Form W-4 (2018)
Page 3
Personal Allowances Worksheet (Keep for your records.)
A Enter “1” for yourself . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
B Enter “1” if you will file as married filing jointly . . . . . . . . . . . . . . . . . . . . . . . B
C Enter “1” if you will file as head of household . . . . . . . . . . . . . . . . . . . . . . . C
D Enter “1” if:
{
• You’re single, or married filing separately, and have only one job; or
• You’re married filing jointly, have only one job, and your spouse doesn’t work; or
• Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less.
}
D
E Child tax credit. See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $69,801 ($101,401 if married filing jointly), enter “4” for each eligible child.
• If your total income will be from $69,801 to $175,550 ($101,401 to $339,000 if married filing jointly), enter “2” for each
eligible child.
• If your total income will be from $175,551 to $200,000 ($339,001 to $400,000 if married filing jointly), enter “1” for
each eligible child.
• If your total income will be higher than $200,000 ($400,000 if married filing jointly), enter “-0-” . . . . . . .
E
F Credit for other dependents.
• If your total income will be less than $69,801 ($101,401 if married filing jointly), enter “1” for each eligible dependent.
• If your total income will be from $69,801 to $175,550 ($101,401 to $339,000 if married filing jointly), enter “1” for every
two dependents (for example, “-0-” for one dependent, “1” if you have two or three dependents, and “2” if you have
four dependents).
• If your total income will be higher than $175,550 ($339,000 if married filing jointly), enter “-0-” . . . . . . . F
G Other credits.
If you have other credits, see Worksheet 1-6 of Pub. 505 and enter the amount from that worksheet here
. . G
H Add lines A through G and enter the total here . . . . . . . . . . . . . . . . . . . . . .
▶
H
For accuracy,
complete all
worksheets
that apply.
{
• If you plan to itemize or claim adjustments to income and want to reduce your withholding, or if you
have a large amount of nonwage income and want to increase your withholding, see the Deductions,
Adjustments, and Additional Income Worksheet below.
• If you have more than one job at a time or are married filing jointly and you and your spouse both
work, and the combined earnings from all jobs exceed $52,000 ($24,000 if married filing jointly), see the
Two-Earners/Multiple Jobs Worksheet on page 4 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 above.
Deductions, Adjustments, and Additional Income Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large amount of nonwage
income.
1
Enter an estimate of your 2018 itemized deductions. These include qualifying home mortgage interest,
charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of
your income. See Pub. 505 for details . . . . . . . . . . . . . . . . . . . . . .
1
$
2 Enter:
{
$24,000 if you’re married filing jointly or qualifying widow(er)
$18,000 if you’re head of household
$12,000 if you’re single or married filing separately
}
. . . . . . . . . . . 2
$
3 Subtract line 2 from line 1. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . . 3
$
4 Enter an estimate of your 2018 adjustments to income and any additional standard deduction for age or
blindness (see Pub. 505 for information about these items) . . . . . . . . . . . . . . . .
4
$
5 Add lines 3 and 4 and enter the total . . . . . . . . . . . . . . . . . . . . . . 5
$
6 Enter an estimate of your 2018 nonwage income (such as dividends or interest) . . . . . . . . . 6
$
7 Subtract line 6 from line 5. If zero, enter “-0-”. If less than zero, enter the amount in parentheses . . . 7
$
8 Divide the amount on line 7 by $4,150 and enter the result here. If a negative amount, enter in parentheses.
Drop any fraction . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Enter the number from the Personal Allowances Worksheet, line H above . . . . . . . . . . 9
10
Add lines 8 and 9 and enter the total here. If zero or less, enter “-0-”. If you plan to use the Two-Earners/
Multiple Jobs Worksheet, also enter this total on line 1, page 4. Otherwise, stop here and enter this total
on Form W-4, line 5, page 1 . . . . . . . . . . . . . . . . . . . . . . . . .
10
