W-4 2027: What the IRS Draft Form Shows (Not Final)
The 2027 Form W-4 is not final: when we checked on November 4, 2026, the IRS draft forms page listed Form W-4 with revision 2027 and a posted date of 07/07/2026, and the PDF behind that row includes a coversheet that reads “Caution: DRAFT—NOT FOR FILING”. The coversheet says early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms; this page compares the draft with the Form W-4 (2026) PDF at irs.gov/pub/irs-pdf/fw4.pdf.
Maintained by Archie Chang · Sources checked against IRS text on November 4, 2026 · Methodology & sources
Is the 2027 Form W-4 final? No, the IRS has posted a draft
The IRS draft forms page lists the draft in a row of its table:
| Product Number | Title | Revision Date | Posted Date |
|---|---|---|---|
| Form W-4 | Employee's Withholding Certificate | 2027 | 07/07/2026 |
The coversheet at the front of the draft PDF includes these two lines, quoted together as printed:
“Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms.”
It also says where the final form will appear:
“Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms.”
According to the coversheet, IRS.gov/LatestForms is where the final release appears once it is posted. The coversheet gives no release date, and this page does not predict one.
What differs from the 2026 form
The table below puts the text of the IRS draft Form W-4 (2027) next to the text of Form W-4 (2026). Each cell is copied from its PDF. The two PDFs were compared by machine, sentence by sentence, with each 2026 year moved up one year before comparing, and a test fails if a difference that is not only a year is missing from the table. Text that moved is not counted as a change: the comparison looks at the words, not at where it sits on the page. Cells marked X are placeholders the draft prints instead of amounts.
| What differs | Form W-4 (2026), final | Form W-4 (2027), draft |
|---|---|---|
| Step 3(a), amount per qualifying child under age 17 | (a) Multiply the number of qualifying children under age 17 by $2,200 | (a) Multiply the number of qualifying children under age 17 by $X,XXX |
| Exemption from withholding: line of the Form 1040 named | You had no federal income tax liability in 2025 if (1) your total tax on line 24 on your 2025 Form 1040 or 1040-SR is zero (or less than the sum of lines 27a, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. | You had no federal income tax liability in 2026 if (1) your total tax on line 24a on your 2026 Form 1040 or 1040-SR is zero (or less than the sum of lines 27a, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. |
| Exemption from withholding: February date for submitting a Form W-4 again | You will need to submit a new Form W-4 by February 16, 2027. | You will need to submit a new Form W-4 by February 15, 2028. |
| Step 3 instructions: other credits named | You can also include other tax credits for which you are eligible in this step, such as the foreign tax credit and the education tax credits. | You can also include other tax credits for which you are eligible in this step, such as the foreign tax credit, the education tax credits, and the federal scholarship tax credit. |
| Deductions Worksheet line 6b: state and local taxes | If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately) | If your total income is less than $510,050 ($255,025 if married filing separately), enter state and local taxes paid up to $40,804 ($20,402 if married filing separately) |
| Deductions Worksheet line 9: married filing jointly or qualifying surviving spouse | • $768,700 if you’re married filing jointly or a qualifying surviving spouse | • $XXX,XXX if you’re married filing jointly or a qualifying surviving spouse |
| Deductions Worksheet line 9: single or head of household | • $640,600 if you’re single or head of household | • $XXX,XXX if you’re single or head of household |
| Deductions Worksheet line 9: married filing separately | • $384,350 if you’re married filing separately | • $XXX,XXX if you’re married filing separately |
| Deductions Worksheet line 11: standard deduction, married filing jointly or qualifying surviving spouse | • $32,200 if you’re married filing jointly or a qualifying surviving spouse | • $XX,XXX if you’re married filing jointly or a qualifying surviving spouse |
| Deductions Worksheet line 11: standard deduction, head of household | • $24,150 if you’re head of household | • $XX,XXX if you’re head of household |
| Deductions Worksheet line 11: standard deduction, single or married filing separately | • $16,100 if you’re single or married filing separately | • $XX,XXX if you’re single or married filing separately |
The draft also carries markings that the 2026 form does not have:
| Marking as printed | Where |
|---|---|
| Note: The draft you are looking for begins on the next page. | First line of the coversheet that precedes the draft form; the 2026 PDF has no coversheet. |
| DRAFT — DO NOT FILE | Printed 10 times in the margins of the draft form; not printed in the 2026 form. |
| TREASURY/IRS AND OMB USE ONLY DRAFT | Printed 5 times, once above each page of the draft form; not printed in the 2026 form. |
The form identification lines, the page 1 footer and the running page header, differ as follows:
| Form W-4 (2026) | Form W-4 (2027) draft |
|---|---|
| Form W-4 (2026) Created 12/8/25 | Form W-4 (2027) Created 6/10/26 |
| Form W-4 (2026) | Form W-4 (2027) |
Wording that differs only by year is listed once here and not counted as a change. Each row shows the 2026 text and the draft text with the year the draft prints.
| Form W-4 (2026) | Form W-4 (2027) draft |
|---|---|
| I claim exemption from withholding for 2026, and I certify that I meet both of the conditions for exemption for 2026. | I claim exemption from withholding for 2027, and I certify that I meet both of the conditions for exemption for 2027. |
| I understand I will need to submit a new Form W-4 for 2027 | I understand I will need to submit a new Form W-4 for 2028 |
| 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. | You may claim exemption from withholding for 2027 if you meet both of the following conditions: you had no federal income tax liability in 2026 and you expect to have no federal income tax liability in 2027. |
| 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. | If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2027 tax return. |
| 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. | 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 2027 tax return and want to reduce your withholding to account for these deductions. |
| Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). | Enter an estimate of your 2027 itemized deductions from Schedule A (Form 1040). |
Step 2(b) Multiple Jobs Worksheet tables, row by row
Page 5 of each form has three tables: Married Filing Jointly or Qualifying Surviving Spouse; Single or Married Filing Separately; Head of Household. The titles, column headings and row ranges are the same in both forms. The column headings, as printed in both, are:
- Higher Paying Job Lower Paying Job Annual Taxable Wage & Salary
- Annual Taxable
- $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
- Wage & Salary 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
In the draft every dollar entry prints with X characters, so no draft amounts exist to compare. Each row below gives the printed row of Form W-4 (2026) and of the draft: the row range, then the twelve entries.
| Higher paying job row | Form W-4 (2026) row as printed | Draft Form W-4 (2027) row as printed |
|---|---|---|
| $0 - 9,999 | $0 - 9,999 $0 $0 $480 $850 $850 $1,020 $1,020 $1,020 $1,020 $1,020 $1,020 $1,020 | $0 - 9,999 $X $X $XXX $XXX $XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX |
| $10,000 - 19,999 | $10,000 - 19,999 0 480 1,480 1,850 2,050 2,220 2,220 2,220 2,220 2,220 2,220 2,620 | $10,000 - 19,999 X XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $20,000 - 29,999 | $20,000 - 29,999 480 1,480 2,480 3,050 3,250 3,420 3,420 3,420 3,420 3,420 3,820 4,820 | $20,000 - 29,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $30,000 - 39,999 | $30,000 - 39,999 850 1,850 3,050 3,620 3,820 3,990 3,990 3,990 3,990 4,390 5,390 6,390 | $30,000 - 39,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $40,000 - 49,999 | $40,000 - 49,999 850 2,050 3,250 3,820 4,020 4,190 4,190 4,190 4,590 5,590 6,590 7,590 | $40,000 - 49,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $50,000 - 59,999 | $50,000 - 59,999 1,020 2,220 3,420 3,990 4,190 4,360 4,360 4,760 5,760 6,760 7,760 8,760 | $50,000 - 59,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $60,000 - 69,999 | $60,000 - 69,999 1,020 2,220 3,420 3,990 4,190 4,360 4,760 5,760 6,760 7,760 8,760 9,760 | $60,000 - 69,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $70,000 - 79,999 | $70,000 - 79,999 1,020 2,220 3,420 3,990 4,190 4,760 5,760 6,760 7,760 8,760 9,760 10,760 | $70,000 - 79,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX |
| $80,000 - 99,999 | $80,000 - 99,999 1,020 2,220 3,420 4,240 5,440 6,610 7,610 8,610 9,610 10,610 11,610 12,610 | $80,000 - 99,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX |
| $100,000 - 149,999 | $100,000 - 149,999 1,870 4,070 6,270 7,840 9,040 10,210 11,210 12,210 13,210 14,210 15,360 16,560 | $100,000 - 149,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $150,000 - 239,999 | $150,000 - 239,999 1,870 4,100 6,500 8,270 9,670 11,040 12,240 13,440 14,640 15,840 17,040 18,240 | $150,000 - 239,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $240,000 - 319,999 | $240,000 - 319,999 2,040 4,440 6,840 8,610 10,010 11,380 12,580 13,780 14,980 16,180 17,380 18,580 | $240,000 - 319,999 X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $320,000 - 364,999 | $320,000 - 364,999 2,040 4,440 6,840 8,610 10,010 11,380 12,580 13,860 15,860 17,860 19,860 21,860 | $320,000 - 364,999 X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $365,000 - 524,999 | $365,000 - 524,999 2,720 5,920 9,390 12,260 14,760 17,230 19,530 21,830 24,130 26,430 28,730 31,030 | $365,000 - 524,999 X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $525,000 and over | $525,000 and over 3,140 6,840 10,540 13,610 16,310 18,980 21,480 23,980 26,480 28,980 31,480 33,990 | $525,000 and over X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| Higher paying job row | Form W-4 (2026) row as printed | Draft Form W-4 (2027) row as printed |
|---|---|---|
| $0 - 9,999 | $0 - 9,999 $90 $850 $1,020 $1,020 $1,020 $1,070 $1,870 $1,870 $1,870 $1,870 $1,870 $1,970 | $0 - 9,999 $XX $XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX |
| $10,000 - 19,999 | $10,000 - 19,999 850 1,780 1,980 1,980 2,030 3,030 3,830 3,830 3,830 3,830 3,930 4,130 | $10,000 - 19,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $20,000 - 29,999 | $20,000 - 29,999 1,020 1,980 2,180 2,230 3,230 4,230 5,030 5,030 5,030 5,130 5,330 5,530 | $20,000 - 29,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $30,000 - 39,999 | $30,000 - 39,999 1,020 1,980 2,230 3,230 4,230 5,230 6,030 6,030 6,130 6,330 6,530 6,730 | $30,000 - 39,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $40,000 - 59,999 | $40,000 - 59,999 1,020 2,880 4,080 5,080 6,080 7,080 7,950 8,150 8,350 8,550 8,750 8,950 | $40,000 - 59,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $60,000 - 79,999 | $60,000 - 79,999 1,870 3,830 5,030 6,030 7,100 8,300 9,300 9,500 9,700 9,900 10,100 10,300 | $60,000 - 79,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX |
| $80,000 - 99,999 | $80,000 - 99,999 1,870 3,830 5,100 6,300 7,500 8,700 9,700 9,900 10,100 10,300 10,500 10,700 | $80,000 - 99,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $100,000 - 124,999 | $100,000 - 124,999 2,030 4,190 5,590 6,790 7,990 9,190 10,190 10,390 10,590 10,940 11,940 12,940 | $100,000 - 124,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $125,000 - 149,999 | $125,000 - 149,999 2,040 4,200 5,600 6,800 8,000 9,200 10,200 10,950 11,950 12,950 13,950 14,950 | $125,000 - 149,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $150,000 - 174,999 | $150,000 - 174,999 2,040 4,200 5,600 6,800 8,150 10,150 11,950 12,950 13,950 14,950 16,170 17,470 | $150,000 - 174,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $175,000 - 199,999 | $175,000 - 199,999 2,040 4,200 6,150 8,150 10,150 12,150 13,950 15,020 16,320 17,620 18,920 20,220 | $175,000 - 199,999 X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $200,000 - 249,999 | $200,000 - 249,999 2,720 5,680 7,880 10,140 12,440 14,740 16,840 18,140 19,440 20,740 22,040 23,340 | $200,000 - 249,999 X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $250,000 - 449,999 | $250,000 - 449,999 2,970 6,230 8,730 11,030 13,330 15,630 17,730 19,030 20,330 21,630 22,930 24,240 | $250,000 - 449,999 X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $450,000 and over | $450,000 and over 3,140 6,600 9,300 11,800 14,300 16,800 19,100 20,600 22,100 23,600 25,100 26,610 | $450,000 and over X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| Higher paying job row | Form W-4 (2026) row as printed | Draft Form W-4 (2027) row as printed |
|---|---|---|
| $0 - 9,999 | $0 - 9,999 $0 $280 $850 $950 $1,020 $1,020 $1,020 $1,020 $1,560 $1,870 $1,870 $1,870 | $0 - 9,999 $X $XXX $XXX $XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX $X,XXX |
| $10,000 - 19,999 | $10,000 - 19,999 280 1,280 1,950 2,150 2,220 2,220 2,220 2,760 3,760 4,070 4,070 4,210 | $10,000 - 19,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $20,000 - 29,999 | $20,000 - 29,999 850 1,950 2,720 2,920 2,980 2,980 3,520 4,520 5,520 5,830 5,980 6,180 | $20,000 - 29,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $30,000 - 39,999 | $30,000 - 39,999 950 2,150 2,920 3,120 3,180 3,720 4,720 5,720 6,720 7,180 7,380 7,580 | $30,000 - 39,999 XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $40,000 - 59,999 | $40,000 - 59,999 1,020 2,220 2,980 3,570 4,640 5,640 6,640 7,750 8,950 9,460 9,660 9,860 | $40,000 - 59,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX |
| $60,000 - 79,999 | $60,000 - 79,999 1,020 2,610 4,370 5,570 6,640 7,750 8,950 10,150 11,350 11,860 12,060 12,260 | $60,000 - 79,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $80,000 - 99,999 | $80,000 - 99,999 1,870 4,070 5,830 7,150 8,410 9,610 10,810 12,010 13,210 13,720 13,920 14,120 | $80,000 - 99,999 X,XXX X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $100,000 - 124,999 | $100,000 - 124,999 1,870 4,270 6,230 7,630 8,900 10,100 11,300 12,500 13,700 14,210 14,720 15,720 | $100,000 - 124,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $125,000 - 149,999 | $125,000 - 149,999 2,040 4,440 6,400 7,800 9,070 10,270 11,470 12,670 14,580 15,890 16,890 17,890 | $125,000 - 149,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $150,000 - 174,999 | $150,000 - 174,999 2,040 4,440 6,400 7,800 9,070 10,580 12,580 14,580 16,580 17,890 18,890 20,170 | $150,000 - 174,999 X,XXX X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $175,000 - 199,999 | $175,000 - 199,999 2,040 4,440 6,400 8,510 10,580 12,580 14,580 16,580 18,710 20,320 21,620 22,920 | $175,000 - 199,999 X,XXX X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $200,000 - 249,999 | $200,000 - 249,999 2,720 5,920 8,680 10,900 13,270 15,570 17,870 20,170 22,470 24,080 25,380 26,680 | $200,000 - 249,999 X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $250,000 - 449,999 | $250,000 - 449,999 2,970 6,470 9,540 12,040 14,410 16,710 19,010 21,310 23,610 25,220 26,520 27,820 | $250,000 - 449,999 X,XXX X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
| $450,000 and over | $450,000 and over 3,140 6,840 10,110 12,810 15,380 17,880 20,380 22,880 25,380 27,190 28,690 30,190 | $450,000 and over X,XXX X,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX XX,XXX |
What did not change
The items below read the same in both PDFs, word for word. The comparison proved each one identical; items that are not listed are not claimed to be unchanged.
| Item | Text in both forms |
|---|---|
| Step 3(b): amount per other dependent, with the income condition it sits under (Step 3(a) is in the differences table) | If your total income will be $200,000 or less ($400,000 or less if married filing jointly): […] (b) Multiply the number of other dependents by $500 |
| Deductions Worksheet 1a: qualified tips | If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified tips up to $25,000 |
| Deductions Worksheet 1b: qualified overtime compensation | If your total income is less than $150,000 ($300,000 if married filing jointly), 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 |
| Deductions Worksheet 1c: qualified passenger vehicle loan interest | If your total income is less than $100,000 ($200,000 if married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000 |
| Deductions Worksheet 3, 3a and 3b: seniors age 65 or older, with the income condition | If your total income is less than $75,000 ($150,000 if married filing jointly): Enter $6,000 if you are age 65 or older before the end of the year 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 |
| Deductions Worksheet 6a: medical and dental expenses | Enter expenses in excess of 7.5% (0.075) of your total income |
| Deductions Worksheet 6c: home mortgage interest | If your home acquisition debt is less than $750,000 ($375,000 if married filing separately), enter your home mortgage interest expense (including mortgage insurance premiums) |
| Deductions Worksheet 6d: gifts to charities | Enter contributions in excess of 0.5% (0.005) of your total income |
| Deductions Worksheet 10: itemized deduction limitation, with the condition before it | If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94) and enter the result here |
| Deductions Worksheet 12: cash gifts to charities | If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly) |
Draft caveats
The coversheet explains what a draft is. Its first two lines are quoted above, and the paragraph continues in the next lines as printed:
“We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release.”
Our reading: the draft posted 07/07/2026 prints X placeholders for the Step 3(a), line 9, line 11 and Multiple Jobs table amounts, so it is not the final text; under the coversheet, a change would be posted as another draft. Amounts this draft does print, such as line 6b, could also differ in a later draft.
The draft and the 2026 form each print a creation date in the footer of page 1:
“Form W-4 (2027) Created 6/10/26”
“Form W-4 (2026) Created 12/8/25”
Frequently asked questions
Is the 2027 Form W-4 final?
No. When we checked on November 4, 2026, the IRS draft forms page listed Form W-4 with revision 2027 and a posted date of 07/07/2026, and the coversheet of that IRS draft Form W-4 includes “Caution: DRAFT—NOT FOR FILING”. The coversheet also says “Do not file draft forms.”
Where will the final 2027 Form W-4 be posted?
The coversheet of the IRS draft Form W-4 says “Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms.” The coversheet does not give a date for the final release.
What do the markings on the 2027 draft Form W-4 say?
The coversheet of the IRS draft Form W-4 says “Do not file draft forms.” The draft form pages are also marked “DRAFT — DO NOT FILE” in the margins, and “TREASURY/IRS AND OMB USE ONLY DRAFT” is printed at the top of each page.
What differs between the 2026 Form W-4 and the 2027 draft?
Comparing the text of Form W-4 (2026) with the IRS draft Form W-4 (2027) found these differences apart from the years. Step 3(a) prints $2,200 in the 2026 form and an X placeholder in the draft. Deductions Worksheet line 6b prints $505,000 and $40,400 in the 2026 form ($252,500 and $20,200 if married filing separately) and $510,050 and $40,804 in the draft ($255,025 and $20,402). The instruction for the line of the Form 1040 changes from line 24 to line 24a, the February date in the exemption instructions changes from February 16, 2027 to February 15, 2028, and the draft’s Step 3 instructions add “the federal scholarship tax credit” to the other credits named. The footer of page 1 prints a creation date in each form. The draft also prints X placeholders where the 2026 form prints the amounts on line 9 and line 11 of the Deductions Worksheet and every amount in the three Multiple Jobs Worksheet tables. The draft is not final and may change.
Are the amounts filled in on the 2027 draft Form W-4?
Not all of them. The IRS draft Form W-4 prints “$X,XXX” in Step 3(a) where Form W-4 (2026) prints $2,200. It prints “$XXX,XXX” and “$XX,XXX” on lines 9 and 11 of the Deductions Worksheet, where the 2026 form prints dollar amounts, and it prints every dollar entry in the three Multiple Jobs Worksheet tables with X characters. Step 3(b) in the draft shows $500, the same as in the 2026 form.
Does the 2027 draft Form W-4 change the Step 2 Multiple Jobs Worksheet tables?
The three Multiple Jobs Worksheet tables on page 5 of the IRS draft Form W-4 have the same titles, column headings and row ranges as the tables in Form W-4 (2026). Every dollar entry in the draft tables prints with X characters, so the draft gives no amounts to compare with the 2026 tables.
What does the 2027 draft Form W-4 say about claiming exemption from withholding?
The draft’s text in the instructions of the IRS draft Form W-4 reads “You may claim exemption from withholding for 2027 if you meet both of the following conditions: you had no federal income tax liability in 2026 and you expect to have no federal income tax liability in 2027.” It continues “You had no federal income tax liability in 2026 if (1) your total tax on line 24a on your 2026 Form 1040 or 1040-SR is zero (or less than the sum of lines 27a, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status.” The draft also says “If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2027 tax return.” and “You will need to submit a new Form W-4 by February 15, 2028.” Form W-4 (2026) words the same instructions for 2026, with 2025 and 2026 in place of 2026 and 2027 and a February 16, 2027 date. The 2027 form is a draft and may change.
Sources (checked November 4, 2026): IRS: Draft Form W-4 (2027), PDF with coversheet (posted 07/07/2026) · IRS: Form W-4 (2026), PDF · IRS: Draft tax forms (the page that lists Form W-4, revision 2027)