For the tables, the employer treats the employee as single unless a withholding allowance certificate furnished by the employee indicates married. An employee may indicate married only if married on that day under the statutory rules: a person legally separated by a divorce or separate-maintenance decree, or whose spouse is or was during the year a nonresident alien, is treated as not married; a person whose spouse died during the year, or during the two preceding years where the employee reasonably expects to qualify as a surviving spouse, is treated as married. An employee who becomes single must furnish a new certificate when the regulations prescribe.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.