Step by step
| Step | What to enter | Who needs it |
|---|---|---|
| 1. Personal information | Name, address, SSN and filing status | Everyone |
| 2. Multiple jobs or spouse works | Check the box, use the IRS estimator, or the worksheet | Two jobs, or married with two earners |
| 3. Claim dependents | $2,200 per qualifying child under 17; $500 per other dependent (2026) | Income under $200,000 ($400,000 joint) |
| 4(a). Other income | Interest, dividends, side income not subject to withholding | Optional |
| 4(b). Deductions | Itemized or other deductions above the standard deduction, including expected overtime, tips or other new deductions | Optional |
| 4(c). Extra withholding | A dollar amount to withhold each paycheck | Optional |
| 5. Sign | Sign and date | Everyone |
Common situations
- Big refund last year? You’re over-withheld. Claim dependents properly or add deductions in Step 4(b).
- Owed money? Check the Step 2 box if you have two jobs, or add extra withholding in 4(c).
- Expect the overtime deduction? You can account for it in Step 4(b) to reduce withholding during the year. See no tax on overtime.
State forms
Many states have their own withholding certificate (for example California’s DE 4 or New York’s IT-2104). If you don’t submit one, your employer may use your federal W-4 or default settings.
Check the result with the paycheck calculator.
