Tax talk: Should I claim exemption from withholding?

When it comes to your taxes, every decision can affect your financial situation. One key decision is whether or not to claim an exemption from withholding. When exemptions are allowed by the IRS, there are plenty of reasons why to, or not to, claim an exemption. So let's dissect it and see if it's the right move for you in the relevant tax year.

What does exempt mean on taxes?

When someone is exempt from something, it means they are specifically excluded or excused from that thing. In terms of taxes, being exempt means that you are excluding all or a portion of your income from being taxed. Essentially, you are claiming to be exempt from paying federal, state, and/or local taxes on a certain amount of your earnings. Claiming an exemption is different from claiming tax deductions or credits.

Withholding vs credits vs deductions

Before diving into exemptions, it's important to understand the difference between withholding, credits, and deductions. These terms are often used interchangeably but they have distinct meanings when it comes to taxes.

Withholding

Refers to the money that is automatically taken out of your paycheck by your employer for federal and state taxes. This amount is based on your income, filing status, and number of allowances claimed on your W-4 form.

Credits

Credits, on the other hand, directly reduce the tax you owe. There are different types of credits available such as the child tax credit or earned income credit which can lower your tax bill. You apply for these when you file your yearly return.

Deductions

Deductions are expenses you can subtract from your taxable income. They reduce the amount of income that is subject to taxation. Common deductions include mortgage interest, charitable donations, and student loan interest.

It's important to understand the difference between these terms because they all play a role in determining your overall tax liability. For example, if you have a large amount of withholding taken out of your paycheck, you may receive a refund when you file your taxes. On the other hand, if you don’t have enough withheld, you could owe money on your tax bill.

It's also worth noting that not all taxpayers are eligible for certain credits or deductions. Eligibility is based on factors such as income level, filing status, and whether or not you have dependents. It's important to carefully review the qualifications for each credit and deduction before claiming them on your tax return.

Exemption types

Exemptions refer to income that is not subject to taxation. For each exemption you claim, a certain amount of your income is excluded from being taxed. If you’re eligible to claim exemptions, this can reduce your overall tax liability and increase your take-home pay.

In tax years past, personal exemptions were available for taxpayers who did not fall under someone else's tax return as a dependent. They could claim up to $4,050 off their taxable income in certain tax years. However, that’s no longer in effect – see more information below for tax years 2023 and 2024.

The Alternative Minimum Tax is another exemption for tax year 2024, designed to create a tax floor for some earners with income over a certain amount.

Should I claim an exemption from withholding?

The IRS used to allow taxpayers to exclude up to a certain amount through personal exemptions. But personal exemptions are not an option in tax year 2024. That was also the case in 2023 when the allowable personal exemption was zero. This could change in tax year 2025.

But you can still claim an exemption if you meet certain criteria. For example, per the IRS, you may claim exemption from withholding for 2024 if you:

Claiming exemption means you would have zero income tax withheld from your paycheck. However, note that you may still owe taxes or penalties on filing your 2024 tax return.

Remember: Tax exemptions are different than tax deductions and tax credits.

How to claim an exemption from withholding

If you've decided that claiming an exemption from withholding is the right move for you, you’ll need to fill out a new W-4 form: The W-4 form is what your employer uses to determine how much federal income tax should be withheld from your paycheck. The current W-4 does not include a personal exemption option.

  1. Certify you meet the criteria by writing “exempt” on Form W-4 where noted.
  2. Complete Steps 1(a), 1(b), and 5 on Form W-4.
  3. Submit the form to your employer.
  4. Reevaluate at the beginning of each year. You'll need to submit a new W-4 form at the beginning of each year (by Feb. 15, 2025) if you want to continue claiming an exemption from withholding. This is because the exemption status only applies to the current tax year.

Pros and cons of claiming an exemption from withholding

As with any financial decision, there are pros and cons to claiming an exemption from withholding. Here are a few to consider:

Pros

Cons

A word of caution

While claiming an exemption from withholding may seem like a great way to increase your take-home pay, there are a few things to keep in mind before making this decision:

There is no one-size-fits-all answer when it comes to claiming an exemption from withholding. It ultimately depends on your individual financial and tax situation and goals. Consider all of the factors mentioned above before making a decision, and don't hesitate to seek advice from a tax professional if needed. Remember, it's better to be safe than sorry when it comes to your taxes.