W-4 Form HR HUB Step 1 of 2 50% Form W-4 - Employee’s Withholding CertificateComplete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Give Form W-4 to your employer. Your withholding is subject to review by the IRS.Step 1: Enter Personal Information(a) First name & middle initial Last name (b) Social security number Address City or town, state, and ZIP code (c) Single or Married filing separately Married filing jointly or Qualifying surviving spouse Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.) Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5.See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.Step 2: Multiple Jobs or Spouse WorksComplete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.Do only one of the following.(a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4). If you or your spouse have self-employment income, use this option; or (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; orIf there are only two jobs (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, (b) is more accurate Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs.Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)Step 3: Claim Dependent and Other CreditsIf your total income will be $200,000 or less ($400,000 or less if married filing jointly):Multiply the number of qualifying children under age 17 by $2,000Multiply the number of other dependents by $500Add the amounts above for qualifying children and other dependents. You may add to this the amount of any other credits. Enter the total here - (3)Step 4 (optional): Other Adjustments4 (a) Other income (not from jobs).If you want tax withheld for other income you expect this year that won’t have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income4 (b) Deductions.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 result here4 (c) Extra withholding.Enter any additional tax you want withheld each pay periodStep 5: Sign HereUnder penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.Employee’s signature(This form is not valid unless you sign it.)Date MM slash DD slash YYYY Employers OnlyEmployer’s name and address First date of employment MM slash DD slash YYYY Employer identification number (EIN) Step 2(b)—Multiple Jobs Worksheet(Keep for your records.)1 - Two jobs.If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the “Lower Paying Job” column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 32a - Three jobs.a Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries and enter that value on line 2a2b - Three jobs.Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount on line 2b2c - Three jobs.Add the amounts from lines 2a and 2b and enter the result on line 2c3. Number of Pay PeriodsEnter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc.4. DivideDivide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want withheld)Step 4(b)—Deductions Worksheet(Keep for your records.)1. Enter an estimateEnter an estimate of your 2024 itemized deductions (from Schedule A (Form 1040)). Such deductions may include qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of your income2. Enter:• $29,200 if you’re married filing jointly or a qualifying surviving spouse • $21,900 if you’re head of household • $14,600 if you’re single or married filing separately3. If line is greater than 2If line 1 is greater than line 2, subtract line 2 from line 1 and enter the result here. If line 2 is greater than line 1, enter “-0-”4. Estimate of your student loan interestEnter an estimate of your student loan interest, deductible IRA contributions, and certain other adjustments (from Part II of Schedule 1 (Form 1040)). See Pub. 505 for more information5. Add lines 3 and 4Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4EmailThis field is for validation purposes and should be left unchanged. Subscribe To Our NewsletterReceive Senior Care news and articles. Success! Name Email About You About You I'm a Senior / Family Member of a senior. I'm a Professional who works with seniors and their family members. Subscribe
