ITG FAQ #4 Answer-We received a Form W-4 with nothing entered in the number of withholding exemptions. How should we handle this?
This should be treated as claiming zero withholding allowances. If the employee has completed the remainder of and signed the Form W-4, Employee's Withholding Allowance Certificate, and indicated single or married status, then withhold from the appropriate table, with zero withholding allowances. If the employee has not indicated that he or she is single or married or if the employee has not signed the Form W-4 and otherwise completed the Form W-4, withhold as if he or she is single with zero withholding allowances.