W-4 Employee’s Withholding Certificate

W-4

Employee’s Withholding Certificate

Form
(Rev. December 2020)

▶

Department of the Treasury
Internal Revenue Service

Step 1:
Enter
Personal
Information

OMB No. 1545-0074

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.

(a) First name and middle initial

(b) Social security number

Last name

Address

▶ 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.

City or town, state, and ZIP code

(c)

2021

Single or Married filing separately
Married filing jointly or Qualifying widow(er)
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, when to use the estimator at www.irs.gov/W4App, 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) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or
(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; 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 accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . . . . ▶
TIP: To be accurate, submit a 2021 Form W-4 for all other jobs. If you (or your spouse) have self-employment
income, including as an independent contractor, use the estimator.

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.)

Step 3:
Claim
Dependents

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
Add the amounts above and enter the total here

Step 4
(optional):
Other
Adjustments

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(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 . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . .

4(b) $

(c) Extra withholding. Enter any additional tax you want withheld each pay period

4(c) $

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Employers
Only

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Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
▲

Step 5:
Sign
Here

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Employee’s signature (This form is not valid unless you sign it.)

Employer’s name and address

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

First date of
employment

Cat. No. 10220Q

Date
Employer identification
number (EIN)

Form W-4 (2021)

Page 2

Form W-4 (2021)

General Instructions

Specific Instructions

Future Developments

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.
Option (a) most accurately calculates the additional tax
you need to have withheld, while option (b) does so with a
little less accuracy.
If you (and your spouse) have a total of only two jobs, you
may instead 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.
Multiple jobs. Complete Steps 3 through 4(b) on only
! one Form W-4. Withholding will be most accurate if
CAUTION
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. 972, Child Tax
Credit and Credit for Other Dependents. You can also
include other tax credits in this step, such as education tax
credits and the foreign tax credit. 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 2021 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.

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 2021 if you meet both of the following
conditions: you had no federal income tax liability in 2020
and you expect to have no federal income tax liability in
2021. You had no federal income tax liability in 2020 if (1)
your total tax on line 24 on your 2020 Form 1040 or 1040-SR
is zero (or less than the sum of lines 27, 28, 29, and 30), 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 2021 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, 2022.
Your privacy. If you prefer to limit information provided in
Steps 2 through 4, use the online estimator, which will also
increase accuracy.
As an alternative to the estimator: 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). If this is the
only job in your household, you may instead check the box
in Step 2(c), which will increase your withholding and
significantly reduce your paycheck (often by thousands of
dollars over the year).
When to use the estimator. Consider using the estimator at
www.irs.gov/W4App if you:
1. Expect to work only part of the year;
2. Have dividend or capital gain income, or are subject to
additional taxes, such as Additional Medicare Tax;
3. Have self-employment income (see below); or
4. Prefer the most accurate withholding for multiple job
situations.
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 these taxes through
withholding from your wages, use the estimator at
www.irs.gov/W4App to figure the amount to have withheld.
Nonresident alien. If you’re a nonresident alien, see Notice
1392, Supplemental Form W-4 Instructions for Nonresident
Aliens, before completing this form.

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Page 3

Form W-4 (2021)

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.
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; or, you can use the online withholding estimator at www.irs.gov/W4App.
1

2

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 . . . . . . . . . . . . . . . . . . . . .

4

$

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.
a

3

1

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
and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . .

2a $

b 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
on line 2b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2b $

c

2c $

Add the amounts from lines 2a and 2b and enter the result on line 2c .

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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. . . . . .

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) . . . . . . . . . . . . . . . . . . . . . . . . .

4

$

1

$

2

$

Step 4(b)—Deductions Worksheet (Keep for your records.)
1

Enter an estimate of your 2021 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 . . . . . . . . . . . .

{

}

• $25,100 if you’re married filing jointly or qualifying widow(er)
• $18,800 if you’re head of household
• $12,550 if you’re single or married filing separately

2

Enter:

3

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-”
. . . . . . . . . . . . . . . . . . . . . . . . . .

3

$

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
. . . .

4

$

Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 .

5

$

4

5

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
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.

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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.

Page 4

Form W-4 (2021)

Married Filing Jointly or Qualifying Widow(er)
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

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$0
190
850
890
1,020
1,020
1,020
1,020
1,020
1,870
2,040
2,040
2,040
2,040
2,040
2,720
2,970
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999
120,000
$190
1,190
1,890
2,090
2,220
2,220
2,220
2,220
3,150
4,070
4,440
4,440
4,440
4,440
4,440
5,920
6,470
6,840

$850
1,890
2,750
2,950
3,080
3,080
3,080
3,160
5,010
5,930
6,500
6,500
6,500
6,500
6,500
8,780
9,630
10,200

$890
2,090
2,950
3,150
3,280
3,280
3,360
4,360
6,210
7,130
7,900
7,900
7,900
7,900
7,940
10,980
12,130
12,900

$1,020
2,220
3,080
3,280
3,410
3,490
4,490
5,490
7,340
8,260
9,230
9,230
9,230
9,230
10,070
13,110
14,560
15,530

$1,020
2,220
3,080
3,280
3,490
4,490
5,490
6,490
8,340
9,320
10,430
10,430
10,430
10,470
12,070
15,110
16,860
18,030

$1,020
2,220
3,080
3,360
4,490
5,490
6,490
7,490
9,340
10,520
11,630
11,630
11,630
12,470
14,070
17,110
19,160
20,530

$1,020
2,220
3,160
4,360
5,490
6,490
7,490
8,490
10,340
11,720
12,830
12,830
12,870
14,470
16,070
19,110
21,460
23,030

$1,020
2,300
4,160
5,360
6,490
7,490
8,490
9,490
11,340
12,920
14,030
14,030
14,870
16,470
18,070
21,190
23,760
25,530

$1,100
3,300
5,160
6,360
7,490
8,490
9,490
10,490
12,340
14,120
15,230
15,270
16,870
18,470
20,070
23,490
26,060
28,030

$1,870
4,070
5,930
7,130
8,260
9,260
10,260
11,260
13,260
15,090
16,190
17,040
18,640
20,240
21,840
25,560
28,130
30,300

$1,870
4,070
5,930
7,130
8,260
9,260
10,260
11,260
13,460
15,290
16,400
18,040
19,640
21,240
22,840
26,860
29,430
31,800

Single or Married Filing Separately
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

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$440
940
1,020
1,020
1,870
1,870
2,000
2,040
2,040
2,220
2,720
2,970
2,970
2,970
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999
120,000
$940
1,540
1,620
2,020
3,470
3,470
3,810
3,840
3,840
4,830
5,320
5,880
5,880
5,880
6,250

$1,020
1,620
2,100
3,100
4,550
4,690
5,090
5,120
5,120
6,910
7,490
8,260
8,260
8,260
8,830

$1,020
2,020
3,100
4,100
5,550
5,890
6,290
6,320
6,910
8,910
9,790
10,560
10,560
10,560
11,330

$1,410
3,020
4,100
5,100
6,690
7,090
7,490
7,520
8,910
10,910
12,090
12,860
12,860
12,860
13,830

$1,870
3,470
4,550
5,550
7,340
7,740
8,140
8,360
10,360
12,600
13,850
14,620
14,620
14,620
15,790

$1,870
3,470
4,550
5,720
7,540
7,940
8,340
9,360
11,360
13,900
15,150
15,920
15,920
15,920
17,290

$1,870
3,470
4,720
5,920
7,740
8,140
8,540
10,360
12,450
15,200
16,450
17,220
17,220
17,220
18,790

$1,870
3,640
4,920
6,120
7,940
8,340
9,390
11,360
13,750
16,500
17,750
18,520
18,520
18,520
20,290

$2,030
3,840
5,120
6,320
8,140
8,540
10,390
12,360
15,050
17,800
19,050
19,820
19,820
19,910
21,790

$2,040
3,840
5,120
6,320
8,150
9,190
11,190
13,410
16,160
18,910
20,150
20,930
20,930
21,220
23,100

$2,040
3,840
5,120
6,320
8,150
9,990
11,990
14,510
17,260
20,010
21,250
22,030
22,030
22,520
24,400

Head of Household
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 - 349,999
$350,000 - 449,999
$450,000 and over

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$0
820
930
1,020
1,020
1,870
1,880
2,040
2,040
2,040
2,720
2,970
2,970
2,970
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999
120,000
$820
1,900
2,130
2,220
2,470
4,070
4,280
4,440
4,440
4,920
5,920
6,470
6,470
6,470
6,840

$930
2,130
2,360
2,450
3,700
5,310
5,710
5,870
5,870
7,150
8,150
9,000
9,000
9,000
9,570

$1,020
2,220
2,450
2,940
4,790
6,600
7,000
7,160
7,240
9,240
10,440
11,390
11,390
11,390
12,160

$1,020
2,220
2,850
3,940
5,800
7,800
8,200
8,360
9,240
11,240
12,740
13,690
13,690
13,690
14,660

$1,020
2,620
3,850
4,940
7,000
9,000
9,400
9,560
11,240
13,290
15,040
15,990
15,990
15,990
17,160

$1,420
3,620
4,850
5,980
8,200
10,200
10,600
11,240
13,240
15,590
17,340
18,290
18,290
18,290
19,660

$1,870
4,070
5,340
6,630
8,850
10,850
11,250
12,690
14,690
17,340
19,090
20,040
20,040
20,040
21,610

$1,870
4,110
5,540
6,830
9,050
11,050
11,590
13,690
15,890
18,640
20,390
21,340
21,340
21,340
23,110

$1,910
4,310
5,740
7,030
9,250
11,250
12,590
14,690
17,190
19,940
21,690
22,640
22,640
22,640
24,610

$2,040
4,440
5,870
7,160
9,380
11,520
13,520
15,670
18,420
21,170
22,920
23,880
23,880
23,900
26,050

$2,040
4,440
5,870
7,160
9,380
12,320
14,320
16,770
19,520
22,270
24,020
24,980
24,980
25,200
27,350