Form W-4
Employee's Withholding Certificate
Agency
IRS
Version
Rev. December 2025
Fee
Free
Deadline
Submit to your employer on or before your first day of work; update any time your situation changes.
Official PDF hosted at www.irs.gov · Verified 2026-05-17
Who Needs This Form
- Starting a new job in the US
- Getting married, divorced, or widowed
- Having a child or adopting
- Adjusting withholding after a raise or pay cut
- Working multiple jobs or with a working spouse
Step-by-Step Guide
Form W-4 tells your employer how much federal income tax to withhold from each paycheck. It is not filed with the IRS — you hand it to your employer when you start a job or whenever your tax situation changes. Filling it out accurately keeps your paycheck and your annual tax refund (or balance due) in line with what you actually owe.
Step 1 — Enter Personal Information
Everyone fills out Step 1. Your name, address, Social Security number, and filing status set the baseline withholding tables your employer uses.
Line (a) — Name and address
Use your legal name as it appears on your Social Security card. Mismatched names can delay your W-2 and IRS processing.
Common mistake: Using a nickname or a married name that has not been updated with the Social Security Administration.
Tip: If you recently married or changed your name, file Form SS-5 first so the new name is on record before you submit W-4.
Line (b) — Social Security number
Your nine-digit SSN. If you have an Individual Taxpayer Identification Number (ITIN) instead, see Pub 15-T — most employers cannot accept an ITIN on W-4.
Common mistake: Writing an ITIN in the SSN box. Your employer cannot use it for federal withholding under standard payroll.
Line (c) — Filing status
Single / Married filing jointly / Head of household. Choose the status you expect to use on next year's tax return — not your status from last year.
Tip: Head of Household applies if you are unmarried and pay more than half the cost of keeping up a home for a qualifying person.
Step 2 — Multiple Jobs or Spouse Works
Only complete this step if you (a) hold more than one job at the same time, or (b) are married filing jointly and your spouse also works. If neither applies, skip to Step 3.
Option (a) — Use the IRS Tax Withholding Estimator
Recommended for the most accurate result. The estimator at irs.gov/W4App walks through both jobs and gives you a specific dollar amount to put on Line 4(c).
Tip: Use the estimator if your two jobs pay very differently — the worksheet method assumes similar wages.
Option (b) — Use the Multiple Jobs Worksheet
Page 3 of the W-4 PDF. The higher-paying job's W-4 is where you enter the extra withholding amount; the lower-paying job's W-4 leaves Steps 2-4 blank.
Option (c) — Check the box for two similar-paying jobs
Only check this if both jobs (or both spouses' jobs) pay roughly the same. Check the box on BOTH W-4 forms — the math depends on it being symmetric.
Common mistake: Checking Option (c) on only one of two jobs. That under-withholds at job 1 and leaves job 2 unprotected.
Step 3 — Claim Dependents
If your total income will be $200,000 or less ($400,000 or less for joint filers), claim the Child Tax Credit and any Credit for Other Dependents here.
Number of qualifying children under 17 × $2,000
Each child who is your dependent and under age 17 on Dec 31. Multiply by $2,000 and enter the total.
Common mistake: Counting a child who turns 17 during the year. The credit cuts off the year the child reaches 17.
Number of other dependents × $500
Older children, parents, or other qualifying relatives you claim as dependents. Multiply by $500 and add to the line above.
Total to Line 3
Sum the dollar amounts. Your employer subtracts this directly from the tax otherwise withheld.
Tip: If you and your spouse both work, only ONE of you should claim dependents on Step 3 — claiming on both W-4s doubles the credit and under-withholds.
Step 4 — Other Adjustments (optional)
Use Step 4 to fine-tune withholding for side income, deductions beyond the standard deduction, or extra dollar amounts you want held back each pay period.
Line 4(a) — Other income (not from jobs)
Interest, dividends, retirement income, rental income, etc., that won't have tax withheld. Adds to wages for the withholding calculation.
Tip: If you have substantial 1099 income, paying estimated taxes (Form 1040-ES) is usually cleaner than loading it all onto Line 4(a).
Line 4(b) — Deductions
Use the Deductions Worksheet on page 3 if you expect to itemize or have above-the-line deductions exceeding the standard deduction. Enter the result here.
Common mistake: Entering the standard deduction on Line 4(b). The withholding tables already include it — entering it twice triggers under-withholding.
Line 4(c) — Extra withholding per pay period
A flat dollar amount taken from every paycheck. The simplest fix when you owed at tax time last year: divide the shortfall by remaining pay periods and put that here.
Tip: This is also where you enter the dollar amount the IRS Estimator gave you in Step 2(a).
Step 5 — Sign and Date
Your signature certifies under penalty of perjury that the information is accurate. An unsigned W-4 is invalid — your employer must withhold as if you were single with no adjustments.
Employee signature
Sign your name in ink (paper form) or electronically through your employer's payroll portal.
Date
The date you sign. Your employer uses this to determine the effective payroll cycle.
Common mistake: Backdating to a prior pay period. The W-4 only affects future pay; backdating does not retroactively change earlier withholding.
Common Mistakes to Avoid
Treating it like the old W-4 with 'allowances'
The W-4 was redesigned in 2020. There are no allowances anymore. Instructions you remember from before 2020 (claim 0, 1, 2 allowances, etc.) no longer apply.
Fix: Use the current form and the IRS Tax Withholding Estimator. Ignore advice that talks about allowances.
Both spouses claiming dependents in Step 3
If both W-4s claim the same children, each employer reduces withholding by the same credit. Result: you under-withhold and owe at tax time.
Fix: Only the spouse with the higher-paying job should claim dependents in Step 3. Leave Step 3 blank on the other W-4.
Forgetting Step 2 when you take a second job
Each job's payroll system assumes it's your only source of income, so each withholds at the lowest brackets. Two jobs together push you into a higher bracket — and neither one knows.
Fix: Use IRS Tax Withholding Estimator or the Multiple Jobs Worksheet. Add the calculated extra dollar amount to Line 4(c) on the higher-paying job's W-4.
Not updating after a life event
Marriage, divorce, a new baby, or a big raise all change your tax picture. Last year's W-4 will no longer match your actual tax bill.
Fix: File a new W-4 with your employer within 10 days of the event for the most accurate withholding.
Writing a number on Line 4(c) without the math
Picking '$50 per paycheck' because it sounds reasonable often over- or under-corrects. The IRS estimator gives a number that lines up with your actual liability.
Fix: Run the estimator at irs.gov/W4App. It takes 10-15 minutes and returns a specific dollar amount to enter.
Claiming exempt when you actually owe tax
You can write 'Exempt' below Line 4(c) only if you had no federal tax liability last year AND expect none this year. Most employees do not qualify.
Fix: Don't claim exempt unless both conditions are true. False exempt claims are subject to a $500 penalty plus interest on under-withheld tax.
Submitting an unsigned W-4
Unsigned W-4s are invalid. Your employer must default to withholding as if you were single with no adjustments — usually the highest withholding scenario.
Fix: Always sign Step 5. If you submit via payroll portal, complete the e-signature step.
Using last year's W-4 PDF
Tax brackets and standard deductions shift each year. An older PDF may not include the current year's bracket figures in the worksheets.
Fix: Download a fresh copy from irs.gov/pub/irs-pdf/fw4.pdf each January or whenever you submit a new one.
Fill Online — Free
Fill Form W-4 in your browser
Employee's Withholding Certificate. Step through the fields below, then download a filled PDF — your data never leaves this page.
Step 1 of 5
Step 1: Personal Information
Enter your personal information as it appears on your Social Security card.
Use your legal name as shown on your Social Security card.
Your SSN is used to match this form with your tax return. Never enter an ITIN.
Tip: Don't use your spouse's SSN — this form is always tied to the wage-earner.
Your filing status determines your standard deduction and tax brackets. Pick the one you'll use on your 1040.
Related Forms
See all forms →Forms commonly used alongside this one.
Related Guides
Frequently Asked Questions
Do I need to fill out a new W-4 every year?
Only if your situation changed. The W-4 stays in effect with your employer until you replace it. The exception: if you claimed 'Exempt' from federal withholding, you must file a new W-4 by February 15 each year to keep that status.
What if I have multiple jobs?
Use Step 2 of the W-4. The most accurate path is the IRS Tax Withholding Estimator at irs.gov/W4App, which calculates an exact dollar amount to add to Line 4(c) of your higher-paying job's W-4. If both jobs pay roughly the same, check Step 2(c) on BOTH W-4 forms.
How does the W-4 affect my tax refund?
Withholding too much each paycheck gives you a bigger refund but means you've loaned the government money interest-free all year. Withholding too little gets you a bigger paycheck now but creates a tax bill in April. The W-4 is the dial that balances the two.
What's the difference between W-4 and W-9?
W-4 is for employees on payroll — your employer uses it to withhold income tax from your paycheck. W-9 is for freelancers and contractors — the business pays you the full invoice amount and reports your earnings on Form 1099 at year end. If you're a W-2 employee, you fill out a W-4; if you're an independent contractor, you fill out a W-9.
Can my employer reject my W-4?
Employers cannot reject a valid, signed W-4. However, if the IRS sends your employer a 'lock-in letter' specifying maximum withholding (usually for repeated under-withholding), the employer must follow the lock-in until the IRS releases it.
What happens if I don't file a W-4 with a new employer?
Federal regulations require the employer to withhold as if you filed a W-4 with single filing status and no other adjustments. This usually results in the highest withholding scenario — more taken from your paycheck than you actually owe.
Can I claim 'Exempt' on my W-4?
Only if both are true: (1) you had no federal income tax liability last year, AND (2) you expect to have none this year. Most employees do not qualify. Write 'Exempt' in the space below Line 4(c) and complete Steps 1 and 5. Exempt status expires every February 15.
When does a new W-4 take effect?
By IRS rule, your employer must put a new W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after you submit it. In practice, most payroll systems implement the change within one or two pay cycles.
Sources
Disclaimer: Mubboo Editorial Team. This guide is for general information only and is not tax, legal, or immigration advice. Tax and immigration rules change — always confirm with the official agency, a licensed tax professional, or an immigration attorney before relying on these instructions for filing.