Form
-
Department of the Treasury
Internal
Revenue
Service
mp
oyee
s
o
ng
owance
er
ca
e
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 2 You
social securit
numbe
Home address (number and street or rural route)
3
Single Married 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.
▶
5 Total number of allowances you’re claiming (from the applicable worksheet on the following pages) . . .
6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . .
5
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
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.
▶
Whether you’re entitled to claim a certain number of allowances or exemption from
withholding is
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)