How to fill out a W-4 in 2026, step by step
Most people only need Step 1 and Step 5. Steps 2, 3 and 4 are optional, and each moves federal withholding by an amount you can predict. On $60,000 paid every two weeks in Texas, a W-4 with only Steps 1 and 5 filled in, filing single, withholds $193.08 a check.
Step 1: who you are and your filing status
Step 1 is your name, address, Social Security number and filing status. The status is the one choice here that moves the check. The form says to check your anticipated filing status, because it sets the standard deduction and tax rates used for withholding. On $60,000 paid every two weeks, federal income tax per check is $193.08 filing single, $151.85 as head of household and $109.23 married filing jointly.
Head of household is only for someone unmarried who pays more than half the cost of keeping up a home for themselves and a qualifying individual. Married filing jointly with a working spouse also brings in Step 2.
Step 2: multiple jobs or a spouse who works
Complete Step 2 if you hold more than one job at a time, or you are married filing jointly and your spouse also works. Otherwise skip it. Each employer withholds as if its paycheck is your only income, so two blank W-4s withhold too little. The form gives three options and says to do only one: (a) the IRS online estimator, (b) the Multiple Jobs Worksheet with its result in Step 4(c), or (c) with exactly two jobs, a checkbox on both W-4s. W-4 with two jobs prices each option.
One rule belongs here: with more than one job, complete Steps 3 through 4(b) on only one W-4, ideally the one for the highest-paying job.
Step 3: children and other credits
If your total income will be $200,000 or less ($400,000 married filing jointly), multiply qualifying children under 17 by $2,200 and other dependents by $500, add any other credits you expect, and enter the total. One child means $2,200. Federal tax per check falls from $193.08 to $108.46, and take-home rises $84.62. That is money you would otherwise wait for as a refund. The child tax credit on the W-4 has more examples.
Step 4(a): other income
Step 4 has three optional lines. Step 4(a) is yearly income that is not from a job, such as interest, dividends or retirement income, if you want tax withheld on it. Enter $5,000 and federal tax per check rises from $193.08 to $216.15; take-home falls $23.07. The form says that if you complete Step 4(a), you likely won’t have to make estimated tax payments for that income. Do not include self-employment income here.
Step 4(b): deductions
Leave Step 4(b) blank and withholding assumes the standard deduction, $16,100 for a single filer in 2026. The Deductions Worksheet on page 4 of the form figures the entry. New for 2026, it has lines for qualified tips (up to $25,000), the “and-a-half” portion of qualified overtime (up to $12,500, $25,000 joint), qualified passenger vehicle loan interest (up to $10,000) and $6,000 for each person 65 or older, each with an income limit.
Enter $6,000 of deductions and federal tax per check falls from $193.08 to $165.38, so take-home rises $27.70. Only fill this in for deductions you really expect to claim on the return.
Step 4(c): extra withholding
Step 4(c) is a dollar amount withheld from every paycheck on top of the normal tax. Put in $50, and federal tax becomes $243.08; take-home drops by exactly $50.00. Over 26 checks that is $1,300.00 more withheld, which comes back as a refund or shrinks a bill. It fits people who owe every April or have side income; the withholding checkup shows how to size it.
What to leave blank, and the exempt box
Leave Step 2 blank with one job and no working spouse. Leave Step 3 blank with no dependents or credits. Leave Step 4 blank unless one of its three lines applies. A blank optional step is not an error; it tells payroll there is nothing to adjust.
The exempt box is narrow. You may claim exemption for 2026 only if you had no federal income tax liability in 2025 and expect none in 2026. It stops all federal income tax withholding, and you must submit a new W-4 by February 16, 2027 to keep it.
If you give an employer no valid W-4 at all, the form’s privacy notice says you will be treated as a single person with no other entries. On this salary that is the same $193.08 check.
Step 5: sign it, and when it takes effect
The form is not valid unless you sign it. Hand it to your employer, not the IRS. You can submit a new W-4 at any time; Publication 15 says the employer must apply a replacement no later than the first payroll period ending on or after the 30th day after receiving it.
Redo it when you marry, have a child, add or leave a job, or start side income. The form suggests the IRS Tax Withholding Estimator if you start mid-year or your situation changes, with a recent pay stub in hand.
One W-4, filled out
A single parent earning $60,000, one child, paid every two weeks, in Texas. Step 1: head of household. Step 2: skipped, one job. Step 3: $2,200. Step 4: blank. Step 5: signed. Federal income tax per check falls from $193.08 to $67.23, and take-home rises from $1,938.07 to $2,063.92: $125.85 more on every check from two entries. Run your own version in the paycheck calculator; its W-4 fields match the form’s steps. This is not tax advice.
| W-4 entry | Federal tax per check | Take-home per check | Change |
|---|---|---|---|
| Step 1 single, nothing else | $193.08 | $1,938.07 | |
| Step 1 head of household | $151.85 | $1,979.30 | +$41.23 |
| Step 1 married filing jointly | $109.23 | $2,021.92 | +$83.85 |
| Step 3: $2,200 (one child) | $108.46 | $2,022.69 | +$84.62 |
| Step 4(a): $5,000 other income | $216.15 | $1,915.00 | −$23.07 |
| Step 4(b): $6,000 deductions | $165.38 | $1,965.77 | +$27.70 |
| Step 4(c): $50 extra per check | $243.08 | $1,888.07 | −$50.00 |
| Head of household + $2,200 in Step 3 | $67.23 | $2,063.92 | +$125.85 |
Watch it worked through
- How to Fill Out a W-4 in 2026: Only 2 Steps Required (YouTube Short)
- Claiming Exempt on a W-4 Doesn't Stop This #shorts (YouTube Short)
Paycheck Zip videos use the same calculator as this page. Figures in a video are from the day it was made; the page is kept current.
Sources
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Questions
Which W-4 steps are required?
Step 1 (personal information and filing status) and Step 5 (signature). Steps 2, 3 and 4 are only for people they apply to.
What happens if I leave Steps 2 to 4 blank?
Withholding assumes one job, the standard deduction for your filing status and no credits. On $60,000 single, paid every two weeks, that is $193.08 of federal tax a check.
Can I claim exempt on my 2026 W-4?
Only if you had no federal income tax liability in 2025 and expect none in 2026. The exemption ends unless you submit a new W-4 by February 16, 2027.
How much do I put in Step 3 for one child?
$2,200 for each qualifying child under 17, plus $500 for each other dependent, if total income is $200,000 or less ($400,000 joint).
When does a new W-4 take effect?
No later than the first payroll period ending on or after the 30th day after the employer receives it.