Blank Iowa 44 019A PDF Form

Blank Iowa 44 019A PDF Form

The Iowa 44 019A form is the Centralized Employee Registry Reporting Form that employers in Iowa must complete when hiring or rehiring employees. This form collects essential information about both the employer and the employee, ensuring compliance with state regulations. To submit the form, complete it online or send it via mail or fax within 15 days of the employee's start date.

To fill out the form, please click the button below.

The Iowa 44 019A form serves a critical role in the employment process for businesses operating within the state. This form is primarily designed for employers to report new hires and rehires to the Centralized Employee Registry, ensuring compliance with state regulations. It must be completed and submitted online, by mail, or via fax within 15 days of the employee's start date. Key components of the form include employer information, such as the Federal Employer Identification Number (FEIN), contact details, and specific questions regarding health care coverage for dependents. Additionally, the form gathers essential employee information, including the employee's Social Security number, date of birth, and address. The Iowa 44 019A also includes a section for the Iowa W-4 Employee Withholding Allowance Certificate, where employees can declare their withholding allowances or claim exemption from Iowa income tax. This dual-purpose form not only facilitates reporting for employers but also helps employees manage their tax responsibilities effectively. Understanding the intricacies of this form is crucial for both employers and employees to ensure compliance and avoid potential penalties.

Document Sample

MM DD

Centralized Employee Registry Reporting Form

Submit this information online at

TO BE COMPLETED BY THE EMPLOYER

 

 

www.iowachildsupport.gov

within 15 days of hire. Please Print or Type.

 

 

...or mail this portion of the page to Centralized Employee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Registry, PO Box 10322, Des Moines IA 50306-0322; or fax

EMPLOYER INFORMATION

 

 

 

 

 

 

it to 1-800-759-5881. Please include your FEIN.

FEIN Required

 

 

 

 

 

 

 

 

 

 

_

 

 

 

 

 

 

 

_

 

 

 

Phone: ( _____ ) _______ — ___________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Area Code + Telephone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FEIN plus last 3-digit suffix used when filing Iowa withholding tax.

Name: ____________________________________________________________________________________________

Street Address: ___________________________________________________________________________________

___________________________________________________________________________________

City: ________________________________ State:

Zip Code:

_

Questions: For A through D below, please see instructions on back for definitions and clarification.

A. Is dependent health care coverage available? Yes

 

or No

 

 

 

 

 

 

B. Approximate date this employee qualifies for coverage:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Employee start date:

 

 

 

 

 

 

 

 

 

 

 

MM DD

 

YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YYYY

D. Address where income withholding and garnishment orders should be sent, if different than above address.

Street Address: ________________________________________________________________________________

_______________________________________________________________________________

City: _____________________________ State:

 

 

Zip Code:

 

 

 

 

 

_

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYEE INFORMATION

Employee’s Date of Birth:

MM DD

Employee’s Social Security Number:

YYYY

_

_

Last Name: __________________________ First Name: ______________________ Middle Initial: _______

Street Address: ___________________________________________________________________________________

____________________________________________________________________________________

City: ________________________________ State: ______________ Zip Code: _______________________

Iowa Department of Revenue

2011 IA W-4

 

www.state.ia.us/tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employee Withholding Allowance Certificate

 

 

 

 

 

 

Marital status:

 

Single

 

Married (If married but legally separated, check Single.)

To be completed by the employee

Print your full name: ______________________________________________________________ Social Security No.: ___________________________

Home Address: ______________________________________________________ City: _______________ State: ___ Zip Code: _________________

EXEMPTION FROM WITHHOLDING. If you do not expect to owe any Iowa income tax this year, and expect to have a right to a full refund of ALL income tax withheld, enter “EXEMPT” here: _______________ and the year effective here: ________ Nonresidents may not claim this exemption.

 

Check this box if you are claiming exemption from Iowa tax based on the Military Spouses Residency Relief Act of 2009.

 

 

If claiming the military spouse exemption, enter your state of domicile here: _____________________________

 

IF YOU ARE NOT EXEMPT, COMPLETE THE FOLLOWING:

 

 

1. Personal allowances

1. ______________

2.

Allowances for dependents

2. ______________

3.

Allowances for itemized deductions

3. ______________

4.

Allowances for adjustments to income

4. ______________

5.

Allowances for child and dependent care credit

5. ______________

6.

Total allowances. Add lines 1 through 5

6. ______________

7.

Additional amount, if any, you want deducted each pay period

7. ______________

 

 

 

 

 

I certify that I am entitled to the number of withholding allowances claimed on this certificate, or if claiming an exemption from withholding, that I am entitled to claim the exempt status.

Employee Signature: _________________________________________

Date: ___________________________

Employers: Detach this part and keep in your records unless more than 22 withholding allowances are claimed. If more than 22 allowances are claimed, complete the section below and send it to the Iowa Department of Revenue. See Employer Withholding Requirements on the back of this form.

Employer’s name / address: ______________________________________

___________________________________ FEIN: ____________________

44-019a (05/21/10)

TOP PORTION OF FORM– CENTRALIZED EMPLOYEE REGISTRY REPORTING FORM – EMPLOYER REPORTING REQUIREMENTS

An employer doing business in Iowa who hires or rehires an employee must complete this section. Submit online at www.iowachildsupport.gov. You may also mail this portion of the page to Centralized Employee Registry, PO Box 10322, Des Moines IA 50306-0322; or fax it to 1-800-759-5881. Please include your FEIN. If you have questions about employer reporting requirements, call the Employers Partnering in Child Support

(EPICS) Unit at 1-877-274-2580.

Questions A through D

 

 

 

A. Is a family health insurance plan offered through employment? This question does not

C. Indicate the first day for which the employee is owed

relate to insurability of employee’s dependents.

 

compensation.

B. Example: Is dependent insurance coverage offered upon hire or after six months of

D. This information is needed for income withholding and

employment? This question does not relate to insurability of employee’s dependents.

garnishment purposes.

BOTTOM PORTION OF FORM – IA W-4 INSTRUCTIONS (January 1, 2011) – EMPLOYEE WITHHOLDING ALLOWANCE CERTIFICATE

Exemption from Withholding: You should claim exemption from withholding if you are a resident of Iowa and do not expect to owe any Iowa income tax or expect to have a right to a refund of all income tax withheld. If you qualify, write "EXEMPT" and the year exempt status is effective. Exempt guidelines are: (1) You are exempt if you will earn $5,000 or less and are claimed as a dependent on another person’s return, or (2) You are exempt if you will earn $9,000 or less and are not claimed as a dependent on another person’s return, or (3) married and both spouses’ total is less than $13,500. See your payroll officer to determine how much you expect to make in a calendar year. Nonresidents may not claim this exemption.

Under the Military Spouses Residency Relief Act of 2009, you may be exempt from Iowa income tax on your wages if (1) your spouse is a member of the armed forces present in Iowa in compliance with military orders; (2) you are present in Iowa solely to be with your spouse; and (3) you maintain your domicile in another state. If you claim this exemption, check the appropriate box, enter the state other than Iowa you are claiming as your state of domicile, and attach a copy of your spousal military identification card to the IA W-4 provided to your employer.

Taxpayers 65 years of age or older: You are exempt if you are single and your income is $24,000 or less or if you are married and your combined income is $32,000 or less. Only one spouse must be 65 or older to qualify for the exemption.

You must complete a new W-4 within 10 days from the day you anticipate you will incur an Iowa income tax liability for the calendar year (or your fiscal year) or on or before December 31 if you anticipate you will incur an Iowa income tax liability for the following year. If you want to claim an exemption from withholding next year, you must file a new W-4 with your employer on or before February 15.

FILING REQUIREMENTS/NUMBER OF ALLOWANCES

Each employee must file this Iowa W-4 with his/her employer. Do not claim more allowances than necessary or you will not have enough tax withheld.

1.Personal Allowances: You can claim the following personal allowances:

1 allowance for yourself or 2 allowances if you are unmarried and eligible to claim head of household status, plus 1 allowance if you are 65 or older, and plus 1 allowance if you are blind.

If you are married and your spouse either does not work or is not claiming his/her allowances on a separate W-4, you may also claim the following allowances: 1 for your spouse, plus 1 if your spouse is 65 or older, and plus 1 if your spouse is blind.

If you are single and hold more than one job, you may not claim the same allowances with more than one employer at the same time. If you are married and both you and your spouse are employed, you may not both claim the same allowances with both of your employers at the same time.

To have the highest amount of tax withheld, claim "0" allowances on line 1.

2.Allowances for Dependents: You may claim 1 allowance for each dependent you will be able to claim on your Iowa income tax return.

3.Allowances for Itemized Deductions

(a)Enter total amount of estimated itemized deductions ..................................................................................... (a) $ _________________

(b)Enter amount of your standard deduction using the following information ................................................... (b) $ _________________

If single, married filing separately on a combined return, or married filing separate returns, enter $1,830 If married filing a joint return, unmarried head of household, or qualifying widow(er), enter $4,500

(c)Subtract line (b) from line (a) and enter the difference or zero, whichever is greater.................................... (c) $ _________________

(d)Additional allowance: Divide the amount on line (c) by $600, round to the nearest whole number and enter on line 3 of the IA W-4 on other side.

4.Allowances for Adjustments to Income: Estimate allowable adjustments to income for payments to an IRA, Keogh, or SEP; penalty on early withdrawal of savings; alimony paid; moving expense deduction from federal form 3903; and student loan interest, which are reflected on the Iowa 1040 form. Divide this amount by $600, round to the nearest whole number, and enter on line 4 of the IA W-4.

5.Allowances for Child/Dependent Care Credit: Persons having child/dependent care expenses qualifying for the federal and Iowa Child and Dependent Care Credit may claim additional Iowa withholding allowances based on their net incomes. If you have qualifying child and dependent care expenses and wish to reduce your Iowa withholding on the basis of this credit, you may claim additional withholding allowances for Iowa based on the following table. Married persons, regardless of their expected Iowa filing status, must calculate their withholding allowances based on their combined net incomes. Note that if net income is $45,000 or more, no withholding allowances are allowed for the Child and Dependent Care Credit, as taxpayers with these incomes are not eligible for the Iowa Child and Dependent Care Credit.

Withholding Allowances Allowed: IOWA NET INCOME

ALLOWANCES

IOWA NET INCOME

ALLOWANCES

IOWA NET INCOME

ALLOWANCES

$0 - $20,000

5

$20,000- $30,000

4

$30,000 - $44,999

3

Enter the number of allowances on line 5 of the IA W-4 on the reverse side. If you are married and both you and your spouse are employed, the total allowances for child and dependent care that you and your spouse may claim cannot exceed the total allowances shown above.

6.Total: Enter total of lines 1 through 5.

7.Additional Amount of Withholding Deducted: If you are not having enough tax withheld, you may request your employer to withhold more by filling in an additional amount on line 7. Often married couples, both of whom are working, and persons with two or more jobs need to have additional tax withheld. You may also need to have additional tax withheld because you have income other than wages, such as interest and dividends, capital gain, rents, alimony received, etc. Estimate the amount you will be under-withheld, and divide that amount by the number of pay periods per year. If you reside in a school district that imposes a school district surtax, consider reducing the amount of allowances shown on lines 1-5 or have additional tax withheld on line 7.

Changes in Allowances: You may file a new W-4 at any time if the number of your allowances INCREASES. You must file a new W-4 within 10 days if the number of allowances previously claimed by you DECREASES.

Penalties: Penalties apply for willfully supplying false information or for willful failure to supply information which would reduce the withholding allowances. If you file as exempt from withholding and you incur an income tax liability, you may be subject to a penalty for underpayment of estimated tax. Employer Withholding Requirements: The employer must maintain records of the W-4s. If the employee is claiming more than 22 withholding allowances or is claiming exemption from withholding when wages are expected to exceed $200 per week, the employer must send a copy of the W-4 under separate cover within 90 days to the Individual Unit, Examination Section, Iowa Department of Revenue, P.O. Box 10456, Des Moines, Iowa 50306-0456. Questions about Iowa taxes: Call 515-281-3114 or 1-800-367-3388 from Iowa, Rock Island, Moline, Omaha, or e-mail [email protected]

44-019b (10/06/10)

File Specifics

Fact Name Description
Purpose The Iowa 44 019A form is used for reporting employee information to the Centralized Employee Registry, which is essential for child support enforcement.
Submission Timeline Employers must submit this form within 15 days of hiring or rehiring an employee.
Submission Methods The form can be submitted online, mailed to the Centralized Employee Registry, or faxed to a designated number.
Required Information Employers need to provide their Federal Employer Identification Number (FEIN), contact information, and details about the employee's health care coverage.
Governing Law This form is governed by Iowa Code Chapter 252E, which pertains to the Centralized Employee Registry.
Employee Information Employees must provide personal details such as their date of birth, Social Security number, and marital status for withholding allowances.

How to Use Iowa 44 019A

Filling out the Iowa 44 019A form is a crucial step for employers who need to report new employees to the Centralized Employee Registry. This form must be completed within 15 days of hiring an employee. Once filled out, the form can be submitted online, mailed, or faxed, ensuring compliance with state regulations.

  1. Gather Required Information: Collect the necessary details such as the employee's start date, social security number, and your Federal Employer Identification Number (FEIN).
  2. Complete Employer Information: Fill in your name, address, phone number, and FEIN in the designated sections.
  3. Answer Questions A through D: Indicate whether dependent health care coverage is available, provide the approximate date the employee qualifies for coverage, and the employee's start date. If the address for income withholding orders differs from your address, include that as well.
  4. Fill Out Employee Information: Enter the employee’s date of birth, social security number, last name, first name, middle initial, and home address.
  5. Complete Marital Status and Exemption Information: The employee should indicate their marital status and whether they are claiming any exemptions from withholding.
  6. Calculate Allowances: If not exempt, the employee should complete the allowance section by calculating personal allowances, allowances for dependents, itemized deductions, adjustments to income, and child/dependent care credit allowances.
  7. Sign and Date: The employee must sign and date the form to certify the information provided is accurate.
  8. Submit the Form: Choose your submission method: online at www.iowachildsupport.gov, mail to the specified address, or fax it to the provided number.

Following these steps will ensure that the Iowa 44 019A form is completed accurately and submitted on time, helping both employers and employees stay compliant with state requirements.

Your Questions, Answered

What is the Iowa 44 019A form?

The Iowa 44 019A form, also known as the Centralized Employee Registry Reporting Form, is used by employers in Iowa to report new hires or rehires to the state. This form must be submitted within 15 days of the employee's start date. Employers can submit the form online, by mail, or by fax. It includes important information such as the employee's name, social security number, and start date, as well as details about health care coverage availability.

How do I submit the Iowa 44 019A form?

Employers have several options for submitting the Iowa 44 019A form. They can complete the form online at www.iowachildsupport.gov . Alternatively, they can mail the completed form to the Centralized Employee Registry at PO Box 10322, Des Moines, IA 50306-0322. Fax submissions are also accepted at 1-800-759-5881. Regardless of the submission method, it is crucial to include the Federal Employer Identification Number (FEIN) on the form.

What information is required on the form?

The Iowa 44 019A form requires both employer and employee information. Employers must provide their FEIN, contact number, and address. For employees, the following details are necessary:

  1. Date of birth
  2. Social Security number
  3. Last name, first name, and middle initial
  4. Home address
  5. Marital status

Additionally, employers must answer specific questions regarding health care coverage and income withholding addresses.

What happens if the form is not submitted on time?

Failure to submit the Iowa 44 019A form within the required 15-day period can result in penalties for the employer. These penalties may include fines or other enforcement actions by the state. Timely submission is crucial to ensure compliance with Iowa law and to facilitate proper child support enforcement.

Can I make changes to the information after submission?

If there are changes to the employee's information after the form has been submitted, employers should update the Centralized Employee Registry as soon as possible. This includes changes to the employee's address, marital status, or other relevant details. Keeping this information current helps maintain accurate records for tax and support purposes.

Who can I contact for assistance with the Iowa 44 019A form?

Employers can contact the Employers Partnering in Child Support (EPICS) Unit at 1-877-274-2580 for assistance with the Iowa 44 019A form. Additionally, questions regarding Iowa tax matters can be directed to the Iowa Department of Revenue at 515-281-3114 or 1-800-367-3388. Email inquiries can also be sent to [email protected] .

Common mistakes

  1. Failing to submit the form within the required 15 days of hiring the employee. This can lead to penalties and complications with compliance.

  2. Not providing the Federal Employer Identification Number (FEIN). This is crucial for identification and processing.

  3. Leaving out the employee's Social Security Number. This information is essential for tax reporting and verification.

  4. Incorrectly entering the employee's start date. The date must be accurate to ensure proper payroll and benefits administration.

  5. Neglecting to answer questions A through D accurately. These questions pertain to health coverage and income withholding and are critical for compliance.

  6. Not indicating the correct marital status on the Iowa W-4 section. This affects the withholding allowances and overall tax liability.

  7. Claiming more allowances than eligible, which can result in insufficient tax withholding and potential tax liabilities.

  8. Failing to check the box for exemption from withholding when applicable. This can lead to unnecessary tax deductions from the employee's paycheck.

  9. Not keeping a copy of the completed form for employer records. This is important for future reference and compliance checks.

  10. Ignoring the instructions regarding changes in allowances. Employees must file a new W-4 if their circumstances change, which is vital for accurate withholding.

Documents used along the form

The Iowa 44 019A form, known as the Centralized Employee Registry Reporting Form, is essential for employers in Iowa when hiring or rehiring employees. It ensures that the necessary information is reported to the state for child support purposes. Along with this form, there are several other documents that employers and employees often need to complete or reference. Here’s a brief overview of those documents.

  • IA W-4 Employee Withholding Allowance Certificate: This form is completed by employees to determine the amount of state income tax that should be withheld from their paychecks. It includes personal information, exemptions, and the number of allowances claimed.
  • Form I-9: This document verifies the identity and employment authorization of individuals hired for employment in the United States. It requires employees to provide specific identification documents.
  • Employee Non-Disclosure Agreement (NDA): An NDA protects sensitive company information by prohibiting employees from disclosing proprietary information to outside parties during and after their employment.
  • Direct Deposit Authorization Form: Employees use this form to authorize their employer to deposit their pay directly into their bank accounts. It typically requires banking details and personal information.
  • Employee Handbook Acknowledgment: This document confirms that employees have received and understood the company’s policies and procedures as outlined in the employee handbook.
  • Health Insurance Enrollment Form: Employees complete this form to enroll in employer-sponsored health insurance plans. It includes personal information and details about the coverage options chosen.
  • Tax Credit Eligibility Form: This form is used to determine if an employee qualifies for certain tax credits, such as the Earned Income Tax Credit, which can impact withholding amounts.
  • Workers’ Compensation Claim Form: In the event of a workplace injury, this form allows employees to report their injuries and seek compensation for medical expenses and lost wages.

Understanding these documents and their purposes can help ensure compliance with state regulations and streamline the hiring process. Employers should maintain accurate records of these forms to protect both their interests and those of their employees. If you have any questions about these documents or the hiring process, seeking guidance from a knowledgeable professional can be beneficial.

Similar forms

The Iowa 44 019A form is similar to the Federal Form I-9, which is used to verify the identity and employment authorization of individuals hired for employment in the United States. Both forms require employers to collect specific information about new hires, including personal details and employment eligibility. The I-9 must be completed within three days of hire, emphasizing the urgency for employers to ensure compliance with federal regulations regarding employee verification.

Another document akin to the Iowa 44 019A is the IRS Form W-4. This form is essential for employees to indicate their tax withholding preferences. Like the Iowa form, the W-4 requires personal information and allows employees to claim allowances that will affect their tax deductions. Both forms must be completed by the employee and submitted to the employer, highlighting the importance of accurate information for tax purposes.

The Iowa New Hire Reporting Form is another similar document. This form is specifically designed for reporting new employees to the state for child support enforcement purposes. It shares similarities with the Iowa 44 019A in that both require timely submission and contain information about the employee's start date and personal details. The urgency of reporting new hires is critical in both forms to ensure compliance with state laws.

Additionally, the Employee Benefits Enrollment Form aligns with the Iowa 44 019A in that it gathers information regarding health insurance and other benefits available to employees. Both forms ask about the availability of dependent health care coverage. This information is crucial for employers to manage employee benefits efficiently and ensure that new hires receive the necessary information regarding their options.

The State of Iowa's Tax Exemption Certificate is another document that shares similarities with the Iowa 44 019A. This certificate allows employees to claim exemption from state income tax withholding if they meet specific criteria. Both documents require detailed personal information and must be completed by the employee, ensuring that tax withholding aligns with the employee's financial situation.

The Social Security Administration's Form SS-5, which is used to apply for a Social Security card, also resembles the Iowa 44 019A. Both forms require personal identifying information, including the employee's name, address, and Social Security number. Timely submission is crucial in both cases, as the information collected is essential for tax reporting and benefits eligibility.

The Federal Employer Identification Number (EIN) Application is another related document. This form is used by businesses to obtain an EIN, which is necessary for tax reporting. Similar to the Iowa 44 019A, it requires specific business and employer information. Both documents are vital for compliance with federal and state tax regulations.

The State of Iowa's Wage and Hour Compliance Form is also comparable. This form ensures that employers comply with wage and hour laws, similar to how the Iowa 44 019A ensures compliance with employee reporting requirements. Both documents require accurate information about the employee and their employment status to uphold labor laws.

Lastly, the Employee Information Form is akin to the Iowa 44 019A in that it collects essential data about the employee for internal records. This form often includes similar personal details and is used by employers to maintain accurate employee files. Both documents emphasize the importance of having up-to-date information for effective human resource management.

Dos and Don'ts

When filling out the Iowa 44 019A form, there are several important dos and don'ts to keep in mind. Following these guidelines will help ensure that your submission is accurate and complete.

  • Do print or type all information clearly.
  • Do include your Federal Employer Identification Number (FEIN) in the appropriate section.
  • Do submit the form within 15 days of hiring the employee.
  • Do double-check all dates for accuracy, including the employee's start date and date of birth.
  • Do ensure that the employee's Social Security number is correct and complete.
  • Don't leave any required fields blank; incomplete forms can cause delays.
  • Don't submit the form without verifying the employee's information with them first.
  • Don't claim exemptions or allowances that you do not qualify for; this can lead to penalties.
  • Don't forget to keep a copy of the completed form for your records.

Misconceptions

The Iowa 44 019A form is essential for employers in Iowa, yet several misconceptions surround its purpose and requirements. Understanding these misconceptions can help ensure compliance and avoid unnecessary complications.

  • Misconception 1: The form is only for new employees.
  • This is not entirely accurate. While the Iowa 44 019A form must be completed when hiring or rehiring an employee, it also applies to situations where an employee's status changes, such as a return from leave.

  • Misconception 2: Employers can submit the form at any time after hiring an employee.
  • This is incorrect. Employers are required to submit the form within 15 days of hiring an employee. Failing to meet this deadline can result in penalties.

  • Misconception 3: The form is solely for tax purposes.
  • This misconception overlooks the form's role in child support enforcement. The Iowa 44 019A is also used to report employee information for the Centralized Employee Registry, which aids in the collection of child support payments.

  • Misconception 4: Only large employers need to worry about this form.
  • All employers in Iowa, regardless of size, must complete and submit the Iowa 44 019A form. This requirement applies uniformly to ensure that child support obligations are met across the board.

Key takeaways

Key Takeaways for Filling Out and Using the Iowa 44 019A Form:

  • The form must be submitted online at www.iowachildsupport.gov or mailed to the Centralized Employee Registry within 15 days of hiring an employee.
  • Employers are required to provide their Federal Employer Identification Number (FEIN) and ensure all sections are accurately completed to avoid delays in processing.
  • Employees must fill out the Iowa W-4 section carefully, as it determines withholding allowances and potential exemptions from Iowa income tax.
  • Changes to withholding allowances can be made at any time, but a new W-4 must be filed within 10 days if the number of allowances decreases.