Phan Mai is single with three dependent children under age 17 . Phan estimates her wages for the year will be $36,000, her dependent care expense will be $6,300 and her itemized deductions will be $11,000. Assuming Phan files as head of household , use form W-4 to determine the number of withholding allowances Phan should claim use the 2017 w4 tax form