Form W-4, Employee's Withholding Certificate Instructions

Check this box if your federal tax filing status is either single or married filing separately to determine the correct withholding rate.

Check this box if you are married and will file a joint federal tax return or qualify as a surviving spouse.

Check this box if you are unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.

Check this box if you have more than one job at a time or are married filing jointly with a working spouse and you or your spouse have self-employment income and you want to use the IRS online estimator to calculate your withholding.

Enter the total amount of child tax credit by multiplying the number of your qualifying children under age 17 by $2,000. Complete this field only if your total income will be $200,000 or less ($400,000 or less if married filing jointly). Enter the result in whole dollars, rounded to the nearest dollar (no cents).

Enter the total amount of dependent and other credits you are claiming. Add the dollar amount from the entry labeled “Multiply the number of qualifying children under age 17 by $2,000” and the dollar amount from the entry labeled “Multiply the number of other dependents by $500”, include any other credit amounts, and enter the sum in whole dollars (no cents). Complete this field only if you are claiming credits in Step 3; otherwise leave it blank.

Enter your estimated total itemized deductions for 2025 (from Schedule A (Form 1040)), such as qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of your income. If you will claim the standard deduction instead, enter 0. Round to the nearest whole dollar and do not include commas or the dollar sign.

Complete this line only if you are using the Step 4(b) Deductions Worksheet to adjust your withholding. Enter the 2025 standard deduction based on your filing status: 30000 if married filing jointly or qualifying surviving spouse; 22500 if head of household; or 15000 if single or married filing separately. Enter in whole dollars without a dollar sign or commas.

Enter in whole dollars the result of subtracting the amount on line 2 from the amount on line 1 in the Deductions Worksheet (Step 4(b)). If line 1 is greater than line 2, subtract line 2 from line 1 and enter that result. If line 2 is greater than line 1, enter -0. Do not include a dollar sign or commas.

Enter an estimate of your student loan interest, deductible IRA contributions, and certain other adjustments from Part II of Schedule 1 (Form 1040). Provide the amount in whole dollars only—omit cents, dollar signs, and commas. If you have no such adjustments, enter 0.

Enter the sum of line 3 and line 4 from the Step 4(b)—Deductions Worksheet. Provide this amount in whole dollars (omit cents). Enter this total in Step 4(b) on page 1 of Form W-4. Leave blank if you are not completing Step 4(b).

Enter your usual handwritten signature on the signature line in this field. Write your full legal signature (in cursive or your normal signing style). This field is required.

Enter the date you sign this certificate in MM/DD/YYYY format. This field is required.

Enter the date you sign this certificate. Use the month/day/year format (MM/DD/YYYY).

On the Step 2(b) — Multiple Jobs Worksheet table on page 4, find the value at the intersection of the “Higher Paying Job” row and “Lower Paying Job” column for your two household wages. Enter that dollar amount here only if you have exactly two jobs or you’re married filing jointly and each spouse has one job; otherwise skip to Line 3. Include only digits (omit the $ sign and commas).

Enter the dollar amount from the table on page 4 that corresponds to your household’s two highest annual wages: use the “Higher Paying Job” row for your highest paying job salary and the “Lower Paying Job” column for your next highest paying job salary. Enter whole dollars (omit cents). Only complete this field if you and/or your spouse have three jobs at the same time; otherwise leave it blank.

Complete this field only if you and/or your spouse have three jobs at the same time. Add the annual wages of your two highest paying jobs (from line 2a), use that sum as the “Higher Paying Job” wages and use your third job’s annual wages as the “Lower Paying Job” wages to find the amount in the appropriate table on page 4. Enter the resulting dollar amount here in whole dollars (omit commas and cents). If you do not have a third job, leave this field blank and skip to line 3.

Add the amounts entered in fields “2a” and “2b” and enter the result here as a number in dollars and cents (omit commas). Only complete this field if you have filled in both “2a” and “2b” for three jobs; otherwise leave it blank and proceed to line 3.

Enter the total number of pay periods per year for your highest paying job. Complete only when using the Multiple Jobs Worksheet (Step 2(b) — Multiple Jobs Worksheet, Page 3). Enter as a whole number (for example, 52 if paid weekly; 26 if paid every other week; 12 if paid monthly).

Enter the sum of the amounts from “Multiply the number of qualifying children under age 17 by $2,000” and “Multiply the number of other dependents by $500.” You may also include any other credits. Complete this field only if your total income will be $200,000 or less ($400,000 or less if married filing jointly). Enter the total as a whole-dollar amount (no commas or cents).

Enter the total amount of other income you expect this year that will not have federal income tax withheld, such as interest, dividends, or retirement distributions. Only complete this field if you want additional withholding on income not from jobs; otherwise leave it blank. Enter a whole-dollar amount without commas or a dollar sign.

If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the worksheet result here. Enter a whole‐dollar amount (no cents). Leave blank if you are not claiming additional deductions.

Complete this field only if you elected the Step 2(b) Multiple Jobs Worksheet on Form W-4. Divide the annual amount on line 1 (for two jobs) or line 2c (for three jobs) by the number of pay periods per year you entered on line 3. Enter the resulting per-pay-period withholding amount here in dollars and cents (for example, 150.00). Then enter this same amount in Step 4(c) of Form W-4 for your highest paying job.

Enter your legal first name followed by your middle initial exactly as it appears on your Social Security card. Use a single space between the name and initial, and do not include periods or additional punctuation.

Enter your last name (surname) exactly as it appears on your Social Security card. Required. Use only letters, hyphens, or apostrophes if they are part of your official name. Ensure it matches the name shown in the Social security number field.

Enter your home mailing address (house number and street or rural route, including apartment, suite, or unit number if applicable). Required. Use standard USPS format (e.g., 123 Main St Apt 4B). Do not include city, state, or ZIP code here; enter those in “City or town, state, and ZIP code.”

Enter the city or town where you live, followed by a comma, the two-letter U.S. Postal Service state abbreviation, a space, and your five-digit ZIP code (for example, “Miami, FL 33101”). This field is required.

Enter your nine-digit Social Security number exactly as it appears on your Social Security card. Include hyphens in the format XXX-XX-XXXX. This field is required.