Form W-4S (2019)
Page 2
Changing your withholding. Form W-4S remains in effect until you
change or revoke it. You may do this by giving a new Form W-4S or
a written notice to the payer of your sick pay. To revoke your
previous Form W-4S, complete a new Form W-4S and write
“Revoked” in the money amount box, sign it, and give it to the payer.
Specific Instructions for Worksheet
You may use the worksheet on page 1 to estimate the amount of
federal income tax that you want withheld from each sick pay
payment. Use your tax return for last year and the worksheet as a
basis for estimating your tax, tax credits, and withholding for this year.
You may not want to use Form W-4S if you already have your
total tax covered by estimated tax payments or other withholding.
If you expect to file a joint return, be sure to include the income,
deductions, credits, and payments of both yourself and your spouse
in figuring the amount you want withheld.
Caution: If any of the amounts on the worksheet change after you
give Form W-4S to the payer, you should use a new Form W-4S to
request a change in the amount withheld.
Line 2—Deductions
Itemized deductions. Itemized deductions include qualifying home
mortgage interest, charitable contributions, state and local taxes (up
to $10,000), and medical expenses in excess of 10% of your
adjusted gross income. See Pub. 505 for details.
Standard deduction. For 2019, the standard deduction amounts are:
Standard
Filing Status Deduction
Married filing jointly or qualifying widow(er) . . . . . $24,400*
Head of household . . . . . . . . . . . . $18,350*
Single or Married filing separately . . . . . . . . $12,200*
* If you’re age 65 or older or blind, add to the standard deduction
amount the additional amount that applies to you as shown in the next
paragraph. If you can be claimed as a dependent on another person’s
return, see Limited standard deduction for dependents, later.
Additional standard deduction for the elderly or blind. An
additional standard deduction of $1,300 is allowed for a married
individual (filing jointly or separately) or qualifying widow(er) who is
65 or older or blind, $2,600 if 65 or older and blind. If both spouses
are 65 or older or blind, an additional $2,600 is allowed on a joint
return ($2,600 on a separate return if your spouse is your
dependent). If both spouses are 65 or older and blind, an additional
$5,200 is allowed on a joint return ($5,200 on a separate return if
your spouse is your dependent). An additional $1,650 is allowed for
an unmarried individual (single or head of household) who is 65 or
older or blind, $3,300 if 65 or older and blind. See Pub. 505,
Worksheet 2-4.
Limited standard deduction for dependents. If you are a
dependent of another person, your standard deduction is the greater
of (a) $1,100 or (b) your earned income plus $350 (up to the regular
standard deduction for your filing status). If you’re 65 or older or
blind, see Pub. 505 for additional amounts that you may claim.
Certain individuals not eligible for standard deduction. For the
following individuals, the standard deduction is zero.
• A married individual filing a separate return if either spouse
itemizes deductions.
• A nonresident alien individual.
• An individual filing a return for a period of less than 12 months
because of a change in his or her annual accounting period.
Line 5—Credits
Include on this line any tax credits that you’re entitled to claim, such
as the child tax and higher education credits, credit for child and
dependent care expenses, earned income credit, or credit for the
elderly or the disabled. See Pub. 505, Table 1-2, for credits.
Line 7—Tax Withholding and Estimated Tax
Enter the federal income tax that you expect will be withheld this
year on income other than sick pay and any payments made or to
be made with 2019 estimated tax payments. Include any federal
income tax already withheld or to be withheld from wages and
pensions.
2019 Tax Rate Schedules
Schedule X—Single
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $9,700 $0 + 10% $0
9,700 39,475 970.00 + 12% 9,700
39,475 84,200 4,543.00 + 22% 39,475
84,200 160,725 14,382.50 + 24% 84,200
160,725 204,100 32,748.50 + 32% 160,725
204,100 510,300 46,628.50 + 35% 204,100
510,300 and greater 153,798.50 + 37% 510,300
Schedule Z—Head of household
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $13,850 $0 + 10% $0
13,850 52,850 1,385 + 12% 13,850
52,850 84,200 6,065 + 22% 52,850
84,200 160,700 12,962 + 24% 84,200
160,700 204,100 31,322 + 32% 160,700
204,100 510,300 45,210 + 35% 204,100
510,300 and greater 152,380 + 37% 510,300
Schedule Y-1—Married filing jointly or Qualifying widow(er)
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $19,400 $0 + 10% $0
19,400 78,950 1,940 + 12% 19,400
78,950 168,400 9,086 + 22% 78,950
168,400 321,450 28,765 + 24% 168,400
321,450 408,200 65,497 + 32% 321,450
408,200 612,350 93,257 + 35% 408,200
612,350 and greater 164,709.50 + 37% 612,350
Schedule Y-2—Married filing separately
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $9,700 $0 + 10% $0
9,700 39,475 970.00 + 12% 9,700
39,475 84,200 4,543.00 + 22% 39,475
84,200 160,725 14,382.50 + 24% 84,200
160,725 204,100 32,748.50 + 32% 160,725
204,100 306,175 46,628.50 + 35% 204,100
306,175 and greater 82,354.75 + 37% 306,175
Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United
States.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For estimated
averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for your income tax
return.
