Figure 1-A. Exemption From Withholding on Form W-4 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 2019, 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 2020, 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 2020 total income be more than the amount shown below for your filing status? Single: $12,400 Head of household: 18,650 Married filing separately for BOTH 2019 and 2020: 12,400 Other married status (include BOTH spouses' income whether filing separately or jointly): 24,800 Qualifying widow(er): 24,800 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 2020 income be more than $1,100? IF Yes Continue To Decision (5) IF No Continue To Process (b) Decision (5) Will your 2020 income include more than $350 of unearned income (interest, dividends, etcetera)? IF Yes Continue To Process (a) IF No Continue To Decision (6) Decision (6) Will your 2020 total income be $12,400 or less? IF Yes Continue To Process (b) IF No Continue To Process (a) End This is the end of the flowchart.
