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Form W-4
Department of the Treasury
Internal Revenue Service
Employee’s Withholding Certificate
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
2023
(a) First name and middle initial
Last name
(b) Social security number
Step 1:
Enter
Personal
Information
Address
City or town, state, and ZIP code
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 surviving spouse
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, other details, 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) Reserved for future use.
(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; 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 generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the
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higher paying job. Otherwise, (b) is more accurate
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TIP: If you have self-employment income, see page 2.
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.)
If your total 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
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Add the amounts above for qualifying children and other dependents. You may add to
this the amount of any other credits. Enter the total here
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3 $
(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
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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
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4(b) $
(c) Extra withholding. Enter any additional tax you want withheld each pay period .
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4(c) $
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 (2023)
Step 3:
Claim
Dependent
and Other
Credits
Step 4
(optional):
Other
Adjustments
Step 5:
Sign
Here
Form W-4 (2023)
General Instructions
Section references are to the Internal Revenue Code.
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, Tax Withholding and Estimated Tax.
Exemption from withholding. You may claim exemption
from withholding for 2023 if you meet both of the following
conditions: you had no federal income tax liability in 2022
and you expect to have no federal income tax liability in
2023. You had no federal income tax liability in 2022 if (1)
your total tax on line 24 on your 2022 Form 1040 or 1040-SR
is zero (or less than the sum of lines 27, 28, and 29), 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 2023 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 15, 2024.
Your privacy. 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).
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 income and self-employment
taxes through withholding from your wages, you should
enter the self-employment income on Step 4(a). Then
compute your self-employment tax, divide that tax by the
number of pay periods remaining in the year, and include
that resulting amount per pay period on Step 4(c). You can
also add half of the annual amount of self-employment tax to
Step 4(b) as a deduction. To calculate self-employment tax,
you generally multiply the self-employment income by
14.13% (this rate is a quick way to figure your self-
employment tax and equals the sum of the 12.4% social
security tax and the 2.9% Medicare tax multiplied by
0.9235). See Pub. 505 for more information, especially if the
sum of self-employment income multiplied by 0.9235 and
wages exceeds $160,200 for a given individual.
Nonresident alien. If you’re a nonresident alien, see Notice
1392, Supplemental Form W-4 Instructions for Nonresident
Aliens, before completing this form.
Page 2
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.
If you (and your spouse) have a total of only two jobs, you
may 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.
▲
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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. This step 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. 501, Dependents,
Standard Deduction, and Filing Information. You can also
include other tax credits for which you are eligible in this
step, such as the foreign tax credit and the education tax
credits. 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
2023 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 (2023)
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. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.
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.
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 .
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1 $
2a $
2b $
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
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and enter that value on line 2a .
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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
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on line 2b
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a
b
c Add the amounts from lines 2a and 2b and enter the result on line 2c .
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2c $
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.
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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) .
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4 $
Step 4(b)—Deductions Worksheet (Keep for your records.)
Enter an estimate of your 2023 itemized deductions (from Schedule A (Form 1040)). 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 .
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1 $
Enter: { • $27,700 if you’re married filing jointly or a qualifying surviving spouse
• $20,800 if you’re head of household
• $13,850 if you’re single or married filing separately
} .
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2 $
If line 1 is greater than line 2, subtract line 2 from line 1 and enter the result here. If line 2 is greater
than line 1, enter “-0-”
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Enter an estimate of your student loan interest, deductible IRA contributions, and certain other
adjustments (from Part II of Schedule 1 (Form 1040)). See Pub. 505 for more information
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5
Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 .
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3 $
4 $
5 $
1
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4
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
territories 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 (2023)
Higher 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 - 99,999
$100,000 - 149,999
$150,000 - 239,999
$240,000 - 259,999
$260,000 - 279,999
$280,000 - 299,999
$300,000 - 319,999
$320,000 - 364,999
$365,000 - 524,999
$525,000 and over
Higher Paying Job
Annual Taxable
Wage & Salary
$0 - 9,999
$10,000 - 19,999
$20,000 - 29,999
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 399,999
$400,000 - 449,999
$450,000 and over
Higher Paying Job
Annual Taxable
Wage & Salary
$0 - 9,999
$10,000 - 19,999
$20,000 - 29,999
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 449,999
$450,000 and over
$0
0
850
850
1,000
1,020
1,020
1,020
1,020
1,870
2,040
2,040
2,040
2,040
2,040
2,040
2,970
3,140
$310
890
1,020
1,020
1,710
1,870
1,870
2,040
2,040
2,040
2,720
2,900
2,970
2,970
3,140
$0
620
860
1,020
1,020
1,500
1,870
2,040
2,040
2,040
2,190
2,720
2,970
3,140
Single or Married Filing Separately
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
Married Filing Jointly or Qualifying Surviving Spouse
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
930
1,850
2,000
2,200
2,220
2,220
2,220
2,220
4,070
4,440
4,440
4,440
4,440
4,440
4,440
6,470
6,840
$890
1,630
1,750
1,750
3,450
3,600
3,730
3,970
3,970
3,970
5,450
5,930
6,010
6,010
6,380
$620
1,630
2,060
2,220
2,220
3,700
4,070
4,440
4,440
4,440
5,390
6,190
6,470
6,840
$850
1,850
2,920
3,120
3,320
3,340
3,340
3,340
4,170
6,190
6,760
6,760
6,760
6,760
6,760
6,760
9,890
10,460
$1,020
1,750
1,880
2,720
4,570
4,730
5,060
5,300
5,300
5,610
7,580
8,360
8,440
8,440
9,010
$860
2,060
2,490
2,650
3,130
5,130
5,690
6,070
6,070
6,070
7,820
8,920
9,200
9,770
$850
2,000
3,120
3,320
3,520
3,540
3,540
3,540
5,370
7,390
8,160
8,160
8,160
8,160
8,160
8,550
12,390
13,160
$1,020
1,750
2,720
3,720
5,570
5,860
6,260
6,500
6,500
7,610
9,580
10,660
10,740
10,740
11,510
$1,020
2,220
2,650
2,810
4,290
6,290
7,050
7,430
7,430
7,980
9,980
11,380
11,660
12,430
$1,000
2,200
3,320
3,520
3,720
3,740
3,740
4,720
6,570
8,590
9,560
9,560
9,560
9,560
9,560
10,750
14,890
15,860
$1,020
2,600
3,720
4,720
6,570
7,060
7,460
7,700
7,700
9,610
11,580
12,960
13,040
13,040
14,010
$1,020
2,220
2,650
3,440
5,290
7,480
8,250
8,630
8,630
9,980
11,980
13,680
13,960
14,930
$1,020
2,220
3,340
3,540
3,740
3,760
4,750
5,750
7,600
9,610
10,780
10,780
10,780
10,780
10,780
12,770
17,220
18,390
$1,860
3,600
4,720
5,720
7,700
8,260
8,660
8,900
9,610
11,610
13,870
15,260
15,340
15,340
16,510
$1,020
2,220
3,280
4,440
6,290
8,680
9,450
9,830
9,980
11,980
14,060
15,980
16,260
17,430
$1,020
2,220
3,340
3,540
3,740
4,750
5,750
6,750
8,600
10,610
11,980
11,980
11,980
11,980
11,980
14,770
19,520
20,890
$1,870
3,600
4,730
5,730
7,910
8,460
8,860
9,110
10,610
12,610
15,180
16,570
16,640
16,640
18,010
$1,020
2,850
4,280
5,440
7,480
9,880
10,650
11,030
11,980
13,980
16,360
18,280
18,560
19,930
$1,020
2,220
3,340
3,540
4,720
5,750
6,750
7,750
9,600
11,660
13,180
13,180
13,180
13,180
13,470
16,770
21,820
23,390
$1,870
3,600
4,730
5,890
8,110
8,660
9,060
9,610
11,610
13,750
16,480
17,870
17,940
17,940
19,510
$1,650
3,850
5,280
6,460
8,680
11,080
11,850
12,230
13,980
15,980
18,660
20,580
20,860
22,430
$1,020
2,220
3,340
4,520
5,720
6,750
7,750
8,750
10,600
12,860
14,380
14,380
14,380
14,380
15,470
18,770
24,120
25,890
$1,870
3,600
4,890
6,090
8,310
8,860
9,260
10,610
12,610
15,050
17,780
19,170
19,240
19,240
21,010
$1,870
4,070
5,520
6,880
9,100
11,500
12,260
13,190
15,190
17,420
20,170
22,090
22,380
24,150
$1,020
2,220
4,320
5,520
6,720
7,750
8,750
9,750
11,600
14,060
15,580
15,580
15,580
15,870
17,470
20,770
26,420
28,390
$1,870
3,760
5,090
6,290
8,510
9,060
9,460
11,610
13,610
16,350
19,080
20,470
20,540
20,540
22,510
$1,870
4,090
5,720
7,080
9,300
11,700
12,460
14,190
16,190
18,720
21,470
23,390
23,680
25,650
$1,020
3,200
5,320
6,520
7,720
8,750
9,750
10,750
12,600
15,260
16,780
16,780
16,780
17,870
19,470
22,770
28,720
30,890
$2,030
3,960
5,290
6,490
8,710
9,260
10,430
12,610
14,900
17,650
20,380
21,770
21,840
21,840
24,010
$1,890
4,290
5,920
7,280
9,500
11,900
12,870
15,190
17,270
20,020
22,770
24,690
24,980
27,150
Page 4
$1,870
4,070
6,190
7,390
8,590
9,610
10,610
11,610
13,460
16,330
17,850
17,850
18,140
19,740
21,340
24,640
30,880
33,250
$2,040
3,970
5,300
6,500
8,720
9,280
11,240
13,430
16,020
18,770
21,490
22,880
22,960
22,960
25,330
$2,040
4,440
6,070
7,430
9,650
12,050
13,820
16,150
18,530
21,280
24,030
25,950
26,230
28,600
Head of Household
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
