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W-4 Marital Status |

An employee who is divorced or legally separated by a decree of separate maintenance is not to be treated as a married employee for federal withholding purposes. Also, if an employee either is a non-resident alien or is married to a non-resident alien at the time of withholding or at any preceding time during the calendar year of withholding he is to be treated as a single person.

If a married employee's spouse (who is not a non-resident alien) dies during the year of withholding, the employee is considered to be a married employee for the remainder of that year. If the spouse died within two years prior to the year of withholding, the employee may still be treated as a married person for withholding purposes if it is reasonably expected that, at the end of the employee's current taxable year, he will have the status of a surviving spouse. A surviving spouse must maintain a household that is the principal place of abode of his dependent son, stepson, daughter, or stepdaughter. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about payroll tax articles, federal tax information and state tax information.

Helpful Hint... Anytime you move or have a major life change (for example - marriage, divorce, birth of a child, etc.) always be sure to complete a new W-4!