What Form W-4 is for
Form W-4 is the form you give your employer so it can withhold the correct federal income tax from your pay. What you enter decides how much comes out of each paycheck. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund.
Employees fill it out. You submit one for each job you hold, and you complete a new one when changes to your personal or financial situation would change your entries. You hand the form to your employer instead of mailing it to the IRS, but your withholding is subject to review by the IRS. Steps 2 through 4 apply only if they fit you.
Who fills out Form W-4?
You fill out Form W-4 if you work as an employee and get paid wages. Your employer uses your entries to figure the federal income tax to withhold from your pay. If you hold more than one job at the same time, submit a separate Form W-4 for each job. If you are a nonresident alien, read Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before you complete this form.
When do you give Form W-4 to your employer?
You give the form to your employer, and the form text sets no general filing deadline. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. That includes a change in your marital status, in the number of jobs you or your spouse hold, in your dependents, or in your deductions or credits. If you claim exemption from withholding for 2026, you will need to submit a new Form W-4 by February 16, 2027.
How do you fill out Form W-4?
Step 1 asks for your name, address, social security number, and anticipated filing status. Your filing status sets the standard deduction and tax rates used to compute your withholding. Complete Steps 2 through 4 only if they apply to you. If they do not, skip to Step 5 and sign. Your employer then fills in its name and address, your first date of employment, and its employer identification number.
If your name does not match the name on your social security card, contact SSA at 800-772-1213 or go to www.ssa.gov so you get credit for your earnings. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form.
- Sign in Step 5. The form is not valid unless you sign it.
- With several jobs, complete Steps 3 through 4(b) on only one Form W-4.
- Withholding is most accurate if you do that on the form for the highest paying job.
What if you have two jobs or your spouse works?
Complete Step 2 if you hold more than one job at a time, or if you are married filing jointly and your spouse also works. The correct withholding depends on income from all of those jobs. Do only one of the three options below. If you check the box in option (c), the standard deduction and tax brackets are cut in half for each job. That option fits jobs with similar pay, and the wider the pay gap, the more extra tax may be withheld.
- (a) Use the estimator at www.irs.gov/W4App. Use this option if you or your spouse have self-employment income.
- (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c).
- (c) If there are only two jobs total, check the box, and check it on the other job's Form W-4 too.
How do dependents, other income, and deductions change your withholding?
Use Step 3 if your total income will be $200,000 or less, or $400,000 or less if you are married filing jointly. Multiply your qualifying children under age 17 by $2,200 and your other dependents by $500, then add any other credits you expect, such as the foreign tax credit and education credits. A larger Step 3 amount increases your paycheck and reduces any refund.
Step 4 handles everything else. Enter other income with no withholding in 4(a), such as interest, dividends, and retirement income. Enter the amount from the Deductions Worksheet, line 15, in 4(b) if you expect deductions beyond the basic standard deduction. Enter extra tax you want withheld each pay period in 4(c).
Can you claim exemption from withholding?
You may claim exemption from withholding for 2026 if you meet both conditions. You had no federal income tax liability in 2025, and you expect to have no federal income tax liability in 2026. You had no 2025 liability if your total tax on line 24 of your 2025 Form 1040 or 1040-SR is zero, or less than the sum of lines 27a, 28, 29, and 30, or if you were not required to file because your income was below the filing threshold for your correct filing status.
To claim it, check the box in the Exempt from withholding section, then complete Steps 1(a), 1(b), and 5. Do not complete any other steps. No income tax will be withheld from your paycheck, and you may owe taxes and penalties when you file your 2026 tax return.
Form W-4 line by line
| Line | What goes there |
|---|---|
| Step 1(a) | Your first name and middle initial, last name, address, city or town, state, and ZIP code. |
| Step 1(b) | Your social security number. |
| Step 1(c) | Your anticipated filing status: single or married filing separately, married filing jointly or qualifying surviving spouse, or head of household. |
| Step 2(c) | Check this box only if there are two jobs total, and check the same box on the Form W-4 for the other job. |
| 3(a) | The number of qualifying children under age 17 multiplied by $2,200. |
| 3(b) | The number of other dependents multiplied by $500. |
| Step 3 | The total of 3(a) and 3(b), plus the amount for other credits you expect to claim. |
| 4(a) | Other income you expect this year that will not have withholding, such as interest, dividends, and retirement income. Leave out jobs and self-employment. |
| 4(b) | The amount from the Deductions Worksheet, line 15. Skip this line and your withholding is based on the standard deduction. |
| 4(c) | Extra tax you want withheld each pay period, including any amount from the Multiple Jobs Worksheet, line 4. |
| Exempt from withholding | Check this box to certify you meet both conditions for exemption for 2026. |
| Step 5 | Your signature and the date. Signing declares, under penalties of perjury, that the certificate is true, correct, and complete. |
| Employers Only | Your employer enters its name and address, your first date of employment, and its employer identification number (EIN). |
Source: IRS, Form W-4 (Rev. 2026). This page explains the form in plain English. It is not tax advice.