W-4 Employee’s Withholding Certificate

W-4 Employee’s Withholding Certificate

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Your withholding is subject to review by the IRS.
Step 1: Personal Information
First name and middle initial
Last name
Social Security Number
Address
City or Town, State, and Zip Code
Marital Status: Choose One

Single or Married filing separatelyMarried filing jointly or Qualifying surviving spouseHead of household Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual
Step 2: Multiple Jobs or Spouse Works
Complete this step if you 1 hold more than one job at a time, or 2 are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.

Do only one of the following.
1. Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step and Steps 3–4 If you or your spouse have self-employment income, use this option; or
2. Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4c below; or
3. If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, (b) is more accurate.
Check if Option C applies to you:

If there are only two jobs total, you may check this box.
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job
Step 3: Claim Dependent and Other Credits
If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000
Multiply the number of other dependents by $500 . . . . .
Add the amounts above for qualifying children and other dependents. You may add tothis the amount of any other credits. Enter the total here:
Step 4 (optional):
4(a) Other income (not from jobs). If you want tax withheld for other income youexpect this year that won’t have withholding, enter the amount of other income here.This may include interest, dividends, and retirement income
4(b) Deductions. If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the result here
4(c) Extra withholding. Enter any additional tax you want withheld each pay period
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.

Clear
Today's Date

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Date
Step 2(b): Multiple Jobs Worksheet
Step 2(b)—Multiple Jobs Worksheet (Keep for your records

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. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.

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
1:
2: 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.
1. 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
2. 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
3. Add the amounts from lines 2a and 2b and enter the result on line 2c
2a
2b
2c
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
3
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)
4
Step 4(b)—Deductions Worksheet
1: Enter an estimate of your 2025 itemized deductions (from Schedule A (Form 1040)). 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
1
2: Enter:
- $30,000 if you’re married filing jointly or a qualifying surviving spouse
- $22,500 if you’re head of household
- $15,000 if you’re single or married filing separately
2
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-”
3
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
4
5: Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4
5
Should be Empty:

W-4 Employee’s Withholding Certificate

Step 1: Personal Information

Step 2: Multiple Jobs or Spouse Works

Step 3: Claim Dependent and Other Credits

Step 4 (optional):

Step 5: Sign Here

Step 2(b): Multiple Jobs Worksheet

Step 4(b)—Deductions Worksheet