Bart and Jane Lee are married, file a joint return and have two dependent children (twins, age 9). Bart begins a ne,v job and is asked to fill out a Form W-4. His monthly gross earnings will be $3,200. Jane does not work outside their home. Bart can claim two additional withholding allowances because he \Vi ii have a large deduction for substantial alimony paid to his ex-wife, Sue.

a. What is the correct number of withholding allowances on Form W-4?

b. What is the amount of federal income tax, FICA and Medicare tax to be withheld using the wage bracket tables (see withholding tables starting on page T-15)?

c. What disclosure procedures must Bart's employer follow if Bart claims more than ten allowances?