Form W-4 2025 - Fill, Edit Online, Download & Print - No Signup
Form
W-4
Department of the Treasury
Internal Revenue Service
Employee’s Withholding Certificate
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.
OMB No. 1545-0074
20
25
Step 1:
Enter
Personal
Information
(a)
First name and middle initial
Last name
Address
City or town, state, and ZIP code
(b) Social security number
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
.
(c)
Single
or
Married filing separately
Married filing jointly
or
Qualifying surviving spouse
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.)
TIP:
Consider using the estimator at
www.irs.gov/W4App
to determine the most accurate withholding for the rest of the year if: you
are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your
marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs),
deductions, or credits. Have your most recent pay stub(s) from this year available when using the estimator. At the beginning of next
year, use the estimator again to recheck your withholding.
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, and when to use the estimator at
www.irs.gov/W4App
.
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 the most accurate withholding for this step (and Steps 3–4). If
you or your spouse have self-employment income, use this option;
or
(b)
Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below;
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 generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the
higher paying job. Otherwise, (b) is more accurate
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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
Dependent
and Other
Credits
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
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Multiply the number of other dependents
by $500
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Add the amounts above for qualifying children and other dependents. You may add to
this the amount of any other credits. Enter the total here
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3
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Step 4
(optional):
Other
Adjustments
(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 .
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4(a)
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(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
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4(b)
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(c)
Extra withholding.
Enter any additional tax you want withheld each
pay period
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4(c)
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Step 5:
Sign
Here
Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Employee’s signature
(This form is not valid unless you sign it.)
Date
Employers
Only
Employer’s name and address
First date of
employment
Employer identification
number (EIN)
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Cat. No. 10220Q
Form
W-4
(2025)
Form W-4 (2025)
Page
2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
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 2025 if you meet both of the following
conditions: you had no federal income tax liability in 2024
and
you expect to have no federal income tax liability in 2025. You
had no federal income tax liability in 2024 if (1) your total tax on
line 24 on your 2024 Form 1040 or 1040-SR is zero (or less than
the sum of lines 27, 28, and 29), 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 2025 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 17, 2026.
Your privacy.
Steps 2(c) and 4(a) ask for information regarding
income you received from sources other than the job associated
with this Form W-4. If you have concerns with providing the
information asked for in Step 2(c), you may choose Step 2(b) as
an alternative; if you have concerns with providing the
information asked for in Step 4(a), you may enter an additional
amount you want withheld per pay period in Step 4(c) as an
alternative.
When to use the estimator.
Consider using the estimator at
www.irs.gov/W4App
if you:
1. Are submitting this form after the beginning of the year;
2. Expect to work only part of the year;
3. Have changes during the year in your marital status, number
of jobs for you (and/or your spouse if married filing jointly), or
number of dependents, or changes in your deductions or
credits;
4. Receive dividends, capital gains, social security, bonuses, or
business income, or are subject to the Additional Medicare Tax
or Net Investment Income Tax; or
5. Prefer the most accurate withholding for multiple job
situations.
TIP:
Have your most recent pay stub(s) from this year available
when using the estimator to account for federal income tax that
has already been withheld this year. At the beginning of next
year, use the estimator again to recheck your withholding.
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.
Specific Instructions
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. Submit a separate Form W-4 for each job.
Option
(a)
most accurately calculates the additional tax you
need to have withheld, while option
(b)
does so with a little less
accuracy.
Instead, if you (and your spouse) have a total of only two jobs,
you may 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 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.
▲
!
CAUTION
Multiple jobs.
Complete Steps 3 through 4(b) on only
one Form W-4. Withholding will be most accurate if 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.
501, Dependents, Standard Deduction, and Filing Information.
You can also include
other tax credits
for which you are eligible
in this step, such as the foreign tax credit and the education tax
credits. 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 2025 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.
Form W-4 (2025)
Page
3
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. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.
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
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 .
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1
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2
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
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 .
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2a
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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
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2b
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c
Add the amounts from lines 2a and 2b and enter the result on line 2c .
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2c
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3
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.
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3
4
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) .
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4
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Step 4(b)—Deductions Worksheet
(Keep for your records.)
1
Enter an estimate of your 2025 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 .
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2
Enter:
{
• $30,000 if you’re married filing jointly or a qualifying surviving spouse
• $22,500 if you’re head of household
• $15,000 if you’re single or married filing separately
}
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2
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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-”
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3
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4
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
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4
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5
Add
lines 3 and 4. Enter the result here and in
Step 4(b)
of Form W-4 .
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5
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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
territories 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.
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.
Form W-4 (2025)
Page
4
Married Filing Jointly or Qualifying Surviving Spouse
Higher Paying Job
Annual Taxable
Wage & Salary
Lower 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 -
89,999
$90,000 -
99,999
$100,000
-
109,999
$110,000
-
120,000
$0 - 9,999
$0
$0
$700
$850
$910
$1,020
$1,020
$1,020
$1,020
$1,020
$1,020
$1,020
$10,000 - 19,999
0
700
1,700
1,910
2,110
2,220
2,220
2,220
2,220
2,220
2,220
3,220
$20,000 - 29,999
700
1,700
2,760
3,110
3,310
3,420
3,420
3,420
3,420
3,420
4,420
5,420
$30,000 - 39,999
850
1,910
3,110
3,460
3,660
3,770
3,770
3,770
3,770
4,770
5,770
6,770
$40,000 - 49,999
910
2,110
3,310
3,660
3,860
3,970
3,970
3,970
4,970
5,970
6,970
7,970
$50,000 - 59,999
1,020
2,220
3,420
3,770
3,970
4,080
4,080
5,080
6,080
7,080
8,080
9,080
$60,000 - 69,999
1,020
2,220
3,420
3,770
3,970
4,080
5,080
6,080
7,080
8,080
9,080
10,080
$70,000 - 79,999
1,020
2,220
3,420
3,770
3,970
5,080
6,080
7,080
8,080
9,080
10,080
11,080
$80,000 - 99,999
1,020
2,220
3,420
4,620
5,820
6,930
7,930
8,930
9,930
10,930
11,930
12,930
$100,000 - 149,999
1,870
4,070
6,270
7,620
8,820
9,930
10,930
11,930
12,930
14,010
15,210
16,410
$150,000 - 239,999
1,870
4,240
6,640
8,190
9,590
10,890
12,090
13,290
14,490
15,690
16,890
18,090
$240,000 - 259,999
2,040
4,440
6,840
8,390
9,790
11,100
12,300
13,500
14,700
15,900
17,100
18,300
$260,000 - 279,999
2,040
4,440
6,840
8,390
9,790
11,100
12,300
13,500
14,700
15,900
17,100
18,300
$280,000 - 299,999
2,040
4,440
6,840
8,390
9,790
11,100
12,300
13,500
14,700
15,900
17,100
18,300
$300,000 - 319,999
2,040
4,440
6,840
8,390
9,790
11,100
12,300
13,500
14,700
15,900
17,170
19,170
$320,000 - 364,999
2,040
4,440
6,840
8,390
9,790
11,100
12,470
14,470
16,470
18,470
20,470
22,470
$365,000 - 524,999
2,790
6,290
9,790
12,440
14,940
17,350
19,650
21,950
24,250
26,550
28,850
31,150
$525,000 and over
3,140
6,840
10,540
13,390
16,090
18,700
21,200
23,700
26,200
28,700
31,200
33,700
Single or Married Filing Separately
Higher Paying Job
Annual Taxable
Wage & Salary
Lower 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 -
89,999
$90,000 -
99,999
$100,000
-
109,999
$110,000
-
120,000
$0 - 9,999
$200
$850
$1,020
$1,020
$1,020
$1,370
$1,870
$1,870
$1,870
$1,870
$1,870
$2,040
$10,000 - 19,999
850
1,700
1,870
1,870
2,220
3,220
3,720
3,720
3,720
3,720
3,890
4,090
$20,000 - 29,999
1,020
1,870
2,040
2,390
3,390
4,390
4,890
4,890
4,890
5,060
5,260
5,460
$30,000 - 39,999
1,020
1,870
2,390
3,390
4,390
5,390
5,890
5,890
6,060
6,260
6,460
6,660
$40,000 - 59,999
1,220
3,070
4,240
5,240
6,240
7,240
7,880
8,080
8,280
8,480
8,680
8,880
$60,000 - 79,999
1,870
3,720
4,890
5,890
7,030
8,230
8,930
9,130
9,330
9,530
9,730
9,930
$80,000 - 99,999
1,870
3,720
5,030
6,230
7,430
8,630
9,330
9,530
9,730
9,930
10,130
10,580
$100,000 - 124,999
2,040
4,090
5,460
6,660
7,860
9,060
9,760
9,960
10,160
10,950
11,950
12,950
$125,000 - 149,999
2,040
4,090
5,460
6,660
7,860
9,060
9,950
10,950
11,950
12,950
13,950
14,950
$150,000 - 174,999
2,040
4,090
5,460
6,660
8,450
10,450
11,950
12,950
13,950
15,080
16,380
17,680
$175,000 - 199,999
2,040
4,290
6,450
8,450
10,450
12,450
13,950
15,230
16,530
17,830
19,130
20,430
$200,000 - 249,999
2,720
5,570
7,900
10,200
12,500
14,800
16,600
17,900
19,200
20,500
21,800
23,100
$250,000 - 399,999
2,970
6,120
8,590
10,890
13,190
15,490
17,290
18,590
19,890
21,190
22,490
23,790
$400,000 - 449,999
2,970
6,120
8,590
10,890
13,190
15,490
17,290
18,590
19,890
21,190
22,490
23,790
$450,000 and over
3,140
6,490
9,160
11,660
14,160
16,660
18,660
20,160
21,660
23,160
24,660
26,160
Head of Household
Higher Paying Job
Annual Taxable
Wage & Salary
Lower 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 -
89,999
$90,000 -
99,999
$100,000
-
109,999
$110,000
-
120,000
$0 - 9,999
$0
$450
$850
$1,000
$1,020
$1,020
$1,020
$1,020
$1,870
$1,870
$1,870
$1,890
$10,000 - 19,999
450
1,450
2,000
2,200
2,220
2,220
2,220
3,180
4,070
4,070
4,090
4,290
$20,000 - 29,999
850
2,000
2,600
2,800
2,820
2,820
3,780
4,780
5,670
5,690
5,890
6,090
$30,000 - 39,999
1,000
2,200
2,800
3,000
3,020
3,980
4,980
5,980
6,890
7,090
7,290
7,490
$40,000 - 59,999
1,020
2,220
2,820
3,830
4,850
5,850
6,850
8,050
9,130
9,330
9,530
9,730
$60,000 - 79,999
1,020
3,030
4,630
5,830
6,850
8,050
9,250
10,450
11,530
11,730
11,930
12,130
$80,000 - 99,999
1,870
4,070
5,670
7,060
8,280
9,480
10,680
11,880
12,970
13,170
13,370
13,570
$100,000 - 124,999
1,950
4,350
6,150
7,550
8,770
9,970
11,170
12,370
13,450
13,650
14,650
15,650
$125,000 - 149,999
2,040
4,440
6,240
7,640
8,860
10,060
11,260
12,860
14,740
15,740
16,740
17,740
$150,000 - 174,999
2,040
4,440
6,240
7,640
8,860
10,860
12,860
14,860
16,740
17,740
18,940
20,240
$175,000 - 199,999
2,040
4,440
6,640
8,840
10,860
12,860
14,860
16,910
19,090
20,390
21,690
22,990
$200,000 - 249,999
2,720
5,920
8,520
10,960
13,280
15,580
17,880
20,180
22,360
23,660
24,960
26,260
$250,000 - 449,999
2,970
6,470
9,370
11,870
14,190
16,490
18,790
21,090
23,280
24,580
25,880
27,180
$450,000 and over
3,140
6,840
9,940
12,640
15,160
17,660
20,160
22,660
25,050
26,550
28,050
29,550
