What is a W-4? The form that sets your withholding
Form W-4 tells your employer how much federal income tax to take out of your pay. What each step does, when to redo it, and how two earners fill it in.
Checked October 22, 2026
Form W-4, the Employee's Withholding Certificate, tells your employer how much federal income tax to withhold from your pay. You fill it in and give it to your employer.
What a W-4 is
The IRS says you complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. It is not a tax return. It only changes how much comes out of each paycheck, so that the total over the year is close to what you owe.
The IRS suggests considering a new one every year and whenever your personal or financial situation changes.
What the steps do
The 2026 form has five steps. Step 1 is your personal information and filing status. Step 2 is for people who hold more than one job, or are married filing jointly with a spouse who works. Step 3 is for dependents and credits. Step 4 is optional: other income, deductions and extra withholding per paycheck. Step 5 is your signature.
Only Step 1 and Step 5 are needed for a simple case. The form says to complete Steps 2 to 4 only if they apply to you.
Two jobs, or two earners
Step 2 is the one couples miss. It is there so withholding can account for the other job. The form says to submit a separate W-4 for each job, and offers three options: the IRS's online estimator, a worksheet, or a box to check when there are only two jobs total in the household.
If a paycheck changes after a new W-4, look at your pay stub to see the new federal withholding line.
A worked example: what withholding is aiming at
- Pay: $65,000 a year, single. Standard deduction for 2026: $16,100.
- Taxable income: $65,000 - $16,100 = $48,900.
- 10% on the first $12,400: $1,240.
- 12% on the rest, $48,900 - $12,400 = $36,500: $4,380.
- Federal income tax for the year: $1,240 + $4,380 = $5,620.
- Per biweekly paycheck: $5,620 / 26 = about $216. That is what a W-4 for this person aims to withhold.
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Questions people ask
What is a W-4?
The form you give your employer so it can withhold the right federal income tax from your pay.
What is the difference between a W-4 and a W-2?
A W-4 goes from you to your employer at the start. A W-2 comes from your employer to you after the year, reporting your pay and what was withheld.
How often should I update my W-4?
The IRS suggests considering a new one every year and when your situation changes, such as a marriage or a second job.
Do I need to fill in every step?
No. The form says to complete Steps 2 to 4 only if they apply to you.
Sources
3 sources · read October 22, 2026
Every number on this page comes from irs.gov. If a source has changed since, the source is right.
Wonderful gives general information. It isn't a financial or tax advisor.