When to use Form W-4
Give it to your employer when you start a job or need to change federal withholding. For periodic pension payments see Form W-4P, and for nonperiodic retirement payments see Form W-4R. Nonresident alien employees should read IRS Notice 1392 before completing Form W-4.
Preview the 2026 certificate
Open all five pages of the 2026 IRS PDFHow to complete the 2026 Form W-4
For a standard election, complete Steps 1 and 5. Use Steps 2 through 4 when they apply.
1. Personal information
Enter your name, address and Social Security number on the IRS form. Select the filing status you expect to use. Give the signed form directly to your employer.
2. Multiple jobs
If you have simultaneous jobs, or file jointly with a working spouse, choose one of the IRS methods. With only two jobs in total, you may check the box on both forms. That method generally works better when the lower wage is more than half the higher wage. Otherwise consider the worksheet or estimator. Use the estimator if you or your spouse have self-employment income.
3. Dependents and other credits
On the 2026 form, if expected income is $200,000 or less ($400,000 or less when filing jointly), multiply eligible children under 17 by $2,200 and other eligible dependents by $500. Add other eligible credits as instructed. Check the Social Security number and dependency requirements on the form. For multiple jobs, enter Steps 3 through 4(b) on only one form, preferably for the highest-paying job.
4. Other adjustments
Step 4(a) covers other income without withholding, such as interest. Leave job and self-employment income out of this line. Use the current Deductions Worksheet for Step 4(b). Step 4(c) is any extra dollar amount you want withheld each pay period.
5. Sign and give it to payroll
Complete the signature and date. Keep a copy for your records. Use your employer’s secure process for an electronic submission. You do not need to enter a Social Security number on Document.com to get the blank form.
Common withholding questions
Can I claim exemption in 2026?
You must have had no federal income tax liability for 2025 and expect none for 2026. A refund by itself does not establish eligibility. See the IRS test on page 2. If eligible, check the 2026 exemption box, complete Steps 1(a), 1(b) and 5, and leave the other steps blank. To continue claiming exemption for 2027, give your employer a new Form W-4 by February 16, 2027. Earlier forms have different instructions.
Which year should I use?
Use the current IRS edition for a new withholding election. Choose an archived edition only when you need that year’s form or instructions. An employee generally need not replace a valid older form solely because the IRS redesigned it. Check your withholding when your income, jobs or household changes.
What if I work part of the year or can be claimed as a dependent?
For part-year work or a midyear change, the IRS estimator can account for wages and withholding already paid. Being a student or someone else’s dependent does not by itself qualify you for exemption.
What if I work or live in another state?
Form W-4 addresses federal wage withholding in all 50 states and D.C. Ask payroll which separate state or local elections apply where you live and work, particularly after a move or when working remotely or across a state line. The federal PDF does not determine residency, reciprocity or allocation of wages.