Learning how to fill out a W-4 takes about ten minutes. Most people only need Step 1 (your details and filing status) and Step 5 (your signature). Steps 2 to 4 are for people with two jobs, a working spouse, children, other income or extra deductions. Each choice changes how much federal income tax your employer withholds from every paycheck, and therefore the size of your refund or tax bill in April.
Before you start
- Download the current form from the IRS Form W-4 page or use your employer’s payroll portal.
- Have your most recent pay stub, and your spouse’s if you file jointly.
- If your situation is complicated, run the IRS Tax Withholding Estimator first: it tells you exactly what to enter.
How to fill out a W-4, step by step
| Step | What you enter | Who needs it |
|---|---|---|
| 1. Personal information | Name, address, SSN and filing status: single or married filing separately, married filing jointly, or head of household | Everyone |
| 2. Multiple jobs or spouse works | Use the estimator, the Multiple Jobs Worksheet, or tick the box if there are only two jobs in total | Two jobs, or a working spouse |
| 3. Dependents and other credits | $2,200 per qualifying child under 17 and $500 per other dependent, if income is $200,000 or less ($400,000 jointly) | Parents and caregivers |
| 4(a) Other income | Interest, dividends or retirement income you want tax withheld on | Optional |
| 4(b) Deductions | Itemized and other deductions beyond the standard deduction, from the worksheet | Optional |
| 4(c) Extra withholding | A fixed extra amount withheld each pay period | Optional |
| 5. Sign | Signature and date: the form is not valid without it | Everyone |
These amounts come from the 2026 Form W-4. For 2026, the Step 4(b) worksheet also covers newer deductions such as qualified tips, overtime pay, car loan interest and the deduction for seniors.
How each choice changes your paycheck
Once you know how to fill out a W-4, it helps to see what each line is worth. Examples for a $60,000 salary paid every two weeks (26 paychecks), based on the 2026 federal tax the engine calculates:
- Filing status: married filing jointly instead of single cuts federal tax from $5,020 to $2,840 a year, about $83.85 more per paycheck. Use it only if your spouse has no wages or you complete Step 2.
- Step 3: one qualifying child ($2,200) reduces withholding by about $84.62 per paycheck.
- Step 4(c): entering $50 adds $1,300 of withholding over the year, a simple way to avoid owing tax.
Special cases
- Two jobs or two earners: complete Steps 3 to 4(b) on only one W-4, ideally the highest-paying job. The Step 2 box works best when both jobs pay about the same.
- Exempt from withholding: only if you had no federal tax liability last year and expect none this year. You must file a new W-4 every year to keep the exemption.
- Bonuses: your W-4 does not change the flat 22% withholding often used for bonuses; see our guide to the bonus tax rate.
Example: how to fill out a W-4 as a two-earner couple
Take a married couple with two jobs and one child under 17, filing jointly:
- Step 1: both spouses check “Married filing jointly” on their own form.
- Step 2: if the two salaries are similar, both tick the Step 2(c) box. If one earns much more, the Multiple Jobs Worksheet or the estimator is more accurate.
- Step 3: only the higher earner enters $2,200 for the child. The other spouse leaves it blank.
- Step 4: they leave it empty unless they have investment income or large deductions.
- Step 5: each spouse signs and dates their own form.
Splitting credits across both forms, or ignoring Step 2, is the most common reason couples end up owing tax.
When to fill out a new W-4
- You start a new job (your employer will ask for one).
- You marry, divorce, or have or adopt a child.
- You or your spouse take a second job or stop working.
- Last year you got a large refund or owed a large amount.
- You start receiving significant income without withholding, such as freelance work or dividends.
The W-4 only covers federal income tax. Many states have their own withholding certificate, so ask your employer whether you also need a state form.
Common W-4 mistakes
- Checking “married filing jointly” when both spouses work, without completing Step 2: this often leads to a tax bill.
- Claiming the same children on both spouses’ forms.
- Forgetting to update the form after marriage, a new baby, or a second job.
The takeaway
Knowing how to fill out a W-4 correctly means fewer surprises: a steady paycheck and a small refund or balance due. Review it whenever your life changes. To see what your paycheck should look like, try the US paycheck calculator, and compare filing statuses in married filing jointly vs single.
Frequently asked questions
Do I have to fill out a new W-4 every year?
No. Your W-4 stays in effect until you change it. Only employees claiming exemption from withholding must file a new one each year.
Should I claim 0 or 1 on my W-4?
Allowances no longer exist on the current form. Instead, you enter dollar amounts for dependents, other income and deductions.
How to fill out a W-4 with one job and no children?
Complete Step 1 and sign Step 5. Your employer then withholds based on the standard deduction and brackets for your filing status, with no credits.
How much does one child change my paycheck?
Entering $2,200 in Step 3 lowers federal withholding by about $84.62 per biweekly paycheck.
Estimates for information only, not tax advice.
