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Who would use claim code O on the federal TD1 form? Employees with total insurable earnings that are less than their basic personal tax

Who would use claim code "O" on the federal TD1 form?

• Employees with total insurable earnings that are less than their basic personal tax credits being claimed

• All part-time students working summer jobs and having earnings less than the basic personal tax credits

• Employees with earnings in excess of the maximum amount listed in the federal claim codes

• Non-resident employees and employees working other jobs and already claiming the basic federal tax credits

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