IRS Form W-4 is the Employee's Withholding Certificate. Your employer uses it to determine how much federal income tax to withhold from each paycheck.

Should I claim 0 or 1 on my W-4?

The current W-4 (2020+) no longer uses 0 or 1 allowances. To replicate 'claiming 0' — leave Step 3 blank and add extra withholding in Step 4(c). To replicate 'claiming 1' — leave everything blank except Step 1 and Step 5.

Is the W-4 filed with the IRS?

No. You give the W-4 to your employer. They keep it on file and use it to calculate withholding. They do not send it to the IRS unless the IRS specifically requests it.

W-4 FAQ

Q: Can I claim exempt on my W-4?

You can claim exempt if you had no federal income tax liability last year AND expect none this year. You must renew exempt status every February 15.

Q: How often can I update my W-4?

Any time, as often as you want. Employers must put a new W-4 into effect within 30 days.

Updated for 2025–2026 · Educational guidance, not tax advice

Quick answers to the most-asked W-4 questions. For personalized instructions, use our W-4 Tool.

Basics

What is a W-4?

IRS Form W-4, "Employee's Withholding Certificate," is the form your employer uses to determine how much federal income tax to withhold from your paycheck. It is separate from your annual tax return.

Do I need to file the W-4 with the IRS?

No. You fill out the W-4 and give it to your employer. They keep it on file and use it for payroll. The IRS does not see it unless they specifically request a copy.

Do I have to fill out a new W-4 if I already have one on file?

Not necessarily. If you submitted an older W-4 (pre-2020) and nothing has changed, your employer will continue using it. But any new W-4 you submit must use the current form.

How often can I update my W-4?

As often as you want. You can submit a new W-4 any time, and your employer must put it into effect by the first payroll period ending on or after the 30th day after you submit it.

Allowances and "claim 0 or 1"

Why is there no place to claim 0 or 1 on the W-4?

The IRS eliminated allowances in 2020. The new form uses specific dollar amounts instead. Full explanation here »

What is the equivalent of "claim 0" on the new W-4?

Leave Step 3 blank and add an extra withholding amount in Step 4(c) — commonly $20–$50 per paycheck. This produces the "maximum withholding / biggest refund" result that claim-0 used to create.

What is the equivalent of "claim 1"?

Fill out only Step 1 (name, address, SSN, filing status) and Step 5 (sign). Leave everything else blank. This produces balanced withholding — close to the old "claim 1."

Filing status

Which filing status should I pick?

Generally, the same one you will use on your annual tax return: Single, Married filing jointly, or Head of household. "Married filing separately" uses the "Single" box on the W-4.

Can I file Head of Household on my W-4?

Yes, but only if you qualify: you must be unmarried and pay more than half the cost of keeping up a home for a qualifying person (typically a child). If unsure, use Single.

We are married — should both of us check "Married filing jointly"?

Yes, both spouses' W-4s should reflect MFJ. But only one of you should list dependents in Step 3 (usually the higher earner), and you should complete Step 2 on one form because both of you work.

Dependents (Step 3)

How much is each child worth on the W-4?

$2,000 for each qualifying child under age 17. $500 for each "other dependent" (including children 17 or older, elderly parents you support, etc.).

My child just turned 17. Do I need to update my W-4?

Yes. They go from being worth $2,000 to being worth $500 on Step 3. Submit a new W-4 to adjust.

Can both spouses claim the kids on our W-4s?

No. Only one spouse should list dependents on Step 3 — usually the higher earner. If both list them, your combined withholding will be significantly too low.

My income is over $200,000 / $400,000. Can I still use Step 3?

No. The Child Tax Credit phases out above those thresholds, so the W-4 instructions say to skip Step 3. If you want to account for dependents at higher incomes, work with a tax professional.

Exempt status

Who can claim exempt?

Only people who had no federal income tax liability last year AND expect none this year. Typical examples: students, part-time workers earning under the standard deduction. Full exempt rules »

How do I write "exempt" on the W-4?

Fill out Step 1, leave Steps 2, 3, 4(a), 4(b) blank, write the word "Exempt" in the blank space below Step 4(c), and sign Step 5.

Does exempt status expire?

Yes. Every February 15. You must submit a new W-4 each year to remain exempt.

What happens if I claim exempt and end up owing tax?

You will owe the full tax amount at filing time, plus potential underpayment penalties (around 7–8% interest). Willfully filing a false W-4 can trigger a $500 civil penalty.

Multiple jobs

What if I have two jobs?

You must complete Step 2 on your W-4 (on at least one of the jobs, usually the higher-paying one). The easiest option is to use the IRS Tax Withholding Estimator at irs.gov/W4App.

What if my spouse works too?

Same as multiple jobs — complete Step 2 using the IRS estimator or the Multiple Jobs Worksheet on page 3 of the W-4.

Updating and changes

When should I update my W-4?

After any major life event: marriage, divorce, new baby, child turns 17, spouse starts or stops working, big raise, or a surprise tax bill or refund.

My refund was huge last year — does that mean my W-4 is wrong?

Yes, technically. A big refund means you over-withheld all year — essentially an interest-free loan to the government. Consider reducing Step 4(c) or adding dependents in Step 3 if you qualify.

State W-4

Does the federal W-4 cover state taxes?

No. Most states with income tax have their own version of the W-4 with different rules. Your employer will provide both forms.