How to Fill Out Your W-4 in 2025

The W-4, officially titled "Employee's Withholding Certificate," tells your employer how much federal income tax to withhold from each paycheck. Fill it out correctly and you will owe little to nothing at tax time. Get it wrong, and you could face an unexpected tax bill or, on the flip side, lend the government money all year for a large refund you could have had in your pocket.

The IRS redesigned the W-4 in 2020, eliminating allowances entirely. The current version is simpler in some ways but confusing in others, particularly for people with multiple jobs or two-income households. This guide walks you through every step of the 2025 W-4 form.

When Should You Submit a New W-4?

You should file a new W-4 with your employer whenever your financial situation changes. Common triggers include:

• Starting a new job
• Getting married or divorced
• Having or adopting a child
• Picking up a second job or side income
• Your spouse starting or stopping work
• Receiving a significant raise
• Owing taxes or receiving a large refund on your last return

You can submit a new W-4 at any time. You do not need to wait for the start of a new year. Your employer must implement the changes by the start of the first payroll period ending 30 or more days after you submit the form.

Step 1: Personal Information

Enter your name, address, Social Security number, and filing status. Your filing status is the most important choice on the entire form because it determines your standard deduction and tax brackets.

• Single or Married Filing Separately: Choose this if you are unmarried, legally separated, or married but filing a separate return. The standard deduction for 2025 is $15,000.
• Married Filing Jointly: Choose this if you are married and plan to file a joint return. The 2025 standard deduction is $30,000. This status generally provides the most favorable tax brackets.
• Head of Household: Choose this if you are unmarried and pay more than half the cost of keeping up a home for a qualifying dependent. The 2025 standard deduction is $22,500, and you get wider tax brackets than the Single status.

Step 2: Multiple Jobs or Spouse Works

This step is only required if you hold more than one job at the same time, or if you are married filing jointly and your spouse also works. If neither applies, skip to Step 3.

The reason this step exists is simple: each employer withholds as if that job is your only source of income. Without adjustment, the combined withholding from two jobs will be too low because each employer uses the full standard deduction and lower brackets. The IRS gives you three options to handle this:

• Option A: IRS Tax Withholding Estimator. The IRS provides an online tool at irs.gov that calculates the exact amount of extra withholding you need. This is the most accurate method.
• Option B: Multiple Jobs Worksheet. Page 3 of the W-4 includes a worksheet with a table. You look up both salaries to find the additional annual withholding amount, divide by the number of pay periods, and enter the result in Step 4(c). This method is reasonably accurate for two-job situations.
• Option C: Check the box. If there are only two jobs with similar pay, you can simply check the box in Step 2(c) on both W-4 forms. This allocates half the standard deduction and half the bracket widths to each job. It is the simplest method but can result in slight over-withholding.

Important: If you and your spouse both work, you need to coordinate your W-4s. Only one of you should claim adjustments in Steps 3 and 4, or you should split them proportionally.

Step 3: Claim Dependents

If your total income will be $200,000 or less ($400,000 or less for married filing jointly), you can claim tax credits for dependents here:

• $2,000 per qualifying child under 17. Multiply the number of eligible children by $2,000 and enter the total. A qualifying child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, under age 17 at the end of the year, and must live with you for more than half the year.
• $500 per other dependent. This includes children age 17 and older, qualifying relatives, and other dependents who do not qualify for the Child Tax Credit. Multiply by $500 and add to the total.

Enter the combined total on line 3. For example, if you have two children under 17 and one dependent parent, you would enter $4,500 ($2,000 + $2,000 + $500).

Step 4: Other Adjustments (Optional)

This step allows you to fine-tune your withholding. All three fields are optional:

• 4(a) Other income: Enter income you expect to receive that is not from jobs, such as interest, dividends, or retirement income, and that you want tax withheld for. Do not include income from self-employment here (use estimated tax payments instead).
• 4(b) Deductions: If you plan to itemize deductions or claim adjustments to income (such as student loan interest or IRA contributions) that exceed the standard deduction, enter the excess amount here. This will reduce your withholding. Use the Deductions Worksheet on page 3 to calculate the amount.
• 4(c) Extra withholding: Enter any additional amount you want withheld from each paycheck. This is useful if you consistently owe at tax time, have side income you haven't accounted for elsewhere, or simply want a larger refund.

Step 5: Sign and Date

Sign the form and hand it to your employer. Do not send it to the IRS. Your employer keeps the W-4 on file and uses it to calculate your withholding going forward.

Common W-4 Scenarios

Single, One Job, No Dependents

This is the simplest situation. Fill out Step 1, skip Steps 2 through 4, and sign. The default withholding will generally be accurate.

Married, Both Spouses Work, Two Kids

Fill out Step 1 (Married Filing Jointly). In Step 2, choose one of the three options to account for two incomes. In Step 3, enter $4,000 (2 children x $2,000) on only one spouse's W-4, typically the higher-earning spouse. The other spouse's W-4 should leave Step 3 blank.

Single, Two Jobs

Fill out Step 1 on both W-4s. In Step 2, use the checkbox method (if salaries are similar) or the Multiple Jobs Worksheet on your primary job's W-4. Enter any extra withholding from the worksheet into Step 4(c) on your primary W-4.

Wanting a Specific Refund or Owing Zero

Use the IRS Tax Withholding Estimator with your most recent pay stub and prior year return. It will tell you exactly what to enter in Step 4(c) to achieve your target outcome. If you want to owe close to zero, the estimator is far more accurate than any rule of thumb.

Common Mistakes to Avoid

• Both spouses claiming full credits: If both partners enter dependent credits on their W-4s, you will under-withhold and could face a tax bill plus penalties.
• Ignoring Step 2 with two incomes: Skipping this step when you have multiple income sources almost always results in under-withholding.
• Using an old W-4: If you submitted your W-4 before 2020 and haven't updated it, your employer is still using the old allowance-based system. Consider submitting a new one to ensure accuracy.
• Confusing W-4 with tax return: The W-4 does not determine how much tax you owe. It only controls how much is withheld from each paycheck. Your actual tax liability is calculated when you file your return.

Check Your Withholding With Our Calculator

After completing your W-4, use our paycheck calculator to estimate your take-home pay with the new withholding settings. This lets you verify that your W-4 is producing the right result before you wait weeks to see it on your actual paycheck.

For more context on what all those deductions on your pay stub actually mean, read our guide on how to read your paycheck. Understanding your pay stub makes it much easier to spot W-4 errors and adjust accordingly.