How to Fill Out a W-4 Form: Step-by-Step Guide
The W-4 (Employee's Withholding Certificate) tells your employer how much federal income tax to withhold from your paycheck. This guide walks through each step for both employees and employers.
Download W-4 Form Template (Google Docs) →
The 5 Steps of the W-4
| Step | What you fill in | Required? |
|---|---|---|
| Step 1 | Personal info — name, address, SSN, filing status | Yes |
| Step 2 | Multiple jobs or spouse works | Only if applicable |
| Step 3 | Claim dependents (children and other dependents) | Only if applicable |
| Step 4 | Other adjustments — additional income, deductions, extra withholding | Optional |
| Step 5 | Sign and date | Yes |
Most employees only need to complete Steps 1 and 5. Steps 2-4 are for specific situations.
Step 1: Personal Information
(a) Enter your first name, middle initial, and last name
Enter your Social Security Number
(b) Enter your street address, city, state, and ZIP code
(c) Check your filing status:
- Single or Married filing separately
- Married filing jointly (or qualifying widow(er))
- Head of household (unmarried and paying more than half the cost of keeping up a home for a qualifying individual)
Your filing status determines your tax bracket and standard deduction amount.
Step 2: Multiple Jobs or Spouse Works
Complete this step only if you hold more than one job at the same time, or if you're married filing jointly and your spouse also works. You have three options:
- Use the IRS Tax Withholding Estimator at irs.gov/W4App — most accurate method
- Use the Multiple Jobs Worksheet included with the official W-4 form
- Check the box if there are only two jobs total and both earn similar pay
If you skip this step when it applies, you'll likely have too little tax withheld during the year.
Step 3: Claim Dependents
If your total household income is $200,000 or less ($400,000 or less if married filing jointly):
- Qualifying children under 17: multiply the number by $2,000
- Other dependents: multiply the number by $500
Add both amounts and enter the total. This reduces your withholding to account for the child tax credit and credit for other dependents.
Step 4: Other Adjustments (Optional)
(a) Other income: Enter income you expect this year that won't have taxes withheld (interest, dividends, retirement income). This increases your withholding to cover it.
(b) Deductions: If you plan to itemize deductions or claim above-the-line deductions that exceed the standard deduction, enter the difference. This decreases your withholding.
(c) Extra withholding: Enter any additional dollar amount you want withheld per pay period. Useful if you have freelance income or other sources without automatic withholding.
Step 5: Sign and Date
Sign and date the form. Your signature confirms the information is accurate. The form is not valid without a signature.
For Employers
Put the completed W-4 into effect no later than the start of the first payroll period ending on or after the 30th day from the date you receive it.
If an employee doesn't submit a W-4, withhold at the default rate (single filer, no adjustments).
Do not send W-4 forms to the IRS. Keep them in your records.
Include the W-4 in your new employee paperwork checklist.
When to Update Your W-4
Submit a new W-4 when:
- •You get married or divorced
- •You have a child or add a dependent
- •You start or stop a second job
- •Your spouse starts or stops working
- •Your income changes significantly
- •You consistently owe taxes or get large refunds at filing time
A good rule of thumb: review your W-4 at the start of each year and after any major life event.
Frequently Asked Questions
Common questions about the W-4 Employee's Withholding Certificate.
Your employer will withhold taxes at the highest default rate — single filer with no adjustments. You will likely have more withheld than necessary.
Yes, if you had no tax liability last year and expect none this year. Write "Exempt" on the form. This must be renewed each year by February 15.
Fill out a new W-4 and submit it to your employer. The new form replaces the old one. There is no penalty for submitting a corrected W-4.
The W-4 is what you give your employer at the start of employment (or when updating withholding). The W-2 is what your employer gives you at the end of the year showing total wages and taxes withheld.
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