Every step, measured
Federal income tax withheld from a $1,000 weekly paycheck under each W-4 choice, one change at a time:
| W-4 entry | Federal tax per week | vs baseline |
|---|---|---|
| Single, nothing else (baseline) | $78.08 | – |
| Married filing jointly | $38.08 | −$40.00 |
| Head of household | $57.46 | −$20.62 |
| Step 2 box checked (two jobs) | $135.10 | +$57.02 |
| Step 3: one child under 17 ($2,200) | $35.77 | −$42.31 |
| Step 4(a): $5,000 of other income | $89.62 | +$11.54 |
| Step 4(b): $6,000 of extra deductions | $64.23 | −$13.85 |
| Step 4(c): $25 extra per check | $103.08 | +$25.00 |
Step 1: Personal information and filing status
Step 1(c) picks the withholding table. Single or married filing separately uses the smallest standard deduction, married filing jointly the largest, and head of household sits between. Head of household is only for unmarried people who pay more than half the cost of keeping up a home for a qualifying person.
Step 2: Multiple jobs or a working spouse
Withholding at each job assumes it is your only income, so two jobs each get the full standard deduction and low brackets. Step 2 fixes that in one of three ways: (a) the IRS online estimator, (b) the Multiple Jobs Worksheet, which gives an extra amount for Step 4(c), or (c) checking the box on both jobs’ W-4s, which cuts the standard deduction and brackets in half for each job. The checkbox is accurate when the jobs pay about the same and over-withholds when they don’t.
Step 3: Dependents and other credits
If your income is $200,000 or less ($400,000 married filing jointly), enter $2,200 for each child under 17 and $500 for each other dependent, plus any other credits you expect, such as education credits. The total is spread across your paychecks: $2,200 is about $42.31 less withholding per weekly check.
Step 4: Other adjustments
- 4(a) Other income (interest, dividends, retirement income) increases withholding so you won’t owe at tax time. Don’t include income from other jobs here; that is Step 2.
- 4(b) Deductions lowers withholding when you expect deductions beyond the standard deduction. The 2026 worksheet now includes the new deductions for qualified tips (up to $25,000), the “and-a-half” portion of overtime (up to $12,500, or $25,000 joint), car loan interest (up to $10,000) and the $6,000 senior deduction, each with income limits.
- 4(c) Extra withholding adds a flat amount to every check. It is the simplest fix if you owed last year.
Exempt from withholding
You can claim exemption only if you owed no federal income tax last year and expect to owe none this year. It stops federal income tax withholding entirely (not Social Security or Medicare) and expires: a 2026 exemption needs a new form by February 16, 2027.
Old W-4s with allowances
Forms from 2019 or earlier stay valid. Payroll converts each allowance to $4,300 of annual wages that are not withheld on. The calculator supports this under “More W-4 options.”
Try your W-4 in the calculator; every step is under “More W-4 options.”
Frequently asked questions
What happens if I don’t turn in a W-4?
Your employer must withhold as if you were single with no other entries: no Step 2 box, no credits, no adjustments. That is often more withholding than you need if you are married or have children.
Should both spouses check the Step 2 box?
Yes. The checkbox only works if it is checked on the W-4 for both jobs, and it is most accurate when the two jobs pay about the same. If the pay is very different, the IRS estimator or the Multiple Jobs Worksheet is more accurate.
Do I need a new W-4 for 2026?
Not unless your situation changed or you want different withholding. Old forms stay in effect, including pre-2020 forms with allowances. If you claimed exemption from withholding, you must file a new W-4 every year.
How do I account for the new tips or overtime deductions?
Estimate the deduction you expect to claim and enter it on line 1a or 1b of the Step 4(b) Deductions Worksheet, then carry the total to Step 4(b). Your employer does not do this automatically.
How soon does a new W-4 change my paycheck?
Employers must put a new W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after they receive it. Most do it within a pay cycle or two.
