1.phan mai is single with two dependent children under age 17. phan estimates her wages for the year will be $42,000 and her itemized deductions will be $14,000. in the previous year, phan had a small tax liability. assuming phan files as head of household, use form w-4 on pages 9-35 and 9-36 to determine the number of withholding allowances phan should claim.