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Employee’s Withholding Certificate OMB No. 1545-0074
Form W-4 Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
Department of the Treasury Give Form W-4 to your employer.
Internal Revenue Service Your withholding is subject to review by the IRS. 2023
(a) First name and middle initial Last name (b) Social security number
Step 1:
Enter Address Does your name match the
Personal name on your social security
card? If not, to ensure you get
Information City or town, state, and ZIP code credit for your earnings,
contact SSA at 800-772-1213
or go to www.ssa.gov.
(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.)
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, other details, and privacy.

Step 2: Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse
Multiple Jobs also works. The correct amount of withholding depends on income earned from all of these jobs.
or Spouse Do only one of the following.
Works (a) Reserved for future use.
(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 . . . . . . . . . . . . . . . . . .
TIP: If you have self-employment income, see page 2.

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
and Other 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.
This may include interest, dividends, and retirement income . . . . . . . . 4(a) $
Other
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 . . . . . . . . . . . . . . . . . . . . . . . 4(b) $

Step 5: Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Sign
Here
Employee’s signature (This form is not valid unless you sign it.) Date
Employers Employer’s name and address First date of Employer identification
Only employment number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 10220Q Form W-4 (2023)

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Form W-4 (2023) Page 2

General Instructions Specific Instructions
Section references are to the Internal Revenue Code. Step 1(c). Check your anticipated filing status. This will
determine the standard deduction and tax rates used to
Future Developments compute your withholding.
For the latest information about developments related to Step 2. Use this step if you (1) have more than one job at the
Form W-4, such as legislation enacted after it was published, same time, or (2) are married filing jointly and you and your
go to www.irs.gov/FormW4. spouse both work.
Purpose of Form 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
Complete Form W-4 so that your employer can withhold the
checked on the Form W-4 for the other job. If the box is
correct federal income tax from your pay. If too little is
checked, the standard deduction and tax brackets will be
withheld, you will generally owe tax when you file your tax
cut in half for each job to calculate withholding. This option
return and may owe a penalty. If too much is withheld, you
is roughly accurate for jobs with similar pay; otherwise, more
will generally be due a refund. Complete a new Form W-4
tax than necessary may be withheld, and this extra amount
when changes to your personal or financial situation would
will be larger the greater the difference in pay is between the
change the entries on the form. For more information on
two jobs.
withholding and when you must furnish a new Form W-4,
see Pub. 505, Tax Withholding and Estimated Tax. Multiple jobs. Complete Steps 3 through 4(b) on only
Exemption from withholding. You may claim exemption ▲! one Form W-4. Withholding will be most accurate if
CAUTION
you do this on the Form W-4 for the highest paying job.
from withholding for 2023 if you meet both of the following
conditions: you had no federal income tax liability in 2022 Step 3. This step provides instructions for determining the
and you expect to have no federal income tax liability in amount of the child tax credit and the credit for other
2023. You had no federal income tax liability in 2022 if (1) dependents that you may be able to claim when you file your
your total tax on line 24 on your 2022 Form 1040 or 1040-SR tax return. To qualify for the child tax credit, the child must
is zero (or less than the sum of lines 27, 28, and 29), or (2) be under age 17 as of December 31, must be your
you were not required to file a return because your income dependent who generally lives with you for more than half
was below the filing threshold for your correct filing status. If the year, and must have the required social security number.
you claim exemption, you will have no income tax withheld You may be able to claim a credit for other dependents for
from your paycheck and may owe taxes and penalties when whom a child tax credit can’t be claimed, such as an older
you file your 2023 tax return. To claim exemption from child or a qualifying relative. For additional eligibility
withholding, certify that you meet both of the conditions requirements for these credits, see Pub. 501, Dependents,
above by writing “Exempt” on Form W-4 in the space below Standard Deduction, and Filing Information. You can also
Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not include other tax credits for which you are eligible in this
complete any other steps. You will need to submit a new step, such as the foreign tax credit and the education tax
Form W-4 by February 15, 2024. credits. To do so, add an estimate of the amount for the year
to your credits for dependents and enter the total amount in
Your privacy. If you have concerns with Step 2(c), you may Step 3. Including these credits will increase your paycheck
choose Step 2(b); if you have concerns with Step 4(a), you and reduce the amount of any refund you may receive when
may enter an additional amount you want withheld per pay you file your tax return.
period in Step 4(c).
Step 4 (optional).
Self-employment. Generally, you will owe both income and
self-employment taxes on any self-employment income you Step 4(a). Enter in this step the total of your other
receive separate from the wages you receive as an estimated income for the year, if any. You shouldn’t include
employee. If you want to pay income and self-employment income from any jobs or self-employment. If you complete
taxes through withholding from your wages, you should Step 4(a), you likely won’t have to make estimated tax
enter the self-employment income on Step 4(a). Then payments for that income. If you prefer to pay estimated tax
compute your self-employment tax, divide that tax by the rather than having tax on other income withheld from your
number of pay periods remaining in the year, and include paycheck, see Form 1040-ES, Estimated Tax for Individuals.
that resulting amount per pay period on Step 4(c). You can Step 4(b). Enter in this step the amount from the
also add half of the annual amount of self-employment tax to Deductions Worksheet, line 5, if you expect to claim
Step 4(b) as a deduction. To calculate self-employment tax, deductions other than the basic standard deduction on your
you generally multiply the self-employment income by 2023 tax return and want to reduce your withholding to
14.13% (this rate is a quick way to figure your self- account for these deductions. This includes both itemized
employment tax and equals the sum of the 12.4% social deductions and other deductions such as for student loan
security tax and the 2.9% Medicare tax multiplied by interest and IRAs.
0.9235). See Pub. 505 for more information, especially if the
sum of self-employment income multiplied by 0.9235 and Step 4(c). Enter in this step any additional tax you want
wages exceeds $160,200 for a given individual. withheld from your pay each pay period , including any
amounts from the Multiple Jobs Worksheet, line 4. Entering
Nonresident alien. If you’re a nonresident alien, see Notice an amount here will reduce your paycheck and will either
1392, Supplemental Form W-4 Instructions for Nonresident increase your refund or reduce any amount of tax that you
Aliens, before completing this form. owe.

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Form W-4 (2023) 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.
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 2023 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 $
• $27,700 if you’re married filing jointly or a qualifying surviving spouse
2 Enter: • $20,800 if you’re head of household . . . . . 2 $
{ • $13,850 if you’re single or married filing separately }
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 You are not required to provide the information requested on a form that is
on this form to carry out the Internal Revenue laws of the United States. Internal subject to the Paperwork Reduction Act unless the form displays a valid OMB
Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to control number. Books or records relating to a form or its instructions must be
provide this information; your employer uses it to determine your federal income retained as long as their contents may become material in the administration of
tax withholding. Failure to provide a properly completed form will result in your any Internal Revenue law. Generally, tax returns and return information are
being treated as a single person with no other entries on the form; providing confidential, as required by Code section 6103.
fraudulent information may subject you to penalties. Routine uses of this The average time and expenses required to complete and file this form will vary
information include giving it to the Department of Justice for civil and criminal depending on individual circumstances. For estimated averages, see the
litigation; to cities, states, the District of Columbia, and U.S. commonwealths and instructions for your income tax return.
territories for use in administering their tax laws; and to the Department of Health If you have suggestions for making this form simpler, we would be happy to hear
and Human Services for use in the National Directory of New Hires. We may also from you. See the instructions for your income tax return.
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.

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Form W-4 (2023)                                                                                                                         Page 4
                                  Married Filing Jointly or Qualifying Surviving Spouse
Higher Paying Job                               Lower Paying Job Annual Taxable Wage & Salary
Annual    Taxable   $0 -  $10,000 -  $20,000 -  $30,000 -  $40,000 -  $50,000 -  $60,000 -  $70,000 -  $80,000 -  $90,000 - $100,000 -  $110,000 - 
Wage & Salary       9,999 19,999     29,999     39,999     49,999     59,999     69,999     79,999     89,999     99,999    109,999     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 -   19,999     0  930        1,850      2,000      2,200      2,220      2,220      2,220      2,220      2,220     3,200       4,070
$20,000 -   29,999  850   1,850      2,920      3,120      3,320      3,340      3,340      3,340      3,340      4,320     5,320       6,190
$30,000 -   39,999  850   2,000      3,120      3,320      3,520      3,540      3,540      3,540      4,520      5,520     6,520       7,390
$40,000 -   49,999  1,000 2,200      3,320      3,520      3,720      3,740      3,740      4,720      5,720      6,720     7,720       8,590
$50,000 -   59,999  1,020 2,220      3,340      3,540      3,740      3,760      4,750      5,750      6,750      7,750     8,750       9,610
$60,000 -   69,999  1,020 2,220      3,340      3,540      3,740      4,750      5,750      6,750      7,750      8,750     9,750       10,610
$70,000 -   79,999  1,020 2,220      3,340      3,540      4,720      5,750      6,750      7,750      8,750      9,750     10,750      11,610
$80,000 -   99,999  1,020 2,220      4,170      5,370      6,570      7,600      8,600      9,600      10,600     11,600    12,600      13,460
$100,000 - 149,999  1,870 4,070      6,190      7,390      8,590      9,610      10,610     11,660     12,860     14,060    15,260      16,330
$150,000 - 239,999  2,040 4,440      6,760      8,160      9,560      10,780     11,980     13,180     14,380     15,580    16,780      17,850
$240,000 - 259,999  2,040 4,440      6,760      8,160      9,560      10,780     11,980     13,180     14,380     15,580    16,780      17,850
$260,000 - 279,999  2,040 4,440      6,760      8,160      9,560      10,780     11,980     13,180     14,380     15,580    16,780      18,140
$280,000 - 299,999  2,040 4,440      6,760      8,160      9,560      10,780     11,980     13,180     14,380     15,870    17,870      19,740
$300,000 - 319,999  2,040 4,440      6,760      8,160      9,560      10,780     11,980     13,470     15,470     17,470    19,470      21,340
$320,000 - 364,999  2,040 4,440      6,760      8,550      10,750     12,770     14,770     16,770     18,770     20,770    22,770      24,640
$365,000 - 524,999  2,970 6,470      9,890      12,390     14,890     17,220     19,520     21,820     24,120     26,420    28,720      30,880
$525,000 and over   3,140 6,840      10,460     13,160     15,860     18,390     20,890     23,390     25,890     28,390    30,890      33,250
                                             Single or Married Filing Separately
Higher Paying Job                               Lower Paying Job Annual Taxable Wage & Salary
Annual Taxable      $0 -  $10,000 -  $20,000 -  $30,000 -  $40,000 -  $50,000 -  $60,000 -  $70,000 -  $80,000 -  $90,000 - $100,000 -  $110,000 - 
Wage &     Salary   9,999 19,999     29,999     39,999     49,999     59,999     69,999     79,999     89,999     99,999    109,999     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 -   19,999  890   1,630      1,750      1,750      2,600      3,600      3,600      3,600      3,600      3,760     3,960       3,970
$20,000 -   29,999  1,020 1,750      1,880      2,720      3,720      4,720      4,730      4,730      4,890      5,090     5,290       5,300
$30,000 -   39,999  1,020 1,750      2,720      3,720      4,720      5,720      5,730      5,890      6,090      6,290     6,490       6,500
$40,000 -   59,999  1,710 3,450      4,570      5,570      6,570      7,700      7,910      8,110      8,310      8,510     8,710       8,720
$60,000 -   79,999  1,870 3,600      4,730      5,860      7,060      8,260      8,460      8,660      8,860      9,060     9,260       9,280
$80,000 -   99,999  1,870 3,730      5,060      6,260      7,460      8,660      8,860      9,060      9,260      9,460     10,430      11,240
$100,000 - 124,999  2,040 3,970      5,300      6,500      7,700      8,900      9,110      9,610      10,610     11,610    12,610      13,430
$125,000 - 149,999  2,040 3,970      5,300      6,500      7,700      9,610      10,610     11,610     12,610     13,610    14,900      16,020
$150,000 - 174,999  2,040 3,970      5,610      7,610      9,610      11,610     12,610     13,750     15,050     16,350    17,650      18,770
$175,000 - 199,999  2,720 5,450      7,580      9,580      11,580     13,870     15,180     16,480     17,780     19,080    20,380      21,490
$200,000 - 249,999  2,900 5,930      8,360      10,660     12,960     15,260     16,570     17,870     19,170     20,470    21,770      22,880
$250,000 - 399,999  2,970 6,010      8,440      10,740     13,040     15,340     16,640     17,940     19,240     20,540    21,840      22,960
$400,000 - 449,999  2,970 6,010      8,440      10,740     13,040     15,340     16,640     17,940     19,240     20,540    21,840      22,960
$450,000 and over   3,140 6,380      9,010      11,510     14,010     16,510     18,010     19,510     21,010     22,510    24,010      25,330
                                                        Head of Household
Higher Paying Job                               Lower Paying Job Annual Taxable Wage & Salary
Annual Taxable      $0 -  $10,000 -  $20,000 -  $30,000 -  $40,000 -  $50,000 -  $60,000 -  $70,000 -  $80,000 -  $90,000 - $100,000 -  $110,000 - 
Wage & Salary       9,999 19,999     29,999     39,999     49,999     59,999     69,999     79,999     89,999     99,999    109,999     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 -   19,999  620   1,630      2,060      2,220      2,220      2,220      2,850      3,850      4,070      4,090     4,290       4,440
$20,000 -   29,999  860   2,060      2,490      2,650      2,650      3,280      4,280      5,280      5,520      5,720     5,920       6,070
$30,000 -   39,999  1,020 2,220      2,650      2,810      3,440      4,440      5,440      6,460      6,880      7,080     7,280       7,430
$40,000 -   59,999  1,020 2,220      3,130      4,290      5,290      6,290      7,480      8,680      9,100      9,300     9,500       9,650
$60,000 -   79,999  1,500 3,700      5,130      6,290      7,480      8,680      9,880      11,080     11,500     11,700    11,900      12,050
$80,000 -   99,999  1,870 4,070      5,690      7,050      8,250      9,450      10,650     11,850     12,260     12,460    12,870      13,820
$100,000 - 124,999  2,040 4,440      6,070      7,430      8,630      9,830      11,030     12,230     13,190     14,190    15,190      16,150
$125,000 - 149,999  2,040 4,440      6,070      7,430      8,630      9,980      11,980     13,980     15,190     16,190    17,270      18,530
$150,000 - 174,999  2,040 4,440      6,070      7,980      9,980      11,980     13,980     15,980     17,420     18,720    20,020      21,280
$175,000 - 199,999  2,190 5,390      7,820      9,980      11,980     14,060     16,360     18,660     20,170     21,470    22,770      24,030
$200,000 - 249,999  2,720 6,190      8,920      11,380     13,680     15,980     18,280     20,580     22,090     23,390    24,690      25,950
$250,000 - 449,999  2,970 6,470      9,200      11,660     13,960     16,260     18,560     20,860     22,380     23,680    24,980      26,230
$450,000 and over   3,140 6,840      9,770      12,430     14,930     17,430     19,930     22,430     24,150     25,650    27,150      28,600

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