In determining the number of withholding allowances on an employee's Form W-4, the following is false.

1. Withholding allowances may be claimed for the taxpayer's spouse and dependents.

2.Special withholding allowances may be claimed in certain situations.

3.An additional allowance is available if the taxpayer expects to claim a credit for child and dependent care expenses.

4.The number of withholding allowances must agree with the number of personal and dependency exemptions claimed on the taxpayer's income tax return.

5. All of the above are true.