Form W-4 (2009)
Purpose. Complete Form W-4 so that your
employer can withhold the correct federal income
tax from your pay. Consider completing a new
Form W-4 each year and when your personal or
financial situation changes.
Head of household. Generally, you may claim
head of household filing status on your tax
return only if you are unmarried and pay more
than 50% of the costs of keeping up a home
for yourself and your dependent(s) or other
qualifying individuals. See Pub. 501,
Exemptions, Standard Deduction, and Filing
Information, for information.
Exemption from withholding. If you are
exempt, complete only lines 1, 2, 3, 4, and 7
and sign the form to validate it. Your exemption
for 2009 expires February 16, 2010. See
Pub. 505, Tax Withholding and Estimated Tax.
Check your withholding. After your Form W-4
takes effect, use Pub. 919 to see how the
amount you are having withheld compares to
your projected total tax for 2009. See Pub.
919, especially if your earnings exceed
$130,000 (Single) or $180,000 (Married).
Basic instructions. If you are not exempt,
complete the Personal Allowances Worksheet
below. The worksheets on page 2 further adjust
your withholding allowances based on itemized
deductions, certain credits, adjustments to
income, or two-earner/multiple job situations.
Two earners or multiple jobs. If you have a
working spouse or more than one job, figure
the total number of allowances you are entitled
to claim on all jobs using worksheets from only
one Form W-4. Your withholding usually will
be most accurate when all allowances are
claimed on the Form W-4 for the highest
paying job and zero allowances are claimed on
the others. See Pub. 919 for details.
Personal Allowances Worksheet (Keep for your records.)
Enter “1” for yourself if no one else can claim you as a dependent
A
A
● You are single and have only one job; or
Enter “1” if:
B
● You are married, have only one job, and your spouse does not work; or
B
● Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less.
$
%
Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or
more than one job. (Entering “-0-” may help you avoid having too little tax withheld.)
C
C
Enter number of dependents (other than your spouse or yourself) you will claim on your tax return
D
D
E
E
F
F
Add lines A through G and enter total here. (Note. This may be different from the number of exemptions you claim on your tax return.)
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H
H
● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
and Adjustments Worksheet on page 2.
For accuracy,
complete all
worksheets
that apply.
● If you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs exceed
$40,000 ($25,000 if married), see the Two-Earners/Multiple Jobs Worksheet on page 2 to avoid having too little tax withheld.
● If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.
$
Cut here and give Form W-4 to your employer. Keep the top part for your records.
OMB No. 1545-0074
Employee’s Withholding Allowance Certificate
W-4
Form
Department of the Treasury
Internal Revenue Service
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Whether you are entitled to claim a certain number of allowances or exemption from withholding is
subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.
Type or print your first name and middle initial.
1
Last name
2
Your social security number
Home address (number and street or rural route)
Married
Single
3
Married, but withhold at higher Single rate.
City or town, state, and ZIP code
Note. If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
5
5
Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)
$
6
6
Additional amount, if any, you want withheld from each paycheck
7
I claim exemption from withholding for 2009, and I certify that I meet both of the following conditions for exemption.
● Last year I had a right to a refund of all federal income tax withheld because I had no tax liability and
● This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.
7
If you meet both conditions, write “Exempt” here
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8
Under penalties of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief, it is true, correct, and complete.
Employee’s signature
(Form is not valid unless you sign it.)
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Date
©
9
Employer identification number (EIN)
Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.)
Office code (optional)
10
Enter “1” if you have at least $1,800 of child or dependent care expenses for which you plan to claim a credit
4
If your last name differs from that shown on your social security card,
check here. You must call 1-800-772-1213 for a replacement card.
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Cat. No. 10220Q
Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above)
Note. You cannot claim exemption from
withholding if (a) your income exceeds $950
and includes more than $300 of unearned
income (for example, interest and dividends)
and (b) another person can claim you as a
dependent on their tax return.
Nonwage income. If you have a large amount
of nonwage income, such as interest or
G
Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information.
G
● If your total income will be between $61,000 and $84,000 ($90,000 and $119,000 if married), enter “1” for each eligible
child plus “1” additional if you have six or more eligible children.
●
If your total income will be less than $61,000 ($90,000 if married), enter “2” for each eligible child; then less “1” if you have three or more eligible children.
(Note. Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
Tax credits. You can take projected tax
credits into account in figuring your allowable
number of withholding allowances. Credits for
child or dependent care expenses and the
child tax credit may be claimed using the
Personal Allowances Worksheet below. See
Pub. 919, How Do I Adjust My Tax
Withholding, for information on converting
your other credits into withholding allowances.
Nonresident alien. If you are a nonresident
alien, see the Instructions for Form 8233
before completing this Form W-4.
For Privacy Act and Paperwork Reduction Act Notice, see page 2.
Form W-4 (2009)
Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances. For regular
wages, withholding must be based on allowances
you claimed and may not be a flat amount or
percentage of wages.
dividends, consider making estimated tax
payments using Form 1040-ES, Estimated Tax
for Individuals. Otherwise, you may owe
additional tax. If you have pension or annuity
income, see Pub. 919 to find out if you should
adjust your withholding on Form W-4 or W-4P.
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