Form W-4: Employee's Withholding Certificate

Department of the Treasury β€’ Internal Revenue Service β€’ 2026

Instructions

Step 1 is required. Steps 2-4 are optional but will help ensure that your federal income tax withholding matches your tax liability.

Step 1: Enter Personal Information

Required for all employees

Address

Check only one box. Your withholding depends on your filing status.

Single or Married filing separately

Choose this if you are single, divorced, or married but file a separate tax return

Married filing jointly or Qualifying surviving spouse

Choose this if you are married and file a joint return with your 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

ExemptionExemption from withholding

You may claim exemption from withholding for 2026 if you meet both of the following conditions: you had no federal income tax liability in 2025 and you expect to have no federal income tax liability in 2026.