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 2012, did you have a right to a refund of ALL federal income tax withheld because you had NO tax liability?

Process (a)

You CANNOT claim exemption from withholding.

Decision (2)

For 2013, will someone (such as your parent) be able to claim you as a dependent?

Decision (3)

Will your 2013 total income be more than the amount shown below for your filing status?

Process (b)

You CAN claim exemption from withholding.

Decision (4)

Will your 2013 income be more than $1,000?

Decision (5)

Will your 2013 income include more than $350 of unearned income (interest, dividends, etcetera)?

Decision (6)

Will your 2013 total income be $6,100 or less?

End

This is the end of the flowchart.

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