[Individual]Who can claim exemption from withholding (Feb-2-2011, 76 days left)

In general, you can use the following figure to get the answer. But this figure doesn't apply to the following peoples:

Age is 65 or older Blind	Use worksheet in Pub 505 Page 12
Will itemize deductions Will claim an exemption for a dependent Will claim any tax credits	Use the Estimated Tax Worksheet in Form 1040-ES to figure your expected tax liability. Only if your total expected tax liability is zero, you can claim exemption

How to claim exemption?

Enter "Exempt" on line 7 Form W-4.

PSQ

Source: http://www.irs.gov