Form W-4 Employee’s Withholding Certificate

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service
Give Form W-4 to your employer.
Your withholding is subject to review by the IRS.
2025
(a) First name and middle initial Last name (b) Social security number
Step 1:
Enter Address Does your name match the
Personal name on your social security
card? If not, to ensure you get
Information City or town, state, and ZIP code 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: Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse
Multiple Jobs also works. The correct amount of withholding depends on income earned from all of these jobs.
or Spouse Do only one of the following.
Works (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 . . . . . . . . . . . . . . . . . .

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: If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Claim Multiply the number of qualifying children under age 17 by $2,000 $
Dependent
Multiply the number of other dependents by $500 . . . . . $
and Other
Credits 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 . . . . . . . . . . 3 $
Step 4 (a) Other income (not from jobs). If you want tax withheld for other income you
(optional): expect this year that won’t have withholding, enter the amount of other income here.
This may include interest, dividends, and retirement income . . . . . . . . 4(a) $
Other
Adjustments (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 . . . . . . . . . . . . . . . . . . . . . . . 4(b) $

(c) Extra withholding. Enter any additional tax you want withheld each pay period . . 4(c) $

Step 5: Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Sign
Here
Employee’s signature (This form is not valid unless you sign it.) Date

Employers Employer’s name and address First date of Employer identification

Only employment 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 Nonresident alien. If you’re a nonresident alien, see Notice

1392, Supplemental Form W-4 Instructions for Nonresident
Section references are to the Internal Revenue Code unless Aliens, before completing this form.
otherwise noted.
Future Developments Specific Instructions
For the latest information about developments related to Form Step 1(c). Check your anticipated filing status. This will
W-4, such as legislation enacted after it was published, go to determine the standard deduction and tax rates used to
www.irs.gov/FormW4. compute your withholding.
Step 2. Use this step if you (1) have more than one job at the
Purpose of Form same time, or (2) are married filing jointly and you and your
Complete Form W-4 so that your employer can withhold the spouse both work. Submit a separate Form W-4 for each job.
correct federal income tax from your pay. If too little is withheld, Option (a) most accurately calculates the additional tax you
you will generally owe tax when you file your tax return and may need to have withheld, while option (b) does so with a little less
owe a penalty. If too much is withheld, you will generally be due accuracy.
a refund. Complete a new Form W-4 when changes to your
personal or financial situation would change the entries on the Instead, if you (and your spouse) have a total of only two jobs,
form. For more information on withholding and when you must you may check the box in option (c). The box must also be
furnish a new Form W-4, see Pub. 505, Tax Withholding and checked on the Form W-4 for the other job. If the box is
Estimated Tax. checked, the standard deduction and tax brackets will be cut in
half for each job to calculate withholding. This option is accurate
Exemption from withholding. You may claim exemption from for jobs with similar pay; otherwise, more tax than necessary
withholding for 2025 if you meet both of the following may be withheld, and this extra amount will be larger the greater
conditions: you had no federal income tax liability in 2024 and the difference in pay is between the two jobs.
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 Multiple jobs. Complete Steps 3 through 4(b) on only
line 24 on your 2024 Form 1040 or 1040-SR is zero (or less than ! one Form W-4. Withholding will be most accurate if you
the sum of lines 27, 28, and 29), or (2) you were not required to
CAUTION
do this on the Form W-4 for the highest paying job.
file a return because your income was below the filing threshold Step 3. This step provides instructions for determining the
for your correct filing status. If you claim exemption, you will amount of the child tax credit and the credit for other
have no income tax withheld from your paycheck and may owe dependents that you may be able to claim when you file your
taxes and penalties when you file your 2025 tax return. To claim tax return. To qualify for the child tax credit, the child must be
exemption from withholding, certify that you meet both of the under age 17 as of December 31, must be your dependent who
conditions above by writing “Exempt” on Form W-4 in the space generally lives with you for more than half the year, and must
below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not have the required social security number. You may be able to
complete any other steps. You will need to submit a new Form claim a credit for other dependents for whom a child tax credit
W-4 by February 17, 2026. can’t be claimed, such as an older child or a qualifying relative.
Your privacy. Steps 2(c) and 4(a) ask for information regarding For additional eligibility requirements for these credits, see Pub.
income you received from sources other than the job associated 501, Dependents, Standard Deduction, and Filing Information.
with this Form W-4. If you have concerns with providing the You can also include other tax credits for which you are eligible
information asked for in Step 2(c), you may choose Step 2(b) as in this step, such as the foreign tax credit and the education tax
an alternative; if you have concerns with providing the credits. To do so, add an estimate of the amount for the year to
information asked for in Step 4(a), you may enter an additional your credits for dependents and enter the total amount in Step
amount you want withheld per pay period in Step 4(c) as an 3. Including these credits will increase your paycheck and
alternative. reduce the amount of any refund you may receive when you file
your tax return.
When to use the estimator. Consider using the estimator at
www.irs.gov/W4App if you: Step 4 (optional).
1. Are submitting this form after the beginning of the year; 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
2. Expect to work only part of the year; any jobs or self-employment. If you complete Step 4(a), you
3. Have changes during the year in your marital status, number likely won’t have to make estimated tax payments for that
of jobs for you (and/or your spouse if married filing jointly), or income. If you prefer to pay estimated tax rather than having tax
number of dependents, or changes in your deductions or on other income withheld from your paycheck, see Form
credits; 1040-ES, Estimated Tax for Individuals.
4. Receive dividends, capital gains, social security, bonuses, or Step 4(b). Enter in this step the amount from the Deductions
business income, or are subject to the Additional Medicare Tax Worksheet, line 5, if you expect to claim deductions other than
or Net Investment Income Tax; or the basic standard deduction on your 2025 tax return and want
to reduce your withholding to account for these deductions.
5. Prefer the most accurate withholding for multiple job
This includes both itemized deductions and other deductions
situations.
such as for student loan interest and IRAs.
TIP: Have your most recent pay stub(s) from this year available
Step 4(c). Enter in this step any additional tax you want
when using the estimator to account for federal income tax that
withheld from your pay each pay period, including any amounts
has already been withheld this year. At the beginning of next
from the Multiple Jobs Worksheet, line 4. Entering an amount
year, use the estimator again to recheck your withholding.
here will reduce your paycheck and will either increase your
Self-employment. Generally, you will owe both income and refund or reduce any amount of tax that you owe.
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.
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 . . . . . . . . . . . . . . . . . . . . . 1 $

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 . . . . . . . . . . . . . . . . . . . . . . . 2a $

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $

c Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . 2c $

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. . . . . . 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) . . . . . . . . . . . . . . . . . . . . . . . . . 4 $

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 . . . . . . . . . . . . 1 $

{ }
• $30,000 if you’re married filing jointly or a qualifying surviving spouse
2 Enter: • $22,500 if you’re head of household . . . . . 2 $
• $15,000 if you’re single or married filing separately

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-” . . . . . . . . . . . . . . . . . . . . . . . . . . 3 $

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 . . . . 4 $

5 Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 . . . . . . . . . . . 5 $

Privacy Act and Paperwork Reduction Act Notice. We ask for the information You are not required to provide the information requested on a form that is
on this form to carry out the Internal Revenue laws of the United States. Internal subject to the Paperwork Reduction Act unless the form displays a valid OMB
Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to control number. Books or records relating to a form or its instructions must be
provide this information; your employer uses it to determine your federal income retained as long as their contents may become material in the administration of
tax withholding. Failure to provide a properly completed form will result in your any Internal Revenue law. Generally, tax returns and return information are
being treated as a single person with no other entries on the form; providing confidential, as required by Code section 6103.
fraudulent information may subject you to penalties. Routine uses of this The average time and expenses required to complete and file this form will vary
information include giving it to the Department of Justice for civil and criminal depending on individual circumstances. For estimated averages, see the
litigation; to cities, states, the District of Columbia, and U.S. commonwealths and instructions for your income tax return.
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 If you have suggestions for making this form simpler, we would be happy to hear
disclose this information to other countries under a tax treaty, to federal and state from you. See the instructions for your income tax return.
agencies to enforce federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
Form W-4 (2025) Page 4
Married Filing Jointly or Qualifying Surviving Spouse
Higher Paying Job Lower Paying Job Annual Taxable Wage & Salary
Annual Taxable $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
Wage & Salary 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
$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 Lower Paying Job Annual Taxable Wage & Salary
Annual Taxable $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
Wage & Salary 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
$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 Lower Paying Job Annual Taxable Wage & Salary
Annual Taxable $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
Wage & Salary 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
$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