Final regulations under section 3402 of the Code provide guidance for employers and for employees who must submit to their employers a withholding exemption certificate. The regulations provide rules for withholding when the IRS notifies the employer and the employee of the marital status and maximum number of withholding exemptions permitted for calculating the employee’s withholding. The regulations also provide rules for the use of substitute forms and preserve the IRS’s ability to require the submission of certain copies of withholding exemption certificates.