About Form W-4, Employee's Withholding Certificate | Internal Revenue Service
Summary: The 2026 Form W-4 is an IRS document used by employees to ensure their employer withholds the correct amount of federal income tax. It includes sections for personal information, multiple jobs, dependent credits, and other financial adjustments.
Form W-4 (2026) is the official Internal Revenue Service document that employees complete and submit to their employers to determine federal income tax withholding. The form is structured into five steps: Step 1 collects personal identification and filing status; Step 2 addresses situations involving multiple jobs or a working spouse; Step 3 allows for the claiming of child tax credits and other dependent-related credits; Step 4 provides for adjustments regarding other income, deductions, and extra withholding; and Step 5 requires the employee's signature to validate the form. The document also includes detailed worksheets for calculating multiple job withholding and itemized deductions, as well as instructions for claiming exemption from withholding if specific criteria are met.
Document outline
1. Step 1: Personal Information 2. Step 2: Multiple Jobs or Spouse Works 3. Step 3: Claim Dependent and Other Credits 4. Step 4: Other Adjustments (Income, Deductions, Extra Withholding) 5. Step 5: Signature and Employer Information 6. General Instructions and Exemption Criteria 7. Step 2(b): Multiple Jobs Worksheet 8. Step 4(b): Deductions Worksheet 9. Privacy Act and Paperwork Reduction Act Notice