Form W-4 for 2026, step by step
Form W-4 tells your employer how much federal income tax to withhold. Most people fill in Step 1 and sign Step 5. Use Step 2 if you have two jobs or a working spouse, Step 3 for dependents, and Step 4 for other income, deductions like tips or overtime, and extra withholding. Employers keep it and don't send it in.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- Required. Your details and signature
- Two jobs. Check the box or use the worksheet
- New for 2026. Tips, overtime and senior deductions through Step 4(b)
How do I fill out a W-4?
- Step 1: name, address, Social Security number and filing status
- Step 2: only if you hold more than one job at a time, or you're married filing jointly and your spouse works. Check the box if there are exactly two jobs with similar pay, or use the worksheet or the IRS estimator
- Step 3: credits for dependents, such as $2,200 for each child under 17 in 2026, if your income is under the limits
- Step 4(a): other income without withholding, like interest or side business profit, if you want tax withheld for it
- Step 4(b): deductions beyond the standard deduction, including the new deductions for qualified tips, qualified overtime and seniors
- Step 4(c): any extra amount to withhold each paycheck
- Step 5: sign and date
What's new on the 2026 W-4?
The 2026 form reflects the 2025 tax law. Workers can lower withholding for the tips, overtime and senior deductions through the Step 4(b) worksheet, and the form has a separate box for claiming exemption from withholding, below Step 4(c). See what changes on your paycheck with the paycheck calculator.
Can I claim exempt?
Only if you owed no federal income tax last year and expect to owe none this year. An exempt W-4 expires, so you have to give your employer a new one by February 15 of the next year to stay exempt.
What do employers do with a W-4?
Collect one from each new hire and keep it on file. Use it to figure withholding with IRS Publication 15-T. If an employee doesn't give you one, withhold as if they're single with no adjustments. Employees can change their W-4 any time, and the change should take effect within about 30 days. Our payroll service collects and applies W-4s for you.
Sources
General information, not tax advice for your situation.
Do I need a new W-4 every year?
No. Only when you want to change withholding, or each year by February 15 if you claim exempt.
Should I check the Step 2 box?
Check it if you have exactly two jobs, or two jobs between you and your spouse, with similar pay. Otherwise use the worksheet or the IRS estimator.
Can I lower withholding for no tax on overtime?
Yes. Estimate your qualified overtime deduction and enter it in Step 4(b).
What happens if I don't fill out a W-4?
Your employer withholds as if you're single with no other adjustments, which usually means more tax withheld.
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