Refund tax talk. what does this statement mean?

It appears that this statement is similar to question 7 on IRS form W-4. If one meets these conditions they can request that they are not subject to withholding from their wages. Generally this applies to folks with rather small income from wages and their total taxable income does not subject them to tax liability. If that is true any withholding would be refunded so there is no point of sending it to the government so they can send it back at the end of the year.