Form W-4S (2020)
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 7.5% of your
adjusted gross income. See Pub. 505 for details.
Standard deduction. For 2020, the standard deduction amounts are:
Standard
Filing Status Deduction
Married filing jointly or qualifying widow(er) . . . . . $24,800*
Head of household . . . . . . . . . . . . $18,650*
Single or Married filing separately . . . . . . . . $12,400*
* 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 a 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. If both spouses are 65 or older and blind, an additional $5,200
is allowed on a joint return. Additional standard deductions are also
allowed on your separate return for your spouse who is 65 or older
and/or blind if your spouse has no gross income and can’t be claimed
as a dependent by another taxpayer. 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 the 2020 Estimated
Tax Worksheet—Line 2 Standard Deduction Worksheet in Pub. 505.
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. For exceptions, see Pub. 519, U.S.
Tax Guide for Aliens.
• 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 credit and credit for other dependents, higher
education credits, credit for child and dependent care expenses,
earned income credit, or credit for the elderly or the disabled. See
the Tax Credits table in Pub. 505 for more information.
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 2020 estimated tax payments. Include any federal income
tax already withheld or to be withheld from wages and pensions.
2020 Tax Rate Schedules
Schedule X—Single
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $9,875 $0 + 10% $0
9,875 40,125 987.50 + 12% 9,875
40,125 85,525 4,617.50 + 22% 40,125
85,525 163,300 14,605.50 + 24% 85,525
163,300 207,350 33,271.50 + 32% 163,300
207,350 518,400 47,367.50 + 35% 207,350
518,400 and greater 156,235 + 37% 518,400
Schedule Z—Head of household
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $14,100 $0 + 10% $0
14,100 53,700 1,410 + 12% 14,100
53,700 85,500 6,162 + 22% 53,700
85,500 163,300 13,158 + 24% 85,500
163,300 207,350 31,830 + 32% 163,300
207,350 518,400 45,926 + 35% 207,350
518,400 and greater 154,793.50 + 37% 518,400
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 $19,750 $0 + 10% $0
19,750 80,250 1,975 + 12% 19,750
80,250 171,050 9,235 + 22% 80,250
171,050 326,600 29,211 + 24% 171,050
326,600 414,700 66,543 + 32% 326,600
414,700 622,050 94,735 + 35% 414,700
622,050 and greater 167,307.50 + 37% 622,050
Schedule Y-2—Married filing separately
If line 3 is:
Over—
But not
over—
The tax is:
of the
amount
over—
$0 $9,875 $0 + 10% $0
9,875 40,125 987.50 + 12% 9,875
40,125 85,525 4,617.50 + 22% 40,125
85,525 163,300 14,605.50 + 24% 85,525
163,300 207,350 33,271.50 + 32% 163,300
207,350 311,025 47,367.50 + 35% 207,350
311,025 and greater 83,653.75 + 37% 311,025
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form will vary depending on individual circumstances. For estimated
averages, see the instructions for your income tax return.
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happy to hear from you. See the instructions for your income tax return.