US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402f1-allowance-elements: Compute each employee's withholding allowance from dependency status, spouse's allowance, child credit expectations, additional amounts, the standard deduction and multiple-employer certificates

What does 3402f1-allowance-elements require?

An employee's withholding allowance on any day is determined under the Secretary's rules from whether the employee can be claimed as another taxpayer's dependent, whether the spouse of a married employee qualifies for an allowance that no certificate of the spouse's already claims, the number of individuals for whom a child tax credit is reasonably expected, any additional amounts the employee elects under subsection (m) where the spouse has not elected them, the standard deduction (half for a married employee whose spouse also has wages subject to withholding), and whether the employee has certificates in effect with more than one employer. A nonresident alien other than a resident of Canada or Mexico or certain others is entitled to only one withholding exemption, and an allowance claimed with one employer cannot be claimed again with another.