Form W-4
The IRS form that tells your employer how much federal income tax to withhold.
Payroll glossary · Updated 2026-08-29
The W-4 has five steps. Step 1 is personal information and filing status. Step 2 handles multiple jobs and a working spouse. Step 3 is dependent credits in annual dollars — $2,200 per qualifying child under 17 and $500 per other dependent for 2026. Step 4 covers other income, deductions and extra withholding. Step 5 is your signature.
Allowances were removed in the 2020 redesign, so advice to 'claim zero' or 'claim one' no longer maps to anything on the form.
For 2026 the Deductions Worksheet gained new lines for qualified tips, qualified overtime, vehicle loan interest and the $6,000 senior deduction — the only route by which those deductions reach your paycheck rather than your refund.
Where you will see it
You give the W-4 to your employer, not to the IRS, and it stays in effect until you replace it. Ask payroll for a copy of the form currently on file for you if your withholding looks wrong — after a payroll system migration, W-4 data is sometimes reset to the default of single with no adjustments.
What it is often confused with
Employers must apply a new W-4 no later than the start of the first payroll period ending on or after the thirtieth day after you submit it. Many apply it on the next cycle. An unsigned form is invalid and the employer must withhold as though you had filed as single with no adjustments.
2026 reference figures
The numbers below are the 2026 amounts that most often come up alongside this term. They change every year, so check the tax year before relying on them.
| 2026 figure | Amount |
|---|---|
| Social Security rate and wage base | 6.2% up to $184,500 |
| Medicare rate | 1.45%, no cap |
| Additional Medicare Tax | 0.9% above $200,000 of wages |
| Standard deduction, single | $16,100 |
| Standard deduction, married filing jointly | $32,200 |
| 401(k) elective deferral limit | $24,500 |
| HSA limit, self-only | $4,400 |
| Health FSA limit | $3,400 |
| Supplemental wage withholding rate | 22% up to $1,000,000 |
| W-4 Step 3 credit per qualifying child | $2,200 |
Common questions
How often can I file a new W-4?
As often as you like. Your employer must apply it within thirty days.
Is the W-4 sent to the IRS?
Not routinely. Your employer keeps it on file.