Here’s How to Fill Out the 2026 W-4 Form

Leer en español ➝

Key Takeaways

Update for 2026: Here’s a summary of the changes that of the changes to the 2026 Form W-4:

• A More Extensive Step 4(b) Deductions Worksheet. This worksheet is much longer than the 2025 version, accounting for new and adjusted deductions outlined in the The One Big Beautiful Bill Act (OBBBA).

• Step 3(a) and (b). Mostly a cosmetic change to the form, you will now see the sub-steps in Step 3 labeled as: a) and b) for claiming dependents. The 2025 form didn’t enumerate them.

• “Exempt from withholding” line and checkbox. If you’re tax-exempt, you can now check a box in the new section between Steps 4 and 5. The 2025 form asked filers to simply write “Exempt” in the blank space between the two lines.

Our article goes into the details of each one below. Or you can watch the following video for an overview of the updates:

While the Form W-4 has been finalized for 2026, there are still factors from the One Big Beautiful Bill Act that may require updates to our article, most notably the IRS Tax Withholding Estimator Tool. Watch this space for further updates.

Each year, the Internal Revenue Service (IRS) issues a new W-4 tax form, and each year, many people don’t bother to fill it out. 

This happens despite the fact that significant things can occur in any given year that might influence how you fill out a W-4 form. We’d argue that reviewing Form W-4 annually is an excellent habit for just about anyone, even if it’s not a federal requirement. 

In this post, we’ll provide a quick overview of the 2026 W-4 form. We’ll show you how to fill out the 2026 W-4, and we’ll walk you through the accompanying worksheets and IRS Withholding Estimator. All of this knowledge can help anyone complete the form with the most accurate information possible based on their situation.

We’ve also included videos to help walk you through the W-4 as well. Those videos appear after the text they relate to. Let’s dive in. 

Why should anyone care about filling out a W-4?

Taxpayers who fill out the 2026 W-4 form are less likely to wind up with a large tax bill or a giant refund when they file income tax returns in 2027—money that could have been invested or spent on essential expenses throughout the year.

Updating your federal income tax withholding amount is always optional. However, the IRS recommends that employees revisit their W-4 forms every year.

Okay, let’s dive into the details, so you can know how to fill out the form.

What’s new or different on the 2026 W-4 form?

Employees who have not had significant life changes like getting married or having kids have probably not filled out a W-4 in a long time. That’s why we recommend that you remind your team about the importance of reviewing their withholdings every year. In addition, any new employees must fill out a W-4 when they’re hired. 

In case you missed the changes to this year’s form, here are some of the differences you should know about:

Updates to Step 3

Step 3 has a few minor changes that we’ll point out for 2026:

• First, the two sub-steps in Step 3 are now actually called 3(a) and 3(b). Last year, they didn’t have these labels. 

• Next, for Step 3(a) you’ll see that the amount that you can claim for each qualifying child under age 17 has increased from $2,000 to $2,200 for 2026.

2026 updates to the Deductions Worksheet

The big change in the 2026 Form W-4 is on the deductions worksheet referenced in Step 4(b). The worksheet, now on page 4 of Form W-4, has gone through a lot of changes due to provisions in the One Big Beautiful Bill Act.

Those changes have expanded this worksheet from less than a half page to a full-page, and include new steps for estimating Qualified tips, Qualified overtime, Passenger vehicle loan interest, among others. 

Check out our section on the Deductions Worksheet below that will walk you through it, step by step.

“Exempt from withholding” line and checkbox.

If you’re tax-exempt, you can now check a box in the new section between Steps 4 and 5. The 2025 form asked filers to write “Exempt” in the blank space between the two lines. Now you just check a box.

How to fill out the five steps in the 2026 W-4 form

All employees must complete Steps 1 and 5 of the new W-4 form. They should only complete Steps 2, 3, and 4 if specific criteria are met. We’ll cover each of these steps in detail here.

Step 1: Enter Personal Information

Employees fill out this section with their basic identifying personal information, including their:

• Name

• Social Security number

• Address

• City or town, state, and zip code

• Tax filing status

Here’s what it looks like:

All employees must complete this step. If an employee does not fill out the form, you are required to calculate their withholding as “Single” so you can withhold their taxes at the higher “Single” tax rate.

Steps 2 through 4 typically don’t apply to single employees with one job or those with a spouse who doesn’t work. 

Step 2: Multiple Jobs or Spouse Works

The message before Step 2 gives instructions on where to find guidance for any employees who may be exempt from withholding:

Okay, now on to Step 2. Here’s what Step 2 looks like:

First, you’ll notice that Step 2 instructs the taxpayer to only fill out this step if one of the following two bullets is true:

• The person filling out the W-4 form has more than one job at the same time, or

• The person filling out the form is a) married, b) filing jointly, c) works and has a spouse who also works.

If neither of those scenarios applies to your employee, they may skip this step.

If one of the above scenarios does apply to your employee, they should complete Step 2 by doing one (not all!) of the following:

• Use the IRS Tax Withholding Estimator to get the most accurate withholding. Note that if the employee or their spouse has self-employment income, they’ll want to use this option.

• Go to Page 3 of the form to use the Multiple Jobs Worksheet and enter the result in Step 4(c) of the form.

• Check the box (if the taxpayer has only two jobs total, or if the taxpayer and their spouse have two jobs in total and are filing jointly).

The IRS has stated that Option (a) will give employees the most accuracy and privacy of the three since the Tax Withholding Estimator will compute all the relevant entries for the form, but the Withholding Estimator must be updated for 2026 to be accurate. Option (b) also provides accuracy but requires manual work. Option (c) is the least accurate since it assumes the jobs have similar pay, but it’s the easiest to complete of the three.

In this step, the form also notes that individuals with multiple jobs should complete Form W-4 with the information from their highest-paying job. That should result in the most accurate withholding.

Employees who work more than one job must complete Steps 3 through 4(b) on only one W-4 form.and (c) is the least accurate since it assumes the jobs have similar pay, but it’s the easiest to complete.

Step 3: Claim Dependents and Other Credits

This section determines the employee’s eligibility for the Child Tax Credit. It’s a relatively simple step to complete.

Single taxpayers with a total income of $200,000 or less (or $400,000 if married filing jointly) are eligible for the Child Tax Credit. If the employee meets this criterion:

• They must multiply the number of qualifying children in their household under the age of 17 by $2,200 and write that number in the first box.

• Multiply the number of other dependents by $500 and put that number into the second box.

• The sum of those two numbers goes on line 3.

Employees should familiarize themselves with the definitions in the Instructions for Schedule 8812 if they’re looking to claim the credit.

Step 4: Other Adjustments

This section is for various things an employee may want to account for when considering their withholding. These areas include:

• Other income (not from jobs): Additional income that might not be subject to withholding, like retirement income or dividends.

• Deductions: This directs you to the Deductions Worksheet on page 4 to determine the deductions you may be able to claim and reduce your withholding. If this line is skipped, your withholding will be based on the standard deduction. The 2026 standard deduction is $32,200 for married taxpayers filing jointly; $16,100 for single and married filing separately taxpayers; and $24,150 for those filing as head of household. This worksheet went through significant changes, so be sure to check out our explanation below if you want more details.

• Extra withholding: Any extra withholding that the employee would like to withhold each pay period.

Step 5: Make sure your employee has signed the form

If your employee doesn’t complete this final step, the form is invalid. Similar to Step 1, you should then disregard the new W-4 selections and withholdings for any employee who doesn’t sign the form, and instead calculate their withholding as “Single.”

Don’t forget to fill out the employer section

For employers, Once an employee submits their completed and signed W-4, you must fill out the following information at the bottom of the form as well:

• The name and address of your company

• The employee’s start date

• Your Employer Identification Number (EIN)

Here’s what it looks like on the form:

Worksheets on Form W-4

Just as it has been over the past few years, the 2026 Form W-4 has only two worksheets. We’ll cover both here so you can understand when employees should use them. 

Multiple Jobs Worksheet

If you choose Option (b) in Step 2, you will need to complete the Multiple Jobs worksheet. According to the IRS, this worksheet is less accurate than the tax estimator, but it provides the maximum amount of privacy. Here’s what it looks like:

Line 1

Line 1 is for anyone who has two jobs or is filing jointly with a spouse who also works. 

Using the tables on Page 5, find the wages or salary for the “Higher Paying Job” in the column on the left (see below) and cross-reference it with the amount of wages or salary from the “Lower Paying Job” in the columns moving left to right.

At the intersection of these two amounts is the figure the employee will enter on line 1. Here’s what the table looks like:

Note: that the screengrab above is the table for taxpayers who are married filing jointly or a qualifying surviving spouse. There is a separate table for single and married taxpayers filing separately, and another one for taxpayers filing as head of household. Be sure you’re using the right table.

Line 2

Line 2 is for someone who has three jobs total on their own or with a spouse.

Line 2a is for the two highest-paying jobs. Again, find the wages or salary for the highest-paying job in the column on the left and the wages or salary for the second-highest across the top. The figure at the intersection of those two figures will go on Line 2a.

ForLine 2b, add the wages and salaries for the two highest-paying jobs. Take that number and find it in the column on the left once again. Look for the wages and salaries for the third job in the row across the top of the table. The value at the intersection of those two figures goes on Line 2b.

Add the number on Line 2a with the number on Line 2b, and write the sum on Line 2c.

Line 3

Lines 3 and 4 apply to everyone who chooses to fill out the Multiple Jobs worksheet.

Line 3 is the number of pay periods per year for the employee’s highest-paying job. For example, if that job pays weekly, then “52” goes on Line 3. If the job pays bi-monthly, then “24” should be entered.

Line 4

Line 4 simply divides the amount on either Line 1 or 2c by the number of pay periods on Line 3. Write that number on Line 4 and then again in Step 4(c) of the W-4 form. 

Deductions Worksheet

Now, let’s talk about the BIG change in the 2026 form: Step 4b, Deductions.

Step 4b sends you to the Deductions Worksheet on page 4. The Deductions Worksheet itself is not new, but it is a lot more involved than the 2025 form. The 2025 Form only had 5 lines and took up about a quarter of the page.

The 2026 Deductions Worksheet now takes up an entire page and has 15 steps. 

Anyone filling out this worksheet should have their prior-year tax return handy to help get a good idea of what those deductions might be.

We’re going to go through it, line by line together. Here we go. 

Line 1 covers three things: 1a is for qualified tips, 1b is qualified overtime, and 1c is passenger vehicle loan interest. Here’s what it looks like:

Here’s a quick overview of each:

• Qualified tips—If you expect your income to be less than $150,000  or $300,000 if you’re married filing jointly, then you can enter an estimate of your qualified tips up to $25,000 on line 1a.

• Qualified overtime compensation—For line 1b, if you expect your income to be less than $150,000 or $300,000 if you’re married filing jointly, enter an estimate of your qualified overtime compensation up to $12,500 if filing single and $25,000 if married filing jointly of the “and-a-half” portion of time-and-a-half compensation.

• Qualified passenger vehicle loan interest—For line 1c, if your total income is less than $100,000 (or $200,000 if you’re married filing jointly), you can enter an estimate of your qualified passenger vehicle loan interest up to $10,000.

Add those three up and put the total on Line 2. If none of these apply to you, you can skip this part.

Okay, Line 3 is for you if you or your spouse is age 65 and older. Here’s what that portion looks like:

If you are 65 or older, you’ll enter $6,000 on line 3a. If your spouse is 65 or over, you’ll enter $6,000 on line 3b. The total of those two will go on line 4.

Line 5 is an estimate of student loan interest, deductible IRA contributions, educator expenses, alimony paid, and other adjustments from Schedule 1 on Form 1040—these are commonly known as “above the line” deductions.

If this applies to you, your prior year tax return is a great place to start for coming up with an estimate. Make any adjustments as necessary.

Line 6 is for estimating your itemized deductions. 6a) is for medical and dental, 6b) for state and local taxes, 6c) for home mortgage interest, 6d) is gifts to charity, and 6e) other itemized deductions. Again, your prior year tax return is a good place to start when figuring out an estimate for each of these.

The total of these will go on line 7.

Lines 8 through 10, all go together and are for determining whether your itemized deductions will be limited.

• The first step, on line 8a, is to enter your income. Once again, your income from your prior year tax return is a good place to start, and then adjust up or down based on what you expect. 

• Next, you’re going to subtract the number from Line 4 from Line 8a and enter the answer you get on Line 8b.

• On line 9, enter the amount that applies to you based on your tax filing status. If line 9 is greater than line 8b, you will enter the amount from line 7 on Line 10.

• If 8b is greater than line 9, you will multiply line 7 by 94% and enter that number.

Lines 11 through 13 also go together.

• For line 11, you’ll enter the applicable standard deduction figure, again, based on your tax filing status. 

• For Line 12, you will enter $1,000 if you’re single or $2,000 if married filing jointly. 

• Line 13 is the total of 11 and 12.

Line 14 compares lines 10 and 13.

• If line 10 is greater than line 13, then you’ll subtract line 11 from line 10 and enter the result. 

• If line 13 is greater than line 10, then you’ll enter the amount from line 12.

Finally, for line 15, is the sum of lines 2, 4, 5, and 14. Enter the total for Step 4b on Page 1.

Okay, so who needs to fill out a W-4 form in 2026?

Just like every other year, the short answer is: It depends. 

Here’s a list of questions to ask yourself:

• Are you married? If yes, does your spouse work?

• Do you or your spouse have a second job?

• Do you have any new dependents?

• Is there a chance that you won’t use the standard deduction? 

• Did you get a large tax bill or have a large refund last year? 

If you answer “Yes” to any of those questions, then we recommend revisiting your W-4. If you are hired in 2026, then you must complete the new W-4 form.

If you answer “Yes” to any of those questions, then we recommend revisiting your W-4. If you are hired in 2025, then you must complete the new W-4 form.

The Tax Withholding Estimator

Now, some of you are probably giving us side-eye now that we’ve suggested that you go through all this work. To make it easier on you, we recommend checking out the IRS’s Withholding Estimator. 

However, note that the IRS website states that the Tax Estimator hasn’t been updated to reflect the provisions of the One Big Beautiful Act yet.

Anyone who wants to use the Estimator will need to be prepared with similar information that’s requested on the W-4 worksheets.

If you’re interested in using this tool, you should have the following with you:

• Your most recent pay stub: It should include the amount of federal income tax withheld so far in the current tax year.

• A completed copy of your most recent tax return: It will help with estimating income and other items for the current tax year.

It’s important for anyone using the Estimator to know that it will only be as accurate as the information entered. If you throw in a best guess for the requested information, the result will not be as precise.

The Withholding Estimator will spit out an approximation of what someone’s tax liability will be for their tax return and whether their current withholding is enough to meet that obligation. Depending on a person’s situation, this information may cause them to make changes to their W-4.

The tax agency recommends that individuals who meet one or more of the following criteria review their withholding manually or consult with a tax professional:

• Are 65 years of age or older. Depending on a person’s situation, this information may cause them to make changes to their W-4.

• Have income from tips or overtime

• Paid interest on a loan for a new car

• Paid more than $10,000 in state and local taxes

Finally, the IRS recommends that taxpayers with the following profiles check their withholding:

• Two-income families

• People with two or more jobs at the same time or who only work for part of the year

• People with children who claim credits like the Child Tax Credit

• People who itemized deductions in the previous tax year

• People with high incomes and more complex tax returns

If you fill out a new W-4, be sure to submit it as soon as possible in the new year. You’ll want the adjustments to take effect sooner rather than later, so the right amount of taxes is withheld from your paycheck for as much of the year as possible.

The new Form W-4 doesn’t have to be confusing. Hopefully, this guide and collection of W-4 resources will help you avoid any surprises at tax time.

Frequently asked questions about the 2026 W-4 form

How often should I update my W-4 form during the year?

Employees should update their W-4 form as often as they need to throughout the year. 

You must fill out the 2026 W-4 form if you’re a new hire or if you decide to change your withholding amount. But you should also review your withholdings and make any necessary adjustments if you work multiple jobs, earn self-employment income, experience a significant life change, or if your income changes significantly during the year.

What do I put on my W-4 if I have more than one job or a side gig in 2026?

If you work multiple jobs, earn self-employment income, or start a side hustle, you should follow the instructions in Step 2 of the W-4 form to determine how much to withhold from your paychecks. 

Use one of the three options outlined in Step 2 to calculate your withholding. Note that if you or your spouse is self-employed, you must use the Tax Withholding Estimator to determine your withholding amount. After that, the form instructs you to complete Steps 3 or 4 as needed.

How do I adjust my W-4 to avoid owing taxes or getting a big refund?

To avoid an additional tax bill or a big tax refund when filing their tax returns, employees must withhold the correct amount from their income taxes based on their current financial situation. 

While the W-4 form offers three ways to help taxpayers determine their tax withholding, the IRS recommends using its Tax Withholding Estimator tool since it’s the most accurate way to determine your tax withholding amount.