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
Employee's Withholding Allowance Certificate
0MB
No. 1545-0074
~@18
Department
of
the Treasury
~
W~ether yo~'re entitled to claim a certain number of allowances or exemption from withholding is
sub1ect to review by the IRS. Your employer may be required to send a copy of this form to the IRS.
Internal Revenue Service
1 Your first name and middle initial
I Last name
12
Your social security number
Home address (number and street or rural route)
3
Osingle
OMarried
D Married, but withhold at higher Single rate.
Note:
If
married
filing separately, check "Married, but withhold
at
higher Single
rate
."
City or town, state, and ZIP code
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.
~o
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 . . . . . . . . . . . . . . .
~
I 7 I
'.
Under penalties of periury, I declare that I have examined this
cert1f1cate
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.)
~
8 Employer's name and
add_ress
(Employer: Complete boxes 8 and 1 O if sending to
IRS
and complete 9 First date
of
boxes 8,
9,
and 10
1f
sending
to
State Directory
of
New Hires.) employment
For Privacy Act and Paperwork Reduction Act Notice, see page 4. cat. No.
102200
Date~
10 Employer identification
number
(EIN)
Form W-4 (2018)