Check for Understanding $1\mathrm{.}1$

Under what circumstances may an employee claim exemption from withholding?

If the employee does not want to let the U$.$S$.$ Treasury keep their money interest$-$free.

If the employee had no federal income tax liability for the prior year, and they expect to have no tax liability for the current year.

If the employee is married with more than five dependents.

Employees may not claim exemption from withholding under any circumstances.