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If your son wants to give the government an interest free loan all year so that he can get a bigger refund at tax time, he can increase the amount of tax withheld from his wages. A big refund based on withheld tax only means you gave the government the use of your money all year. Some people choose to do that.
https://www.irs.gov/pub/irs-pdf/fw4.pdf
https://www.irs.gov/individuals/tax-withholding-estimator
Hello Bloom.
Please have your son reviewThis Article in addition to reviewing and updating his W4.
Thank You
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