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W-4 Employee’s Withholding Certificate OMB No.

1545-0074

2022
Form ▶ 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.
(a) First name and middle initial Last name (b) Social security number
Step 1:
Enter
Address
Personal ▶ Does your name match the
name on your social security
Information card? If not, to ensure you get
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 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 2–4 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, when to use the estimator at www.irs.gov/W4App, 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 also
Multiple Jobs 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) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); 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 ........................... ▶

TIP: To be accurate, submit a 2022 Form W-4 for all other jobs. If you (or your spouse) have self-employment
income, including as an independent contractor, use the estimator.

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 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 ▶ $
Dependents Multiply the number of other dependents by $500 ........................... ▶ $
Add the amounts above and enter the total here ................................................................... 3 $
Step 4 (a) Other income (not from jobs). If you want tax withheld for other income you expect
(optional): 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) $

(c) Extra withholding. Enter any additional tax you want withheld each pay period ........... 4(c) $

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
employment number (EIN)
Only

For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 10220Q Form W-4 (2022)
Form W-4 (2022) 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 Form Step 2. Use this step if you (1) have more than one job at the
W-4, such as legislation enacted after it was published, go to same time, or (2) are married filing jointly and you and your
www.irs.gov/FormW4. spouse both work.
Purpose of Form Option (a) most accurately calculates the additional tax
Complete Form W-4 so that your employer can withhold the you need to have withheld, while option (b) does so with a
correct federal income tax from your pay. If too little is withheld, little less accuracy.
you will generally owe tax when you file your tax return and may If you (and your spouse) have a total of only two jobs, you may
owe a penalty. If too much is withheld, you will generally be due instead check the box in option (c). The box must also be
a refund. Complete a new Form W-4 when changes to your checked on the Form W-4 for the other job. If the box is
personal or financial situation would change the entries on the checked, the standard deduction and tax brackets will be cut in
form. For more information on withholding and when you must half for each job to calculate withholding. This option is roughly
furnish a new Form W-4, see Pub. 505, Tax Withholding and accurate for jobs with similar pay; otherwise, more tax than
Estimated Tax. necessary may be withheld, and this extra amount will be larger
the greater the difference in pay is between the two jobs.
Exemption from withholding. You may claim exemption from
withholding for 2022 if you meet both of the following conditions: Multiple jobs. Complete Steps 3 through 4(b) on only
you had no federal income tax liability in 2021 and you expect to
one Form W-4. Withholding will be most accurate if you
have no federal income tax liability in 2022. You had no federal
income tax liability in 2021 if (1) your total tax on line 24 on your do this on the Form W-4 for the highest paying job.
2021 Form 1040 or 1040-SR is zero (or less than the sum of lines Step 3. This step provides instructions for determining the
27a, 28, 29, and 30), or (2) you were not required to file a return
amount of the child tax credit and the credit for other
because your income was below the filing threshold for your correct
dependents that you may be able to claim when you file your
filing status. If you claim exemption, you will have no income tax
tax return. To qualify for the child tax credit, the child must be
withheld from your paycheck and may owe taxes and penalties under age 17 as of December 31, must be your dependent who
when you file your 2022 tax return. To claim exemption from generally lives with you for more than half the year, and must
withholding, certify that you meet both of the conditions above by
have the required social security number. You may be able to
writing “Exempt” on Form W-4 in the space below Step 4(c). Then, claim a credit for other dependents for whom a child tax credit
complete Steps 1(a), 1(b), and 5. Do not complete any other steps.
can’t be claimed, such as an older child or a qualifying relative.
You will need to submit a new Form W-4 by February 15, 2023.
For additional eligibility requirements for these credits, see Pub.
501, Dependents, Standard Deduction, and Filing Information.
Your privacy. If you prefer to limit information provided in You can also include other tax credits for which you are eligible
Steps 2 through 4, use the online estimator, which will also in this step, such as the foreign tax credit and the education tax
increase accuracy. credits. To do so, add an estimate of the amount for the year to
As an alternative to the estimator: if you have concerns with your credits for dependents and enter the total amount in Step
Step 2(c), you may choose Step 2(b); if you have concerns with 3. Including these credits will increase your paycheck and
Step 4(a), you may enter an additional amount you want reduce the amount of any refund you may receive when you file
withheld per pay period in Step 4(c). If this is the only job in your tax return.
your household, you may instead check the box in Step 2(c),
which will increase your withholding and significantly reduce Step 4 (optional).
your paycheck (often by thousands of dollars over the year). 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
When to use the estimator. Consider using the estimator at any jobs or self-employment. If you complete Step 4(a), you
www.irs.gov/W4App if you: likely won’t have to make estimated tax payments for that
1. Expect to work only part of the year; income. If you prefer to pay estimated tax rather than having
2. Have dividend or capital gain income, or are subject to tax on other income withheld from your paycheck, see Form
additional taxes, such as the Additional Medicare Tax; 1040-ES, Estimated Tax for Individuals.
3. Have self-employment income (see below); or
Step 4(b). Enter in this step the amount from the Deductions
4. Prefer the most accurate withholding for multiple job
Worksheet, line 5, if you expect to claim deductions other than
situations.
the basic standard deduction on your 2022 tax return and want
Self-employment. Generally, you will owe both income and to reduce your withholding to account for these deductions. This
self-employment taxes on any self-employment income you includes both itemized deductions and other deductions such
receive separate from the wages you receive as an employee. If as for student loan interest and IRAs.
you want to pay these taxes through withholding from your
Step 4(c). Enter in this step any additional tax you want withheld
wages, use the estimator at www.irs.gov/W4App to figure the
from your pay each pay period, including any amounts from the
amount to have withheld.
Multiple Jobs Worksheet, line 4. Entering an amount here will
Nonresident alien. If you’re a nonresident alien, see Notice reduce your paycheck and will either increase your refund or
1392, Supplemental Form W-4 Instructions for Nonresident reduce any amount of tax that you owe.
Aliens, before completing this form.
Form W-4 (2022) 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.
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; 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 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 2022 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 $

2 Enter: { • $25,900 if you’re married filing jointly or qualifying widow(er)


• $19,400 if you’re head of household
• $12,950 if you’re single or married filing separately
} .............................
2 $

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 on You are not required to provide the information requested on a form that is
this form to carry out the Internal Revenue laws of the United States. Internal Revenue subject to the Paperwork Reduction Act unless the form displays a valid OMB
Code sections 3402(f)(2) and 6109 and their regulations require you to provide this control number. Books or records relating to a form or its instructions must be
information; your employer uses it to determine your federal income tax withholding. retained as long as their contents may become material in the administration of
Failure to provide a properly completed form will result in your being treated as a any Internal Revenue law. Generally, tax returns and return information are
single person with no other entries on the form; providing fraudulent information may confidential, as required by Code section 6103.
subject you to penalties. Routine uses of this information include giving it to the The average time and expenses required to complete and file this form will vary
Department of Justice for civil and criminal litigation; to cities, states, the District of depending on individual circumstances. For estimated averages, see the instructions
Columbia, and U.S. commonwealths and possessions for use in administering their tax for your income tax return.
laws; and to the Department of Health and Human Services for use in the National
If you have suggestions for making this form simpler, we would be happy to hear
Directory of New Hires. We may also disclose this information to other countries under
from you. See the instructions for your income tax return.
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.
Form W-4 (2022) Page 4
Married Filing Jointly or Qualifying Widow(er)
Higher Paying Lower Paying Job Annual Taxable Wage & Salary
Job Annual $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
Taxable Wage & 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
Salary
$0 - 9,999 $0 $110 $850 $860 $1,020 $1,020 $1,020 $1,020 $1,020 $1,020 $1,770 $1,870
$10,000 - 19,999 110 1,110 1,860 2,060 2,220 2,220 2,220 2,220 2,220 2,970 3,970 4,070
$20,000 - 29,999 850 1,860 2,800 3,000 3,160 3,160 3,160 3,160 3,910 4,910 5,910 6,010
$30,000 - 39,999 860 2,060 3,000 3,200 3,360 3,360 3,360 4,110 5,110 6,110 7,110 7,210
$40,000 - 49,999 1,020 2,220 3,160 3,360 3,520 3,520 4,270 5,270 6,270 7,270 8,270 8,370
$50,000 - 59,999 1,020 2,220 3,160 3,360 3,520 4,270 5,270 6,270 7,270 8,270 9,270 9,370
$60,000 - 69,999 1,020 2,220 3,160 3,360 4,270 5,270 6,270 7,270 8,270 9,270 10,270 10,370
$70,000 - 79,999 1,020 2,220 3,160 4,110 5,270 6,270 7,270 8,270 9,270 10,270 11,270 11,370
$80,000 - 99,999 1,020 2,820 4,760 5,960 7,120 8,120 9,120 10,120 11,120 12,120 13,150 13,450
$100,000 - 149,999 1,870 4,070 6,010 7,210 8,370 9,370 10,510 11,710 12,910 14,110 15,310 15,600
$150,000 - 239,999 2,040 4,440 6,580 7,980 9,340 10,540 11,740 12,940 14,140 15,340 16,540 16,830
$240,000 - 259,999 2,040 4,440 6,580 7,980 9,340 10,540 11,740 12,940 14,140 15,340 16,540 17,590
$260,000 - 279,999 2,040 4,440 6,580 7,980 9,340 10,540 11,740 12,940 14,140 16,100 18,100 19,190
$280,000 - 299,999 2,040 4,440 6,580 7,980 9,340 10,540 11,740 13,700 15,700 17,700 19,700 20,790
$300,000 - 319,999 2,040 4,440 6,580 7,980 9,340 11,300 13,300 15,300 17,300 19,300 21,300 22,390
$320,000 - 364,999 2,100 5,300 8,240 10,440 12,600 14,600 16,600 18,600 20,600 22,600 24,870 26,260
$365,000 - 524,999 2,970 6,470 9,710 12,210 14,670 16,970 19,270 21,570 23,870 26,170 28,470 29,870
$525,000 and over 3,140 6,840 10,280 12,980 15,640 18,140 20,640 23,140 25,640 28,140 30,640 32,240
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 $400 $930 $1,020 $1,020 $1,250 $1,870 $1,870 $1,870 $1,870 $1,970 $2,040 $2,040
$10,000 - 19,999 930 1,570 1,660 1,890 2,890 3,510 3,510 3,510 3,610 3,810 3,880 3,880
$20,000 - 29,999 1,020 1,660 1,990 2,990 3,990 4,610 4,610 4,710 4,910 5,110 5,180 5,180
$30,000 - 39,999 1,020 1,890 2,990 3,990 4,990 5,610 5,710 5,910 6,110 6,310 6,380 6,380
$40,000 - 59,999 1,870 3,510 4,610 5,610 6,680 7,500 7,700 7,900 8,100 8,300 8,370 8,370
$60,000 - 79,999 1,870 3,510 4,680 5,880 7,080 7,900 8,100 8,300 8,500 8,700 8,970 9,770
$80,000 - 99,999 1,940 3,780 5,080 6,280 7,480 8,300 8,500 8,700 9,100 10,100 10,970 11,770
$100,000 - 124,999 2,040 3,880 5,180 6,380 7,580 8,400 9,140 10,140 11,140 12,140 13,040 14,140
$125,000 - 149,999 2,040 3,880 5,180 6,520 8,520 10,140 11,140 12,140 13,320 14,620 15,790 16,890
$150,000 - 174,999 2,040 4,420 6,520 8,520 10,520 12,170 13,470 14,770 16,070 17,370 18,540 19,640
$175,000 - 199,999 2,720 5,360 7,460 9,630 11,930 13,860 15,160 16,460 17,760 19,060 20,230 21,330
$200,000 - 249,999 2,970 5,920 8,310 10,610 12,910 14,840 16,140 17,440 18,740 20,040 21,210 22,310
$250,000 - 399,999 2,970 5,920 8,310 10,610 12,910 14,840 16,140 17,440 18,740 20,040 21,210 22,310
$400,000 - 449,999 2,970 5,920 8,310 10,610 12,910 14,840 16,140 17,440 18,740 20,040 21,210 22,470
$450,000 and over 3,140 6,290 8,880 11,380 13,880 16,010 17,510 19,010 20,510 22,010 23,380 24,680
Head of Household
Higher Paying Lower Paying Job Annual Taxable Wage & Salary
Job Annual $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
Taxable Wage & 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000
Salary
$0 - 9,999 $0 $760 $910 $1,020 $1,020 $1,020 $1,190 $1,870 $1,870 $1,870 $2,040 $2,040
$10,000 - 19,999 760 1,820 2,110 2,220 2,220 2,390 3,390 4,070 4,070 4,240 4,440 4,440
$20,000 - 29,999 910 2,110 2,400 2,510 2,680 3,680 4,680 5,360 5,530 5,730 5,930 5,930
$30,000 - 39,999 1,020 2,220 2,510 2,790 3,790 4,790 5,790 6,640 6,840 7,040 7,240 7,240
$40,000 - 59,999 1,020 2,240 3,530 4,640 5,640 6,780 7,980 8,860 9,060 9,260 9,460 9,460
$60,000 - 79,999 1,870 4,070 5,360 6,610 7,810 9,010 10,210 11,090 11,290 11,490 11,690 12,170
$80,000 - 99,999 1,870 4,210 5,700 7,010 8,210 9,410 10,610 11,490 11,690 12,380 13,370 14,170
$100,000 - 124,999 2,040 4,440 5,930 7,240 8,440 9,640 10,860 12,540 13,540 14,540 15,540 16,480
$125,000 - 149,999 2,040 4,440 5,930 7,240 8,860 10,860 12,860 14,540 15,540 16,830 18,130 19,230
$150,000 - 174,999 2,040 4,460 6,750 8,860 10,860 12,860 15,000 16,980 18,280 19,580 20,880 21,980
$175,000 - 199,999 2,720 5,920 8,210 10,320 12,600 14,900 17,200 19,180 20,480 21,780 23,080 24,180
$200,000 - 449,999 2,970 6,470 9,060 11,480 13,780 16,080 18,380 20,360 21,660 22,960 24,250 25,360
$450,000 and over 3,140 6,840 9,630 12,250 14,750 17,250 19,750 21,930 23,430 24,930 26,420 27,730

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