Rohan qualified for an exemption from withholding in 2022. He also qualifies for an exemption from withholding for 2023. How does he inform his employer?

He can inform his employer by letter of his exemption.

He will complete Step 1 only of Form W-4, Employee's Withholding Certificate.

He will submit Form W-4, Employee's Withholding Certificate, and write "Exempt" on the form in the space below Step 4(c) and complete Steps 1(a), 1(b), and Step 5.

Since he already qualified in 2022, no further action is required on his part.

Henry, a life-long resident of Delaware, purchased a vacation home in Florida, where he intends to retire in a few years. He rents an apartment in Delaware, and his main job is in Delaware. He is involved in social and professional groups in Delaware. This year, he spent the month of December in Florida and then returned to Delaware. Which of the following correctly describes Henry's Delaware residency and domicile? Henry is a:

Full-year nonresident of Delaware and not domiciled in Delaware.

Full-year resident of Delaware and domiciled in Delaware all year.

Part-year resident but domiciled in Delaware all year.

Part-year resident of Delaware and domiciled in Delaware for part of the year.