Withholding Allowance A withholding allowance for the employee and each dependent is exempt from gross earnings and not subject to federal income tax. The annual deduction for each dependent in 2019 was $4,200. The monthly deduction for this allowance is $350.00 9. Refer to the Withholding Allowance information. Laura Wilder claims as a dependent herself only. Compute the total monthly amount of Wilder's allowance. a. $0.00 b. $280.50 c. $566.66 d. $350.00