Form W-4, also known as the Employees Withholding Allowance Certificate, is a tax form completed by employees in the United States to indicate their tax situation to their employer. The form tells the employer the correct amount of federal tax to withhold from an employees paycheck based on their tax situation, such as exemptions, status, and other miscellaneous reasons. The more allowances claimed, the less money the employer withholds for tax purposes. An employee may claim allowances for oneself, ones spouse, and any dependents, along with other miscellaneous reasons, such as being single with only one job. The W-4 Form includes a series of worksheets for calculating the number of allowances to claim. An employee must tear off this certificate and hand it to their employer. The W-4 Form is usually not sent to the IRS; rather, the employer uses the form to calculate how much of an employees salary is withheld. If an employee had no income tax in the previous year and does not expect to owe any taxes in the current year, they may request an exemption from employer withholding of income, but not payroll tax.