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Employee's Withholding Certificate
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Form W-4 in short
Form W-4 tells your employer how much federal income tax to withhold from your pay. Employees fill it in when they start a job and can give a new one whenever their situation changes. The 2026 version adds a longer deductions worksheet for the new deductions for tips, overtime, car loan interest and seniors.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2026 (checked 2026-10-25) |
| Who fills it in | Employees. You complete it and give it to your employer. Nonresident aliens should first read IRS Notice 1392. |
| Who receives it | Your employer, who uses it to figure the federal income tax to withhold from each paycheck. |
| Where to send it | Give Form W-4 to your employer. Do not send it to the IRS. |
| Deadline | Give it to your employer when you start a job, and give a new one when changes in your personal or financial situation would change your entries. If you claim exemption from withholding for 2026, you will need to submit a new Form W-4 by February 16, 2027. |
| Official links | Official page · Official PDF |
What changed
Compared with the 2025 form, the 2026 Form W-4 uses $2,200 per qualifying child under 17 in Step 3(a) (it was $2,000). The Step 4(b) Deductions Worksheet is now 15 lines and includes estimates for qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest, an amount for seniors age 65 or older, and cash gifts to charities for people who take the standard deduction. The form is now 5 pages instead of 4.
How to fill out Form W-4, line by line
| Step 1(a) | Name and address Enter your first name, middle initial, last name and home address. |
| Step 1(b) | Social security number Enter your SSN. If your name does not match your social security card, the form suggests contacting the Social Security Administration so you get credit for your earnings. |
| Step 1(c) | Filing status Check the filing status you expect to use: single or married filing separately, married filing jointly or qualifying surviving spouse, or head of household. This sets the standard deduction and tax rates used for withholding. |
| Step 2 | Multiple jobs or spouse works Use this only if you have more than one job at the same time, or you are married filing jointly and your spouse also works. Do only one option: (a) the IRS estimator, (b) the Multiple Jobs Worksheet on page 3, or (c) check the box if there are only two jobs in total and check it on the other job's W-4 too. |
| Step 3 | Claim dependent and other credits If your total income will be $200,000 or less ($400,000 or less if married filing jointly), multiply qualifying children under 17 by $2,200 and other dependents by $500, add any other credits, and enter the total. With more than one job, fill this in on only one W-4, ideally for the highest paying job. |
| Step 4(a) | Other income (not from jobs) Optional. Enter other income you expect this year that has no withholding, such as interest, dividends or retirement income, if you want tax withheld for it. |
| Step 4(b) | Deductions Optional. Enter the result of the Deductions Worksheet on page 4 if you expect deductions beyond the basic standard deduction, such as qualified tips, overtime, car loan interest, the senior amount or itemized deductions. This lowers your withholding. |
| Step 4(c) | Extra withholding Optional. Enter any extra tax you want withheld each pay period, including the result from the Multiple Jobs Worksheet if you used it. |
| Exempt from withholding | Exemption checkbox Check only if you had no federal income tax liability in 2025 and expect none in 2026. If you check it, complete only Steps 1(a), 1(b) and 5, and submit a new W-4 by February 16, 2027 to keep the exemption. |
| Step 5 | Signature and date Sign and date the form. It is not valid unless you sign it. |
| Employers Only | Employer's name, address, first date of employment and EIN Your employer fills in this section. Leave it blank. |
Common mistakes to avoid
- Filling in Steps 3 and 4(b) on the W-4 for every job. With multiple jobs, complete them on only one W-4, ideally for the highest paying job.
- Checking the Step 2(c) box on one job's W-4 but not on the other job's W-4. The box must be checked on both.
- Claiming exemption from withholding without meeting both conditions: no federal income tax liability last year and none expected this year.
- Forgetting that an exemption claimed for 2026 needs a new W-4 by February 16, 2027.
- Leaving the form unsigned. The form says it is not valid unless you sign it.
- Using the 2026 dependent amounts when your total income is above $200,000 ($400,000 married filing jointly). Step 3 applies only below those limits.
- Entering estimates for tips, overtime or car loan interest in Step 4(b) without checking the income limits and qualification rules on the worksheet.
Questions about Form W-4
Do I need to fill out a new W-4 every year?
Not always. The IRS suggests completing a new W-4 when changes to your personal or financial situation would change your entries. If you claim exemption from withholding, you must give your employer a new form each year, by February 16, 2027 for the 2026 exemption.
How do I claim exempt on the 2026 W-4?
You can claim exemption only if you had no federal income tax liability in 2025 and expect none in 2026. Check the box in the Exempt from withholding section, complete Steps 1(a), 1(b) and 5, and leave the other steps blank.
How do I account for tips or overtime on the 2026 W-4?
Use the Step 4(b) Deductions Worksheet on page 4. Lines 1a and 1b let you enter estimates of qualified tips and qualified overtime compensation, within the limits shown on the worksheet. Enter the worksheet total in Step 4(b).
What if I have two jobs?
Use Step 2. You can use the IRS estimator, the Multiple Jobs Worksheet, or, if there are only two jobs in total, check the Step 2(c) box on both W-4s. Then complete Steps 3 to 4(b) on only one of the forms.
Does the W-4 still use allowances?
No. The current Form W-4 does not ask for allowances. It uses filing status, multiple jobs, dependent amounts, other income, deductions and extra withholding instead.
Should I use the IRS Tax Withholding Estimator?
The form suggests the estimator at www.irs.gov/W4App if you start mid-year, work only part of the year, have changes during the year, have self-employment or investment income, or want the most accurate result for multiple jobs.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.