Form W-4 (2023) Pdf: Employee’s Withholding Allowance Certificate

The Form W-4 (2023) PDF is the official document used by employees in the United States to provide their employers with information necessary for calculating the amount of federal income tax to withhold from their paychecks. Also known as the Employee’s Withholding Allowance Certificate, this form is essential for ensuring accurate and timely tax payments throughout the year. Download the Form W-4 2023 PDF today to ensure you are compliant with federal tax regulations. You can use a Paycheck prediction to calculate your take-home pay and taxes.

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Form W-4

General Instructions

Section references are to the Internal Revenue Code.

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 W4 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 W4 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 2023 if you meet both of the following conditions: you had no federal income tax liability in 2022 and you expect to have no federal income tax liability in 2023. You had no federal income tax liability in 2022 if (1) your total tax on line 24 on your 2022 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 2023 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 15, 2024.

Your privacy. If you have concerns with Step 2(c), you may choose Step 2(b); if you have concerns with Step 4(a), you may enter an additional amount you want to be withheld per pay period in Step 4(c).

Self-employment. Generally, you will owe both income and self-employment taxes on any self-employment income you receive separately from the wages you receive as an employee. 

If you want to pay income and self-employment taxes through withholding from your wages, you should enter the self-employment income in Step 4(a). 

Then compute your self-employment tax, divide that tax by the number of pay periods remaining in the year, and include that resulting amount per pay period in Step 4(c). You can also add half of the annual amount of self-employment tax to Step 4(b) as a deduction. To calculate self-employment tax, you generally multiply the self-employment income by 14.13% (this rate is a quick way to figure out your self-employment tax and equals the sum of the 12.4% social security tax and the 2.9% Medicare tax multiplied by 0.9235). See Pub. 505 for more information, especially if the sum of self-employment income multiplied by 0.9235 and wages exceeds $160,200 for a given individual.

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.

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 roughly 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 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 do this on 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 the age of 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 a 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 2023 tax return and want to reduce your withholding to account for these deductions. This includes both itemized deductions and other deductions such as student loan interest and IRAs.

Step 4(c). Enter in this step any additional tax you want to be 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.

w4 form pdf

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.

Married Filing Jointly or Qualifying Surviving Spouse

Higher Paying JobLower Paying Job Annual Taxable Wage & Salary
            
Annual TaxableWage & 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$0$0$850$850$1,000$1,020$1,020$1,020$1,020$1,020$1,020$1,870
$10,000 –19,99909301,8502,0002,2002,2202,2202,2202,2202,2203,2004,070
$20,000 –29,9998501,8502,9203,1203,3203,3403,3403,3403,3404,3205,3206,190
$30,000 –39,9998502,0003,1203,3203,5203,5403,5403,5404,5205,5206,5207,390
$40,000 –49,9991,0002,2003,3203,5203,7203,7403,7404,7205,7206,7207,7208,590
$50,000 –59,9991,0202,2203,3403,5403,7403,7604,7505,7506,7507,7508,7509,610
$60,000 –69,9991,0202,2203,3403,5403,7404,7505,7506,7507,7508,7509,75010,610
$70,000 –79,9991,0202,2203,3403,5404,7205,7506,7507,7508,7509,75010,75011,610
$80,000 –99,9991,0202,2204,1705,3706,5707,6008,6009,60010,60011,60012,60013,460
$100,000 – 149,9991,8704,0706,1907,3908,5909,61010,61011,66012,86014,06015,26016,330
$150,000 – 239,9992,0404,4406,7608,1609,56010,78011,98013,18014,38015,58016,78017,850
$240,000 – 259,9992,0404,4406,7608,1609,56010,78011,98013,18014,38015,58016,78017,850
$260,000 – 279,9992,0404,4406,7608,1609,56010,78011,98013,18014,38015,58016,78018,140
$280,000 – 299,9992,0404,4406,7608,1609,56010,78011,98013,18014,38015,87017,87019,740
$300,000 – 319,9992,0404,4406,7608,1609,56010,78011,98013,47015,47017,47019,47021,340
$320,000 – 364,9992,0404,4406,7608,55010,75012,77014,77016,77018,77020,77022,77024,640
$365,000 – 524,9992,9706,4709,89012,39014,89017,22019,52021,82024,12026,42028,72030,880
$525,000 and over3,1406,84010,46013,16015,86018,39020,89023,39025,89028,39030,89033,250

Single or Married Filing Separately

Higher Paying JobLower Paying Job Annual Taxable Wage & Salary
            
Annual TaxableWage & 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$310$890$1,020$1,020$1,020$1,860$1,870$1,870$1,870$1,870$2,030$2,040
$10,000 –19,9998901,6301,7501,7502,6003,6003,6003,6003,6003,7603,9603,970
$20,000 –29,9991,0201,7501,8802,7203,7204,7204,7304,7304,8905,0905,2905,300
$30,000 –39,9991,0201,7502,7203,7204,7205,7205,7305,8906,0906,2906,4906,500
$40,000 –59,9991,7103,4504,5705,5706,5707,7007,9108,1108,3108,5108,7108,720
$60,000 –79,9991,8703,6004,7305,8607,0608,2608,4608,6608,8609,0609,2609,280
$80,000 –99,9991,8703,7305,0606,2607,4608,6608,8609,0609,2609,46010,43011,240
$100,000 – 124,9992,0403,9705,3006,5007,7008,9009,1109,61010,61011,61012,61013,430
$125,000 – 149,9992,0403,9705,3006,5007,7009,61010,61011,61012,61013,61014,90016,020
$150,000 – 174,9992,0403,9705,6107,6109,61011,61012,61013,75015,05016,35017,65018,770
$175,000 – 199,9992,7205,4507,5809,58011,58013,87015,18016,48017,78019,08020,38021,490
$200,000 – 249,9992,9005,9308,36010,66012,96015,26016,57017,87019,17020,47021,77022,880
$250,000 – 399,9992,9706,0108,44010,74013,04015,34016,64017,94019,24020,54021,84022,960
$400,000 – 449,9992,9706,0108,44010,74013,04015,34016,64017,94019,24020,54021,84022,960
$450,000 and over3,1406,3809,01011,51014,01016,51018,01019,51021,01022,51024,01025,330

Head of Household

Higher Paying JobLower Paying Job Annual Taxable Wage & Salary
            
Annual TaxableWage & 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$0$620$860$1,020$1,020$1,020$1,020$1,650$1,870$1,870$1,890$2,040
$10,000 –19,9996201,6302,0602,2202,2202,2202,8503,8504,0704,0904,2904,440
$20,000 –29,9998602,0602,4902,6502,6503,2804,2805,2805,5205,7205,9206,070
$30,000 –39,9991,0202,2202,6502,8103,4404,4405,4406,4606,8807,0807,2807,430
$40,000 –59,9991,0202,2203,1304,2905,2906,2907,4808,6809,1009,3009,5009,650
$60,000 –79,9991,5003,7005,1306,2907,4808,6809,88011,08011,50011,70011,90012,050
$80,000 –99,9991,8704,0705,6907,0508,2509,45010,65011,85012,26012,46012,87013,820
$100,000 – 124,9992,0404,4406,0707,4308,6309,83011,03012,23013,19014,19015,19016,150
$125,000 – 149,9992,0404,4406,0707,4308,6309,98011,98013,98015,19016,19017,27018,530
$150,000 – 174,9992,0404,4406,0707,9809,98011,98013,98015,98017,42018,72020,02021,280
$175,000 – 199,9992,1905,3907,8209,98011,98014,06016,36018,66020,17021,47022,77024,030
$200,000 – 249,9992,7206,1908,92011,38013,68015,98018,28020,58022,09023,39024,69025,950
$250,000 – 449,9992,9706,4709,20011,66013,96016,26018,56020,86022,38023,68024,98026,230
$450,000 and over3,1406,8409,77012,43014,93017,43019,93022,43024,15025,65027,15028,600