OtterFillHow to fill in Form W-4
Form W-4 is the form you give your employer so it withholds the right amount of federal income tax from each paycheck. Every employee in the U.S. fills it in when starting a job, and gives it to the employer, not to the IRS.
Last checked against the official form:
- Form
- W-4
- Edition
- 2026
- Issued by
- Internal Revenue Service (IRS)
- Form language
- English
- Who receives it
- Your employer (payroll or HR), not the IRS
- Who fills it in
- Employees paid wages; self-employed people and nonresident aliens follow other rules
- How long it is valid
- Until you give a new one; a claim of exemption lasts for one year only
- Cost
- Free
- Without a form
- Your employer treats you as a single person with no other entries, which can mean too much tax withheld
What this form is
Form W-4, “Employee’s Withholding Certificate”, tells your employer how much federal income tax to hold back from your pay. If too little is withheld you generally owe tax, and maybe a penalty, when you file your return; if too much is withheld you generally get a refund.
The form has five steps. Step 1 (your details and filing status) and Step 5 (your signature) are for everyone. Steps 2 to 4 are only for people with more than one job, dependents, other income, deductions or a wish for extra withholding. If none of that applies to you, skip them.
The form has no “allowances” any more. The IRS removed them in 2020, so answers such as “1” or “0” no longer apply. The lines below follow the 2026 edition, which also has a worksheet for deductions and a table for multiple jobs on pages 3 to 5.
Who has to fill it in
You fill it in if:
- You are starting a job where you receive wages as an employee.
- Your situation changes and you want your employer to withhold a different amount, for example after marriage, a new child, a second job or a change in income.
Use a different form or rule if:
- You are a nonresident alien: read Notice 1392 before filling in the form.
- You work for yourself: you pay estimated tax with Form 1040-ES, or use the estimator to add extra withholding to a job.
- You are a contractor asked for tax details by a client: that is a Form W-9.
Field-by-field instructions
Step 1: Personal information
| On the form | What it means | How to fill it in |
|---|---|---|
| Step 1(a)First name and middle initial / Last name | Your full legal name, as it should appear for tax records. | Write your first name and middle initial, then your last name, exactly as on your Social Security card. If the name on the card is different, contact the Social Security Administration so that you get credit for your earnings. |
| Step 1(a)Address | Where your employer sends your tax documents. | Write the street address where you receive mail, with number and apartment. |
| Step 1(a)City or town, state, and ZIP code | The city, state and ZIP code of that address. | Write them as one address with the line above. |
| Step 1(b)Social security number | Your Social Security number, which your employer uses to report your wages. | Write the nine digits from your Social Security card. The form warns that you need a number valid for employment to claim certain credits or deductions. |
| Step 1(c)Single or Married filing separately / Married filing jointly or Qualifying surviving spouse / Head of household | How you expect to file your tax return, which sets the standard deduction and tax rates used for your withholding. | Check one box. Single or married filing separately; married filing jointly or qualifying surviving spouse; or head of household, which only applies if you are unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying person. |
Step 2: Multiple jobs or spouse works
| On the form | What it means | How to fill it in |
|---|---|---|
| Step 2Multiple Jobs or Spouse Works | A step for people with more than one job at a time, or a spouse who also works when you file jointly. | Choose only one option: (a) the online estimator, which is the most accurate and the right choice if you have self-employment income; (b) the Multiple Jobs Worksheet on page 3, with the result going to Step 4(c); or (c) check the box if there are only two jobs in total, and do the same on the other job’s form. Skip this step with one job. |
Step 3: Dependents and other credits
| On the form | What it means | How to fill it in |
|---|---|---|
| Step 3(a)Multiply the number of qualifying children under age 17 by $2,200 | The child tax credit for children under age 17, turned into a yearly amount. | Only if your total income will be $200,000 or less ($400,000 or less if married filing jointly). Enter the number of qualifying children under 17 times $2,200. A child generally must be your dependent, live with you for more than half the year and have the required Social Security number. |
| Step 3(b)Multiply the number of other dependents by $500 | The credit for other dependents, such as an older child or a qualifying relative. | Enter the number of other dependents times $500, under the same income limits as above. |
| Step 3Add the amounts from Steps 3(a) and 3(b), plus the amount for other credits. Enter the total here | The total of all credits you want your withholding to reflect. | Add the two lines above. You may also add an estimate of other credits, such as education credits or the foreign tax credit. This increases your paycheck and lowers any refund later. |
Step 4: Other adjustments
| On the form | What it means | How to fill it in |
|---|---|---|
| Step 4(a)Other income (not from jobs) | Income from outside this job on which nothing is withheld, such as interest, dividends or retirement income. | Optional. Enter the yearly amount if you want tax withheld for it. Do not include income from jobs or self-employment. If you prefer not to share it, use Step 4(c) instead. |
| Step 4(b)Deductions | Deductions that are more than the standard deduction, which lower your withholding. | Optional. If you expect itemized deductions or others such as for qualified tips, overtime or student loan interest, use the Deductions Worksheet on page 4 and enter the result. If you leave it blank, withholding is based on the standard deduction. |
| Step 4(c)Extra withholding | A fixed amount you want withheld on top of the calculated tax, each pay period. | Optional. Enter the extra amount per paycheck, including any result from the Multiple Jobs Worksheet. It lowers your paycheck and either raises your refund or lowers what you owe. |
Exempt from withholding
| On the form | What it means | How to fill it in |
|---|---|---|
| Exempt from withholding | A certification that no federal income tax should be withheld from your pay this year. | Check it only if you had no federal income tax liability last year and expect none this year. Then fill in only Steps 1(a), 1(b) and 5, and nothing else. It lasts for the year: you must give a new form by February 16, 2027. |
Step 5: Sign here
| On the form | What it means | How to fill it in |
|---|---|---|
| Step 5Employee’s signature (This form is not valid unless you sign it.) | Your signature, declaring under penalties of perjury that the form is true, correct and complete. | Sign yourself. The form is not valid without your signature. |
| Step 5Date | The day you sign. | Write today’s date. The employer’s box at the bottom is for the employer only; leave it blank. |
Key terms
| Term on the form | What it means |
|---|---|
| Withholding | The part of each paycheck your employer keeps and sends to the IRS as an advance payment of your income tax. |
| Filing status | The category you use on your tax return, such as single or married filing jointly, which decides your tax rates. |
| Head of household | A status for an unmarried person who pays more than half the cost of a home for themselves and a qualifying person. |
| Qualifying surviving spouse | A status for a widowed person who meets the IRS conditions, such as supporting a dependent child. |
| Qualifying child | A child under 17 at the end of the year who is your dependent, generally lives with you more than half the year and has the required Social Security number. |
| Other dependent | A dependent who does not qualify for the child tax credit, such as an older child or a relative you support. |
| Standard deduction | A fixed amount that lowers your taxable income, which the withholding calculation assumes unless you enter more in Step 4(b). |
| Itemized deductions | Specific deductible expenses, such as mortgage interest, charity gifts or state and local taxes, used instead of the standard deduction when they are higher. |
| Exemption from withholding | A claim that you owe no federal income tax, so nothing is withheld; it only applies if you meet both conditions and it expires after one year. |
| Tax Withholding Estimator | The IRS online tool at irs.gov/W4App that works out your withholding and can create a filled-in W-4. |
| Nonresident alien | A foreign person who is not a U.S. resident for tax purposes, who follows Notice 1392 when filling in a W-4. |
| Estimated tax | Tax you pay yourself during the year, with Form 1040-ES, on income that has no withholding. |
Common mistakes
- 1
Looking for allowances
Old guides tell you to claim a number of allowances. The current form has none; your answers are the filing status and the steps.
- 2
Skipping Step 2 with a second job
Without it, each employer withholds as if that job were your only one, and you can owe tax in April. Use the estimator, the worksheet or the two-job box.
- 3
Claiming dependents on both forms
Complete Steps 3 to 4(b) on only one form: the one for the highest paying job. Doing it twice, or for both spouses, means too little is withheld.
- 4
A name that does not match the Social Security card
Write the name exactly as on the card. A mismatch can mean your earnings are not credited to you.
- 5
Checking head of household when you do not qualify
It applies only if you are unmarried and pay more than half the costs of a home for yourself and a qualifying person.
- 6
Claiming exemption without meeting both conditions
You need no federal income tax liability last year and none expected this year. Otherwise you may owe tax and penalties when you file.
- 7
Forgetting that exemption expires
An exempt claim is for one year. Give your employer a new form by February 16, 2027, or withholding starts again.
- 8
Sending the form to the IRS
The form says to give it to your employer, not to the IRS.
- 9
Never updating it
After a marriage, a new child, a second job or a large refund or tax bill, complete a new form or use the estimator.
Questions and answers
Do I have to fill in a Form W-4?
Yes, if you are an employee, your employer needs it to withhold the correct tax. Everyone completes Steps 1 and 5; Steps 2 to 4 only if they apply to you.
What happens if I do not give my employer a W-4?
The form’s own notice says that without a properly completed form you are treated as a single person with no other entries, which usually means more tax is withheld.
Do I send Form W-4 to the IRS?
No. Give it to your employer, who keeps it and uses it to calculate withholding on your pay.
Which steps do I need with one job and no dependents?
Only Step 1 and Step 5: your details, your filing status, your signature and the date. Leave Steps 2 to 4 blank.
How often should I fill in a new W-4?
There is no deadline, but complete a new one whenever your situation changes: marriage or divorce, a new dependent, a second job, or a big change in income. The IRS suggests checking your withholding every January.
How do I get a bigger paycheck, or a bigger refund?
Use Step 3 and Step 4(b) to lower withholding, which gives a bigger paycheck. Use Step 4(c) to withhold more, which gives a bigger refund or a smaller bill.
I am a nonresident alien. Do I use the normal W-4?
You still use Form W-4, but read the IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, first, because it adds instructions for nonresident aliens.
Is there a better way to work out Step 2 to 4?
Yes. The IRS Tax Withholding Estimator at irs.gov/W4App asks about your pay, your spouse’s pay and your other income, and creates a filled-in Form W-4 that you can give to your employer.
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This guide explains a form. It is not legal, tax or immigration advice, and forms change: check the official instructions before you submit.