DH has been claiming 14 for years, no audits. We've got lots of nonrefundable credits, so needed to get his fed withholding to $0. Unfortunately, we'd need to claim 25 on state to get that to $0, but the state frowns on greater than 15, so 14 it is.
I just want to make sure you understand how a nonrefundable credit works.
It is
not required for you to get your tax withholding to zero to get all of your nonrefundable credits. A nonrefundable tax credit means you cannot push your tax liability to be negative. It
does not mean you are not entitled to a refund if your tax withholding is too high.
By example:
A single man earning $47750 in 2015 will incur a tax liability of $922.5 when just claiming the standard deduction and exemption. Assume he qualifies for $1000 in nonrefundable tax credits.
First assume this person set up tax withholding to have nothing withheld.
When he files his taxes, he will have incurred a tax liability of $922.50 while qualifying for $1000 in nonrefundable tax credits. However, he is only entitled to claim $922.50 in nonrefundable tax credits. He does not receive a refund.
Now assume this person set up tax withholding to have $1000 withheld in 2015.
When he files his taxes, he will have incurred a tax liability of $922.50 while qualifying for $1000 in nonrefundable tax credits. The nonrefundable tax credits push his tax liability to zero, but no further. Furthermore, he had $1000 in taxes withheld in 2015, so he is sent a tax refund of $1000.
Make sense?