How many exemptions can an employee claim on form IT 4?
An employee can only claim his/her natural dependents. This includes one exemption each for the employee, his/her spouse and each dependent. Dependents are the same as defined in the Internal Revenue Code and as claimed on the taxpayer’s properly completed federal income tax return for the taxable year, or which the taxpayer would have been permitted to claim had he/she filed such a return.
