Form W-4 Employee's Withholding Allowance Certificate

2010 Form W-4
Employee’s Withholding Allowance Certificate

Purpose:

This is the first circulated draft of the 2010 Form W-4,
Employee’s Withholding Allowance Certificate. See
below for a discussion of major changes.

TCCC Meeting:

There is no meeting scheduled, but you may request
one.

Prior Version:

The 2009 Form W-4, Employee’s Withholding
Allowance Certificate, is available at:
http://www.irs.gov/pub/irs-pdf/fw4.pdf

Other Products:

Circulations of draft tax forms, instructions, notices,
and publications are posted at:
http://taxforms.web.irs.gov/circulations/index.htm

Comments:

Please call, email or mail any comments by July 31,
2009. Comments should also be emailed to the
reviewer Virginia.M.Tarris at
[email protected].

Bill Haddad
Tax Law Specialist
SE:W:CAR:MP:T:I:P
NCFB, C6-425
Email: [email protected]
Tel: 202-283-2527

Description of Major Changes for 2010 Form W-4, Employee’s
Withholding Allowance Certificate
•

All years and dates have been updated as appropriate.

•

All dollar amounts have been temporarily changed to placeholders
($XXX), ($X,XXX), ($XX,XXX), etc. until final amounts are provided by
Treasury.

•

On page 2 at the end of line 2 in the Two-Earners/Multiple Jobs
Worksheet, replace “3” with “X.” until final amounts are provided by
Treasury. SE:W:CAR:MP:T:B:R email April 23, 2009.

•

In the instructions area at the top of the form under Nonresident alien,
replaced reference to Form 8233 with Notice XXX, Supplemental Form
W-4 Instructions for Nonresident Aliens. [XXX as placeholder until Notice
number assigned] IRPAC request, April 22, 2009.

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM W-4, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: 179mm (67⁄ 8 ") FROM TOP TRIM

Date

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-4 (2010)
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. If you are
exempt, complete only lines 1, 2, 3, 4, and 7
and sign the form to validate it. Your exemption
for 2010 expires February 16, 2011. See
Pub. 505, Tax Withholding and Estimated Tax.
Note. You cannot claim exemption from
withholding if (a) your income exceeds $XXX
and includes more than $XXX of unearned
income (for example, interest and dividends)
and (b) another person can claim you as a
dependent on his or her tax return.
Basic instructions. If you are not exempt,
complete the Personal Allowances Worksheet
below. The worksheets on page 2 further adjust
your withholding allowances based on itemized
deductions, certain credits, adjustments to
income, or two-earners/multiple jobs situations.

Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances. For regular
wages, withholding must be based on allowances
you claimed and may not be a flat amount or
percentage of wages.

Action

Date

Signature

O.K. to print
Revised proofs
requested

dividends, consider making estimated tax
payments using Form 1040-ES, Estimated Tax
for Individuals. Otherwise, you may owe
additional tax. If you have pension or annuity
income, see Pub. 919 to find out if you should
adjust your withholding on Form W-4 or W-4P.

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Head of household. Generally, you may claim
head of household filing status on your tax
return only if you are unmarried and pay more
than 50% of the costs of keeping up a home
for yourself and your dependent(s) or other
qualifying individuals. See Pub. 501,
Exemptions, Standard Deduction, and Filing
Information, for information.

Tax credits. You can take projected tax
credits into account in figuring your allowable
number of withholding allowances. Credits for
child or dependent care expenses and the
child tax credit may be claimed using the
Personal Allowances Worksheet below. See
Pub. 919, How Do I Adjust My Tax
Withholding, for information on converting
your other credits into withholding allowances.
Nonwage income. If you have a large amount
of nonwage income, such as interest or

Two earners or multiple jobs. If you have a
working spouse or more than one job, figure
the total number of allowances you are entitled
to claim on all jobs using worksheets from only
one Form W-4. Your withholding usually will
be most accurate when all allowances are
claimed on the Form W-4 for the highest
paying job and zero allowances are claimed on
the others. See Pub. 919 for details.
Nonresident alien. If you are a nonresident
alien, see Notice XXX, Supplemental Form
W-4 Instructions for Nonresident Aliens, before
completing this form.
Check your withholding. After your Form W-4
takes effect, use Pub. 919 to see how the
amount you are having withheld compares to
your projected total tax for 2010. See Pub.
919, especially if your earnings exceed
$XXX,XXX (Single) or $XXX,XXX (Married).

Personal Allowances Worksheet (Keep for your records.)
A

Enter “1” for yourself if no one else can claim you as a dependent
● You are single and have only one job; or
B Enter “1” if:
● You are married, have only one job, and your spouse does not work; or
● Your wages from a second job or your spouse’s wages (or the total of both) are $X,XXX or less.

$

A
B

C Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or
C
more than one job. (Entering “-0-” may help you avoid having too little tax withheld.)
D
D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return
E
E Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above)
F
F Enter “1” if you have at least $X,XXX of child or dependent care expenses for which you plan to claim a credit
(Note. Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
G Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information.
● If your total income will be less than $XX,XXX ($XX,XXX if married), enter “2” for each eligible child; then less “1” if you have three or more eligible children.
● If your total income will be between $XX,XXX and $XX,XXX ($XX,XXX and $XXX,XXX if married), enter “1” for each
G
eligible child plus “1” additional if you have six or more eligible children.
H Add lines A through G and enter total here. (Note. This may be different from the number of exemptions you claim on your tax return.) © H
● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
For accuracy,
and Adjustments Worksheet on page 2.
complete all
worksheets
● If you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs exceed
$XX,XXX ($XX,XXX if married), see the Two-Earners/Multiple Jobs Worksheet on page 2 to avoid having too little tax withheld.
that apply.
● If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.

$

Cut here and give Form W-4 to your employer. Keep the top part for your records.
Form

W-4

Department of the Treasury
Internal Revenue Service

1

5
6
7

OMB No. 1545-0074

Employee’s Withholding Allowance Certificate
©

Whether you are 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.

Type or print your first name and middle initial.

Last name

2

2010

Your social security number

Home address (number and street or rural route)

3

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 1-800-772-1213 for a replacement card. ©

Single
Married
Married, but withhold at higher Single rate.
Note. If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.

5
Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)
6
Additional amount, if any, you want withheld from each paycheck
I claim exemption from withholding for 2010, 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
(Form is not valid unless you sign it.)
8

©

Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.)

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date
9 Office code (optional) 10

Cat. No. 10220Q

©

Employer identification number (EIN)

Form

W-4

(2010)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-4, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: See Page 1 Specifications
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-4 (2010)

Page

2

Deductions and Adjustments Worksheet

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Note. Use this worksheet only if you plan to itemize deductions, or claim certain credits, adjustments to income, or an additional standard deduction.
1 Enter an estimate of your 2010 itemized deductions. These include qualifying home mortgage interest,
charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and
miscellaneous deductions. (For 2010, you may have to reduce your itemized deductions if your income
is over $XXX,XXX ($XX,XXX if married filing separately). See Worksheet 2 in Pub. 919 for details.)
1 $
$XX,XXX if married filing jointly or qualifying widow(er)
2 Enter:
$ X,XXX if head of household
2 $
$ X,XXX if single or married filing separately
3 Subtract line 2 from line 1. If zero or less, enter “-0-”
3 $
4 Enter an estimate of your 2010 adjustments to income and any additional standard deduction. (Pub. 919)
4 $
5 Add lines 3 and 4 and enter the total. (Include any amount for credits from Worksheet 8 in Pub. 919.)
5 $
6 Enter an estimate of your 2010 nonwage income (such as dividends or interest)
6 $
7 Subtract line 6 from line 5. If zero or less, enter “-0-”
7 $
8 Divide the amount on line 7 by $X,XXX and enter the result here. Drop any fraction
8
9 Enter the number from the Personal Allowances Worksheet, line H, page 1
9
10 Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earners/Multiple Jobs Worksheet,
also enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10

$

Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple jobs on page 1.)
Note. Use this worksheet only if the instructions under line H on page 1 direct you here.
1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet)
2 Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if
you are married filing jointly and wages from the highest paying job are $XX,XXX or less, do not enter
more than “X.”

1

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 4–9 below to figure the additional
withholding amount necessary to avoid a year-end tax bill.
4
5
6
7
8
9

Enter the number from line 2 of this worksheet
4
Enter the number from line 1 of this worksheet
5
Subtract line 5 from line 4
Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here
Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed
Divide line 8 by the number of pay periods remaining in 2010. For example, divide by 26 if you are paid
every two weeks and you complete this form in December 2009. Enter the result here and on Form W-4,
line 6, page 1. This is the additional amount to be withheld from each paycheck

Table 1
Married Filing Jointly
If wages from LOWEST
paying job are—
$0
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

- $X,XXX - X,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XX,XXX - XXX,XXX- XXX,XXX- and over

6
7
8

$
$

9

$

Table 2
All Others

All Others

Married Filing Jointly

Enter on
line 2 above

If wages from LOWEST
paying job are—

Enter on
line 2 above

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

$0 - $X,XXX X,XXX - X,XXX X,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XX,XXX - XX,XXX XXX,XXX and over

0
1
2
3
4
5
6
7
8
9
10

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 using it 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.

If wages from HIGHEST
paying job are—
$0
XX,XXX
XXX,XXX
XXX,XXX
XXX,XXX

- $XX,XXX
- XXX,XXX
- XXX,XXX
- XXX,XXX
and over

If wages from HIGHEST
Enter on
line 7 above paying job are—
$XXX
XXX
X,XXX
X,XXX
X,XXX

$0
XX,XXX
XX,XXX
XXX,XXX
XXX,XXX

- $XX,XXX
- XX,XXX
- XXX,XXX
- XXX,XXX
and over

Enter on
line 7 above
$XXX
XXX
X,XXX
X,XXX
X,XXX

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.