Before you start
You complete a W-4 when you start a job, and you can submit a new one anytime your situation changes (marriage, new child, second job, big income change). Gather your most recent pay stub and last year’s return. The IRS Tax Withholding Estimator can give you a tailored result.
Step 1: Personal information and filing status
Enter your name, address, SSN and filing status (single or married filing separately; married filing jointly or qualifying surviving spouse; head of household). Choose the status you expect to use when you file.
Step 2: Multiple jobs or spouse works
Complete this step only if you have more than one job at a time or your spouse also works, because withholding tables assume each job is your only job. You have three options: use the IRS online estimator (most accurate), use the worksheet on the form, or check the box in Step 2(c) if there are exactly two jobs with similar pay. Skipping this step is the most common reason people owe unexpectedly.
Step 3: Claim dependents and credits
If your income is below the thresholds on the form, enter the total amount of credits you expect — for example, for qualifying children under 17 and other dependents — to reduce your withholding. The amounts reflect the child tax credit rules; see child tax credit requirements. If your income is above the thresholds, don’t claim them here or leave it blank.
Step 4: Other adjustments (optional)
- (a) Other income: enter income that isn’t from jobs (interest, dividends, retirement income) to increase withholding and avoid underpayment.
- (b) Deductions: if you expect to itemize deductions beyond the standard deduction, enter the excess to reduce withholding.
- (c) Extra withholding: an extra dollar amount per paycheck.
Step 5: Sign
Sign and date. The form is not valid without a signature. Your employer keeps it; they don’t send it to the IRS in most cases.
Want personalized entries? The IRS’s Tax Withholding Estimator walks you through them, and our refund and withholding estimator gives a quick gut-check first.
Common scenarios
| Situation | What to consider |
|---|---|
| Single, one job, no kids | Complete Step 1 and sign; skip the rest. |
| Two jobs | Use Step 2 (estimator or checkbox). |
| Married, both working | Step 2 on one form; account for combined income. |
| Side income | Add in Step 4(a) or make estimated payments; see estimated taxes. |
| Large refund each year | Adjust Step 3/4 to reduce withholding. |
Claiming exempt from withholding
You can claim exempt only if you had no federal income tax liability last year and expect none this year. You must submit a new W-4 each year to keep the exemption. Exempt status doesn’t stop Social Security and Medicare withholding.
How to check if it’s working
After a few paychecks, compare your year-to-date withholding to your expected tax using the estimator. Adjust if needed. See how withholding works.
State W-4s
Many states have their own withholding forms. Ask your employer if you work in a state with income tax.
Frequently asked questions
Are W-4 allowances still used?
No. The redesigned W-4 (from 2020) replaced allowances with steps for filing status, multiple jobs, dependents and adjustments.
How do I stop owing money at tax time?
Complete Step 2 if you have multiple jobs, add side income in Step 4(a) or extra withholding in 4(c), and use the IRS estimator.
Can I change my W-4 anytime?
Yes. You can submit a new W-4 to your employer whenever your situation changes.
Official sources
- IRS: About Form W-4
- IRS: Tax Withholding Estimator
- IRS Publication 505: Tax withholding and estimated tax
- IRS Publication 15 (Circular E): Employer’s Tax Guide
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.