Note

A teacher or training college student or any other student who receives an annual taxable salary taking a second job during the vacation should complete for the vacation employer a secondary tax code declaration on Form I.R.55. This will mean flat rate deductions based upon the tax code. If these rates are too high—for example, the regular annual salary or income from sources other than wages may not cover all the special exemptions the student could claim—application may be made to the local district office for a special tax code giving a suitable rate for deduction of tax.