Form W-4 2026: Step-by-Step Walkthrough

Watch: How to fill out Form W-4, step by step (1:46)

Updated October 25, 2026 · Sources linked in the text

Form W-4 tells your employer how much federal income tax to withhold. You only need to fill in the steps that apply to you. Here is each step of the 2026 form, with what changed this year. Use our W-4 Calculator to see each answer's effect on your paycheck.

Step 1: personal information and filing status

Name, address, Social Security number and the filing status you expect to use on your tax return: single or married filing separately, married filing jointly, or head of household. Filing status sets the standard deduction and brackets used for withholding. If you complete only Step 1 and Step 5, you get standard withholding for that status.

Step 2: multiple jobs or a working spouse

Use it if you have more than one job at the same time, or you are married filing jointly and your spouse also works. Without it, each job withholds as if it were your only income, which is usually too little. Pick one option:

(a) the IRS Tax Withholding Estimator at irs.gov/W4App, the most accurate;
(b) the Multiple Jobs Worksheet on page 3, which gives an extra amount for Step 4(c) on the highest paying job (our W-4 Calculator does it for you);
(c) check the box on both W-4s if there are only two jobs in total. It halves the standard deduction and brackets for each job, which works best when the two jobs pay about the same.

Fill in Steps 3 to 4(b) on only one W-4, ideally the one for the highest paying job.

Step 3: dependents and other credits

If your income will be $200,000 or less ($400,000 married filing jointly), multiply qualifying children under 17 by $2,200 and other dependents by $500, and add any other credits you expect. Your employer spreads that amount across your paychecks as less withholding. For 2026 the child amount is $2,200.

Step 4: other adjustments

4(a) Other income not from jobs, such as interest, dividends or retirement income, if you want tax on it withheld from your pay.
4(b) Deductions from the Deductions Worksheet on page 4. New for 2026, the worksheet includes the deductions for qualified tips, qualified overtime, car loan interest and the extra deduction for people 65 and older, along with itemized deductions above the standard deduction. See our No Tax on Overtime Calculator.
4(c) Extra withholding each paycheck, including the Multiple Jobs Worksheet amount.

Exempt from withholding

You can claim exemption only if you had no federal income tax liability last year and expect none this year. An exemption for 2026 expires; you must give your employer a new W-4 by February 16, 2027 to keep it.

Step 5: sign and hand it in

Sign and date the form and give it to your employer, not the IRS. Your employer must start using it no later than the first payroll period ending on or after the 30th day after you hand it in.

When to fill out a new W-4

When you start a job, marry or divorce, have a child, take a second job, your spouse starts or stops working, or you expect large deductions such as tips or overtime. Check again early each year.

Source: IRS Form W-4 (2026) and instructions.