Evers, who works for two employers, is entitled to three personal allowances. Evers must claim the three allowances with each of the two employers during the entire calendar year.

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Evers should not claim the same allowances with both employers because this could result in under-withholding of taxes. Typically, allowances should be split appropriately between employers or claimed with one employer to ensure accurate tax withholding.

Evers, Who Works for Two Employers, Is Entitled to Three