Employees Withholding Allowance Certificate
Whether youre entitled to claim a certain number of allowances or exemption from withholding is subject to review by the IRS. Your
employer may be required to send a copy of this form to the IRS.
W-4
Form
Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
2019
YOUR FIRST NAME AND MIDDLE INITIAL LAST NAME YOUR SOCIAL SECURITY NUMBER
1. 2.
HOME ADDRESS NUMBER AND STREET OR RURAL ROUTE
3.
SINGLEMARRIEDMARRIED, BUT WITHHOLD AT HIGHER SINGLE RATE.
NOTE: If married ling separately, check “Married, but withhold at higher Single rate.
CITY OR TOWN, STATE, AND ZIP CODE
4.
If your last name diers from that shown on your social security card, check here.
You must call 800-772-1213 for a replacement card.
6. Additional amount, if any, you want withheld from each paycheck - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7. I claim exemption from withholding for 2019, and I certify that I meet both of the following conditions for exemption. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and
This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.
If you meet both conditions, write “Exempt” here
5. Total number of allowances you’re claiming (from the applicable worksheet on the following pages) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.
6.
7.
Under penalties of perjury, I declare that I have examined this certicate and, to the best of my knowledge and belief, it is true, correct, and complete.
Employees Signature
THIS FORM IS NOT VALID UNLESS YOU SIGN IT.
DATE
EMPLOYER’S NAME AND ADDRESS EMPLOYER: COMPLETE BOXES 8 AND 10 IF SENDING TO IRS AND COMPLETE
BOXES 8, 9, AND 10 IF SENDING TO STATE DIRECTORY OF NEW HIRES.
8.
FIRST DATE OF
EMPLOYMENT
9.
EMPLOYER IDENTIFICATION
NUMBER EIN
10.
Personal Allowances Worksheet (Keep for your records.)
A.
Enter “1” for yourself - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
A.
B.
Enter “1” if you will le as married ling jointly - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
B.
C.
Enter “1” if you will le as head of household - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
C.
D.
Enter “1” if:
You’re single, or married ling separately, and have only one job; or
You’re married ling jointly, have only one job, and your spouse doesnt work; or
Your wages from a second job or your spouses wages (or the total of both) are $1,500 or less.
D.
E.
Child tax credit. See Pub. 972, Child Tax Credit, for more information.
If your total income will be less than $71,201 ($103,351 if married ling jointly), enter “4” for each eligible child.
If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married ling jointly), enter “2” for each eligible child.
If your total income will be from $179,051 to $200,000 ($345,851 to $400,000 if married ling jointly), enter “1” for each eligible child.
If your total income will be higher than $200,000 ($400,000 if married ling jointly), enter “-0-” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
E.
F.
Credit for other dependents. See Pub. 972, Child Tax Credit, for more information.
If your total income will be less than $71,201 ($103,351 if married ling jointly), enter “1” for each eligible dependent.
If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married ling jointly), enter “1” for every two dependents
(for example, “-0-” for one dependent, “1” if you have two or three dependents, and “2” if you have four dependents).
If your total income will be higher than $179,050 ($345,850 if married ling jointly), enter “-0-”- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
F.
G.
Other credits.. If you have other credits, see Worksheet 1-6 of Pub. 505 and enter the amount from that worksheet here. If you use Worksheet
1-6, enter “-0-” on lines E and F - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
G.
H.
Add lines A through G and enter the total here - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
H.
For accuracy, complete
all worksheets that
apply.
{
If you plan to itemize or claim adjustments to income and want to reduce your withholding, or if you have a
large amount of nonwage income not subject to withholding and want to increase your withholding, see the
Deductions, Adjustments, and Additional Income Worksheet below.
If you have more than one job at a time or are married ling jointly and you and your spouse both work, and
the combined earnings from all jobs exceed $53,000 ($24,450 if married ling jointly), see the
Two-Earners/Multiple Jobs Worksheet on page 4 to avoid having too little tax withheld.
If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 above.
Deductions, Adjustments, and Additional Income Worksheet
Note:
Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large amount of nonwage income not subject to withholding.
1.
Enter an estimate of your 2019 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state and
local taxes (up to $10,000), and medical expenses in excess of 10% of your income. See Pub. 505 for details - - - - - - - - - - - - - - - - - - - - - - - -
1.
$
$
2.
Enter:
$24,400 if youre married ling jointly or qualifying widow(er)
$18,350 if youre head of household
$12,200 if youre single or married ling separately
2.
3.
Subtract line 2 from line 1. If zero or less, enter “-0-” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
$
3.
4.
Enter an estimate of your 2019 adjustments to income, qualied business income deduction, and any additional standard deduction for age
or blindness (see Pub. 505 for information about these items) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
$
4.
5.
Add lines 3 and 4 and enter the total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
$
5.
6.
Enter an estimate of your 2019 nonwage income not subject to withholding (such as dividends or interest) - - - - - - - - - - - - - - - - - - - - - - - - - -
$
6.
7.
Subtract line 6 from line 5. If zero, enter “-0-”. If less than zero, enter the amount in parentheses - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
$
7.
8.
Divide the amount on line 7 by $4,200 and enter the result here. If a negative amount, enter in parentheses. Drop any fraction - - - - - - - - - - - -
8.
9.
Enter the number from the Personal Allowances Worksheet, line H, above - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9.
10.
Add lines 8 and 9 and enter the total here. If zero or less, enter “-0-”. If you plan to use the Two-Earners/Multiple Jobs Worksheet, also enter
this total on line 1 of that worksheet on page 4. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 - - - - - - - - - - - - - - - - - - -
10.
Two-Earners/Multiple Jobs Worksheet
Note:
Use this worksheet only if the instructions under line H from the Personal Allowances Worksheet direct you here.
1.
Enter the number from the Personal Allowances Worksheet, line H, page 3 (or, if you used the Deductions, Adjustments, and Additional
Income Worksheet on page 3, the number from line 10 of that worksheet) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1.
2.
Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if youre married ling jointly and wages
from the highest paying job are $75,000 or less and the combined wages for you and your spouse are $107,000 or less, dont enter more
than “3” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.
3.
If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter “-0-”) and on Form W-4, line 5, page 1.
Do not use the rest of this worksheet - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3.
Note:
If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4 through 9 below to gure the additional withholding amount necessary to avoid a
year-end tax bill.
4.
Enter the number from line 2 of this worksheet - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4.
5.
Enter the number from line 1 of this worksheet - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.
6.
Subtract line 5 from line 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6.
7.
Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7.
$
8.
Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8.
$
9.
Divide line 8 by the number of pay periods remaining in 2019. For example, divide by 18 if you’re paid every 2 weeks and you complete this
form on a date in late April when there are 18 pay periods remaining in 2019. Enter the result here and on Form W-4, line 6, page 1. This is the
additional amount to be withheld from each paycheck - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9.
$
Table 1
Married Filing Jointly All Others
If wages from LOWEST
paying job are
Enter on
line 2 above
$0 - $5,000
5,001 - 9,500
9,501 - 19,500
19,501 - 35,000
35,001 - 40,000
40,001 - 46,000
46,001 - 55,000
55,001 - 60,000
60,001 - 70,000
70,001 - 75,000
75,001 - 85,000
85,001 - 95,000
95,001 - 125,000
125,001 - 155,000
155,001 - 165,000
165,001 - 175,000
175,001 - 180,000
180,001 - 195,000
195,001 - 205,000
205,001 and over
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
If wages from LOWEST
paying job are
Enter on
line 2 above
$0 - $7,000
7,001 - 13,000
13,001 - 27,500
27,501 - 32,000
32,001 - 40,000
40,001 - 60,000
60,001 - 75,000
75,001 - 85,000
85,001 - 95,000
95,001 - 100,000
100,001 - 110,000
110,001 - 115,000
115,001 - 125,000
125,001 - 135,000
135,001 - 145,000
145,001 - 160,000
160,001 - 180,000
180,001 and over
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Table 2
Married Filing Jointly All Others
If wages from HIGHEST
paying job are
Enter on
line 7 above
$0 - $24,900
24,901 - 84,450
84,451 - 173,900
173,901 - 326,950
326,951 - 413,700
413,701 - 617,850
617,851 and over
$420
500
910
1,000
1,330
1,450
1,540
If wages from HIGHEST
paying job are
Enter on
line 7 above
$0 - $7,200
7,201 - 36,975
36,976 - 81,700
81,701 - 158,225
158,226 - 201,600
201,601 - 507,800
507,801 and over
$420
500
910
1,000
1,330
1,450
1,540
Form W-4 (2019)
Future developments. For the latest information about any future developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4.
Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or fnancial situation
changes.
Exemption from withholding. You may claim exemption from withholding for 2019 if both of the following apply.
For 2018 you had a right to a refund of all federal income tax withheld because you had no tax liability, and
For 2019 you expect a refund of all federal income tax withheld because you expect to have no tax liability.
If youre exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2019 expires February 17, 2020. See Pub. 505, Tax Withholding and Estimated Tax, to learn more about
whether you qualify for exemption from withholding.
General Instructions
If you aren’t exempt, follow the rest of these instructions to determine the number of withholding allowances you should claim for withholding for 2019 and any additional amount of tax to have withheld. For
regular wages, withholding must be based on allowances you claimed and may not be a at amount or percentage of wages.
You can also use the calculator at www.irs.gov/W4App to determine your tax withholding more accurately. Consider using this calculator if you have a more complicated tax situation, such as if you have a working
spouse, more than one job, or a large amount of nonwage income not subject to withholding outside of your job. After your Form W-4 takes eect, you can also use this calculator to see how the
amount of tax youre having withheld compares to your projected total tax for 2019. If you use the calculator, you don’t need to complete any of the worksheets for Form W-4.
Note that if you have too much tax withheld, you will receive a refund when you le your tax return. If you have too little tax withheld, you will owe tax when you le your tax return, and you might owe a penalty.
Filers with multiple jobs or working spouses. If you have more than one job at a time, or if youre married ling jointly and your spouse is also working, read all of the instructions including the instructions for the
Two-Earners/Multiple Jobs Worksheet before beginning.
Nonwage income. If you have a large amount of nonwage income not subject to withholding, such as interest or dividends, consider making estimated tax payments using Form 1040-ES, Estimated Tax for Individ-
uals. Otherwise, you might owe additional tax. Or, you can use the Deductions, Adjustments, and Additional Income Worksheet on page 3 or the calculator at www.irs.gov/W4App to make sure you have enough
tax withheld from your paycheck. If you have pension or annuity income, see Pub. 505 or use the calculator at www.irs.gov/W4App to and out if you should adjust your withholding on Form W-4 or W-4P.
Nonresident alien. If youre a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.
Specific Instructions
Personal Allowances Worksheet
Complete this worksheet on page 3 rst to determine the number of withholding allowances to claim.
LINE C. HEAD OF HOUSEHOLD PLEASE NOTE: Generally, you may claim head of household ling status on your tax return only if you’re unmarried and pay more than 50% of the costs of keeping up a home for
yourself and a qualifying individual. See Pub. 501 for more information about ling status.
Line E. Child tax credit. When you le your tax return, you may be eligible to claim a child tax credit for each of your eligible children. To qualify, the child must be under age 17 as of December 31, must be your
dependent who lives with you for more than half the year, and must have a valid social security number. To learn more about this credit, see Pub. 972, Child Tax Credit. To reduce the tax withheld from your pay by
taking this credit into account, follow the instructions on line E of the worksheet. On the worksheet you will be asked about your total income. For this purpose, total income includes all of your wages and other
income, including income earned by a spouse if you are filing a joint return.
Line F. Credit for other dependents. When you file your tax return, you may be eligible to claim a credit for other dependents for whom a child tax credit can’t be claimed, such as a qualifying child who doesn’t meet
the age or social security number requirement for the child tax credit, or a qualifying relative. To learn more about this credit, see Pub. 972. To reduce the tax withheld from your pay by taking this credit into
account, follow the instructions on line F of the worksheet. On the worksheet, you will be asked about your total income. For this purpose, total income includes all of your wages and other income, including
income earned by a spouse if you are filing a joint return.
Line G. Other credits. You may be able to reduce the tax withheld from your paycheck if you expect to claim other tax credits, such as tax credits for education (see Pub. 970). If you do so, your paycheck will be
larger, but the amount of any refund that you receive when you le your tax return will be smaller. Follow the instructions for Worksheet 1-6 in Pub. 505 if you want to reduce your withholding to take these credits
into account. Enter “-0-” on lines E and F if you use Worksheet 1-6.