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Quired to withhold at the highest rate until the employee submits a corrected Form reflecting the proper exemption they are entitled to claim DEPENDENTS To qualify as your dependent (Line 4 above), a person must receive more than onehalf of his or her support from you for the year and must be related to you as follows Here is the list of sectors part of the priority group 1 – Commuter transport (land, air and sea), including logistics 2 – Frontline government workers in justice, security
