Figure 1-A. Exemption From Withholding on Form W-4
Summary: This is a flowchart used to determine if the taxpayer is allowed to claim exemption from withholding on his Form W-4.
Start
This is the start of the flowchart.
Decision (1)
For 2023 , did you have a right to a refund of ALL federal income tax withheld because you had NO tax liability?
IF Yes Continue To Decision (2) |
IF No Continue To Process (a) |
Process (a)
You CAN’T claim exemption from withholding.
Continue To End |
Decision (2)
For 2024, will someone (such as your parent) be able to claim you as a dependent?
IF Yes Continue To Decision (4) |
IF No Continue To Decision (3) |
Decision (3)
Will your 2024 total income be more than the amount shown below for your filing status?
Single: $14,600 |
Head of household: 21,900 |
Married filing separately for BOTH 2023 and 2024 : 14,600 |
Other married status (include BOTH spouses' income whether filing separately or jointly): 29,200 |
Qualifying surviving spouse: 29,200 |
IF Yes Continue To Process (a) |
IF No Continue To Process (b) |
Process (b)
You CAN claim exemption from withholding.
Continue To End |
Decision (4)
Will your 2024 income be more than $1,300?
IF Yes Continue To Decision (5) |
IF No Continue To Process (b) |
Decision (5)
Will your 2024 income include more than $450 of unearned income (interest, dividends, etcetera)?
IF Yes Continue To Process (a) |
IF No Continue To Decision (6) |
Decision (6)
Will your 2024 total income be $14,600 or less?
IF Yes Continue To Process (b) |
IF No Continue To Process (a) |
End
This is the end of the flowchart.