Before you start

The W-4 has five steps. Most people only need to complete Steps 1 and 5 — the rest are optional adjustments. Our W-4 tool handles all the math. This guide explains what each step means and why it matters.

Step 1 — Personal information

Enter your name, address, Social Security number, and filing status. Your filing status is the most important entry — it sets your base withholding rate.

Single or Married filing separately — highest withholding rate
Married filing jointly — medium withholding rate
Head of household — lower rate (unmarried people with dependents)

Step 2 — Multiple jobs or spouse works

Complete this step only if you hold more than one job at a time, or if you are married and your spouse also works. The IRS offers three options — use the IRS Tax Withholding Estimator for the most accurate result, or simply check the box in Option C for simplicity (this withholds at the higher Single rate).

Step 3 — Claim dependents

If your income is under $200,000 (or $400,000 married filing jointly), you can reduce withholding by claiming dependents:

Children under 17: multiply by $2,000
Other dependents: multiply by $500
Enter the combined total on line 3

Example: Two children under 17 + one elderly parent = $4,000 + $500 = $4,500 on line 3.

Step 4 — Other adjustments (optional)

4(a) Enter other income not subject to withholding (freelance, interest, dividends) to increase withholding to cover it. 4(b) Use the deductions worksheet if you itemize. 4(c) Enter any flat dollar amount of extra withholding per paycheck.

Step 5 — Sign and date

Sign and date the form and give it to your employer's HR or payroll department. Do not mail it to the IRS — your employer keeps it on file.

How to Fill Out a W-4 in 2026