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 2024 , 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 2025, 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 2025 total income be more than the amount shown below for your filing status?
| Single: $15,000 |
| Head of household: 22,500 |
| Married filing separately for BOTH 2024 and 2025 : 15,000 |
| Other married status (include BOTH spouses' income whether filing separately or jointly): 30,000 |
| Qualifying surviving spouse: 30,000 |
| 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 2025 income be more than $1,350?
| IF Yes Continue To Decision (5) |
| IF No Continue To Process (b) |
Decision (5)
Will your 2025 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 2025 total income be $15,000 or less?
| IF Yes Continue To Process (b) |
| IF No Continue To Process (a) |
End
This is the end of the flowchart.