and Other
Form W-4

Department of the Treasury Internal Revenue Service
	Employee’s Withholding Certificate
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.
	OMB No. 1545-0074

2025
	
Step 1:
Enter Personal Information
	(a) First name and middle initial
	Last name
	(b) Social security number
	
	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:	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     . . . . . $
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. Other                           This may include interest, dividends, and retirement income . . . . . . . . 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	. . . . . . . . . . . . . . . . . . . . . . .

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

4(a)

$

4(b)

$

4(c)
	
$

Step 5:
Sign Here
	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.)	Date
	
Employers Only
	Employer’s name and address
	First date of employment
	Employer identification number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see page 3.	Cat. No. 10220Q	Form W-4 (2025)

▲

Form W-4 (2025)

General Instructions

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

Future Developments

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.

Purpose of Form

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.

Page 2

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

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

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.

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.

!
Multiple jobs. Complete Steps 3 through 4(b) on only one Form W-4. Withholding will be most accurate if you
CAUTION      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.

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
• $15,000 if you’re single or married filing separately

} . . . . .	2 $

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 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.

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.

Higher Paying Job Annual Taxable Wage & Salary
	Lower 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 -89,999
	$90,000 -99,999
	$100,000-109,999
	$110,000-120,000
	
$0 -      9,999 $10,000 - 19,999
$20,000 - 29,999
	$0 0
700
	$0 700
1,700
	$700 1,700
2,760
	$850 1,910
3,110
	$910 2,110
3,310
	$1,020 2,220
3,420
	$1,020 2,220
3,420
	$1,020 2,220
3,420
	$1,020 2,220
3,420
	$1,020 2,220
3,420
	$1,020 2,220
4,420
	$1,020 3,220
5,420
	
$30,000 - 39,999 $40,000 - 49,999
$50,000 - 59,999
	850 910
1,020
	1,910 2,110
2,220
	3,110 3,310
3,420
	3,460 3,660
3,770
	3,660 3,860
3,970
	3,770 3,970
4,080
	3,770 3,970
4,080
	3,770 3,970
5,080
	3,770 4,970
6,080
	4,770 5,970
7,080
	5,770 6,970
8,080
	6,770 7,970
9,080
	
$60,000 - 69,999 $70,000 - 79,999
$80,000 - 99,999
	1,020 1,020
1,020
	2,220 2,220
2,220
	3,420 3,420
3,420
	3,770 3,770
4,620
	3,970 3,970
5,820
	4,080 5,080
6,930
	5,080 6,080
7,930
	6,080 7,080
8,930
	7,080 8,080
9,930
	8,080 9,080
10,930
	9,080 10,080
11,930
	10,080 11,080
12,930
	
$100,000 - 149,999 $150,000 - 239,999
$240,000 - 259,999
	1,870 1,870
2,040
	4,070 4,240
4,440
	6,270 6,640
6,840
	7,620 8,190
8,390
	8,820 9,590
9,790
	9,930 10,890
11,100
	10,930 12,090
12,300
	11,930 13,290
13,500
	12,930 14,490
14,700
	14,010 15,690
15,900
	15,210 16,890
17,100
	16,410 18,090
18,300
	
$260,000 - 279,999 $280,000 - 299,999
$300,000 - 319,999
	2,040 2,040
2,040
	4,440 4,440
4,440
	6,840 6,840
6,840
	8,390 8,390
8,390
	9,790 9,790
9,790
	11,100 11,100
11,100
	12,300 12,300
12,300
	13,500 13,500
13,500
	14,700 14,700
14,700
	15,900 15,900
15,900
	17,100 17,100
17,170
	18,300 18,300
19,170
	
$320,000 - 364,999 $365,000 - 524,999
$525,000 and over
	2,040 2,790
3,140
	4,440 6,290
6,840
	6,840 9,790
10,540
	8,390 12,440
13,390
	9,790 14,940
16,090
	11,100 17,350
18,700
	12,470 19,650
21,200
	14,470 21,950
23,700
	16,470 24,250
26,200
	18,470 26,550
28,700
	20,470 28,850
31,200
	22,470 31,150
33,700
	
Form W-4 (2025)                                                                                                                                                                                                                                               Page 4 Married Filing Jointly or Qualifying Surviving Spouse

Single or Married Filing Separately
Higher Paying Job Annual Taxable Wage & Salary
	Lower 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 -89,999
	$90,000 -99,999
	$100,000-109,999
	$110,000-120,000
	
$0 -      9,999 $10,000 - 19,999
$20,000 - 29,999
	$200 850
1,020
	$850 1,700
1,870
	$1,020 1,870
2,040
	$1,020 1,870
2,390
	$1,020 2,220
3,390
	$1,370 3,220
4,390
	$1,870 3,720
4,890
	$1,870 3,720
4,890
	$1,870 3,720
4,890
	$1,870 3,720
5,060
	$1,870 3,890
5,260
	$2,040 4,090
5,460
	
$30,000 - 39,999 $40,000 - 59,999
$60,000 - 79,999
	1,020 1,220
1,870
	1,870 3,070
3,720
	2,390 4,240
4,890
	3,390 5,240
5,890
	4,390 6,240
7,030
	5,390 7,240
8,230
	5,890 7,880
8,930
	5,890 8,080
9,130
	6,060 8,280
9,330
	6,260 8,480
9,530
	6,460 8,680
9,730
	6,660 8,880
9,930
	
$80,000 - 99,999 $100,000 - 124,999
$125,000 - 149,999
	1,870 2,040
2,040
	3,720 4,090
4,090
	5,030 5,460
5,460
	6,230 6,660
6,660
	7,430 7,860
7,860
	8,630 9,060
9,060
	9,330 9,760
9,950
	9,530 9,960
10,950
	9,730 10,160
11,950
	9,930 10,950
12,950
	10,130 11,950
13,950
	10,580 12,950
14,950
	
$150,000 - 174,999 $175,000 - 199,999
$200,000 - 249,999
	2,040 2,040
2,720
	4,090 4,290
5,570
	5,460 6,450
7,900
	6,660 8,450
10,200
	8,450 10,450
12,500
	10,450 12,450
14,800
	11,950 13,950
16,600
	12,950 15,230
17,900
	13,950 16,530
19,200
	15,080 17,830
20,500
	16,380 19,130
21,800
	17,680 20,430
23,100
	
$250,000 - 399,999 $400,000 - 449,999
$450,000 and over
	2,970 2,970
3,140
	6,120 6,120
6,490
	8,590 8,590
9,160
	10,890 10,890
11,660
	13,190 13,190
14,160
	15,490 15,490
16,660
	17,290 17,290
18,660
	18,590 18,590
20,160
	19,890 19,890
21,660
	21,190 21,190
23,160
	22,490 22,490
24,660
	23,790 23,790
26,160

Head of Household
Higher Paying Job Annual Taxable Wage & Salary
	Lower 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 -89,999
	$90,000 -99,999
	$100,000-109,999
	$110,000-120,000
	
$0 -      9,999 $10,000 - 19,999
$20,000 - 29,999
	$0 450
850
	$450 1,450
2,000
	$850 2,000
2,600
	$1,000 2,200
2,800
	$1,020 2,220
2,820
	$1,020 2,220
2,820
	$1,020 2,220
3,780
	$1,020 3,180
4,780
	$1,870 4,070
5,670
	$1,870 4,070
5,690
	$1,870 4,090
5,890
	$1,890 4,290
6,090
	
$30,000 - 39,999 $40,000 - 59,999
$60,000 - 79,999
	1,000 1,020
1,020
	2,200 2,220
3,030
	2,800 2,820
4,630
	3,000 3,830
5,830
	3,020 4,850
6,850
	3,980 5,850
8,050
	4,980 6,850
9,250
	5,980 8,050
10,450
	6,890 9,130
11,530
	7,090 9,330
11,730
	7,290 9,530
11,930
	7,490 9,730
12,130
	
$80,000 - 99,999 $100,000 - 124,999
$125,000 - 149,999
	1,870 1,950
2,040
	4,070 4,350
4,440
	5,670 6,150
6,240
	7,060 7,550
7,640
	8,280 8,770
8,860
	9,480 9,970
10,060
	10,680 11,170
11,260
	11,880 12,370
12,860
	12,970 13,450
14,740
	13,170 13,650
15,740
	13,370 14,650
16,740
	13,570 15,650
17,740
	
$150,000 - 174,999 $175,000 - 199,999
$200,000 - 249,999
	2,040 2,040
2,720
	4,440 4,440
5,920
	6,240 6,640
8,520
	7,640 8,840
10,960
	8,860 10,860
13,280
	10,860 12,860
15,580
	12,860 14,860
17,880
	14,860 16,910
20,180
	16,740 19,090
22,360
	17,740 20,390
23,660
	18,940 21,690
24,960
	20,240 22,990
26,260
	
$250,000 - 449,999
$450,000 and over
	2,970
3,140
	6,470
6,840
	9,370
9,940
	11,870
12,640
	14,190
15,160
	16,490
17,660
	18,790
20,160
	21,090
22,660
	23,280
25,050
	24,580
26,550
	25,880
28,050
	27,180
29,550