What goes on each line of the W-4

The W-4 form has six main sections. You fill in your name, address, and Social Security number at the top. Then you choose your filing status — single, married filing jointly, married filing separately, or head of household. After that come four worksheets where you account for multiple jobs, dependents, other income, and tax credits. Most people can skip the worksheets entirely if they have one job and no dependents.

The form asks you to claim allowances, which tell your employer how much tax to withhold from each paycheck. One allowance roughly equals one dependent or one job. The more allowances you claim, the less tax comes out. The fewer you claim, the more comes out and the larger your refund will be at tax time — though you will have less money in each paycheck.

Key Takeaways

  • Line 1 asks for your name, address, and Social Security number exactly as they appear on your tax return.
  • Line 5 is where you choose your filing status, which determines your tax bracket and standard deduction.
  • Lines 6 through 9 are worksheets you only need to fill if you have multiple jobs, dependents, or other income sources.
  • The number you enter on line 10 (total allowances) directly controls how much tax your employer withholds from each paycheck.
  • You should file a new W-4 whenever your life changes — marriage, divorce, birth of a child, or a second job.

Step 1: Personal information and filing status

Start at the top of the form. Write your full name, current address, and nine-digit Social Security number. Make sure the name matches exactly what is on your Social Security card and your tax return — if it does not, the IRS will have trouble matching your W-4 to your account.

On line 5, mark your filing status. If you are single with no dependents, mark "Single". If you are married and filing a joint return with your spouse, mark "Married Filing Jointly". If you are married but filing separately, mark "Married Filing Separately". If you are unmarried and pay more than half the household expenses for yourself and a dependent, mark "Head of Household". Your filing status on the W-4 should match what you plan to file on your tax return in April.

Step 2: Claiming dependents

On line 6, write the number of children under 17 and other dependents you claim on your tax return. A dependent is usually a child, stepchild, or relative you support financially and who lives with you for more than half the year. Each dependent lowers your tax bill, so your employer withholds less money from your paycheck.

If you are unsure whether someone counts as your dependent, the IRS worksheet on the back of the form walks through the rules. In most cases, if you pay for their housing, food, and care, and they earn less than a set amount per year, they count. You can only claim each dependent once across all your jobs.

Step 3: Multiple jobs and other income

If you have more than one job, you need to fill out the worksheet on page 2. The reason is that tax brackets are based on your total income from all sources, not just one job. If each employer withholds as if you have only one job, you will owe money at tax time.

The worksheet asks you to list all your jobs and estimate your income from each. Then it tells you how many allowances to claim at your highest-paying job and how many at the others. If you have a spouse who also works, your spouse should fill out the same worksheet using their jobs.

You also fill out this section if you have income from self-employment, rental property, investments, or a second source that is not a W-2 job. The worksheet helps you account for that income so your withholding is correct.

Step 4: Tax credits and adjustments

Lines 8 and 9 are for tax credits and other adjustments. The most common credit is the Earned Income Tax Credit, which reduces your tax if you earn below a certain amount. If you think you might be may have access to to this credit, you can claim it on your W-4 to increase your paycheck now rather than wait for a refund in April.

Line 9 is for other income adjustments — for example, if you have large deductions or expect to owe taxes on income that is not subject to withholding. Most people leave these lines blank. If you are not sure whether you need to fill them, you can leave them empty and your withholding will still be reasonable.

Step 5: Calculate your total allowances

Add up all the numbers from lines 6, 7, 8, and 9. Write the total on line 10. This number tells your employer how much to withhold. If you claimed two dependents and have no other adjustments, you would write 2 on line 10. Your employer uses this number to calculate your withholding for each paycheck.

If you want extra money withheld — for example, because you know you will owe taxes or you prefer a larger refund — you can write a dollar amount on line 12. This is optional. Some people write $25 or $50 per paycheck to make sure they do not owe at tax time.

Step 6: Sign and submit

Sign and date the form at the bottom. Give it to your employer's human resources or payroll department. They will keep it on file and use it to calculate your withholding starting with your next paycheck. You do not send the W-4 to the IRS — your employer keeps it.

If you work for multiple employers, give each one a completed W-4. If you change jobs, you will need to fill out a new W-4 for your new employer. Your old W-4 stays with your old employer and does not carry over.

When to file a new W-4

You should file a new W-4 whenever your situation changes. If you get married, divorced, have a child, or lose a dependent, file a new form. If you take a second job or leave one, file a new form. If you expect a major change in income, file a new form.

You can file a new W-4 at any time during the year. It takes effect on the next paycheck after your employer receives it. There is no penalty for changing your W-4 multiple times — it is meant to be adjusted as your life changes.

Frequently Asked Questions

What does "allowances" mean on the W-4?

An allowance is a unit that tells your employer how much tax to withhold. One allowance roughly equals one dependent or one job. The more allowances you claim, the less tax comes out of your paycheck. The fewer you claim, the more comes out.

Can I claim zero allowances?

Yes. If you claim zero allowances, your employer will withhold the maximum amount of tax from each paycheck. This guarantees you will get a refund at tax time, though you will have less money in each paycheck. Some people do this if they expect to owe taxes or prefer a large refund.

What happens if I claim too many allowances?

If you claim more allowances than you are may have access to to, your employer will withhold less tax than you actually owe. You will owe money when you file your tax return in April. The IRS can also charge penalties and interest if you significantly underpay throughout the year.

Do I need to file a new W-4 if I get a raise?

Not necessarily. A raise does not change your filing status or number of dependents, so your withholding will still be roughly correct. However, if the raise pushes you into a higher tax bracket, you may want to claim fewer allowances to avoid owing money at tax time.

Can my spouse and I claim the same dependent on our W-4s?

No. Each dependent can only be claimed once across all jobs and all people. If you are married and both work, decide together who will claim each dependent on their W-4. Only one of you should claim the same child.