•(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 - …
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