To fill out a W-4, you enter your personal details and filing status in Step 1, complete Steps 2 through 4 only if they apply to you, and sign in Step 5. If you have one job, no dependents, and no other income, Steps 1 and 5 are all you need.
The optional steps are where people get stuck, so this guide goes through each one in order, says who should fill it in, and shows with real numbers how the entries change your federal withholding. If you want background on what the form is for first, read what a W-4 form is and how it affects your paycheck.
Before You Start
Have these on hand:
- Your expected filing status for the year
- Pay information for any other job you or your spouse holds
- The number of children and other dependents you expect to claim
- A rough figure for any income without withholding, such as interest or freelance work
- A recent pay stub, if you plan to use the IRS Tax Withholding Estimator
If your situation is more than simple, the IRS Tax Withholding Estimator can do the math for you and tell you exactly what to write on each line.
How to Fill Out a W-4: The Five Steps
Step 1: Enter personal information
Fill in your name, address and Social Security number, then check one filing status box in 1(c):
- Single or married filing separately
- Married filing jointly or qualifying surviving spouse
- Head of household
Pick the status you expect to use on your tax return. This box sets the standard deduction built into your withholding: $16,100 for single, $32,200 for married filing jointly, and $24,150 for head of household in 2026. If you're not sure about head of household, see head of household filing status explained.
Step 2: Multiple jobs or spouse works
Complete this step if you hold more than one job at the same time, or if you're married filing jointly and your spouse also works. Otherwise, skip it.
You choose one of three options: use the online estimator, fill out the Multiple Jobs Worksheet included with the form, or check the box in 2(c) on the W-4 for each job. The checkbox works best when the jobs pay about the same. Fill out Steps 3 and 4 on the W-4 for only one job, usually the highest-paying one. Our guide on filling out a W-4 with two jobs or a working spouse compares the options in detail.
Step 3: Claim dependents
If your income is under the limit printed on the form, enter the credit amounts for your qualifying children and other dependents. The form tells you the dollar amount to use for each. Add them up and enter the total.
This lowers your federal withholding by the amount of the credit spread across the year. If you leave it blank, you'll likely get the credit back as part of a larger refund instead.
Step 4: Other adjustments
- 4(a) Other income: Annual income that has no withholding, like interest, dividends or retirement income. Don't include income from other jobs here; that goes in Step 2. Self-employment income can be handled here or through Step 4(c).
- 4(b) Deductions: If you expect to itemize, or claim certain other deductions, use the Deductions Worksheet to find the amount above the standard deduction and enter it. This lowers withholding.
- 4(c) Extra withholding: A flat dollar amount you want withheld each pay period on top of the normal amount.
Some newer federal deductions, such as those for qualified tips and qualified overtime pay, are claimed on your tax return and generally don't change standard paycheck withholding. See the IRS page on the 2025 law changes and tips and overtime tax deductions for details.
Step 5: Sign and date
The form isn't valid until you sign it. Hand it to your employer or submit it through your payroll portal. The change usually applies starting with the next payroll your employer processes.
Worked Example: A New Hire in Colorado
Say you start a job in Colorado at $78,000 a year, paid biweekly. You're single with one job and no dependents. Estimates from the PaycheckHubs paycheck calculator:
| Setup | Federal withholding per paycheck | Take-home per paycheck |
|---|---|---|
| Step 1 only (single), no 401(k) | $320.38 | $2,345.37 |
| Step 1 only, plus 6% traditional 401(k) | $280.78 | $2,212.89 |
| Step 1, plus $5,000 in Step 4(a), no 401(k) | $362.69 | $2,303.06 |
The 401(k) isn't part of the W-4, but it shows how a pre-tax deduction works alongside it. Your $180 contribution each paycheck lowers federal withholding by about $40, so take-home falls by only $132.48.
The last row shows Step 4(a) at work. Entering $5,000 of expected interest income raises withholding by $42.31 per paycheck, or about $1,100 for the year. That matches 22% of $5,000, since this worker's top bracket is 22%.
Mistakes to Avoid
- Checking married filing jointly when both spouses work and skipping Step 2. Each job then withholds as if it were the only income.
- Completing Steps 3 and 4 on every job. Claim dependents and adjustments on one W-4 only, or they get counted twice.
- Putting second-job wages in Step 4(a). Other job income belongs in Step 2.
- Claiming exempt without qualifying. Exemption from withholding is only for people who owed no federal income tax last year and expect to owe none this year.
- Never revisiting the form. A W-4 doesn't expire, so update it after marriage, a new child, or a new job in the household.
Once your new W-4 takes effect, check your next pay stub to confirm the federal line moved the way you expected. Compare the new amount with the one on your last stub before the change.
Frequently Asked Questions
Which steps of the W-4 are required?
Only Step 1 and Step 5. Steps 2, 3 and 4 are optional, but you should complete Step 2 if you have more than one job or a working spouse.
How do I get a bigger refund?
Enter an extra dollar amount per paycheck in Step 4(c). That raises withholding, and anything withheld beyond your actual tax comes back as a refund.
How do I get more money in each paycheck?
Steps 3 and 4(b) lower withholding if you have dependents or deductions above the standard deduction. Lowering withholding below what you'll owe just moves the payment to tax time, so check with the IRS estimator first.
Do I need a new W-4 for my state?
Often yes. Many states have their own withholding form, while states with no wage tax don't need one. Ask your employer which form applies.
Sources
- IRS: About Form W-4
- IRS Tax Withholding Estimator
- IRS Publication 505, Tax Withholding and Estimated Tax
- IRS: One, Big, Beautiful Bill provisions
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.