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Form W-4 Withholding Allowance Certificate for Employees

IRS Form W-4 is the employee form for calculating and declaring the amount of federal income tax that should be withheld from each paycheck. Withholding amounts are calculated based on a couple of factors outlined in the form.

If employees have multiple jobs or are married filing jointly with a spouse who also works, they may take one of the following actions in Step 2:

Employees can claim dependents in Step 3 (if their income qualifies):

  • those filing individually making less than $200,000 annually.
  • those filing jointly making less than a combined $400,000 annually.
  • for questions on what qualifies as a dependent, the IRS recommends this website.

If you have any additional income to claim, you can do so in Step 4:

  • extra income (not from jobs).
  • deductions (not the Standard deduction) using the worksheet on page 3 of the W-4 worksheet.
  • extra withholding.
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