Employees incurring no income tax liability
1 rule0 of 2 subsections
Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding allowance certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—
(1)
(1)#
incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and
(2)#
anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.