[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3401(e)-1]

[Page 213]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3401(e)-1  Number of withholding exemptions claimed.

    (a) The term number of withholding exemptions claimed means the 
number of withholding exemptions claimed in a withholding exemption 
certificate in effect under section 3402(f) of the Internal Revenue Code 
of 1954 or in effect under section 1622(h) of the Internal Revenue Code 
of 1939. If no such certificate is in effect, the number of withholding 
exemptions claimed shall be considered to be zero. The number of 
withholding exemptions claimed must be taken into account in determining 
the amount of tax to be deducted and withheld under section 3402, 
whether the employer computes the tax in accordance with the provisions 
of subsection (a) or subsection (c) of section 3402.
    (b) The employer is not required to ascertain whether or not the 
number of withholding exemptions claimed is greater than the number of 
withholding exemptions to which the employee is entitled. For rules 
relating to invalid withholding exemption certificates, see Sec. 
31.3402(f)(2)-1(e), and for rules relating to required submission of 
copies of certain withholding exemption certificates to the Internal 
Revenue Service, see Sec. 31.3402(f)(2)-1(g).
    (c) As to the number of withholding exemptions to which an employee 
is entitled, see Sec. 31.3402(f)(1)-1.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7423, 41 FR 
26217, June 23, 1976; T.D. 7682, 45 FR 15526, Mar. 11, 1980; T.D. 7803, 
47 FR 3547, Jan. 26, 1982]