Which of the items is incorrect regarding withholding?
A. Employees that also have self-employment income can have additional amounts of federal tax withheld to avoid estimated tax payments.
B. Employees cannot claim an allowance for a child unless they are entitled to claim the child as a dependent.
C. Employees can claim exempt status and avoid withholding.
D. Married employees can choose to have income tax withholding on wages withheld at the higher single rates.
Answer: B