FORMS: 6.7 AFFIDAVIT OF EXEMPTION FROM WITHHOLDING IN LIEU OF W-4
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This letter is to be sent to your employer when you decide to terminate income tax withholding with your employer legally. Note that the affidavit is provided in lieu of an exempt W-4, so that the taxpayer doesn't get in trouble with the IRS after the Exempt W-4 is sent to the IRS Detroit Processing Center.


AFFIDAVIT OF EXEMPTION FROM WITHHOLDING IN LIEU OF W-4

Consistent and in pari materia with Section 3402(n) of the Internal Revenue Code ("IRC"), shown herewith, I hereby certify to being EXEMPT by law from all federal income tax withholdings because:

A. No liability for income tax has knowingly been incurred by Me under Subtitle A in the past year or in previous years.

B. No liability for income tax will knowingly be incurred by Me under Subtitle A in the current year or in future years.

Effective immediately, stop all federal tax withholdings.

The only statutes which impose a specific liability for federal income taxes imposed by Subtitle A are those which are found in the provisions applicable to withholding agents, as itemized in the definition of "Withholding agent" at IRC 7701(a)(16).

Thank you for your consideration.

VERIFICATION

The Undersigned hereby verifies, under penalty of perjury, under the laws of the United States of America, without the "United States" (federal government), that the above statement is true and correct, to the best of My current information, knowledge, and belief, so help Me God, pursuant to 28 U.S.C. 1746(1).

All Rights Reserved without Prejudice

Executed on: ___________________________________________________

Month / Day / Year

Signed: _________________________________________________________

(blue ink signature)

Name: ___________________________________________________________

(printed name)

Address: ________________________________________________________

(c/o street, post office box, or general delivery)

County: _________________________________________________________

(name of county, followed by "county")

Union State: ____________________________________________________

(one of the 50 states of the Union)

Attachments:

1. Internal Revenue Code, Section 3402(n):

(n) Employees Incurring No Income Tax Liability. --

Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any

tax under this chapter upon a payment of wages to an

employee if there is in effect with respect to such payment

a withholding exemption certificate (in such form and

containing such other information as the Secretary may

prescribe) furnished to the employer by the employee

certifying that the employee --

(1) incurred no liability for income tax imposed under Subtitle A for his preceding taxable year, and

(2) anticipates that he will incur no liability for incometax imposed under Subtitle A for his current taxable year.

The Secretary shall by regulations provide for the coordination of the provisions of this subsection with the provisions of subsection (f).

IRC 3402(n)]

2. IRS Form 8233:

EXEMPTION FROM WITHHOLDING OF COMPENSATION FOR PERSONAL SERVICES

IRS Form 8233 is an alternative to a CERTIFICATE OF EXEMPTION FROM WITHHOLDING IN LIEU OF W-4. The following is the abstract describing Form 8233 in the IRS Printed Product Catalog:

8233

62292K (Each)

Exemption from Withholding Compensation for Personal Services

Used by non resident alien individuals to claim exemption from withholding on compensation for personal services because of an income tax treaty or the personal exemption amount. D:R:FP:F Tax Related Public Use

[IRS Printed Product Catalog]
[Document 7130, Rev. 6-89, p. 66]