<prompt> Human: On the Massachusetts Employees Withholding Exemption Certificate, form M4 the state version of the federal W4, it says all this: 1. Your personal exemption. Write the figure 1. If you are age 65 or over or will be before next year, write 2 ... ... 2. If married and if exemption for spouse is allowed, write the figure 4. If your spouse is age 65 or over or will be before next year and if otherwise qualified, write 5. See Instruction C... ... 3. Write the number of your qualified dependents. See Instruction D... ... 4. Add the number of exemptions which you have claimed above and write the total...I want to just have as much state taxes taken out as possible on each paycheck, so I always write 0 on line 4. However, I realize now that that means that I am disobeying the instruction in line 1 where it says write the figure 1. And I am not anyones dependent, nor have any, and I am married...not sure what exemption for spouse is allowed means. What should I do in order to claim 0 here? Should I write a 0 on both lines, or a 1 on line 1 but then a 0 on line 4?  <response>: You can disobey the instructions all you want. All they care about is that you dont pay too little during the year. Youre giving them an interest free loan. Most likely you should claim 2 to have more accurate withholdings. 