Form W-4 (2018)
Future developments. For the latest
information about any future developments
related to Form W-4, such as legislation
enacted after it was published, go to
www.irs.gov/FormW4.
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.
Exemption from withholding. You may
claim exemption from withholding for 2018
if both of the following apply.
• For 2017 you had a right to a refund of all
federal income tax withheld because you
had no tax liability, and
• For 2018 you expect a refund of all
federal income tax withheld because you
expect to have no tax liability.
If you’re exempt, complete only lines 1, 2,
3, 4, and 7 and sign the form to validate it.
Your exemption for 2018 expires February
15, 2019. See Pub. 505, Tax Withholding
and Estimated Tax, to learn more about
whether you qualify for exemption from
withholding.
General Instructions
If you aren’t exempt, follow the rest of
these instructions to determine the number
of withholding allowances you should claim
for withholding for 2018 and any additional
amount of tax to have withheld. For regular
wages, withholding must be based on
allowances you claimed and may not be a
flat amount or percentage of wages.
You can also use the calculator at
www.irs.gov/W4App to determine your
tax withholding more accurately. Consider
using this calculator if you have a more
complicated tax situation, such as if you
have a working spouse, more than one job,
or a large amount of nonwage income
outside of your job. After your Form W-4
takes effect, you can also use this
calculator to see how the amount of tax
you’re having withheld compares to your
projected total tax for 2018. If you use the
calculator, you don’t need to complete any
of the worksheets for Form W-4.
Note that if you have too much tax
withheld, you will receive a refund when you
file your tax return. If you have too little tax
withheld, you will owe tax when you file your
tax return, and you might owe a penalty.
Filers with multiple jobs or working
spouses. If you have more than one job at
a time, or if you’re married and your
spouse is also working, read all of the
instructions including the instructions for
the Two-Earners/Multiple Jobs Worksheet
before beginning.
Nonwage income. If you have a large
amount of nonwage income, such as
interest or dividends, consider making
estimated tax payments using Form 1040-
ES, Estimated Tax for Individuals.
Otherwise, you might owe additional tax.
Or, you can use the Deductions,
Adjustments, and Other Income Worksheet
on page 3 or the calculator at www.irs.gov/
W4App to make sure you have enough tax
withheld from your paycheck. If you have
pension or annuity income, see Pub. 505 or
use the calculator at www.irs.gov/W4App
to find out if you should adjust your
withholding on Form W-4 or W-4P.
Nonresident alien. If you’re a nonresident
alien, see Notice 1392, Supplemental Form
W-4 Instructions for Nonresident Aliens,
before completing this form.
Specific Instructions
Personal Allowances Worksheet
Complete this worksheet on page 3 first to
determine the number of withholding
allowances to claim.
Line C. Head of household please note:
Generally, you can claim head of
household filing status on your tax return
only if you’re unmarried and pay more than
50% of the costs of keeping up a home for
yourself and a qualifying individual. See
Pub. 501 for more information about filing
status.
Line E. Child tax credit. When you file
your tax return, you might be eligible to
claim a credit for each of your qualifying
children. To qualify, the child must be
under age 17 as of December 31 and must
be your dependent who lives with you for
more than half the year. To learn more
about this credit, see Pub. 972, Child Tax
Credit. To reduce the tax withheld from
your pay by taking this credit into account,
follow the instructions on line E of the
worksheet. On the worksheet you will be
asked about your total income. For this
purpose, total income includes all of your
wages and other income, including income
earned by a spouse, during the year.
Line F. Credit for other dependents.
When you file your tax return, you might be
eligible to claim a credit for each of your
dependents that don’t qualify for the child
tax credit, such as any dependent children
age 17 and older. To learn more about this
credit, see Pub. 505. To
reduce the tax
withheld from your pay by taking this credit
into account, follow the instructions on line
F of the worksheet. On the worksheet, you
will be asked about your total income. For
this purpose, total income includes all of
Separate here and give Form W-4 to your employer. Keep the worksheet(s) for your records.
Form W-4
Department of the Treasury
Internal Revenue Service
Employee’s Withholding Allowance Certificate
Whether you
re 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.
OMB No. 1545-0074
2018
1 Your first name and middle initial Last name
Home address (number and street or rural route)
City or town, state, and ZIP code
2 Your social security number
3
Single Married Married, but withhold at higher Single rate.
Note: If married filing separately, check “Married, but withhold at higher Single rate.”
4
If your last name differs from that shown on your social security card,
check here. You must call 800-772-1213 for a replacement card.
5 Total number of allowances you’re claiming (from the applicable worksheet on the following pages) . . . 5
6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . . 6
$
7 I claim exemption from withholding for 2018, 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.
If you meet both conditions, write “Exempt” here . . . . . . . . . . . . . . .
7
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
(This form is not valid unless you sign it.)
Date
8 Employer’s name and address (Employer: Complete boxes 8 and 10 if sending to IRS and complete
boxes 8, 9, and 10 if sending to State Directory of New Hires.)
9 First date of
employment
10 Employer identification
number (EIN)
For Privacy Act and Paperwork Reduction Act Notice, see page 4.
Cat. No. 10220Q
Form W-4 (2018)
Wichita State University; 1845 Fairmount; Wichita KS 67260
48-6029925
Form W-4 (2018)
Page 2
your wages and other income, including
income earned by a spouse, during the year.
Line G. Other credits. You might be able
to reduce the tax withheld from your
paycheck if you expect to claim other tax
credits, such as the earned income tax
credit and tax credits for education and
child care expenses. If you do so, your
paycheck will be larger but the amount of
any refund that you receive when you file
your tax return will be smaller. Follow the
instructions for Worksheet 1-6 in Pub. 505
if you want to reduce your withholding to
take these credits into account.
Deductions, Adjustments, and
Additional Income Worksheet
Complete this worksheet to determine if
you’re able to reduce the tax withheld from
your paycheck to account for your itemized
deductions and other adjustments to
income such as IRA contributions. If you
do so, your refund at the end of the year
will be smaller, but your paycheck will be
larger. You’re not required to complete this
worksheet or reduce your withholding if
you don’t wish to do so.
You can also use this worksheet to figure
out how much to increase the tax withheld
from your paycheck if you have a large
amount of nonwage income, such as
interest or dividends.
Another option is to take these items into
account and make your withholding more
accurate by using the calculator at
www.irs.gov/W4App. If you use the
calculator, you don’t need to complete any
of the worksheets for Form W-4.
Two-Earners/Multiple Jobs
Worksheet
Complete this worksheet if you have more
than one job at a time or are married filing
jointly and have a working spouse. If you
don’t complete this worksheet, you might
have too little tax withheld. If so, you will
owe tax when you file your tax return and
might be subject to a penalty.
Figure the total number of allowances
you’re entitled to claim and any additional
amount of tax to withhold on all jobs using
worksheets from only one Form W-4. Claim
all allowances on the W-4 that you or your
spouse file for the highest paying job in
your family and claim zero allowances on
Forms W-4 filed for all other jobs. For
example, if you earn $60,000 per year and
your spouse earns $20,000, you should
complete the worksheets to determine
what to enter on lines 5 and 6 of your Form
W-4, and your spouse should enter zero
(“-0-”) on lines 5 and 6 of his or her Form
W-4. See Pub. 505 for details.
Another option is to use the calculator at
www.irs.gov/W4App to make your
withholding more accurate.
Tip: If you have a working spouse and your
incomes are similar, you can check the
“Married, but withhold at higher Single
rate” box instead of using this worksheet. If
you choose this option, then each spouse
should fill out the Personal Allowances
Worksheet and check the “Married, but
withhold at higher Single rate” box on Form
W-4, but only one spouse should claim any
allowances for credits or fill out the
Deductions, Adjustments, and Additional
Income Worksheet.
Instructions for Employer
Employees, do not complete box 8, 9, or
10. Your employer will complete these
boxes if necessary.
New hire reporting. Employers are
required by law to report new employees to
a designated State Directory of New Hires.
Employers may use Form W-4, boxes 8, 9,
and 10 to comply with the new hire
reporting requirement for a newly hired
employee. A newly hired employee is an
employee who hasn’t previously been
employed by the employer, or who was
previously employed by the employer but
has been separated from such prior
employment for at least 60 consecutive
days. Employers should contact the
appropriate State Directory of New Hires to
find out how to submit a copy of the
completed Form W-4. For information and
links to each designated State Directory of
New Hires (including for U.S. territories), go
to www.acf.hhs.gov/programs/css/
employers.
If an employer is sending a copy of Form
W-4 to a designated State Directory of
New Hires to comply with the new hire
reporting requirement for a newly hired
employee, complete boxes 8, 9, and 10 as
follows.
Box 8. Enter the employer’s name and
address. If the employer is sending a copy
of this form to a State Directory of New
Hires, enter the address where child
support agencies should send income
withholding orders.
Box 9. If the employer is sending a copy of
this form to a State Directory of New Hires,
enter the employee’s first date of
employment, which is the date services for
payment were first performed by the
employee. If the employer rehired the
employee after the employee had been
separated from the employer’s service for
at least 60 days, enter the rehire date.
Box 10. Enter the employer’s employer
identification number (EIN).
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
Form W-4 (2018)
Page 4
Two-Earners/Multiple Jobs Worksheet
Note: Use this worksheet only if the instructions under line H from the Personal Allowances Worksheet direct you here.
1
Enter the number from the Personal Allowances Worksheet, line H, page 3 (or, if you used the
Deductions, Adjustments, and Additional Income Worksheet on page 3, the number from line 10 of that
worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2
Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if you’re
married filing jointly and wages from the highest paying job are $75,000 or less and the combined wages for
you and your spouse are $107,000 or less, don’t enter more than “3” . . . . . . . . . . . . .
2
3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter “-0-”)
and on Form W-4, line 5, page 1. Do not use the rest of this worksheet . . . . . . . . . . . .
3
Note: If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4 through 9 below to
figure the additional withholding amount necessary to avoid a year-end tax bill.
4 Enter the number from line 2 of this worksheet . . . . . . . . . . . 4
5 Enter the number from line 1 of this worksheet . . . . . . . . . . . 5
6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here . . . . . 7
$
8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed . . . 8
$
9
Divide line 8 by the number of pay periods remaining in 2018. For example, divide by 18 if you’re paid every
2 weeks and you complete this form on a date in late April when there are 18 pay periods remaining in
2018. Enter the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld
from each paycheck . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
$
Table 1
Married Filing Jointly
If wages from LOWEST
paying job are—
Enter on
line 2 above
$0 - $
5,000
0
5,001
-
9,500
1
9,501
-
19,000
2
19,001
-
26,500
3
26,501
-
37,000
4
37,001
-
43,500
5
43,501
-
55,000
6
55,001
-
60,000
7
60,001
-
70,000
8
70,001
-
75,000
9
75,001
- 85
,000
10
85,001
-
95,000
11
95,001
-
130,000
12
130,001
-
150,000
13
150,001
-
160,000
14
160,001
-
170,000
15
170,001
-
180,000
16
180,001
-
190,000
17
190,001
-
200,000
18
200,001
and over
19
All Others
If wages from LOWEST
paying job are—
Enter on
line 2 above
$0 - $
7,000
0
7,001
-
12,500
1
12,501
-
24,500
2
24,501
-
31,500
3
31,501
-
39,000
4
39,001
-
55,000
5
55,001
-
70,000
6
70,001
-
85,000
7
85,001
-
90,000
8
90,001
-
100,000
9
100,001
-
105,000
10
105,001
-
115,000
11
115,001
-
120,000
12
120,001
-
130,000
13
130,001
-
145,000
14
145,001
-
155,000
15
155,001
-
185,000
16
185,001
and over
17
Table 2
Married Filing Jointly
If wages from HIGHEST
paying job are—
Enter on
line 7 above
$0
-
$24,375 $420
24,376 - 82,725 500
82,726 - 170,325 910
170,326 - 320,325 1,000
320,326 - 405,325 1,330
405,326 - 605,325 1,450
605,326 and over 1,540
All Others
If wages from HIGHEST
paying job are—
Enter on
line 7 above
$0 -
$7,000 $420
7,001 -
36,175 500
36,176 - 79,975 910
79,976 - 154,975 1,000
154,976 - 197,475 1,330
197,476 - 497,475 1,450
497,476 and over 1,540
Privacy Act and Paperwork Reduction
Act Notice. We ask for the information on
this form to carry out the Internal Revenue
laws of the United States. Internal Revenue
Code sections 3402(f)(2) and 6109 and
their regulations require you to provide this
information; your employer uses it to
determine your federal income tax
withholding. Failure to provide a properly
completed form will result in your being
treated as a single person who claims no
withholding allowances; providing
fraudulent information may subject you to
penalties. Routine uses of this information
include giving it to the Department of
Justice for civil and criminal litigation; to
cities, states, the District of Columbia, and
U.S. commonwealths and possessions for
use in administering their tax laws; and to
the Department of Health and Human
Services for use in the National Directory of
New Hires. We may also disclose this
information to other countries under a tax
treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to
federal law enforcement and intelligence
agencies to combat terrorism.
You aren’t required to provide the
information requested on a form that’s
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.