Before you start
Form W-4 tells your employer how much federal income tax to withhold from each paycheck. It doesn’t change the tax you owe for the year, only how much is paid in advance. If too little is withheld, you’ll owe when you file. If too much is withheld, you get a refund.
Have your most recent pay stub handy, along with a rough idea of your income and deductions for 2026. The IRS Tax Withholding Estimator (irs.gov/W4App) is the most accurate option, especially if you start a job mid-year or have several jobs.
Step 1: Personal information
Enter your name, address and Social Security number, and check one filing status:
- Single or Married filing separately
- Married filing jointly or Qualifying surviving spouse
- Head of household: only if you’re unmarried and pay more than half the cost of keeping up a home for yourself and a qualifying person.
Your filing status sets the standard deduction built into withholding: $16,100 single, $32,200 married filing jointly, $24,150 head of household in 2026. If you give your employer no W-4, it must withhold as if you were single with no other entries.
Step 2: Multiple jobs or spouse works
Complete this step only if you hold more than one job at a time, or you’re married filing jointly and your spouse also works. Do only one of these:
- (a) Use the IRS estimator. This is the most accurate option, and the one to use if you or your spouse also have self-employment income.
- (b) Use the Multiple Jobs Worksheet on page 3 of the form. It gives an extra amount to withhold per pay period, which you enter in Step 4(c) for the highest-paying job.
- (c) Check the box. Use this if there are only two jobs in total, and check it on the W-4 for both jobs. Each job then withholds using half the standard deduction and half-width brackets. It’s accurate when the two jobs pay about the same, and it over-withholds more the bigger the pay gap.
With more than one job, fill in Steps 3 through 4(b) on only one W-4. Withholding is most accurate if you put them on the W-4 for the highest-paying job.
Step 3: Claim dependents and other credits
If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
- 3(a): number of qualifying children under 17 × $2,200
- 3(b): number of other dependents × $500
- Total: add 3(a) and 3(b), plus any other credits you expect, such as education credits.
Your employer spreads the Step 3 total across the year. For example, two children make $4,400. Paid biweekly, that cuts federal withholding by $169.23 per check, as long as there’s at least that much tax to reduce.
Step 4: Other adjustments
- 4(a) Other income. Expected income that has no withholding, such as interest, dividends or retirement income. Don’t include income from jobs or self-employment. Entering it here can replace estimated tax payments.
- 4(b) Deductions. The result of the Deductions Worksheet (line 15) if you expect deductions beyond the basic standard deduction. If you leave it blank, withholding assumes the standard deduction.
- 4(c) Extra withholding. Any additional dollar amount to withhold from each paycheck, including the Multiple Jobs Worksheet result.
The 2026 Deductions Worksheet (Step 4(b))
This worksheet is where the new 2026 deductions get into your paycheck. Payroll tables don’t include them automatically: without an entry in Step 4(b), you’ll only see them as a refund when you file.
| Line | What to enter (2026 form) |
|---|---|
| 1a | Qualified tips, up to $25,000, if total income is under $150,000 ($300,000 married filing jointly) |
| 1b | Qualified overtime, up to $12,500 ($25,000 married filing jointly), counting only the “and-a-half” part of time-and-a-half, same income limits as 1a |
| 1c | Qualified passenger vehicle loan interest, up to $10,000, if total income is under $100,000 ($200,000 married filing jointly) |
| 2 | Add lines 1a–1c |
| 3a | $6,000 if you’re 65 or older before the end of the year, if total income is under $75,000 ($150,000 married filing jointly) |
| 3b | $6,000 if your spouse is 65 or older and has a Social Security number valid for employment |
| 4 | Add lines 3a and 3b |
| 5 | Student loan interest, deductible IRA contributions and other adjustments |
| 6a–6e | Itemized deductions: medical over 7.5% of income, state and local taxes up to $40,400 ($20,200 married filing separately) if total income is under $505,000 ($252,500 married filing separately), mortgage interest, gifts to charity, other |
| 7–10 | Total itemized deductions, limited for very high incomes |
| 11 | Your standard deduction ($16,100, $32,200 or $24,150) |
| 12 | If you take the standard deduction: cash gifts to charity, up to $1,000 ($2,000 married filing jointly) |
| 13–14 | Line 13 = lines 11 + 12. If itemized deductions (line 10) are larger, line 14 is the amount above your standard deduction; otherwise it’s the line 12 charity amount |
| 15 | Add lines 2, 4, 5 and 14, then enter in Step 4(b) |
A few points about the new deductions:
- Tips and overtime are deducted from income tax only. Social Security and Medicare still apply to them.
- Overtime counts only the premium. If you earn $20 an hour and are paid $30 for an overtime hour, only $10 qualifies.
- The senior deduction is on top of the extra standard deduction for age 65+.
- Income limits. The W-4 uses simple cut-offs. On your return, the deductions phase out gradually instead.
Example: you expect $6,000 of qualifying overtime premium and you’re in the 12% bracket. Entering $6,000 on line 1b (and in Step 4(b)) lowers yearly withholding by about $720, or $27.69 per biweekly check. The no tax on overtime calculator and the no tax on tips calculator estimate your amounts.
Exempt from withholding
Below Step 4(c), the 2026 form has a checkbox to claim exemption. You qualify only if both are true:
- you had no federal income tax liability in 2025, and
- you expect none in 2026.
If you check it, complete only Steps 1(a), 1(b) and 5. No federal income tax will be withheld, but Social Security and Medicare still will. The exemption expires: to keep it for 2027, you must submit a new W-4 by February 16, 2027.
Step 5: Sign and date
The form isn’t valid without your signature. Give it to your employer, not the IRS.
Check the result
After your next payday, compare the federal withholding on your stub with the paycheck calculator using the same W-4 entries. If it’s not what you want, you can file a new W-4 at any time.