Form W-4

Step 2(b): Multiple Jobs Worksheet

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.
You can check out Page 4 here.
Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App.
1. Two jobs
If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the“Lower Paying Job” column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3.
Three jobs: If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3.
2a.
Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries and enter that value on line 2a.
2b.
Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount on line 2b.
2c. Add the amounts from lines 2a and 2b and enter the result here.
Pre-filled calculation
3. Enter the number of pay periods per year for the highest paying job.
For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc.
4. Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3.
Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want withheld)

Step 4(b): Deductions Worksheet

If you want to claim other deductions, complete this worksheet.
1. Enter an estimate of your 2021 itemized deductions
Such deductions may include qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of your income.
2. Based on Marital Status from page 1, the value below is entered into Box 2:
- $25,100 if you’re married filing jointly or qualifying widow(er)
- $18,800 if you’re head of household
- $12,550 if you’re single or married filing separately
Value that applies to you from above
3. If line 1 is greater than line 2, subtract line 2 from line 1 and enter the result here. If line 2 is greater than line 1, enter “-0-” .
4. Enter an estimate of your student loan interest, deductible IRA contributions, and certain other adjustments (from Part II of Schedule 1 (Form 1040)).
See Pub. 505 for more information.
5. Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4.
Pre-filled calculation

Step 5: Sign Here
Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Date

MonthDayYear
Date
Employee's Signature*

Clear
This form is not valid unless you sign it.
Employers Only
Employer's Name
Employer's Address

Street Address

Street Address Line 2

CityState

Zip Code
First date of employment*

MonthDayYear
Date
Employer Identification Number (EIN)
Should be Empty:

Employee’s Withholding Certificate

Step 1: Personal Information

Step 2: Multiple Jobs or Spouse Works

Step 3: Claim Dependents

Step 4: Other Adjustments (optional)

Step 2(b): Multiple Jobs Worksheet

Step 4(b): Deductions Worksheet

Step 5: Sign Here

Employers Only