Employee's Withholding Certificate (Form W-4) - Complete for Correct Federal Income Tax Withholding

Sep 2, 2026

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Employee’s Withholding Certificate (Form W-4) provides step-by-step instructions for completing withholding elections so employers can withhold the correct amount of U.S. federal income tax from pay. The form covers personal information, multiple jobs guidance, dependent and other credit calculations, other income and deductions adjustments, and optional extra withholding. It also includes rules for claiming exemption from withholding, signature and date requirements, and IRS review, with references for future updates, purposes, and related publications.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages5

Reading Time13 min

AccessFree to download

General Instructions

Future Developments

Purpose of Form

Step 1: Enter Personal Information

Step 2: Complete for Multiple Jobs

Step 3: Claim Dependent and Other Credits

Step 4: Other Adjustments

Step 5: Sign Here

| Fom
Department of the Treasury
nternal Revenue Service | | Employee's Withholding Certificate
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
Give Form W-4 to your employer.
Your withholding is subject to review by the IRS. | | | OMB No.1545-0074 | | --- | --- | --- | --- | --- | --- | | | | | | | 2026 | | Step 1:
Enter
Personal
Information | (a)First name and middle initial | | Last name | (b)Social security number | | | | Address | | | Does your name match the
name on your social security
card?If not,to ensure you get
credit foryour earnings,
contact SSA at 800-772-1213
or go to www.ssa.gov. | | | | City or town,state,and ZIP code | | | | | | | (c) □Single or Married filing separately
□Married filing jointly or Qualifying surviving spouse
Head of household (Check only if you're unmaried and pay more than half the costs of keeping up a home for yourself and a qualifying individual. | | | | | | | Caution:To claim certain credits or deductions on your tax return,you (and/or your spouse if maried filing jointl)are requred to have a social security
number valid foremployment.See page 2 for more information. | | | | | TIP:Consider using the estimator at www.irsgov/W4App to determine the most accurate withholding for the rest of the year if you:are completing this form after the beginning of the year;expect to work only part of the year;or have changes during the year in yourmarital status,number of jobs for you(and/or your spouse if married filing jointly),dependents,other income (not from jobs),deductions,or credits.Have your most recent pay stub(s)from this year available when using the estimator.At the beginning of nextyear,use the estimator again to recheck your withholding. Complete Steps 2-4 ONLY if they apply to you;otherwise,skip to Step 5.See page 2 for more information on each step,who canclaim exemption from withholding,and when to use the estimator at www.irs.gov/W⁴App. Step 2:Complete this step if you(1)hold more than one job at a time,or(2)are married filing jointly and your spouseMultiple Jobsalso works.The correct amount of withholding depends on income earned from allof these jobs.or SpouseDo only one of the following.Works(a)Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step(and Steps 3-4).If you or your spouse have self-employment income,use this option;or (b)Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c)below;orr (c)If there are only two jobs total,you may check this box.Do the same on Form W-4 for the other job.Thisoption is generally more accurate than Step 2(b)if pay at the lower paying job is more than half of the pay atthe higher paying job.Otherwise,Step 2(b)is more accurate..···········..□ Complete Steps 3-4(b)on Form W-4 for only ONE of these jobs.Leave those steps blank for the other jobs.(Your witholding will | be most accurate | if you complete Steps 3-4(b)on the Form W-4 for the highest paying job.) | | | | | --- | --- | --- | --- | --- | | Step 3:
Claim
Dependent
and Other
Credits | If your total income will be $200,000 or less($400,000 or less if
married filing jointly):
(a)Multiply the number of qualifying children under age 17 by
3(a)
$2,200.......
(b)Multiply the number of other dependents by $500
3(b)
Add the amounts from Steps 3(a)and 3(b),plus the amount for other c
total here .. . . .. . | | $
$
redits.Enter the | $
3 | | | | | | | | Step 4:
Other
Adjustments | (a)Other income (not from jobs).If you want tax withheld for other income you
expect this year that won't have withholding,enter the amount of other income here.
This may include interest,dividends,and retirement income...... | |

FAQs

What does claiming exemption from withholding require?

The employee must certify they meet both conditions for exemption for the relevant tax year. Exemption also requires understanding that a new Form W-4 must be submitted for the next year.

Sep 2, 2026

Upload by Gloria