SECTION 240:10-3-30. Notice to claimants of income tax withholding program

  All claimants of unemployment insurance benefits will be notified of the program in which state and federal income taxes may be deducted from the claimant's weekly benefit amount. The notice shall advise each claimant that:

(1)   Unemployment insurance benefits are subject to state and federal income tax;

(2)   State and federal requirements exist pertaining to estimated tax payments;

(3)   The claimant may elect to have state and federal income taxes deducted and withheld from the claimant's payment of unemployment benefits at the percentages specified in 40 O.S. Section 2-305;

(4)   Participation by the claimant in the income tax withholding program is voluntary; and

(5)   The claimant shall be permitted to change a previously elected withholding status one time each benefit year. A change in withholding status must be requested by the claimant in writing or by telecommunication.

[Source: Added at 14 Ok Reg 2905, eff 7-11-97; Amended at 19 Ok Reg 1004, eff 5-13-02; Amended at 24 Ok Reg 1233, eff 5-25-07]