Form W-4 (2019)
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 2019
if both of the following apply.
• For 2018 you had a right to a refund of all
federal income tax withheld because you
had no tax liability, and
• For 2019 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 2019 expires February
17, 2020. 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 2019 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 not
subject to withholding 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
2019. 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 filing jointly 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 not subject to
withholding, 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 Additional
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 may 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 may be eligible to claim a
child tax credit for each of your eligible
children. To qualify, the child must be under
age 17 as of December 31, must be your
dependent who lives with you for more than
half the year, and must have a valid social
security number. 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 if you are filing a joint return.
Line F. Credit for other dependents.
When you file your tax return, you may be
eligible to claim a credit for other
dependents for whom a child tax credit
can’t be claimed, such as a qualifying child
who doesn’t meet the age or social
security number requirement for the child
tax credit, or a qualifying relative. To learn
more about this credit, see Pub. 972. 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
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
2019
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 2019, 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 (2019)
Form W-4 (2019)
Page 2
income includes all of your wages and
other income, including income earned by
a spouse if you are filing a joint return.
Line G. Other credits. You may be able to
reduce the tax withheld from your
paycheck if you expect to claim other tax
credits, such as tax credits for education
(see Pub. 970). 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. Enter “-0-”
on lines E and F if you use Worksheet 1-6.
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 not subject to
withholding, 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/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 (2019)
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 $71,201 ($103,351 if married filing jointly), enter “4” for each eligible child.
• If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married filing jointly), enter “2” for each
eligible child.
• If your total income will be from $179,051 to $200,000 ($345,851 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. See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $71,201 ($103,351 if married filing jointly), enter “1” for each eligible dependent.
• If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 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 $179,050 ($345,850 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. If you use Worksheet 1-6, enter “-0-” on lines E and F . . . . . . . . . . . . . . . . . .
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 not subject to withholding 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 $53,000 ($24,450 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 not subject to withholding.
1
Enter an estimate of your 2019 itemized deductions. These include qualifying home mortgage interest,
charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 10% of
your income. See Pub. 505 for details . . . . . . . . . . . . . . . . . . . . . . 1
$
2 Enter:
{
$24,400 if you’re married filing jointly or qualifying widow(er)
$18,350 if you’re head of household
$12,200 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 2019 adjustments to income, qualified business income deduction, 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 2019 nonwage income not subject to withholding (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 $4,200 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 of that worksheet on page 4. Otherwise, stop here
and enter this total on Form W-4, line 5, page 1 . . . . . . . . . . . . . . . . . . .
10
Form W-4 (2019)
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 2019. 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
2019. 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 - 19,500 2
19,501 - 35,000 3
35,001 - 40,000 4
40,001 - 46,000 5
46,001 - 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 - 125,000 12
125,001 - 155,000 13
155,001 - 165,000 14
165,001 - 175,000 15
175,001 - 180,000 16
180,001 - 195,000 17
195,001 - 205,000 18
205,001
and over
19
All Others
If wages from LOWEST
paying job are—
Enter on
line 2 above
$0 - $7,000 0
7,001 - 13,000 1
13,001 - 27,500 2
27,501 - 32,000 3
32,001 - 40,000 4
40,001 - 60,000 5
60,001 - 75,000 6
75,001 - 85,000 7
85,001 - 95,000 8
95,001 - 100,000 9
100,001 - 110,000 10
110,001 - 115,000 11
115,001 - 125,000 12
125,001 - 135,000 13
135,001 - 145,000 14
145,001 - 160,000 15
160,001 - 180,000 16
180,001 and over 17
Table 2
Married Filing Jointly
If wages from HIGHEST
paying job are—
Enter on
line 7 above
$0 - $24,900 $420
24,901 - 84,450 500
84,451 - 173,900 910
173,901 - 326,950 1,000
326,951 - 413,700 1,330
413,701 - 617,850 1,450
617,851
and over
1,540
All Others
If wages from HIGHEST
paying job are—
Enter on
line 7 above
$0 - $7,200 $420
7,201 - 36,975 500
36,976 - 81,700 910
81,701 - 158,225 1,000
158,226 - 201,600 1,330
201,601 - 507,800 1,450
507,801 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.
Chrome Web Store
It looks like you haven't installed the Fill Chrome Extension Add to Chrome