Employees:  File a new Form W-4 if you claimed exemption from income tax withholding in 2012. Employers:  Begin withholding on employees who claimed exemption from withholding in 2012 but did not file a W-4 to continue withholding exemption in 2013. Furnish Forms 1099-B, 1099-S, and certain Forms 1099-MISC to recipients.

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