Note: Do not use this tax trail if you are 65 or older or blind, or if you will itemize your deductions or claim dependents or tax credits. Instead, see the discussions in Chapter 1, of Publication 505, Tax Withholding and Estimated Tax. Publication 505 is available for download at www.irs.gov or you may request a copy by calling 800-829-3676.

You can claim exemption from withholding for the current tax year only if both the following situations apply:

1. For the prior tax year, you had a right to a refund of all federal income tax withheld because you had no tax liability, and
2. For the current tax year, you expect a refund of all federal income tax withheld because you expect to have no tax liability.

Do you expect both of these above conditions to apply for 2010?

Yes       No