How to fill out a W-4 (2026)

Each step of the form in plain English, and what it does to your paycheck.

Form W-4 tells your employer how much federal income tax to take out of each paycheck. Fill it in well and your withholding lands close to the tax you actually owe. Fill it in badly and you either get a smaller paycheck all year, or a tax bill in April. You fill it in when you start a job, and you can hand in a new one any time your life changes.

Step 1: Personal information and filing status

Your name, address, Social Security number and filing status: single or married filing separately, married filing jointly, or head of household. Filing status matters most, because it decides which tax brackets and which standard deduction your employer uses. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.

Head of household is usually for unmarried people who pay more than half the cost of a home for a qualifying child or relative. It gives a bigger standard deduction and wider brackets than single.

Step 2: Multiple jobs or a spouse who works

Fill this in if you have more than one job at the same time, or if you're married filing jointly and your spouse also works. Each employer only sees its own paycheck, so without Step 2 each one withholds as if that job were your only income, and you end up under-withheld.

You have three options:

• (a) Use the IRS Tax Withholding Estimator online. It's the most accurate.
• (b) Use the Multiple Jobs Worksheet on the form and enter an extra amount in Step 4(c).
• (c) Check the box if there are only two jobs in total with similar pay. Check it on the W-4 for both jobs.

Only complete Steps 3 and 4(b) on the W-4 for the highest-paying job, so they aren't counted twice.

Step 3: Claim dependents and other credits

This lowers your withholding for the tax credits you expect to get. For 2026, enter $2,200 for each qualifying child under 17 and $500 for each other dependent, such as an older child or a parent you support. Higher-income households get a smaller credit, so check the income limits in the form's instructions.

Example: a single filer earning $75,000 in Texas who claims one qualifying child lowers federal withholding by about $84.62 per paycheck, or $2,200 over the year. That money arrives in each paycheck instead of as a refund next spring.

Step 4: Other adjustments

4(a) Other income

Income that doesn't have tax withheld, such as interest, dividends, retirement income or a side business. Adding it here makes your employer withhold more, so you don't owe at tax time. Freelancers often pay quarterly estimated tax instead.

4(b) Deductions

If you expect deductions beyond the standard deduction, use the Deductions Worksheet on the form and enter the result here to lower your withholding. If you leave it blank, your employer simply assumes the standard deduction. The 2026 worksheet includes the new federal deductions:

• Qualified tips: up to $25,000 a year.
• Qualified overtime pay: the extra "half" of time-and-a-half, up to $12,500 ($25,000 if married filing jointly).
• Interest on a car loan for a qualifying new vehicle: up to $10,000.
• An extra deduction for people 65 or older.
• Itemized deductions such as mortgage interest, state and local taxes and charitable gifts, if together they exceed the standard deduction.

These deductions shrink or disappear at higher incomes. The worksheet walks you through the limits.

4(c) Extra withholding

A fixed dollar amount to withhold from every paycheck on top of the normal amount. This is the simplest fix if you owed tax last year, or if you want a bigger refund. For example, $50 per paycheck adds about $1,300 a year when you're paid every two weeks.

Claiming exemption from withholding

You can only claim to be exempt if you owed no federal income tax last year and expect to owe none this year, which is usually only the case for very low earners. On the 2026 form you check a box after Step 4 instead of writing "Exempt". An exemption only lasts for one year, so you need to file a new W-4 every year to keep it. Social Security and Medicare are still withheld.

Step 5: Sign and date

Unsigned forms aren't valid. Hand the W-4 to your employer, not the IRS. Your employer has to apply it by the start of the first payroll period ending 30 days after you hand it in.

How your W-4 changes your paycheck

Your W-4 only changes federal income tax withholding. It doesn't change Social Security, Medicare, state tax or your benefits, and it doesn't change the tax you actually owe for the year. It only changes when you pay it: through your paychecks, or at tax time.

• Big refund every year? You're over-withholding. You could claim credits in Step 3 or deductions in Step 4(b) to get more in each paycheck.
• Owed money last year? Add an amount in Step 4(c), or complete Step 2 if you have two jobs or a working spouse.

When to file a new W-4

• You get married or divorced.
• You have or adopt a child.
• You or your spouse start or stop a second job.
• Your income changes a lot, for example a big raise or a bonus.
• You got a big refund or a tax bill last year.

Don't forget your state

Many states have their own withholding form, such as the DE 4 in California, the IT-2104 in New York and the IL-W-4 in Illinois. Some states use your federal W-4 instead. Ask your employer which one applies to you.

Official sources: IRS: About Form W-4 and the IRS Tax Withholding Estimator.

More guides

• How to read your pay stub: every line on a US pay stub explained, with a worked example.

Updated October 23, 2026. For general information only, not tax advice.