How to fill out a W-4 (2026)
Form W-4 tells your employer how much federal income tax to take from each paycheck. Most people only need Steps 1 and 5; here's when the others matter.
Last reviewed October 16, 2026. Based on the 2026 Form W-4.
Step 1: personal information and filing status
Your name, address, Social Security number and filing status: single or married filing separately, married filing jointly, or head of household. Head of household is for unmarried people who pay more than half the cost of keeping up a home for a qualifying person, such as a child. The status sets which withholding table your employer uses, so it matters even if you leave everything else blank.
Step 2: more than one job, or a working spouse
Each employer withholds as if its paycheck were your only income, giving each job the full standard deduction and the lowest brackets. With two jobs in the household, that withholds too little. Step 2 fixes it, in one of three ways: the IRS's online estimator, the worksheet on page 3, or the checkbox, which is simplest when the two jobs pay about the same. If you use the checkbox, tick it on both jobs' W-4s.
| Both W-4s | Withheld for the year | vs. tax owed ($10,040.00) |
|---|---|---|
| Step 2 box not ticked | $5,679.96 | $4,360.04 short |
| Step 2 box ticked | $10,040.16 | About right |
Without the box, the couple would owe about $4,360.04 when they file. Try your own numbers in the paycheck calculator under More Form W-4 options.
Step 3: dependents and other credits
If your income is $200,000 or less ($400,000 married filing jointly), enter $2,200 for each child under 17 and $500 for each other dependent, plus any other credits you expect. This lowers your withholding by that amount over the year. Claim it on one job only (the highest-paying one is usual), not on both spouses' W-4s.
Step 4: other adjustments (optional)
- 4(a) Other income not from a job, such as interest, dividends or retirement income, if you'd rather have tax withheld than pay estimated tax.
- 4(b) Deductions beyond the standard deduction, from the worksheet on page 4. For 2026 it includes the new deductions for qualified tips (up to $25,000), qualified overtime (the extra "half" of time-and-a-half, up to $12,500, or $25,000 married filing jointly), car loan interest on a new US-assembled vehicle (up to $10,000), and the $6,000 deduction for people 65 or older, each with income limits. If you get tips or overtime, this is how to see the benefit in your paychecks instead of waiting for a refund.
- 4(c) Extra withholding: a fixed extra amount from each paycheck, a simple way to cover side income or avoid owing.
Step 5: sign
An unsigned W-4 isn't valid, and your employer will withhold as if you were single with no adjustments.
When to file a new W-4
- You marry or divorce, have a child, or a child turns 17.
- You or your spouse start or stop a second job.
- You got a large refund or owed money last year.
- You start getting tips or overtime and want the new deductions reflected in your pay.
The W-4 only covers federal income tax. Many states have their own form for state withholding (California's DE 4, for example); without one, employers often use your federal choices or the state's default. Social Security and Medicare don't depend on the W-4 at all.