How to Fill Out a W-4: Step-by-Step
The 2026 Form W-4 has five steps: personal information and filing status, multiple jobs, dependents and other credits, other adjustments, and a signature. The form says to complete Steps 2–4 only if they apply to you and otherwise to skip to Step 5; this page describes what each step says, using the IRS’s own words.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
What the form is for
The IRS About Form W-4 page opens with this:
“Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.”
The form’s instructions explain why the withholding matters:
“If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund.”
To see how a withholding choice changes a paycheck, try the paycheck calculator. The IRS also points to its withholding estimator at www.irs.gov/W4App on the form:
“TIP: Consider using the estimator at www.irs.gov/W4App to determine the most accurate withholding for the rest of the year if you: are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs), deductions, or credits.”
Step 1: Enter Personal Information
Step 1 asks for your name, address, social security number and filing status. The form lists three filing status boxes: Single or Married filing separately; Married filing jointly or Qualifying surviving spouse; and Head of household. The instructions say:
“Step 1(c). Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding.”
“Head 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.)”
Right after Step 1 the form says to complete Steps 2–4 “ONLY if they apply to you”:
“Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5.”
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.”
The form gives three options and says to pick one:
“Do only one of the following.
(a) 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
(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or”
“(c) 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 Step 2(b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, Step 2(b) is more accurate”
It also says which Form W-4 carries Steps 3 and 4(b):
“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.)”
“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.”
Step 3: Claim Dependent and Other Credits
Step 3 is printed with a total income condition and two multiplication lines:
“If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
(a) Multiply the number of qualifying children under age 17 by $2,200
[…]
(b) Multiply the number of other dependents by $500”
| Line | What the form multiplies | Amount per person |
|---|---|---|
| 3(a) | Number of qualifying children under age 17 | $2,200 |
| 3(b) | Number of other dependents | $500 |
| Income condition | Total income of this much or less | $200,000 ($400,000 if married filing jointly) |
The instructions for Step 3 describe the child condition and the effect on a paycheck:
“To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number.”
“Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return.”
For how these credits work on a tax return, see the child tax credit 2026 page.
Step 4: Other Adjustments
Step 4 has three lines:
“(a) Other income (not from jobs). If you want tax withheld for other income you expect this year that won’t have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income”
“(b) Deductions. Use the Deductions Worksheet on page 4 to determine the amount of deductions you may claim, which will reduce your withholding. (If you skip this line, your withholding will be based on the standard deduction.)”
“(c) Extra withholding. Enter any additional tax you want withheld each pay period”
The instructions describe Step 4(b) and Step 4(c) this way:
“Enter in this step the amount from the Deductions Worksheet, line 15, if you expect to claim deductions other than the basic standard deduction on your 2026 tax return and want to reduce your withholding to account for these deductions.”
“Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe when you file your tax return.”
| Worksheet line | Amount printed | Income condition printed on the form |
|---|---|---|
| 1a Qualified tips | Enter an estimate of your qualified tips up to $25,000 | Total income less than $150,000 ($300,000 if married filing jointly) |
| 1b Qualified overtime compensation | Enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if married filing jointly) of the “and-a-half” portion of time-and-a-half compensation | Total income less than $150,000 ($300,000 if married filing jointly) |
| 1c Qualified passenger vehicle loan interest | Enter an estimate of your qualified passenger vehicle loan interest up to $10,000 | Total income less than $100,000 ($200,000 if married filing jointly) |
| 3a Seniors age 65 or older | Enter $6,000 if you are age 65 or older before the end of the year | Total income less than $75,000 ($150,000 if married filing jointly) |
| 3b Seniors age 65 or older, spouse | Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment | Total income less than $75,000 ($150,000 if married filing jointly) |
| 11 Standard deduction, married filing jointly or qualifying surviving spouse | $32,200 | Filing status as printed |
| 11 Standard deduction, head of household | $24,150 | Filing status as printed |
| 11 Standard deduction, single or married filing separately | $16,100 | Filing status as printed |
The worksheet refers to the Instructions for Schedule 1-A (Form 1040) for whether you qualify for the deductions on lines 1a, 1b, 1c, 3a and 3b. See also the standard deduction 2026 page, no tax on tips calculator and senior deduction calculator.
Exempt from withholding (printed after Step 4)
The form has a separate box and a certification for people who claim exemption:
“You may claim exemption from withholding for 2026 if you meet both of the following conditions: you had no federal income tax liability in 2025 and you expect to have no federal income tax liability in 2026.”
“If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2026 tax return. To claim exemption from withholding, certify that you meet both of the conditions by checking the box in the Exempt from withholding section. Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 16, 2027.”
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.
Employee’s signature (This form is not valid unless you sign it.)”
Below the signature the form has an “Employers Only” section for the employer’s name and address, the first date of employment and the employer identification number.
“Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties.”
What this page leaves out
- It does not tell anyone which choice to make in any step; it repeats what the form says.
- The form points nonresident aliens to Notice 1392 before completing the form, and this page does not cover that notice.
- The Multiple Jobs Worksheet tables on page 5 of the form are not reproduced here.
Frequently asked questions
Which steps of Form W-4 does the IRS say to complete?
The form says: “Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5.” The form does not attach that condition to Step 1 or to Step 5, the signature.
What are the three options in Step 2?
Option (a) is the IRS estimator at www.irs.gov/W4App, option (b) is the Multiple Jobs Worksheet on page 3 with the result entered in Step 4(c), and option (c) is a checkbox for two jobs total. The form says to do only one of them, and that Steps 3–4(b) are completed on only one Form W-4.
What amounts does Step 3 use?
For total income of $200,000 or less ($400,000 or less if married filing jointly), the form multiplies the number of qualifying children under age 17 by $2,200 and the number of other dependents by $500, then adds the amount for other credits.
What do Step 4(a), 4(b) and 4(c) ask for?
Step 4(a) is other income not from jobs, Step 4(b) is the result of the Deductions Worksheet on page 4, and Step 4(c) is any extra tax to be withheld each pay period. The form says that if Step 4(b) is skipped, withholding is based on the standard deduction.
How does the form describe claiming exemption from withholding?
The 2026 form says exemption may be claimed if the person had no federal income tax liability in 2025 and expects to have none in 2026, and that the person then completes Steps 1(a), 1(b), and 5 and no other steps. It adds that the person must submit another Form W-4 by February 16, 2027.
Does Form W-4 need a signature?
Yes. Step 5 says: “Employee’s signature (This form is not valid unless you sign it.)” The “Employers Only” section at the bottom of the form is for the employer’s name and address, first date of employment and employer identification number.
What happens if the form is not properly completed?
The form’s Privacy Act notice says failure to provide a properly completed form will result in the person being treated as a single person with no other entries on the form.
Related IRS form pages and calculators
Sources (checked November 2, 2026): IRS: Form W-4 (2026), PDF · IRS: About Form W-4