Fill - Free fillable Form W-4: Employees Withholding Certificate PDF form

Form W-4

2020

Employee’s Withholding Certificate

Department of the Treasury

Internal Revenue Service

▶

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.

▶

Give Form W-4 to your employer.

▶

Your withholding is subject to review by the IRS.

OMB No. 1545-0074

Step 1:

Enter

Personal

Information

(a) First name and middle initial Last name

Address

City or town, state, and ZIP code

(b) Social security number

▶

Does your name match the

name on your social security

card? If not, to ensure you get

credit for your earnings, contact

SSA at 800-772-1213 or go to

www.ssa.gov.

(c)

Single or Married filing separately

Married filing jointly (or Qualifying widow(er))

Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)

Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim

exemption from withholding, when to use the online estimator, and privacy.

Step 2:

Multiple Jobs

or Spouse

Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works.

The correct amount of withholding depends on income earned from all of these jobs.

Do only one of the following.

(a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or

(b)

Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; or

(c)

If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is

accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . . . . . . .

▶

TIP: To be accurate, submit a 2020 Form W-4 for all other jobs. If you (or your spouse) have self-employment income,

including as an independent contractor, use the estimator.

Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most

accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

Step 3:

Claim

Dependents

If your income will be $200,000 or less ($400,000 or less if married filing jointly):

Multiply the number of qualifying children under age 17 by $2,000

▶

Multiply the number of other dependents

by $500 . . . . .

▶

Add the amounts above and enter the total here . . . . . . . . . . . . . .

3 $

Step 4

(optional):

Other

Adjustments

(a)

Other income (not from jobs). If you want tax withheld for other income you expect this year

that won’t have withholding, enter the amount of other income here. This may include

interest, dividends, and retirement income . . . . . . . . . . . . . . .

4(a) $

(b)

Deductions. If you expect to claim deductions other than the standard deduction and

want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the

result here . . . . . . . . . . . . . . . . . . . . . . . . .

4(b) $

4(c)

Step 5:

Sign

Here

Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.

▲

Employee’s signature (This form is not valid unless you sign it.)

▲

Date

Employers

Only

Employer’s name and address First date of

employment

Employer identification

number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

Cat. No. 10220Q

Form W-4 (2020)

click to sign

signature

click to edit

Form W-4 (2020)

Page 2

General Instructions

Future Developments

For the latest information about developments related to Form

W-4, such as legislation enacted after it was published, go to

www.irs.gov/FormW4.

Purpose of Form

Complete Form W-4 so that your employer can withhold the

correct federal income tax from your pay. If too little is withheld,

you will generally owe tax when you file your tax return and may

owe a penalty. If too much is withheld, you will generally be due a

refund. Complete a new Form W-4 when changes to your personal

or financial situation would change the entries on the form. For

more information on withholding and when you must furnish a

new Form W-4, see Pub. 505.

Exemption from withholding. You may claim exemption from

withholding for 2020 if you meet both of the following conditions:

you had no federal income tax liability in 2019 and you expect to

have no federal income tax liability in 2020. You had no federal

income tax liability in 2019 if (1) your total tax on line 16 on your

2019 Form 1040 or 1040-SR is zero (or less than the sum of lines 18a,

18b, and 18c), or (2) you were not required to file a return because

your income was below the filing threshold for your correct filing

status. If you claim exemption, you will have no income tax withheld

from your paycheck and may owe taxes and penalties when you file

your 2020 tax return. To claim exemption from withholding, certify

that you meet both of the conditions above by writing “Exempt” on

Form W-4 in the space below Step 4(c). Then, complete Steps 1(a),

1(b), and 5. Do not complete any other steps. You will need to

submit a new Form W-4 by February 16, 2021.

Your privacy. If you prefer to limit information provided in Steps

2 through 4, use the online estimator, which will also increase

accuracy.

As an alternative to the estimator: if you have concerns with

Step 2(c), you may choose Step 2(b); if you have concerns with

Step 4(a), you may enter an additional amount you want

withheld per pay period in Step 4(c). If this is the only job in your

household, you may instead check the box in Step 2(c), which will

increase your withholding and significantly reduce your

paycheck (often by thousands of dollars over the year).

When to use the estimator. Consider using the estimator at

www.irs.gov/W4App if you:

1. Expect to work only part of the year;

2. Have dividend or capital gain income, or are subject to

additional taxes, such as the additional Medicare tax;

3. Have self-employment income (see below); or

4. Prefer the most accurate withholding for multiple job

situations.

Self-employment. Generally, you will owe both income and self-

employment taxes on any self-employment income you receive

separate from the wages you receive as an employee. If you want

to pay these taxes through withholding from your wages, use the

estimator at www.irs.gov/W4App to figure the amount to have

withheld.

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

Step 1(c). Check your anticipated filing status. This will determine

the standard deduction and tax rates used to compute your

withholding.

Step 2. Use this step if you (1) have more than one job at the

same time, or (2) are married filing jointly and you and your

spouse both work.

Option (a) most accurately calculates the additional tax you

need to have withheld, while option (b) does so with a little less

accuracy.

If you (and your spouse) have a total of only two jobs, you may

instead check the box in option (c). The box must also be checked

on the Form W-4 for the other job. If the box is checked, the

standard deduction and tax brackets will be cut in half for each job

to calculate withholding. This option is roughly accurate for jobs

with similar pay; otherwise, more tax than necessary may be

withheld, and this extra amount will be larger the greater the

difference in pay is between the two jobs.

▲

CAUTION

Multiple jobs. Complete Steps 3 through 4(b) on only one

Form W-4. Withholding will be most accurate if you do this on

the Form W-4 for the highest paying job.

Step 3. Step 3 of Form W-4 provides instructions for determining

the amount of the child tax credit and the credit for other

dependents that you may be able to claim when you file your tax

return. To qualify for the child tax credit, the child must be under

age 17 as of December 31, must be your dependent who

generally lives with you for more than half the year, and must

have the required social security number. You may be able to

claim a credit for other dependents for whom a child tax credit

can’t be claimed, such as an older child or a qualifying relative.

For additional eligibility requirements for these credits, see Pub.

972, Child Tax Credit and Credit for Other Dependents. You can

also include other tax credits in this step, such as education tax

credits and the foreign tax credit. To do so, add an estimate of the

amount for the year to your credits for dependents and enter the

total amount in Step 3. Including these credits will increase your

paycheck and reduce the amount of any refund you may receive

when you file your tax return.

Step 4 (optional).

Step 4(a). Enter in this step the total of your other estimated

income for the year, if any. You shouldn’t include income from

any jobs or self-employment. If you complete Step 4(a), you likely

won’t have to make estimated tax payments for that income. If

you prefer to pay estimated tax rather than having tax on other

income withheld from your paycheck, see Form 1040-ES,

Estimated Tax for Individuals.

Step 4(b). Enter in this step the amount from the Deductions

Worksheet, line 5, if you expect to claim deductions other than the

basic standard deduction on your 2020 tax return and want to

reduce your withholding to account for these deductions. This

includes both itemized deductions and other deductions such as

for student loan interest and IRAs.

Step 4(c). Enter in this step any additional tax you want withheld

from your pay each pay period, including any amounts from the

Multiple Jobs Worksheet, line 4. Entering an amount here will

reduce your paycheck and will either increase your refund or

reduce any amount of tax that you owe.

Form W-4 (2020)

Page 3

Step 2(b)—Multiple Jobs Worksheet (Keep for your records.)

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4.

Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.

Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you

can use the online withholding estimator at www.irs.gov/W4App.

Two jobs. If you have two jobs or you’re married filing jointly and you and your spouse each have one job,

find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the “Lower

Paying Job” column, find the value at the intersection of the two household salaries and enter that value on

line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $

2 Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below.

Otherwise, skip to line 3.

Find the amount from the appropriate table on page 4 using the annual wages from the highest paying

job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower

Paying Job” column. Find the value at the intersection of the two household salaries and enter that value

on line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages

in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job”

column to find the amount from the appropriate table on page 4 and enter this amount on line 2b . . .

2b $

c Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . . 2c

3 Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly,

enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . . . . . . . 3

Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here

and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want

withheld) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $

Step 4(b)—Deductions Worksheet (Keep for your records.)

Enter an estimate of your 2020 itemized deductions (from Schedule A (Form 1040 or 1040-SR)). Such

deductions may 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 . . . . . . . . . . . . 1 $

2 Enter:

{

• $24,800 if you’re married filing jointly or qualifying widow(er)

• $18,650 if you’re head of household

• $12,400 if you’re single or married filing separately

}

. . . . . . . . 2 $

3 If line 1 is greater than line 2, subtract line 2 from line 1. If line 2 is greater than line 1, enter “-0-” . . . . 3 $

4 Enter an estimate of your student loan interest, deductible IRA contributions, and certain other adjustments

(from Part II of Schedule 1 (Form 1040 or 1040-SR)). See Pub. 505 for more information . . . . . . . 4 $

5 Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 . . . . . . . . . . . . . 5 $

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 with no other entries on the form; 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 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.

Form W-4 (2020)

Page 4

Married Filing Jointly or Qualifying Widow(er)

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $0 $220 $850 $900 $1,020 $1,020 $1,020 $1,020 $1,020 $1,210 $1,870 $1,870

$10,000 - 19,999

220 1,220 1,900 2,100 2,220 2,220 2,220 2,220 2,410 3,410 4,070 4,070

$20,000 - 29,999 850 1,900 2,730 2,930 3,050 3,050 3,050 3,240 4,240 5,240 5,900 5,900

$30,000 - 39,999

900 2,100 2,930 3,130 3,250 3,250 3,440 4,440 5,440 6,440 7,100 7,100

$40,000 - 49,999

1,020 2,220 3,050 3,250 3,370 3,570 4,570 5,570 6,570 7,570 8,220 8,220

$50,000 - 59,999 1,020 2,220 3,050 3,250 3,570 4,570 5,570 6,570 7,570 8,570 9,220 9,220

$60,000 - 69,999

1,020 2,220 3,050 3,440 4,570 5,570 6,570 7,570 8,570 9,570 10,220 10,220

$70,000 - 79,999

1,020 2,220 3,240 4,440 5,570 6,570 7,570 8,570 9,570 10,570 11,220 11,240

$80,000 - 99,999 1,060 3,260 5,090 6,290 7,420 8,420 9,420 10,420 11,420 12,420 13,260 13,460

$100,000 - 149,999

1,870 4,070 5,900 7,100 8,220 9,320 10,520 11,720 12,920 14,120 14,980 15,180

$150,000 - 239,999

2,040 4,440 6,470 7,870 9,190 10,390 11,590 12,790 13,990 15,190 16,050 16,250

$240,000 - 259,999 2,040 4,440 6,470 7,870 9,190 10,390 11,590 12,790 13,990 15,520 17,170 18,170

$260,000 - 279,999

2,040 4,440 6,470 7,870 9,190 10,390 11,590 13,120 15,120 17,120 18,770 19,770

$280,000 - 299,999

2,040 4,440 6,470 7,870 9,190 10,720 12,720 14,720 16,720 18,720 20,370 21,370

$300,000 - 319,999 2,040 4,440 6,470 8,200 10,320 12,320 14,320 16,320 18,320 20,320 21,970 22,970

$320,000 - 364,999

2,720 5,920 8,750 10,950 13,070 15,070 17,070 19,070 21,290 23,590 25,540 26,840

$365,000 - 524,999

2,970 6,470 9,600 12,100 14,530 16,830 19,130 21,430 23,730 26,030 27,980 29,280

$525,000 and over

3,140 6,840 10,170 12,870 15,500 18,000 20,500 23,000 25,500 28,000 30,150 31,650

Single or Married Filing Separately

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $460 $940 $1,020 $1,020 $1,470 $1,870 $1,870 $1,870 $1,870 $2,040 $2,040 $2,040

$10,000 - 19,999

940 1,530 1,610 2,060 3,060 3,460 3,460 3,460 3,640 3,830 3,830 3,830

$20,000 - 29,999 1,020 1,610 2,130 3,130 4,130 4,540 4,540 4,720 4,920 5,110 5,110 5,110

$30,000 - 39,999

1,020 2,060 3,130 4,130 5,130 5,540 5,720 5,920 6,120 6,310 6,310 6,310

$40,000 - 59,999

1,870 3,460 4,540 5,540 6,690 7,290 7,490 7,690 7,890 8,080 8,080 8,080

$60,000 - 79,999 1,870 3,460 4,690 5,890 7,090 7,690 7,890 8,090 8,290 8,480 9,260 10,060

$80,000 - 99,999

2,020 3,810 5,090 6,290 7,490 8,090 8,290 8,490 9,470 10,460 11,260 12,060

$100,000 - 124,999

2,040 3,830 5,110 6,310 7,510 8,430 9,430 10,430 11,430 12,420 13,520 14,620

$125,000 - 149,999 2,040 3,830 5,110 7,030 9,030 10,430 11,430 12,580 13,880 15,170 16,270 17,370

$150,000 - 174,999

2,360 4,950 7,030 9,030 11,030 12,730 14,030 15,330 16,630 17,920 19,020 20,120

$175,000 - 199,999

2,720 5,310 7,540 9,840 12,140 13,840 15,140 16,440 17,740 19,030 20,130 21,230

$200,000 - 249,999 2,970 5,860 8,240 10,540 12,840 14,540 15,840 17,140 18,440 19,730 20,830 21,930

$250,000 - 399,999

2,970 5,860 8,240 10,540 12,840 14,540 15,840 17,140 18,440 19,730 20,830 21,930

$400,000 - 449,999

2,970 5,860 8,240 10,540 12,840 14,540 15,840 17,140 18,450 19,940 21,240 22,540

$450,000 and over

3,140 6,230 8,810 11,310 13,810 15,710 17,210 18,710 20,210 21,700 23,000 24,300

Head of Household

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $0 $830 $930 $1,020 $1,020 $1,020 $1,480 $1,870 $1,870 $1,930 $2,040 $2,040

$10,000 - 19,999

830 1,920 2,130 2,220 2,220 2,680 3,680 4,070 4,130 4,330 4,440 4,440

$20,000 - 29,999 930 2,130 2,350 2,430 2,900 3,900 4,900 5,340 5,540 5,740 5,850 5,850

$30,000 - 39,999

1,020 2,220 2,430 2,980 3,980 4,980 6,040 6,630 6,830 7,030 7,140 7,140

$40,000 - 59,999

1,020 2,530 3,750 4,830 5,860 7,060 8,260 8,850 9,050 9,250 9,360 9,360

$60,000 - 79,999 1,870 4,070 5,310 6,600 7,800 9,000 10,200 10,780 10,980 11,180 11,580 12,380

$80,000 - 99,999

1,900 4,300 5,710 7,000 8,200 9,400 10,600 11,180 11,670 12,670 13,580 14,380

$100,000 - 124,999

2,040 4,440 5,850 7,140 8,340 9,540 11,360 12,750 13,750 14,750 15,770 16,870

$125,000 - 149,999 2,040 4,440 5,850 7,360 9,360 11,360 13,360 14,750 16,010 17,310 18,520 19,620

$150,000 - 174,999

2,040 5,060 7,280 9,360 11,360 13,480 15,780 17,460 18,760 20,060 21,270 22,370

$175,000 - 199,999

2,720 5,920 8,130 10,480 12,780 15,080 17,380 19,070 20,370 21,670 22,880 23,980

$200,000 - 249,999 2,970 6,470 8,990 11,370 13,670 15,970 18,270 19,960 21,260 22,560 23,770 24,870

$250,000 - 349,999

2,970 6,470 8,990 11,370 13,670 15,970 18,270 19,960 21,260 22,560 23,770 24,870

$350,000 - 449,999

2,970 6,470 8,990 11,370 13,670 15,970 18,270 19,960 21,260 22,560 23,900 25,200

$450,000 and over 3,140 6,840 9,560 12,140 14,640 17,140 19,640 21,530 23,030 24,530 25,940 27,240

Fill Online, Printable, Fillable, Blank Form W-4: Employees Withholding Certificate Form

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Fillable Form W-4: Employees Withholding Certificate

Fill Online, Printable, Fillable, Blank Form W-4: Employees Withholding Certificate Form

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