80 STAT.]
PUBLIC LAW 8 9 - 3 6 8 - M A R. 15, 1966
(d) DISCLOSURE OF MARITAL STATUS; DETERMINATION OF JVL^RITAL STATUS; TREATMENT OF SURVIVING SPOUSE.—Section 3402 (relating
59
26 USC^*34oY'
to income tax collected at source) is amended by adding at the end thereof the following new subsection: "(1) DETERMINATION AND DISCLOSURE OF MARITAL STATUS.— " (1) DETERMINATION OF STATUS BY EMPLOY1':R.—For purposes
of applying the tables in subsections (a) and (c) to a payment of wages, the employer shall treat the employee as a single person unless there is in effect with respect to such payment of wages a withholding exemption certificate furnished to the employer by the employee after the date of the enactment of this subsection indicating that the employee is married. "(2) DISCLOSURE OF STATUS BY EMPLOYEE.—An employee shall be entitled to furnish the employer with a withholding exemption certificate indicating he is married only if, on the day of such furnishing, he is married (determined with the application of the rules m paragraph (3)). An employee whose marital status changes from married to single shall, at such time as the Secretary or his delegate may by regulations prescribe, furnish the employer with a new withholding exemption certificate.
Ante, p p. 38, 4 1.
"(3) DETERMINATION OF MARITAL STATUS.—For purposes of
paragraph (2), an employee shall on any day be considered— " (A) as not married, if (i) he is legally separated from his spouse under a decree of divorce or separate maintenance, or (li) either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien; or " (B) as married, if (i) his spouse (other than a spouse referred to in subparagraph (A)) died within the portion of his taxable year which precedes such day, or (ii) his spouse died during one of the two taxable years immediately preceding the current taxable year and, on the basis of facts existing at the beginning of such day, the employee reasonably expects, ,at the close of his taxable year, to be a surviving spouse (as defined in section 2(b)). " 6 8A stat (e) WITHHOLDING ALLOWANCES FOR ITEMIZED DEDUCTIONS.—
(1) ALLOWANCE.—Section 3402(f)(1) (relating to withholding exemptions) is amended— (A) by striking out "and" at the end of subparagraph (D), (B) by striking out the period at the end of subparagraph (E) and inserting in lieu thereof "; and", and (C) by adding at the end thereof the following new subparagraph: " (F) any allowance to which he is entitled under subsection (m), but only if his spouse does not have in effect a withhokling exemption certificate claiming such allowance." (2) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUC-
TIONS.—Section 3402 (relating to income tax collected at source) is amended by adding at the end thereof the following new subsection: " (m) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUCTIONS.— "(1) GENERAL RULE.—An employee shall be entitled to with-
holding allowances under this subsection with respect to a payment of wages in a number equal to the number determined by dividing by $700 the excess of— " (A) his estimated itemized deductions, over " (B) an amount equal to the sum of 10 percent of the first $7,500 of his estimated wages and 17 X)ercent of the remainder of his estimated wages.
26 USC 2.
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