How to Fill Out Form W-4, Step by Step: Multiple Jobs, Dependents, Extra Withholding and Exempt

Step 1 collects the employee’s personal information. Step 1(c) is the filing status, with three options: single or married filing separately; married filing jointly or qualifying surviving spouse; head of household¹. This is the entry the employer uses when no other step is filled in, and it is also the status the employer applies by default when an employee gives no form: the employer withholds as if the employee were single or married filing separately, with no entries in Steps 2, 3 or 4³.

Step 2 applies when the employee holds more than one job at a time, or is married filing jointly and the spouse also works. The 2026 form says to do only one of three things¹:

1. Use the IRS estimator at www.irs.gov/W4App, which the form calls the most accurate and says to use if the employee or spouse has self-employment income.
2. Use the Multiple Jobs Worksheet on page 3 of the form and enter the result in Step 4(c).
3. If there are only two jobs total, check the box in Step 2(c) on the W-4 for both jobs.

Steps 3 to 4(b) are completed on the form for only one job; the form says the highest-paying job gives the most accurate result¹. The form also gives a privacy alternative: an employee who does not want to give the Step 2(c) or Step 4(a) information can use Step 2(b) or enter an extra amount in Step 4(c)¹.

If total income will be $200,000 or less ($400,000 or less if married filing jointly), Step 3 multiplies the number of qualifying children under 17 by $2,200 and the number of other dependents by $500, then adds other credits¹. Those are the figures printed on the 2026 form (Cat. No. 10220Q, created 12/8/25)¹.

Step 4 has three optional lines¹:

• 4(a), other income. Income not from jobs.
• 4(b), deductions. Deductions; the form’s Deductions Worksheet figures the amount. The 2026 worksheet prints standard deductions of $16,100 for single or married filing separately, $24,150 for head of household and $32,200 for married filing jointly or qualifying surviving spouse¹.
• 4(c), extra withholding. An additional dollar amount withheld each pay period. It is also where the Multiple Jobs Worksheet result goes if that Step 2 method is used.

Step 5 is the employee’s signature and date. The IRS tells employers that an invalid form, such as one with unauthorized changes, deleted certification language or material defacing, is not to be used, and that the employer asks for a new one³. If no valid earlier form exists, the employer applies the default withholding³.

Claiming exempt means no federal income tax is withheld. The 2026 form requires both conditions: no federal income tax liability in 2025 and none expected in 2026. An employee claiming it completes Steps 1(a), 1(b) and 5 only, and the form warns the employee “may owe taxes and penalties” at filing¹.

The exemption lasts one calendar year. The employee “will need to submit a new Form W-4 by February 16, 2027” to continue¹. IRS Topic 753 and Publication 15 give February 15, or the next business day if that falls on a weekend or legal holiday; February 15, 2027 is a federal holiday, which is why the form says the 16th¹³⁵. If no new form arrives, the employer withholds as single or married filing separately with no entries in Steps 2 to 4; a form received on February 16 or later can be applied to future wages, and tax already withheld is not refunded by the employer³. Claiming a California exemption is done on a separate form, covered on California DE 4 vs the federal W-4.

For a new hire, Publication 15 says to ask each new employee to complete the 2026 Form W-4⁵. A replacement form is implemented “by the start of the first payroll period ending on or after the 30th day” after the employer receives it³⁵. Withholding is not adjusted for pay periods before the new form’s effective date⁵. The employer keeps the signed form at least four years³. The IRS can also send an employer a “lock-in letter” requiring it to disregard a W-4 that lowers withholding below a specified level; forms that increase withholding must still be honored³.

Good to know The form says to complete a new W-4 “when changes to your personal or financial situation would change the entries on the form,” and the IRS page says to complete a new one each year¹². Neither page says a new form can be submitted “at any time.”

The estimator is a free IRS tool for an employee with a W-2 job or a pension. It takes about 25 minutes; recent pay stubs are needed, and a prior-year return if there is other income or itemized deductions. It does not ask for a name, Social Security number, address or bank numbers, and the IRS says the information is not saved or shared. When finished it can produce a pre-filled Form W-4 to give to the employer⁴. Nonresident aliens cannot use it⁴. The 2026 W-4 suggests the estimator for anyone submitting the form after the start of the year, working only part of the year, having mid-year changes, receiving dividends, bonuses or business income, or having multiple jobs¹. The IRS recommends rechecking every January and after life events such as a new job or marriage⁴.