April 10, 2018
For use by employers:
Claiming Exemption from Withholding
You can claim an exemption from tax withholding if you had no income tax liability last year and expect the same this year. Submit a new W-4 to your payroll contact to claim the exemption, and federal income tax will not be withheld from your wages. The exemption doesn¡¯t apply to Social Security, Medicare or Federal Unemployment Tax. The exemption expires each February.
If your situation changes, submit a new W-4 within 10 days.
A paycheck checkup with the IRS¡¯s Withholding Estimator can help determine your right amount of withholding, if any.