How do you fill out a W-4?

Form W-4 tells your employer how much federal income tax to take out of each paycheck. If you are single with one job and no kids, you fill in Step 1, sign Step 5 and you are done.

It only sets federal income tax

The W-4 changes how much federal income tax comes out of your pay. It doesn't change Social Security or Medicare tax, and it doesn't change your actual tax for the year. It only changes how much you prepay.

Blank steps are a safe default

If you skip Steps 2 to 4, payroll figures your withholding from your filing status and the standard deduction ($16,100 for a single filer in 2026). For one job and no kids, that is usually close.

Two jobs need one fix, not two

With two jobs, or a working spouse, complete Step 2 and then fill in Steps 3 and 4(b) on only one W-4, ideally the one for the highest paying job.

You can change it any time

Give payroll a new W-4 whenever you like. Your employer must start using it by the first payroll period that ends on or after the 30th day after you hand it in. There is no limit on how often you update it.

Step 1, your details and filing status

Write your name, address and Social Security number, then check one 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 a home for themselves and a qualifying person, such as a child.

Your filing status sets which standard deduction and tax rates payroll uses. Pick the status you expect to use on your tax return. If you are single with one job and no kids, skip straight to Step 5 and sign.

Step 2, more than one job

Each employer withholds as if its job is your only income, so each one gives you a full standard deduction. With two jobs, too little gets withheld overall. Step 2 fixes that, and it also applies if you are married filing jointly and your spouse works.

You have three choices. Use the IRS estimator (the most accurate, and the one to use if either of you also has self-employment income). Or use the Multiple Jobs Worksheet on page 3 of the form. Or, if there are only two jobs in total with similar pay, check the box in Step 2(c) on both W-4s.

Step 3, children and other dependents

If your total income will be $200,000 or less ($400,000 if married filing jointly), multiply your children under 17 by $2,200 and your other dependents by $500. Add other credits you expect, such as education credits, and enter the total.

This lowers your withholding so you get the child tax credit in each paycheck rather than all at once at tax time. Two parents with two jobs should claim the children on only one W-4.

Step 4, other income, deductions and extra tax

Step 4(a) is for income with no withholding, like interest, dividends or retirement income. Adding it raises your withholding so you don't owe later. Step 4(c) is a flat extra amount to withhold each pay period, and it's where the Step 2 worksheet result goes.

Step 4(b) lowers your withholding if you expect deductions beyond the basic standard deduction. The Deductions Worksheet on page 4 now covers itemized deductions plus the newer deductions for qualified tips, overtime premium pay, new car loan interest and people 65 or older, which run through tax year 2028.

Claiming exempt

You can claim exemption from withholding only if you owed no federal income tax last year and expect to owe none this year. Then no income tax comes out of your pay at all.

An exemption lasts one year, and you must file a new W-4 to keep it. If your income rises and you do owe, you may face the whole bill plus a penalty at tax time. Most people with a regular job should not claim exempt.