How to Fill Out a W-4 Form for Income Taxes
Employees must complete a "Form W-4" when starting a new job, so the employer can withhold the correct amount of federal income tax on each paycheck. Complete the attached "Personal Allowances Worksheet" to figure your allowable exemptions before completing the "Employee's Withholding Allowance Certificate." The "Deductions and Adjustment Worksheet" and "Two-Earners/Multiple Jobs Worksheet" apply to individuals who plan to itemize, have more than one job or live in a household in which both spouses work.
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Instructions
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Personal Allowances Worksheet
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1
Obtain a W-4 form from the Internal Revenue Service website, your employer or by contacting the IRS.
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2
Enter "1" on line "A" if no one can claim you as a dependent. Otherwise, enter "0." Enter "0" for any section of the worksheet that does not apply to you.
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3
Enter "1" on line "B" if you are single with one job, married with one job and an unemployed spouse, or if the income from a second job is less than $1,500.
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4
Enter a "1" on line "C" for your spouse if no one can claim your spouse, if your spouse does not claim the exemption, or you have more than one job.
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5
Enter the number of dependents, excluding your spouse and yourself, on line "D."
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6
Enter "1" on line "E" if filing as head of household. You must be single with dependents and pay more than 50 percent of household costs.
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7
Enter "1" on line "F" if you paid at least $1,900 in child or dependent care expenses for a qualifying child or dependent while you worked or sought employment. A qualifying child refers to a child under the age of 13. A dependent can be a spouse who is unable to provide his own care.
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Enter "2" on line "G" for each qualified child, if single with income below $61,000 or below $90,000, if married. Subtract one from the total if you have more than two eligible children. Enter "1" for each qualifying child, if single with income between $61,000 and $84,000 or $90,000 and $119,000, if married. Add an additional "1" if you have more than five eligible children.
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9
Tally lines "A" through "G" and enter the total on line "H."
Employee's Withholding Allowance Certificate
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10
Write your name, Social Security number, address and marital status on lines "1" through "4."
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11
Enter the number from line "H" of the "Personal Allowances Worksheet" on line "5." Add any additional money you want withheld from your check on line "6."
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Write "Exempt" on line "7" if you were entitled to a refund of the entire federal income tax withheld from your check because you had no tax liability in the previous year, and you expect the same rules to apply in the present tax year.
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13
Sign and date the certificate. The employer completes lines "8" through "10."
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14
Detach the "Employee's Withholding Allowance Certificate" and return it to your employer. Keep the "Personal Allowances Worksheet" for your personal records.
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