintained on each individual, and it is also associated
with specific forms of the Internal Revenue Service. Use of this
code within the individual's IMF is described in IRS Publication 6209.
Section 2 of Publication 6209 describes the association of specific
IRS forms with Tax Class codes. You can order a copy of IRS Pub.
6209 from Freedom Law School at
http://www.livefreenow.com/.
Interestingly, NOWHERE in publication 6209 are the simple Tax Class
codes defined, even though they are used extensively in that document,
and furthermore, at the bottom of every page, it says "FOR OFFICIAL
USE ONLY". This is double speak that really says the IRS doesn't
want this book getting into the hands of tax freedom fighters, which
is why they keep the “secret decoder ring” (the Tax Class Codes) separated
from the code listing and in other innocuous publications no one seems
to be able to get ahold of!
Below is a summary of the
Tax Class codes for specific forms, derived directly from Section 2
of IRS Publication 6209. It ought to be clear examining the codes
below that your employment
tax authorized by the W-4 form is actually a gift or estate tax, and
NOT an income tax, because it uses Tax Class 5!
|
Form |
Title |
Tax Class |
| W-2 |
Wage and Tax Statement |
5 |
| W-4 |
Employee's Withholding Certificate |
5 |
| W-4E |
Exemption from Withholding Allowance
Certificate |
5 |
| W-4V |
Voluntary Withholding Request |
5 |
| 706 |
United States Estate Tax Return |
5, *6 |
| 1040 |
U.S. Individual Income Tax Return |
2, *6 |
| 1041 |
U.S. Fiduciary Income Tax Return
(for Estates and Trusts) |
2, *6 |
| 1099-INT |
Statement for Receipts of Interest
Income |
5 |
| 1099-MISC |
Statement for Receipts of Miscellaneous
Income |
5 |
| 1120 |
U.S. Corporation Income Tax Return |
3, *6 |