Phan Mai is single with two dependent children under age 17. Phan estimates her wages for the year will be $42,000, her dependent care expenses will be $6,300, and her itemized deductions will be $14,000. Assuming Phan files as head of household, use Form W-4 on Pages 9-39 and 9-40 to determine the number of withholding allowances Phan should claim. 

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Form W-4 (2018) Specific Instructions using this calculator if you have a more complicated tax situation, such as if you have a working spouse, more than one job, or a large amount of nonwage income outside of your job. After your Form W-4 takes effect, you can also use this calculator to see how the amount of tax you're having withheld compares to your projected total tax for 2018. If you use the calculator, you don't need to complete any of the worksheets for Form W-4. Personal Allowances Worksheet Future developments. For the latest information about any future developmonts related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FommW4. Purpose. Completa Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or tinancial situation changes. Exemption trom withholding. You may claim axemption from withholding for 2018 if both of the following apply. • For 2017 you had a right to a refund of all federal income tax withheld because you had no tax liability, and • For 2018 you expect a refund of all federal income tax withheld because you expect to have no tax liability. If you're exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2018 expires February 15. 2019. See Pub. 505, Tax Withholding and Estimated Tax, to learn more about whather you qualify for axemption from withholding. Complete this woriksheet on page 3 first to determine the number of withholding allowances to claim. Line C. Head of houschold please note: Generally, you oan olaim head of household filing status on your tax retum only if you're unmarried and pay more than 50% of the costs of keeping up a home for yourself and a qualifying individual. See Pub. 501 for more information about filing Note that if you have too much tax withheld, you will receiwe a refund when you file your tax return. If you have too little tax withheld, you will owe tax when you file your tax ratum, and you might owa a penalty. Filers with multiple jobs or working spouses. If you have more than one job at a time, or if you're married and your spouse is also working, read all of the instructions including the instructions for the Two-Earners/Multiple Jobs Worksheet before beginning. Nonwage income. If you have a large amount of nonwage income, such as interest or cividends, consider making estimated tax payments using Form 1040- ES, Eatimated Tax for Individuals. Otherwise, you might owe additional tax. Or, you can use the Deductions, Adjustments, and Other Income Worksheet on page 3 or the calculator at www.irs.gov/ WAADP to make sure you have enough tax withheld from yOur paycheck, If you have pension or annuity income, see Pub. 505 or Use the calculator at www.irs.gov/W4App to find out if you should adjust your withholding on Fom W-4 or W-4P. Nonresident alien. if you're a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructiona for Nonresident Aliens, before completing this form. status. Line E. Child tax credit. When you file your tax return, you might be eligible to claim a credit for each of your qualifying children. To qualify, the child must be under age 17 as of December 31 and must be your dependent who livas with you for more than half the year. To learn more about this credit, see Pub. 972, Child Tax Credit. To reduce the tax withheld from your pay by taking this credit into account. follow the instructions on line E of the worksheet, On the worksheet you will be asked about your total income. For this purpose, total income includes all of your wages and other income, including income Barned by a spouse, during the year. Line F. Credit for other dependents. When you file your tax retum, you might be eligible to claim a credit for each of your dependents that don't quai fy for the child tax credit, such as any dependerit children age 17 and older. To leam mora albout this credit, see Pub. 505. To reduce the tax withheld from your pay by taking this credit into account, folow the instructions on Iine Fof the worksheet. On the worksheet, you will be asked about your total income. For this purpose, total income includes all of General Instructions If you aren't exempt, follow the rest of these instructions to determine the number of withholding allowances you should claim for withholding for 2018 and any additional amount of tax to have withheld. For regular wagas, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages. You can also use the calculator at www.irs.gov/W4App to determine your tax withholding more accurately. Consider Separste here and give Form W-4 to your employer. Keep the worksheet(s) for your records. W-4 Employee's Withholding Allowance Certificate OMB No. 1545-0074 Fomm Departmant of dha Troasury Intura Fnene Serrice Whether you're entitled to claim a certain number of allowanoes or exemption from withholding is subject to revieur by the IRS. Your employer may be requred to send a copy of this form to the IAS. 2018 Last rame 2 Your social seourity number Your frst name and middle intial Home address (number and stroet or rural routel 3 OSirdle O Married OMaried, but withhold at higher Single rate. Note: If married fing separately, check "Mamed, but withhold st higner Sngle rate. City or town, state, and ZIP code 4 t your last name differs trom that shown on your social security card, check here. You must call 800-772-1213 for a replacement card. Total number of alowances you're claiming (from the applicable worksheet on the following pages) Additional amount, if any. you want withheld from each paychack I claim exemption from withholding for 2018, and I cartify that I meet both of the folowing conditions for exemption. • Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and • This year I expect a refund of all federal income tax withheld because ! expect to have no tax liability. If you meet both conditions, write "Exempt" here. 6. 6 $ Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is trua, correct, and complete. Employee's signature (This form is not valid unless you sign it.) 8 Emplayer's name ard address Employer: Complete boces Band 10 it sending to IPS and complete baxes B, 9, and 10 if sencing to State Directory af New Hires.) Date 9 First chte of employment 10 Employer identfication number (EIN) For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 102200 Form W-4 (2018)