How Should a One-Income Couple Fill Out a W-4?
The simplest W-4 there is — and the one mistake that trips people up. For 2026.
By the Easy Guides Editorial Team · Updated for 2026
If you're married and only one of you works, the W-4 is simple: choose Married filing jointly in Step 1, leave Step 2 blank (it's only for when both spouses work or you have multiple jobs), claim your dependents in Step 3, and sign. The default married withholding already assumes a single income, so you don't need the multiple-jobs adjustment.
Why one income is the easy case
The W-4's default withholding tables for Married filing jointly already assume that only one spouse works. So a single-income couple can fill out the W-4 the “plain” way — no worksheets, no boxes to check — and the withholding comes out about right.
Step 1: Choose Married filing jointly
Select Married filing jointly. It gives you the largest standard deduction and the widest tax brackets, which means the least tax withheld for the same income.
Step 2: Leave it blank, and that is the key
The single biggest mistake one-income couples make is checking the box in Step 2. That box is only for when both spouses work (or you have two jobs). If you check it with just one income, the system withholds as if there were a second paycheck — and you'll over-withhold and hand the IRS an interest-free loan. Leave Step 2 completely blank.
Step 3: Claim your dependents
Enter $2,200 for each qualifying child under 17 and $500 for each other dependent, then put the total in Step 3. This lowers your withholding to reflect the child tax credit. See our dependents guide.
When this changes
If your spouse starts a job, you become a two-income household and do need Step 2 — otherwise you'll under-withhold and owe. At that point switch to our married, both-working guide.