How to fill out a W-4

Form W-4 tells your employer how much federal income tax to take out of each paycheck. This guide shows how to fill out a W-4 one step at a time, using the 2026 form from the IRS, so you can finish it in one sitting and hand it in with confidence. The 2026 federal income tax brackets and standard deductions that sit behind that withholding are collected on our federal income tax brackets page.

Most people only need Step 1 and Step 5. If you have more than one job, a working spouse, children or other income, a few more boxes apply. If you live or work in New York, there’s a second form, the IT-2104, for state and local tax. We cover that too.

Before you start: what to have on hand

Gather these first. It makes the form quicker and the result more accurate.

1. Your Social Security card, so the name you write matches the name on the card.
2. Your most recent pay stub, and one for your spouse if you file jointly and they work.
3. Pay details for any other job you hold at the same time.
4. The number of children under 17 and other dependents you expect to claim on your tax return.
5. A rough idea of other income and deductions, such as interest, dividends or retirement income, and any deductions you expect to claim.
6. Last year’s tax return, which helps if you owed money or got a large refund.

Use the current Form W-4 from your employer or from IRS.gov. The IRS has already posted an early draft of the 2027 form. Drafts can’t be filed, so use the 2026 form until the final 2027 version is released.

How to fill out a W-4, Steps 1 to 5

Step 1: Enter your personal information. Everyone completes this step.

1. In box 1(a), write your first name, middle initial and last name, then your address, city, state and ZIP code.
2. In box 1(b), write your Social Security number.
3. In box 1(c), check one filing status: Single or Married filing separately, Married filing jointly or Qualifying surviving spouse, or Head of household. Head of household is only for unmarried people who pay more than half the cost of keeping up a home for themselves and a qualifying individual.

If your name doesn’t match your Social Security card, the IRS form says to call the Social Security Administration at 800-772-1213 to get a card showing your correct name.

Decide which of Steps 2 to 4 apply. The form says to complete Steps 2 to 4 only if they apply to you. If none do, skip straight to Step 5 and sign. Your employer will then withhold based on your filing status and the standard deduction.

If you run payroll with PayNortheast, online onboarding for new employees is included, and your account manager can help with new-hire paperwork like this.

Step 2: More than one job, or a spouse who works

Complete Step 2 if you hold more than one job at the same time, or you’re married filing jointly and your spouse also works. Pick only one of these three options:

1. Option (a), the estimator. Use the IRS Tax Withholding Estimator at irs.gov/W4App for the most accurate result. Use this option if you or your spouse have self-employment income.
2. Option (b), the worksheet. Fill out the Multiple Jobs Worksheet on page 3 of the form and enter the result in Step 4(c).
3. Option (c), the checkbox. If there are only two jobs in total, check the box in Step 2(c). Check the same box on the W-4 for the other job too. The IRS says this option is generally more accurate than the worksheet when the lower-paying job pays more than half of what the higher-paying job pays.

Example: You and your spouse each earn a similar salary and file jointly. You both check the Step 2(c) box on your own W-4s. That’s it for Step 2.

If you have more than one job, complete Steps 3 to 4(b) on only one W-4. The IRS says withholding will be most accurate if you do this on the W-4 for the highest-paying job.

Step 3: Claim dependents and other credits

Use Step 3 if your total income will be $200,000 or less, or $400,000 or less if you’re married filing jointly.

1. Multiply the number of qualifying children under age 17 by $2,200 and write the total in 3(a). The child must be under 17 on December 31, generally live with you for more than half the year and have the required Social Security number.
2. Multiply the number of other dependents by $500 and write the total in 3(b).
3. Add any other credits you expect, such as education or foreign tax credits, and write the combined total on the Step 3 line.

Example: You have two children aged 8 and 12 and support a parent you claim as a dependent. That’s 2 × $2,200 = $4,400, plus 1 × $500 = $500, for a Step 3 total of $4,900.

Step 4: Other adjustments (optional)

Step 4 lets you fine-tune your withholding. Each line is optional.

1. 4(a) Other income. Enter yearly income that isn’t from a job and doesn’t have tax withheld, such as interest, dividends and retirement income.
2. 4(b) Deductions. If you expect deductions beyond the standard deduction, use the Deductions Worksheet on page 3 and enter the result. The 2026 worksheet covers itemized deductions plus other deductions such as qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest, student loan interest, IRA contributions and the deduction for seniors.
3. 4(c) Extra withholding. Enter any additional amount you want withheld each pay period. This is also where the Multiple Jobs Worksheet result goes.

Example: You owed $1,300 at tax time last year and you’re paid every two weeks, 26 times a year. Entering $50 in 4(c) adds $1,300 of withholding over a full year.

Prefer not to share other income or a second job with your employer? The form lets you skip 4(a) and enter extra withholding in 4(c) instead, or use the worksheet in Step 2(b) rather than checking 2(c).

Step 5: Sign, date and hand it in

1. Sign and date the form in Step 5. The W-4 isn’t valid unless you sign it.
2. Leave the “Employers Only” box blank. Your employer fills in its name, address, your first date of employment and its employer identification number.
3. Give the form to your employer, not the IRS. Many employers accept it through an online onboarding system. Keep a copy for yourself.

Claiming exemption. You can claim exemption from federal income tax withholding for 2026 only if you had no federal income tax liability in 2025 and expect none in 2026. To claim it, check the box in the “Exempt from withholding” section, then complete only Steps 1(a), 1(b) and 5. An exemption lasts one year. The 2026 form says you’ll need to submit a new W-4 by February 16, 2027 to keep it.

When to fill out a new W-4

Your W-4 stays in effect until you give your employer a new one. Fill out a new form when:

• You start a new job.
• You get married or divorced, or have or adopt a child.
• You or your spouse start or stop a second job.
• Your other income or deductions change.
• You owed a lot or got a large refund last year and want to adjust.
• You claimed exemption, and the new year is starting.

The IRS suggests using the Tax Withholding Estimator if you’re filling out the form after the start of the year, expect to work only part of the year, or have a change during the year. Have your most recent pay stub handy, and run the estimator again at the start of each year to recheck your withholding.

How to fill out New York’s IT-2104

The W-4 only covers federal tax. In New York, Form IT-2104 tells your employer how much New York State tax to withhold, plus New York City or Yonkers tax if you live there.

1. Write your name, Social Security number and permanent home address.
2. Check one box: Single or Head of household, Married, or Married, but withhold at higher single rate.
3. Answer Yes or No: are you a resident of New York City (the Bronx, Brooklyn, Manhattan, Queens or Staten Island)? Are you a resident of Yonkers?
4. Line 1: enter your allowances for New York State and Yonkers. Line 2: enter your New York City allowances, if you live in the city. If you’re single with one job and no dependents, the form says to enter 0. Married filers, heads of household and anyone who expects to itemize or claim credits should use the worksheet in the IT-2104 instructions.
5. Lines 3, 4 and 5 (optional): enter any additional New York State, New York City or Yonkers amount to withhold each pay period.
6. Sign and date it, give it to your employer and keep a copy. New York asks you to review it once a year.

A few New York details worth knowing:

• The IT-2104 instructions were revised for 2026. If you filed an IT-2104 before January 1, 2026 using the worksheet or charts, the state says to complete a new 2026 form.
• If you hand in a 2020 or later W-4 but no IT-2104, your employer may use zero allowances for New York.
• If you have more than one job, file a separate IT-2104 with each employer and claim only your total allowances.
• You can’t claim exemption on the IT-2104. That takes a separate form, such as Form IT-2104-E.
• File a new one if you move into or out of New York City or Yonkers.

Quick checklist before you hand it in

• Name and Social Security number match your card.
• One filing status checked.
• Step 2 done on every job’s W-4, if it applies.
• Steps 3 and 4(b) on only one W-4 if you have more than one job.
• Signed and dated.
• IT-2104 included if you work in New York.

The W-4 sets your withholding, not your final tax bill. If you’re unsure what to enter, use the IRS estimator or talk with your tax advisor.

What employers do with a W-4

If you run a business, here’s what the IRS and New York expect once a W-4 lands on your desk.

• Ask every new hire for a signed W-4 when they start. It takes effect with the first wage payment. If an employee doesn’t give you one, withhold as if they’re single or married filing separately with no entries in Steps 2 to 4.
• Put changes into effect on time. A replacement W-4 must take effect no later than the start of the first payroll period ending on or after the 30th day after you receive it.
• Don’t give tax advice. You can point employees to the IRS Tax Withholding Estimator, but they decide what goes on the form.
• Watch for lock-in letters. If the IRS sends one, give the employee their copy within 10 business days, start withholding as the letter says on the date it gives, and ignore any later W-4 that lowers withholding unless the IRS tells you otherwise.
• Request new exempt forms each year. Exempt W-4s only last for the calendar year, and the IRS says to ask for new ones by February 15.
• Keep W-4s on file. Keep employment tax records for at least 4 years, and make the original W-4s available if the IRS asks.
• Keep the IT-2104 too. If an employee claims more than 14 allowances, send a copy to the New York State Tax Department. New hires must also be reported to New York within 20 days of hiring, which you can do online.

Sources: IRS, Form W-4 (2026); IRS, About Form W-4; IRS, Draft Form W-4 (2027); IRS, Tax Withholding Estimator; IRS, Publication 15 (2026), Employer’s Tax Guide; New York State Department of Taxation and Finance, Form IT-2104; New York State Department of Taxation and Finance, Instructions for Form IT-2104