Section 111. Chapter Three and Chapter Four Withholding Database›3.22.111 Chapter Three and Chapter Four Withholding Database›Note:
Chapter 3 Exemption Code, Box 3a
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Exemption Code - if applicable, identifies the code associated with the exemption from withholding under Chapter 3.
This is a two-position numeric field that may or may not be present.
A valid Exemption Code should be present if Box 3b, Tax Rate equals zero ("00.00" ).
Get a plain-English answer with a citation back to this text.
Ask AI about this code