Form W-4 Employee's Withholding Allowance Certificate

U.S. Individual Income Tax Return

fw-4--2020-00-00

U.S. Individual Income Tax Return

OMB: 1545-0074

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0074 can be found here:

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Caution: DRAFT—NOT FOR FILING
This is the second early release draft of the 2020 IRS Form W-4, which
the IRS is providing now so that programming of payroll systems can begin.
The title of Form W-4 has been changed to Employee’s Withholding
Certificate (removing the word “Allowance”).
Note that in this second early release draft of Form W-4, the computation
of withholding has not changed from the first early release posting. The next
early release of Publication 15-T is scheduled for the middle of August and
will expand on the first draft including separate computations for figuring
withholding for employees who file a 2020 Form W-4 in 2020 and for a
2019 or earlier Form W-4.
Although the final Form W-4 will not be posted for a few months, there
will be no further substantive changes. One of the primary reasons the IRS is
releasing the drafts is so that this draft and the forthcoming draft Pub. 15-T
can be used for programming payroll systems now.
See IRS.gov/W4 for information on the Form W-4, and IRS.gov/Pub 15-T
for the latest information on the employer instructions.
Draft forms generally are subject to OMB approval before they can be
officially released. Early release drafts are at IRS.gov/DraftForms, and may
remain there even after the final release is posted at IRS.gov/LatestForms.
We plan to issue the final revision of the 2020 Form W-4 and Publication
15-T in late Fall. If you have comments on this draft, you can submit them
to WI.W4.Comments@IRS.gov by September 9, 2019. We can’t respond to
all comments due to the high volume we receive.

Form

W-4

Employee’s Withholding Certificate
▶

Department of the Treasury
Internal Revenue Service

Step 1:
Enter
Personal
Information

OMB No. 1545-0074

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.

(a) First name and middle initial

2020

(b) Social security number

Last name

DRAFT AS OF
August 8, 2019
DO NOT FILE
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 widow(er))

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 through 4 ONLY if they apply to you. To see if you are exempt from withholding or if you have concerns about
your privacy, see page 2. Everyone must complete Step 5. See instructions on page 2.

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 most accurate withholding; or

(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; 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 accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . . . . ▶

CAUTION: If you have privacy concerns, choose (a) or (b). If you and/or your spouse have income from selfemployment, including as an independent contractor, choose (a).

Complete Steps 3 through 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 through 4(b) on the Form W-4 for the highest paying job.)

Step 3:
Claim
Dependents

If your income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000 ▶ $
Multiply the number of other dependents by $500
Add the amounts above and enter the total here

Step 4
(optional):
Other
Adjustments

▶

(a) Other income. If you want tax withheld for other income you expect this year that won’t
have withholding, enter the amount of other income here. This may include interest,
dividends, and retirement income. You should not include income from any jobs . .

4(a) $

(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) $

4(c) $

▲

Employers
Only

Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
▲

Step 5:
Sign
Here

Employee’s signature (This form is not valid unless you sign it.)

Employer’s name and address

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

First date of
employment

Cat. No. 10220Q

Date
Employer identification
number (EIN)

Form W-4 (2020)

Page 2

Form W-4 (2020)

General Instructions

Specific Instructions

Future Developments

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

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.

DRAFT AS OF
August 8, 2019
DO NOT FILE

Purpose of Form

Complete this withholding allowance certificate so that your
employer can withhold the correct federal income tax from
your pay. If too little is withheld, generally you will owe tax
when you file your tax return and may owe a penalty. If too
much is withheld, generally you will 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.
Exemption from withholding. You may claim exemption from
withholding for 2020 if you meet both of the following
conditions: you owed no federal tax in 2019 and you expect to
owe no federal income tax in 2020. You owed no federal
income tax in 2019 if your total tax on line 16 on your 2019
Form 1040 is zero or if line 16 is less than the refundable credits
on the total of lines 18a, 18b, and 18c. You expect to owe no
federal income tax in 2020 if you expect the same result in
2020. If you claim exemption, you will have no income tax
withheld from your paycheck and may owe taxes and penalties
when you file your 2020 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)
and complete Steps 1 and 5. Do not complete any other steps
on Form W-4. If you claim an exemption from withholding, you
will need to submit a new Form W-4 by February 16, 2021.
Your Privacy
If you want additional withholding and are concerned about
your privacy in Steps 2 and/or 4(a), you may check the box
in Step 2(c) or enter an additional amount you want withheld
per pay period in Step 4(c).
When to use the estimator. Consider using the estimator at
www.irs.gov/W4App if you:
1. Expect to work only part of the year;
2. Have dividend or capital gain income or are subject to
additional taxes, such as the net investment income tax;
3. Have self-employment income (see below);
4. Prefer the most accurate withholding for multiple job
situations; or
5. Prefer to limit information provided in Steps 2 through 4
but don’t want to sacrifice accuracy.
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.
Nonresident alien. If you’re a nonresident alien, see Notice
1392, Supplemental Form W-4 Instructions for Nonresident
Aliens, before completing this form.

Step 2. Use this step if you have more than one job at the
same time or are married filing jointly and you and your
spouse both work.
Consider checking the box in Step 2 if there are only two
jobs in the household. The standard deduction and tax
brackets will be divided equally between the two jobs.
Multiple job households. Complete Steps 3 through
! 4(b) on only one Form W-4 in the household.
CAUTION
Withholding will be most accurate if you do this on
the Form W-4 for the highest paying job.

▲

Step 3. Step 3 of Form W-4 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. 972, Child
Tax Credit and Credit for Other Dependents. You can also
include other tax credits in this step, such as education tax
credits and the foreign tax credit. 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. 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 1040ES, 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
2020 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.

Page 3

Form W-4 (2020)

Multiple Jobs Worksheet (Keep for your records.)
Use this worksheet if you choose the option in Step 2(b) on Form W-4. Complete this worksheet for only one of the jobs in the household
and enter the result on the Form W-4 for that job. Withholding will be most accurate if you enter the result on the Form W-4 for the
highest paying job.

DRAFT AS OF
August 8, 2019
DO NOT FILE

Note: If more than one job has annual wages of more than $99,000 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 your spouse also works, 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 . . . . . . . . . . . . . . . . . . . . . .

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 on line 2b .

2b $

2c $

Add the amounts from lines 2a and 2b and enter the result on line 2c .

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. . . . . .

Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. (You may round
this to the closest whole dollar amount.) 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) . . . . . . . .

Deductions Worksheet (Keep for your records.)
1

Enter an estimate of your 2020 itemized deductions. Such deductions may include qualifying home
mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical
expenses in excess of 10% of your income
. . . . . . . . . . . . . . . . . . .

{

}

• $XX,XXX if you’re married filing jointly or qualifying widow(er)
• $XX,XXX if you’re head of household
• $XX,XXX if you’re single or married filing separately

Enter:

If line 1 is greater than line 2, subtract line 2 from line 1. If line 2 is greater than line 1, enter “-0-” .

Enter an estimate of your student loan interest, deductible IRA contributions, and certain other
adjustments. See Pub. 505 for more information . . . . . . . . . . . . . . . . . .

Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 .

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
possessions 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 also
may 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.

Page 4

Form W-4 (2020)

Married Filing Jointly or Qualifying Widow(er)
Higher Paying Job
Annual Taxable
Wage & Salary
$0 $10,000 $20,000 $30,000 $40,000 -

9,999
19,999
29,999
39,999
49,999

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

$X
XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
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X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

DRAFT AS OF
August 8, 2019
DO NOT FILE

$50,000 - 59,999
$60,000 - 69,999
$70,000 - 79,999
$80,000 - 99,999
$100,000 - 149,999
$150,000 - 239,999
$240,000 - 259,999
$260,000 - 279,999
$280,000 - 299,999
$300,000 - 319,999
$320,000 - 364,999
$365,000 - 524,999
$525,000 and over

Single or Married Filing Separately

Higher Paying Job
Annual Taxable
Wage & Salary
$0 $10,000 $20,000 $30,000 $40,000 -

9,999
19,999
29,999
39,999
59,999

$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 349,999
$350,000 - 449,999
$450,000 and over

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

$XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
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XX,XXX
XX,XXX
XX,XXX
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XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

Head of Household
Higher Paying Job
Annual Taxable
Wage & Salary
$0 $10,000 $20,000 $30,000 $40,000 -

9,999
19,999
29,999
39,999
59,999

$60,000 - 79,999
$80,000 - 99,999
$100,000 - 124,999
$125,000 - 149,999
$150,000 - 174,999
$175,000 - 199,999
$200,000 - 249,999
$250,000 - 349,999
$350,000 - 449,999
$450,000 and over

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

$XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
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X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

$X,XXX
X,XXX
X,XXX
X,XXX
X,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX
XX,XXX

File Type	application/pdf
File Title	2020 Form W-4
Subject	Fillable
Author	SE:W:CAR:MP
File Modified	2019-08-08
File Created	2019-08-07