Can you claim 99 withholdings on a W-4 form?

You can claim the number of withholding allowances that you are entitled to based on the Form W-4, Employee's Withholding Allowance Certificate, worksheets. You can claim less than you are entitled, but not more. You may not arbitrarily pick a number with the goal of avoiding income tax withholding. The law provides for a civil penalty of $500 for filing a false statement on Form W-4.

If at the time the Form W-4 is submitted, the employee has made any statement indicating that the Form W-4 is false in any way, it is invalid. If an employer receives an invalid Form W-4, the employer will inform the employee that the Form W-4 is invalid and request a new Form W-4. If the employee fails to give the employer a new Form W-4, generally, the employer would then be required to withhold as if the employee were single claiming no withholding allowances. However, if a prior Form W-4 was in effect, the employer would continue to withhold tax based on the prior Form W-4.

If directed to do so in a written notice from the IRS or IRS published guidance, employers must submit copies of one or more employee's Form W-4. to the IRS.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate
• Welcome to the IRS Withholding Calculator

I would like to overpay my taxes so I get a larger refund. Is there a problem in claiming less exemptions on my W-4 than are shown when I use the Personal Allowances Worksheet?

You may claim fewer allowances than you are entitled to claim, but you may not claim more than you are entitled to claim. If you only complete the Personal Allowances Worksheet on the front of Form W-4, Employee's Withholding Allowance Certificate, you may not have accurately determined the number of allowances you are entitled to claim. There are more worksheets (the Deductions and Adjustments Worksheet and the Two-Earner/Two Job Worksheet) on the back of Form W-4. Complete all applicable worksheets to determine the number of allowances you can claim.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate
• Publication 919, How do I Adjust my Withholding
• Welcome to the Withholding Calculator

Is there a table available where I can calculate how much will actually be withheld from my paycheck when I make a change on my W-4?

The number of exemptions on your tax return may differ from the number of allowances on your Form W-4. An exemption is allowed on your tax return for yourself, your spouse (if married filing jointly), and qualifying dependents (if you are an U.S. citizen or resident alien). Each exemption merits a withholding allowance on the Personal Allowances Worksheet on your Form W-4, Employee's Withholding Allowance Certificate.

However, there are two more worksheets that my affect the final number of allowances, and under some circumstances, you get more allowances than you have exemptions. Some things that will be on your tax return, such as itemized deductions, tax credits, and losses, add allowances to the total number of allowances. Some circumstances reduce the number of allowances, such as non-wage income, having two jobs, or having two earners in the family. For a more detailed discussion of withholding allowances, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate

Do I put the same number of exemptions on my tax return as I put on my W-4 form?

What you put on your Form W-4, Employee's Withholding Allowance Certificate, are withholding allowances, not exemptions. An exemption is allowed on your tax return for yourself, your spouse (if married filing jointly), and qualifying dependents (if you are an U.S. citizen or resident alien). Each exemption merits a withholding allowance on the Form W-4 Personal Allowance Worksheet.

However, there are two more worksheets that may affect the final number of allowances, and under some circumstances, you get more allowances than you have exemptions. Some things that will be on your tax return, such as itemized deductions, tax credits, and losses add allowances to the total number of allowances. Some circumstances reduce the number of allowances, such as non-wage income, having two jobs, or having two earners in the family. For a more detailed discussion of withholding allowances, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate

As a full-time student, am I exempt from federal taxes?

Every U.S. citizen or resident must file a U.S. income tax return if certain income levels are reached. There is no exemption from tax for full-time students. Factors that determine whether you have an income tax filing requirement include:

• The amount of your income (earned and unearned),
• Whether you are able to be claimed as a dependent,
• Your filing status, and
• Your age.

If your income is below the filing requirement for your age, filing status, and dependency status, you will not owe income tax on the income and will not have to file a tax return. You may choose to file if you have income tax withholding that you would like refunded to you. For more information on filing requirements refer to Publication 501, Exemption, Standard Deduction and Filing Information.

You may have given your employer a Form W-4, Employee's Withholding Allowance Certificate, claiming exemption from withholding. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year.

For related topics see Tax Information for Students .

References:

• Publication 17, Your Federal Income Tax
• Publication 505, Tax Withholding and Estimated Tax
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Information for Students.

I am a full-time college student, can I claim exemption from withholding on my W-4 form?

You are not automatically exempt from federal income tax withholding because you are a full-time student. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year.

*You may use the IRS withholding calculator to determine if you will have a tax liability for the current year.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Welcome to the IRS Withholding Calculator

What can be done if an employer will not withhold income taxes, social security, and Medicare from my pay?

Generally, if an employer does not withhold income taxes, social security, and Medicare from your pay, you are being treated as an independent contractor (self-employed person). If you believe an employee relationship exists and you cannot resolve this matter with your employer, you should submit a Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding. The factors used to determine if an employer-employee relationship exists are covered in Chapter 2 of Publication 15-A (PDF), Employer's Supplemental Tax Guide.

If your status as an employee is not at issue, it may be that you are in a category of employment whose earnings are not defined as wages under U.S. federal tax and social security law. Find out from your employer the reason that social security and Medicare taxes and income taxes are not being withheld from your pay. If you have further questions, contact the IRS at 800-829-1040 or visit an IRS walk-in office for assistance.

References:

• Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
• Publication 15-A (PDF), Employer's Supplemental Tax Guide
• Publication 1779 (PDF), Independent Contractor or Employee

Can an employer take out taxes if a W-4 was never filed?

Yes, an employer can. Employers should ask all employees to submit a signed Form W-4, Employee's Withholding Allowance Certificate, when they start work. It should be effective the first pay period. If the employee does not submit a Form W-4, the employer should withhold as if the employee were single claiming no allowances.

An employee may submit a Form W-4 at any time. The employer should base the employee's income tax withholding on the most recently submitted Form W-4, unless the IRS has notified the employer to withhold based on a different number of allowances, or unless the Form W-4 is invalid. If an employee submits a new valid Form W-4, the employer should start withholding based on that Form W-4 no later than the start of the first payroll period ending on or after the 30th day from the day the new Form W-4 is submitted.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate

I am a graduate student and serve as a teaching assistant. I would like to know whether FICA taxes need to be withheld from my paychecks?

Students who perform services for the school, college, or university where they are enrolled and regularly attend classes are usually not subject to social security and Medicare taxes.

If the student works for a public school, college or university which is subject to a section 218 agreement, the student's services are automatically subject to social security and Medicare taxes if the state has chosen to cover students under its section 218 agreement with the Social Security Administration. The employer can tell you whether its students' services are subject to social security and Medicare taxes under a section 218 agreement.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Federal Regulation section 31.3121(b)(10)

As I understand the law, student stipends are exempt from Social Security and Medicare taxes. If my university takes these taxes out of my stipend income, can these taxes be recovered in some way?

If you are not performing a service for the university, your stipend would be subject to income tax only if it does not meet the qualified scholarship rules. Please refer to Publication 970 Tax Benefits for Education, for information on when a stipend would be a qualified scholarship, which would not be subject to income tax or social security and Medicare taxes. If you are performing a service for the university, your income is taxable for income tax purposes, but would generally be exempt from social security and Medicare taxes if you are enrolled and regularly attending classes unless you are covered under a section 218 agreement. Refer to Publication 15, Employer's Tax Guide.

If your employer has been incorrectly withholding social security and Medicare taxes from your stipend, the employer should refund the withheld tax. If the employer refuses to do so, Form 843, Claim For Refund and Request For Abatement, can be filed to claim credit for the incorrectly withheld tax.

References:

• Publication 970, Tax Benefits for Education
• Publication 15, Employer's Tax Guide
• Form 843, Claim For Refund and Request For Abatement

Can an employer take out taxes if a Form W-4 was never filed?

Yes, the employer is required to withhold income taxes. Chapter 9 of Publication 15, Circular E, Employer's Tax Guide, states that if an employee does not give you a completed Form W-4, Employee's Withholding Allowance Certificate, withhold tax as if he or she is single, with no withholding allowances.

The employer is also required to withhold social security and Medicare taxes.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 - Employee's Withholding Allowance Certificate

If an employee claims more than 10 exemptions on their Form W-4, does the employer have to report this to the IRS?

No, this requirement has been eliminated. In the past, employers had to routinely send the IRS any Form W-4, Employee's Withholding Allowance Certificate, claiming more than 10 allowances or claiming complete exemption from withholding if $200 or more in weekly wages was expected. However, Forms W-4 are still subject to review. Employers may be directed (in a written notice or in future published guidance) to send certain Forms W-4 to the IRS. The IRS also will be reviewing employee withholding compliance and you may be required to withhold income tax at a higher rate if notified to do so by the IRS.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 - employee's withholding allowance certificate

One of my employees gave me a W-4 form claiming exemption from withholding. Do I have to send the W-4 to the IRS?

If you receive a Form W-4 on which an employee claims:

1. exemption from withholding and his or her wages would normally be expected to exceed $200 or more a week, or
2. more than 10 withholding allowances,

Employers no longer have to submit these Forms W-4 to the IRS. However, Forms W-4 are still subject to review. When requested by the IRS, you must make specified original Forms W-4 available for inspection by an IRS employee. The IRS will send you further instructions if it is determined that you should not honor the Form W-4. Follow the Form W-4 unless you hear from the IRS. For additional information on Form W-4 refer to Tax Topic 753 and/or Publication 15, Circular E, Employer's Tax Guide.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 - employee's withholding allowance certificate

If we received a Form W-4 with a blank 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 that he or she is single or married, withhold from the single or married table as indicated on the employee's form 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.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 - employee's withholding allowance certificate