Roger is a college student who is employed as a waiter during the summer. He earns approximately $1,500 during the summer and estimates that he will not be required to file a tax return and will have not federal income tax liability. Last year, however, he made $6,000 and was required to file a return and pay $400 in taxes. Roger is unmarried and is supported by his parents. He has no dependents and does not have any other sources of income or deductions.
a. Can Roger claim exempt status on Form W-4 for withholding purposes ? ( May or May Not) Explain,
Roger		claim exempt status since
b. Can Roger claim more than one exemption on Form W-4 (e.g. additional withholding allowance or standard deduction allowance) to minimze the amount withheld?
Roger		claim more than one exemption on Form W-4.