regardless of what the employer is paying. I.e., throughout my work career, just to make sure, and since I had no dependents, I set my withholding allowance to "0" (for the max) on my W-4.
As I understand it now, the withholding "allowance" method has changed as of 2020, to be some calculated amount on the W-4. There is also a line for "Exemption from withholding" -
Exemption from withholding. You may claim exemption from
withholding for 2026 if you meet both of the following
conditions: you had no federal income tax liability in 2025 and
you expect to have no federal income tax liability in 2026. You
had no federal income tax liability in 2025 if (1) your total tax on
line 24 on your 2025 Form 1040 or 1040-SR is zero (or less than
the sum of lines 27a, 28, 29, and 30), or (2) you were not
required to file a return because your income was below the
filing threshold for your correct filing status. If you claim
exemption, you will have no income tax withheld from your
paycheck and may owe taxes and penalties when you file your
2026 tax return. To claim exemption from withholding, certify
that you meet both of the conditions by checking the box in the
Exempt from withholding section. Then, complete Steps 1(a),
1(b), and 5. Do not complete any other steps. You will need to
submit a new Form W-4 by February 16, 202
An anti-tax zealot could go ahead and assume they have "no liability" and try to claim that exemption. Alternately, if they would owe after the calc, they could refuse to pay it and risk the penalties. For those on SS (and/or other select retirement pensions) they would need to fill out a form W-4V to determine the withholdings for that and can actually choose not to withhold, and then thumb their noses and ignore the tax due.
I was just looking at the new form W-4V which is very different from earlier versions. I expect that new form came about after passage of the taxcuts for billionaires Brutal Barbaric Bill.
In any case, the IRS has been completely gutted and hollowed out, so how that will impact the tax season is anyone's guess.
= new reply since forum marked as read