IRS has recently released the 2008 Form W-4, Employee’s Withholding Allowance Certificate.  It is located at Forms and Instructions site on the Internal Revenue Service website.  Below is the link to the Forms and Instructions page of the website.  Please note that one change on the form regards an employee who claims an exemption from withholding taxes.  If an employee has claimed an exemption from withholding in 2007, a new Form W-4 must be completed by the employee.  If a new W-4 is not completed, the employer must begin to withhold taxes from the pay of this employee.