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An employer must have an employee complete Form W-4: Multiple Choice At the time of hire. Ο Every January 1. Ο C Each year, u
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Answer : At the time of hire

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At the time of hire an employer requires his employee to fill the W-4 form to get known about that how much tax he should withhold from the pay of the employees so that not excess or lesser amount of the tax is deducted from the employees, as as per IRS provisions withholding of more or lesser amount of taxes may attract some penalties or interest to be levied on employee or employer. So employer must have employee complete W-4 form. After that any time employee wants any change in his financial particulars he may submit new W-4 form

Hence our answer is at the time of hire

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