US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)
Section 3402(f), (l), (m), (n): the withholding allowance certificate (Form W-4), its timing and effect, marital status and exempt employees – US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)

US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402m-additional-allowances: Allow employees to claim additional allowances or reductions for estimated itemised deductions, qualified business income deductions, credits and other items the regulations specify

What does 3402m-additional-allowances require?

Under regulations an employee may claim an additional withholding allowance or reductions in withholding for estimated itemised deductions and the estimated section 199A deduction (other than deductions for exemptions and above-the-line deductions), for estimated tax credits under chapter 1, and for additional deductions including the extra standard deduction available to older and blind taxpayers and whatever else the Secretary specifies. On the current Form W-4 these are the deductions and credits entries in steps 3 and 4(b), processed through Publication 15-T's computation.

Maintained by Gerard Blokdyk

Other controls in Section 3402(f), (l), (m), (n): the withholding allowance certificate (Form W-4), its timing and effect, marital status and exempt employees – US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)

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