Federal Employee's Withholding Allowance Certificate (Blank)

Employee's Withholding Allowance Certificate (Blank)
2025 Form W-4
Form

W-4

Department of the Treasury
Internal Revenue Service

Step 1:
Enter
Personal
Information

Employee’s Withholding Certificate

OMB No. 1545-0074

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
Give Form W-4 to your employer.
Your withholding is subject to review by the IRS.

2025

(a) First name and middle initial

(b) Social security number

Last name

Address

Does your name match the
name on your social security
card? If not, to ensure you get
credit for your earnings,
contact SSA at 800-772-1213
or go to www.ssa.gov.

City or town, state, and ZIP code

(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:
Multiple Jobs
or Spouse
Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse
also works. The correct amount of withholding depends on income earned from all of these jobs.
Do only one of the following.
(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:
Claim
Dependent
and Other
Credits
Step 4
(optional):
Other
Adjustments

Step 5:
Sign
Here

If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000 $
Multiply the number of other dependents by $500

.

.

.

.

. $

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 . . . . . . . . . .

$

(a) Other income (not from jobs). If you want tax withheld for other income you
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) $

(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) $

.

Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.

Employee’s signature (This form is not valid unless you sign it.)

Employers
Only

3

Employer’s name and address

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

Date
First date of
employment

Cat. No. 10220Q

Employer identification
number (EIN)

Form W-4 (2025)

Page 2

Form W-4 (2025)

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

Nonresident alien. If you’re a nonresident alien, see Notice
1392, Supplemental Form W-4 Instructions for Nonresident
Aliens, before completing this form.

Specific Instructions

For the latest information about developments related to Form
W-4, such as legislation enacted after it was published, go to
www.irs.gov/FormW4.

Step 1(c). Check your anticipated filing status. This will
determine the standard deduction and tax rates used to
compute your withholding.

Purpose of Form

Step 2. Use this step if you (1) have more than one job at the
same time, or (2) are married filing jointly and you and your
spouse both work. Submit a separate Form W-4 for each job.

Complete Form W-4 so that your employer can withhold the
correct federal income tax from your pay. If too little is withheld,
you will generally owe tax when you file your tax return and may
owe a penalty. If too much is withheld, you will generally be due
a refund. Complete a new Form W-4 when changes to your
personal or financial situation would change the entries on the
form. For more information on withholding and when you must
furnish a new Form W-4, see Pub. 505, Tax Withholding and
Estimated Tax.
Exemption from withholding. You may claim exemption from
withholding for 2025 if you meet both of the following
conditions: you had no federal income tax liability in 2024 and
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
line 24 on your 2024 Form 1040 or 1040-SR is zero (or less than
the sum of lines 27, 28, and 29), or (2) you were not required to
file a return because your income was below the filing threshold
for your correct filing status. If you claim exemption, you will
have no income tax withheld from your paycheck and may owe
taxes and penalties when you file your 2025 tax return. To claim
exemption from withholding, certify that you meet both of the
conditions above by writing “Exempt” on Form W-4 in the space
below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not
complete any other steps. You will need to submit a new Form
W-4 by February 17, 2026.
Your privacy. Steps 2(c) and 4(a) ask for information regarding
income you received from sources other than the job associated
with this Form W-4. If you have concerns with providing the
information asked for in Step 2(c), you may choose Step 2(b) as
an alternative; if you have concerns with providing the
information asked for in Step 4(a), you may enter an additional
amount you want withheld per pay period in Step 4(c) as an
alternative.
When to use the estimator. Consider using the estimator at
www.irs.gov/W4App if you:
1. Are submitting this form after the beginning of the year;
2. Expect to work only part of the year;
3. Have changes during the year in your marital status, number
of jobs for you (and/or your spouse if married filing jointly), or
number of dependents, or changes in your deductions or
credits;
4. Receive dividends, capital gains, social security, bonuses, or
business income, or are subject to the Additional Medicare Tax
or Net Investment Income Tax; or
5. Prefer the most accurate withholding for multiple job
situations.
TIP: Have your most recent pay stub(s) from this year available
when using the estimator to account for federal income tax that
has already been withheld this year. At the beginning of next
year, use the estimator again to recheck your withholding.
Self-employment. Generally, you will owe both income and
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.

Option (a) most accurately calculates the additional tax you
need to have withheld, while option (b) does so with a little less
accuracy.
Instead, if you (and your spouse) have a total of only two jobs,
you may check the box in option (c). The box must also be
checked on the Form W-4 for the other job. If the box is
checked, the standard deduction and tax brackets will be cut in
half for each job to calculate withholding. This option is accurate
for jobs with similar pay; otherwise, more tax than necessary
may be withheld, and this extra amount will be larger the greater
the difference in pay is between the two jobs.

!
▲
CAUTION

Multiple jobs. Complete Steps 3 through 4(b) on only
one Form W-4. Withholding will be most accurate if you
do this on the Form W-4 for the highest paying job.

Step 3. This step provides instructions for determining the
amount of the child tax credit and the credit for other
dependents that you may be able to claim when you file your
tax return. To qualify for the child tax credit, the child must be
under age 17 as of December 31, must be your dependent who
generally lives with you for more than half the year, and must
have the required social security number. You may be able to
claim a credit for other dependents for whom a child tax credit
can’t be claimed, such as an older child or a qualifying relative.
For additional eligibility requirements for these credits, see Pub.
501, Dependents, Standard Deduction, and Filing Information.
You can also include other tax credits for which you are eligible
in this step, such as the foreign tax credit and the education tax
credits. To do so, add an estimate of the amount for the year to
your credits for dependents and enter the total amount in Step
3. Including these credits will increase your paycheck and
reduce the amount of any refund you may receive when you file
your tax return.
Step 4 (optional).
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
any jobs or self-employment. If you complete Step 4(a), you
likely won’t have to make estimated tax payments for that
income. If you prefer to pay estimated tax rather than having tax
on other income withheld from your paycheck, see Form
1040-ES, Estimated Tax for Individuals.
Step 4(b). Enter in this step the amount from the Deductions
Worksheet, line 5, if you expect to claim deductions other than
the basic standard deduction on your 2025 tax return and want
to reduce your withholding to account for these deductions.
This includes both itemized deductions and other deductions
such as for student loan interest and IRAs.
Step 4(c). Enter in this step any additional tax you want
withheld from your pay each pay period, including any amounts
from the Multiple Jobs Worksheet, line 4. Entering an amount
here will reduce your paycheck and will either increase your
refund or reduce any amount of tax that you owe.

Page 3

Form W-4 (2025)

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

2

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 . . . . . . . . . . . . . . . . . . . . .

4

$

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

3

1

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

2c $

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

.

.

.

.

.

.

.

.

.

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

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

$

1

$

2

$

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 . . . . . . . . . . . .

{

}

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

2

Enter:

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

$

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

$

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

5

$

4
5

Privacy Act and Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United States. Internal
Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to
provide this information; your employer uses it to determine your federal income
tax withholding. Failure to provide a properly completed form will result in your
being treated as a single person with no other entries on the form; providing
fraudulent information may subject you to penalties. Routine uses of this
information include giving it to the Department of Justice for civil and criminal
litigation; to cities, states, the District of Columbia, and U.S. commonwealths and
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
disclose this information to other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.

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You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and return information are
confidential, as required by Code section 6103.
The average time and expenses required to complete and file this form will vary
depending on individual circumstances. For estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear
from you. See the instructions for your income tax return.

Page 4

Form W-4 (2025)

Married Filing Jointly or Qualifying Surviving Spouse
Higher Paying Job
Annual Taxable
Wage & Salary
$0 -

9,999

$10,000 - 19,999
$20,000 - 29,999
$30,000 - 39,999
$40,000 - 49,999
$50,000 - 59,999
$60,000 - 69,999
$70,000 - 79,999
$80,000 - 99,999
$100,000 - 149,999
$150,000 - 239,999
$240,000 - 259,999
$260,000 - 279,999
$280,000 - 299,999
$300,000 - 319,999
$320,000 - 364,999
$365,000 - 524,999
$525,000 and over

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$0
0
700
850
910
1,020
1,020
1,020
1,020
1,870
1,870
2,040
2,040
2,040
2,040
2,040
2,790
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999 120,000
$0
700
1,700
1,910
2,110
2,220
2,220
2,220
2,220
4,070
4,240
4,440
4,440
4,440
4,440
4,440
6,290
6,840

$700
1,700
2,760
3,110
3,310
3,420
3,420
3,420
3,420
6,270
6,640
6,840
6,840
6,840
6,840
6,840
9,790
10,540

$850
1,910
3,110
3,460
3,660
3,770
3,770
3,770
4,620
7,620
8,190
8,390
8,390
8,390
8,390
8,390
12,440
13,390

$910
2,110
3,310
3,660
3,860
3,970
3,970
3,970
5,820
8,820
9,590
9,790
9,790
9,790
9,790
9,790
14,940
16,090

$1,020
2,220
3,420
3,770
3,970
4,080
4,080
5,080
6,930
9,930
10,890
11,100
11,100
11,100
11,100
11,100
17,350
18,700

$1,020
2,220
3,420
3,770
3,970
4,080
5,080
6,080
7,930
10,930
12,090
12,300
12,300
12,300
12,300
12,470
19,650
21,200

$1,020
2,220
3,420
3,770
3,970
5,080
6,080
7,080
8,930
11,930
13,290
13,500
13,500
13,500
13,500
14,470
21,950
23,700

$1,020
2,220
3,420
3,770
4,970
6,080
7,080
8,080
9,930
12,930
14,490
14,700
14,700
14,700
14,700
16,470
24,250
26,200

$1,020
2,220
3,420
4,770
5,970
7,080
8,080
9,080
10,930
14,010
15,690
15,900
15,900
15,900
15,900
18,470
26,550
28,700

$1,020
2,220
4,420
5,770
6,970
8,080
9,080
10,080
11,930
15,210
16,890
17,100
17,100
17,100
17,170
20,470
28,850
31,200

$1,020
3,220
5,420
6,770
7,970
9,080
10,080
11,080
12,930
16,410
18,090
18,300
18,300
18,300
19,170
22,470
31,150
33,700

Single or Married Filing Separately
Higher Paying Job
Annual Taxable
Wage & Salary
$0 -

9,999

$10,000 - 19,999
$20,000 - 29,999
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 399,999
$400,000 - 449,999
$450,000 and over

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$200
850
1,020
1,020
1,220
1,870
1,870
2,040
2,040
2,040
2,040
2,720
2,970
2,970
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999 120,000
$850
1,700
1,870
1,870
3,070
3,720
3,720
4,090
4,090
4,090
4,290
5,570
6,120
6,120
6,490

$1,020
1,870
2,040
2,390
4,240
4,890
5,030
5,460
5,460
5,460
6,450
7,900
8,590
8,590
9,160

$1,020
1,870
2,390
3,390
5,240
5,890
6,230
6,660
6,660
6,660
8,450
10,200
10,890
10,890
11,660

$1,020
2,220
3,390
4,390
6,240
7,030
7,430
7,860
7,860
8,450
10,450
12,500
13,190
13,190
14,160

$1,370
3,220
4,390
5,390
7,240
8,230
8,630
9,060
9,060
10,450
12,450
14,800
15,490
15,490
16,660

$1,870
3,720
4,890
5,890
7,880
8,930
9,330
9,760
9,950
11,950
13,950
16,600
17,290
17,290
18,660

$1,870
3,720
4,890
5,890
8,080
9,130
9,530
9,960
10,950
12,950
15,230
17,900
18,590
18,590
20,160

$1,870
3,720
4,890
6,060
8,280
9,330
9,730
10,160
11,950
13,950
16,530
19,200
19,890
19,890
21,660

$1,870
3,720
5,060
6,260
8,480
9,530
9,930
10,950
12,950
15,080
17,830
20,500
21,190
21,190
23,160

$1,870
3,890
5,260
6,460
8,680
9,730
10,130
11,950
13,950
16,380
19,130
21,800
22,490
22,490
24,660

$2,040
4,090
5,460
6,660
8,880
9,930
10,580
12,950
14,950
17,680
20,430
23,100
23,790
23,790
26,160

Head of Household
Higher Paying Job
Annual Taxable
Wage & Salary
$0 -

9,999

$10,000 - 19,999
$20,000 - 29,999
$30,000 - 39,999
$40,000 - 59,999
$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 449,999
$450,000 and over

Lower Paying Job Annual Taxable Wage & Salary
$0 9,999
$0
450
850
1,000
1,020
1,020
1,870
1,950
2,040
2,040
2,040
2,720
2,970
3,140

$10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 19,999
29,999
39,999
49,999
59,999
69,999
79,999
89,999
99,999
109,999 120,000
$450
1,450
2,000
2,200
2,220
3,030
4,070
4,350
4,440
4,440
4,440
5,920
6,470
6,840

$850
2,000
2,600
2,800
2,820
4,630
5,670
6,150
6,240
6,240
6,640
8,520
9,370
9,940

$1,000
2,200
2,800
3,000
3,830
5,830
7,060
7,550
7,640
7,640
8,840
10,960
11,870
12,640

$1,020
2,220
2,820
3,020
4,850
6,850
8,280
8,770
8,860
8,860
10,860
13,280
14,190
15,160

$1,020
2,220
2,820
3,980
5,850
8,050
9,480
9,970
10,060
10,860
12,860
15,580
16,490
17,660

$1,020
2,220
3,780
4,980
6,850
9,250
10,680
11,170
11,260
12,860
14,860
17,880
18,790
20,160

$1,020
3,180
4,780
5,980
8,050
10,450
11,880
12,370
12,860
14,860
16,910
20,180
21,090
22,660

$1,870
4,070
5,670
6,890
9,130
11,530
12,970
13,450
14,740
16,740
19,090
22,360
23,280
25,050

$1,870
4,070
5,690
7,090
9,330
11,730
13,170
13,650
15,740
17,740
20,390
23,660
24,580
26,550

$1,870
4,090
5,890
7,290
9,530
11,930
13,370
14,650
16,740
18,940
21,690
24,960
25,880
28,050

$1,890
4,290
6,090
7,490
9,730
12,130
13,570
15,650
17,740
20,240
22,990
26,260
27,180
29,550