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Employee’s Withholding Certificate

Form W-4
(Rev. December 2020) Department of the Treasury Internal Revenue Service

Employee’s Withholding Certificate

▶ Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
▶ Give Form W-4 to your employer.
▶ Your withholding is subject to review by the IRS

OMB No. 1545-0074

20 21

Step 1:Enter Personal Information

(a) First name and middle initial

Last name

(b) Social security number

Address

▶ Does your name match the name on your social security card? If not, to ensure you get credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov

City or town, state, and ZIP code

   Single or Married filing separately

   Married filing jointly or Qualifying widow(er)

   Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)

Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, when to use the estimator at www.irs.gov/W4App, and privacy.

Step 2: Multiple Jobs or Spouse Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.

Do only one of the following.

  1. (a)  Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or
  2. (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; o
  3. (c)  If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option ) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . . . . ▶

TIP 2: To be accurate, submit a 2021 Form W-4 for all other jobs. If you (or your spouse) have self-employment income, including as an independent contractor, use the estimator.

Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

Step 3:

If your total income will be $200,000 or less ($400,000 or less if married filing jointly):

Claim Dependents

Multiply the number of qualifying children under age 17 by $2,000 ▶

Multiply the number of other dependents by $500 . . . . ▶

Add the amounts above and enter the total here . . . . . . . . . . . . .

3

Step 4:

(a) Other income (not from jobs). If you want tax withheld for other income you expect this year that won’t have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income . . . . . . . . . . .

4(a)

(optional): Other Adjustments

(b) Deductions. If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the result here . . . . . . . . . . . . . . . . . . . . .

 4(b)

(c) Extra withholding. Enter any additional tax you want withheld each pay period .

 4(c)

Step 5:


Sign Here

Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.


Employee’s signature (This form is not valid unless you sign it.)

Date

Employers Only

Employer’s name and address





First date of employment

Employer identification number (EIN)

Employee’s Withholding Certificate Page 2

General Instructions

Future Developments

For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4.

Purpose of Form

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505, Tax Withholding and Estimated Tax.

Exemption from withholding. You may claim exemption from withholding for 2021 if you meet both of the following conditions: you had no federal income tax liability in 2020 and you expect to have no federal income tax liability in 2021. You had no federal income tax liability in 2020 if (1) your total tax on line 24 on your 2020 Form 1040 or 1040-SR is zero (or less than the sum of lines 27, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2021 tax return. To claim exemption from withholding, certify that you meet both of the conditions above by writing “Exempt” on Form W-4 in the space below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 15, 2022.

Your privacy. If you prefer to limit information provided in Steps 2 through 4, use the online estimator, which will also increase accuracy.

When to use the estimator. Consider using the estimator at www.irs.gov/W4App if you:

  1. 1. Expect to work only part of the year;
  2. 2. Have dividend or capital gain income, or are subject to additional taxes, such as Additional Medicare Tax;
  3. 3. Have self-employment income (see below); or
  4. 4. Prefer the most accurate withholding for multiple job situations

Self-employment. Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld.

Nonresident alien. If you’re a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.

Specific Instructions

Step 1(c). Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding.

Step 2. Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work.

   Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy.

    If you (and your spouse) have a total of only two jobs, you may instead check the box in option (c). The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is roughly accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs.

Multiple jobs. Complete Steps 3 through 4(b) on only one Form W-4. Withholding will be most accurate if you do this on the Form W-4 for the highest paying job

Step 3. This step provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number. You may be able to claim a credit for other dependents for whom a child tax credit can’t be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 972, Child Tax Credit and Credit for Other Dependents. You can also include other tax credits in this step, such as education tax credits and the foreign tax credit. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return.

Step 4 (optional).

  Step 4(a).> Enter in this step the total of your other estimated income for the year, if any. You shouldn’t include income from any jobs or self-employment. If you complete Step 4(a), you likely won’t have to make estimated tax payments for that income. If you prefer to pay estimated tax rather than having tax on other income withheld from your paycheck, see Form 1040-ES, Estimated Tax for Individuals.

   Step 4(c). Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4. Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe

Employee’s Withholding Certificate Page 3

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.

Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App.

1

Two jobs. If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the “Lower Paying Job” column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . .

2

Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3.

a  Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . .

b   Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c   Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . .

3

Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . .


4

Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . .


Employee’s Withholding Certificate Page 4

Married Filing Jointly or Qualifying Widow(er)
Higher Paying Job
Annual Taxable
Wage & Salary		 Lower Paying Job Annual Taxable Wage & Salar
$0 -
9,999		 $10,000 -
19,999		 $20,000 -
29,999		 $30,000 -
39,999		 $40,000 -
49,999		 $50,000 -
59,999		 $60,000 -
69,999		 $70,000 -
79,999		 $80,000 -
89,999		 $90,000 -
99,999		 $100,000 -
109,999		 $110,000 -
120,000
$0 - 9,999
$10,000 - 19,999
$20,000 - 29,999		 $0
190
850		 $190
1,190
1,890		 $850
1,890
2,750		 $890
2,090
2,950		 $1,020
2,220
3,080		 $1,020
2,220
3,080		 $1,020
2,220
3,080		 $1,020
2,220
3,160		 $1,020
2,300
4,160		 $1,100
3,300
5,160		 $1,870
4,070
5,930		 $1,870
4,070
5,930
$30,000 - 39,999
$40,000 - 49,999
$50,000 - 59,999		 890
1,020
1,020		 2,090
2,220
2,220		 2,950
3,080
3,080		 3,150
3,280
3,280		 3,280
3,410
3,490		 3,280
3,490
4,490		 3,360
4,490
5,490		 4,360
5,490
6,490		 5,360
6,490
7,490		 6,360
7,490
8,490		 7,130
8,260
9,260		 7,130
8,260
9,260
$60,000 - 69,999
$70,000 - 79,999
$80,000 - 99,999		 1,020
1,020
1,020		 2,220
2,220
3,150		 3,080
3,160
5,010		 3,360
4,360
6,210		 4,490
5,490
7,340		 5,490
6,490
8,340		 6,490
7,490
9,340		 7,490
8,490
10,340		 8,490
9,490
11,340		 9,490
10,490
12,340		 10,260
11,260
13,260		 10,260
11,260
13,260
$100,000 - 149,999
$150,000 - 239,999
$240,000 - 259,999		 1,870
2,040
2,040		 4,070
4,440
4,440		 5,930
6,500
6,500		 7,130
7,900
7,900		 8,260
9,230
9,230		 9,320
10,430
10,430		 10,520
11,630
11,630		 11,720
12,830
12,830		 12,920
14,030
14,030		 14,120
15,230
15,270		 15,090
16,190
17,040		 15,290
16,400
18,040
$260,000 - 279,999
$280,000 - 299,999
$300,000 - 319,999		 2,040
2,040
2,040		 4,440
4,440
4,440		 6,500
6,500
6,500		 7,900
7,900
7,940		 9,230
9,230
10,070		 10,430
10,470
12,070		 11,630
12,470
14,070		 12,870
14,470
16,070		 14,870
16,470
18,070		 16,870
18,470
20,070		 18,640
20,240
21,840		 19,640
21,240
22,840
$320,000 - 364,999
$365,000 - 524,999
$525,000 and over		 2,720
2,970
3,140		 5,920
6,470
6,840		 8,780
9,630
10,200		 10,980
12,130
12,900		 13,110
14,560
15,530		 15,110
16,860
18,030		 17,110
19,160
20,530		 19,110
21,460
23,030		 21,190
23,760
25,530		 23,490
26,060
28,030		 25,560
28,130
30,300		 26,860
29,430
31,800
Single or Married Filing Separately
Higher Paying Job
Annual Taxable
Wage & Salary 		Lower Paying Job Annual Taxable Wage & Salary
$0 -
9,999 		10,000 -
19,999 		$20,000 -
29,999 		$30,000 -
39,999 		$40,000 -
49,999 		$50,000 -
59,999 		$60,000 -
69,999 		$70,000 -
79,999 		$80,000 -
89,999 		$90,000 -
99,999 		$10,000 -
109,999 		$110,000 -
120,999
$0 - 9,999
$10,000 - 19,999
$20,000 - 29,999 		$440 -
940
1,020 		$940 -
1,540
1,620 		$1,020 -
1,620
2,100 		$1,020 -
2,020
3,100 		$1,410
3,020
4,100 		$1,870
3,470
4,550 		$1,870
3,470
4,550 		$1,870
3,470
4,720 		$1,870
3,640
4,920 		$2,030
3,840
5,120 		$2,040
3,840
5,120 		$2,040
3,840
5,120
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999 		1,020
1,870
1,870 		2,020
3,470
3,470 		3,100
4,550
4,690 		4,100
5,550
5,890 		5,100
6,690
7,090 		5,550
7,340
7,940 		5,720
7,540
7,940 		5,920
7,740
8,140 		6,120
7,940
8,340 		6,320
8,140
8,540 		6,320
8,150
9,190 		6,320
8,150
9,990
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999 		2,000
2,040
2,040 		3,810
3,840
3,840 		5,090
5,120
5,120 		6,290
6,320
6,910 		7,490
7,520
8,910 		8,140
8,360
10,360 		8,340
9,360
11,360 		8,540
10,360
12,450 		9,390
11,360
13,750 		10,390
12,360
15,050 		11,190
13,410
16,160 		11,990
14,510
17,260
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999 		2,220
2,720
2,970 		4,830
5,320
5,880 		6,910
9,790
10,560 		8,910
9,790
10,560 		10,910
12,090
12,860 		12,600
13,850
14,620 		13,900
15,150
15,920 		15,200
16,450
17,220 		16,500
17,750
18,520 		17,800
19,050
19,820 		18,910
20,150
20,930 		20,010
21,250
22,030
$250,000 - 399,999
$400,000 - 449,999
$450,000 - over 		2,970
2,970
3,140 		5,880
5,880
6,250 		8,260
8,260
8,830 		10,560
10,560
11,30 		12,860
12,860
13,830 		14,620
14,620
15,790 		15,920
15,220
17,290 		17,220
17,220
18,790 		18,520
18,520
20,290 		19,820
19,910
21,790 		20,930
21,220
22,030 		22,030
22,520
24,400
Head of Household
Higher Paying Job
Annual Taxable
Wage & Salary 		Lower Paying Job Annual Taxable Wage & Salary
$0 -
9,999 		10,000 -
19,999 		$20,000 -
29,999 		$30,000 -
39,999 		$40,000 -
49,999 		$50,000 -
59,999 		$60,000 -
69,999 		$70,000 -
79,999 		$80,000 -
89,999 		$90,000 -
99,999 		$100,000 -
109,999 		$110,000 -
120,000
$0 - 9,999
$10,000 - 19,999
$20,000 - 29,999 		$0 -
820
930 		$820 -
1,900
2,130 		$1,020 -
1,620
2,100 		$1,020 -
2,220
2,250 		$1,020
2,220
2,850 		$1,020
2,620
3,850 		$1,420
3,620
4,850 		$1,870
4,070
5,340 		$1,870
4,110
5,540 		$1,910
4,310
5,740 		$2,040
4,440
5,870 		$2,040
4,440
5,870
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999 		1,020
1,020
1,870 		2,220
2,450
4,070 		2,450
3,700
5,310 		2,940
4,790
6,600 		3,940
5,800
7,800 		4,940
7,000
9,000 		5,980
8,200
10,200 		6,630
8,850
10,850 		6,830
9,050
11,050 		7,030
9,250
11,250 		7,160
9,380
11,250 		7,160
9,380
12,320
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999 		1,880
2,040
2,040 		4,280
4,440
4,440 		5,710
5,870
5,870 		7,000
7,160
7,240 		8,200
8,360
9,240 		9,400
9,560
11,240 		10,600
11,240
13,240 		11,250
12,690
14,690 		11,590
13,690
15,890 		12,590
14,690
17,190 		13,520
15,670
16,770 		11,990
14,510
17,260
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999 		2,040
2,720
2,970 		4,920
5,920
6,470 		7,150
8,150
9,000 		9,240
10,440
11,390 		11,240
12,740
13,690 		13,290
15,040
15,990 		15,590
17,340
18,290 		17,340
19,090
20,040 		18,640
20,390
21,340 		19,940
21,690
22,640 		21,170
22,920
23,880 		22,270
24,020
24,980
$250,000 - 399,999
$400,000 - 449,999
$450,000 - over 		2,970
2,970
3,140 		6,470
7,470
6,840 		9,000
9,000
9,570 		11,390
11,390
12,160 		13,690
13,390
14,660 		15,990
15,990
17,160 		18,290
18,290
19,660 		20,040
20,040
21,610 		21,340
21,340
23,110 		22,640
22,640
24,610 		23,880
23,900
26,050 		24,980
25,200
27,350
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