### Question
How does COLLECTION OF INCOME TAX AT SOURCE ON WAGES define number of withholding exemptions claimed?


### Answer
Under *26 U.S.C. § 3401*, **number of withholding exemptions claimed** is defined as:

> the number of withholding exemptions claimed in a withholding exemption certificate in effect under section 3402(f), or in effect under the corresponding section of prior law, except that if no such certificate is in effect, the number of withholding exemptions claimed shall be considered to be zero

#### Citation:
  - *26 U.S.C. § 3401*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

