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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. 2024
(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, and when to use the estimator at www.irs.gov/W4App.

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) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4). If you
or your spouse have self-employment income, use this option; or
(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 . . . . . . . . . . . . . . . . . .

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 (2024)

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Form W-4 (2024) 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 Option (a) most accurately calculates the additional tax
you need to have withheld, while option (b) does so with a
Complete Form W-4 so that your employer can withhold the
little less accuracy.
correct federal income tax from your pay. If too little is
withheld, you will generally owe tax when you file your tax Instead, if you (and your spouse) have a total of only two
return and may owe a penalty. If too much is withheld, you jobs, you may check the box in option (c). The box must also
will generally be due a refund. Complete a new Form W-4 be checked on the Form W-4 for the other job. If the box is
when changes to your personal or financial situation would checked, the standard deduction and tax brackets will be
change the entries on the form. For more information on cut in half for each job to calculate withholding. This option
withholding and when you must furnish a new Form W-4, is accurate for jobs with similar pay; otherwise, more tax
see Pub. 505, Tax Withholding and Estimated Tax. than necessary may be withheld, and this extra amount will
be larger the greater the difference in pay is between the two
Exemption from withholding. You may claim exemption
jobs.
from withholding for 2024 if you meet both of the following
conditions: you had no federal income tax liability in 2023 Multiple jobs. Complete Steps 3 through 4(b) on only
and you expect to have no federal income tax liability in ▲! one Form W-4. Withholding will be most accurate if
CAUTION
2024. You had no federal income tax liability in 2023 if (1) you do this on the Form W-4 for the highest paying job.
your total tax on line 24 on your 2023 Form 1040 or 1040-SR Step 3. This step provides instructions for determining the
is zero (or less than the sum of lines 27, 28, and 29), or (2) amount of the child tax credit and the credit for other
you were not required to file a return because your income dependents that you may be able to claim when you file your
was below the filing threshold for your correct filing status. If tax return. To qualify for the child tax credit, the child must
you claim exemption, you will have no income tax withheld be under age 17 as of December 31, must be your
from your paycheck and may owe taxes and penalties when dependent who generally lives with you for more than half
you file your 2024 tax return. To claim exemption from the year, and must have the required social security number.
withholding, certify that you meet both of the conditions You may be able to claim a credit for other dependents for
above by writing “Exempt” on Form W-4 in the space below whom a child tax credit can’t be claimed, such as an older
Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not child or a qualifying relative. For additional eligibility
complete any other steps. You will need to submit a new requirements for these credits, see Pub. 501, Dependents,
Form W-4 by February 15, 2025. Standard Deduction, and Filing Information. You can also
Your privacy. Steps 2(c) and 4(a) ask for information include other tax credits for which you are eligible in this
regarding income you received from sources other than the step, such as the foreign tax credit and the education tax
job associated with this Form W-4. If you have concerns with credits. To do so, add an estimate of the amount for the year
providing the information asked for in Step 2(c), you may to your credits for dependents and enter the total amount in
choose Step 2(b) as an alternative; if you have concerns with Step 3. Including these credits will increase your paycheck
providing the information asked for in Step 4(a), you may and reduce the amount of any refund you may receive when
enter an additional amount you want withheld per pay period you file your tax return.
in Step 4(c) as an alternative. Step 4 (optional).
When to use the estimator. Consider using the estimator at Step 4(a). Enter in this step the total of your other
www.irs.gov/W4App if you: estimated income for the year, if any. You shouldn’t include
1. Expect to work only part of the year; income from any jobs or self-employment. If you complete
Step 4(a), you likely won’t have to make estimated tax
2. Receive dividends, capital gains, social security, bonuses, payments for that income. If you prefer to pay estimated tax
or business income, or are subject to the Additional rather than having tax on other income withheld from your
Medicare Tax or Net Investment Income Tax; or paycheck, see Form 1040-ES, Estimated Tax for Individuals.
3. Prefer the most accurate withholding for multiple job Enter in this step the amount from the
Step 4(b).
situations. Deductions Worksheet, line 5, if you expect to claim
Self-employment. Generally, you will owe both income and deductions other than the basic standard deduction on your
self-employment taxes on any self-employment income you 2024 tax return and want to reduce your withholding to
receive separate from the wages you receive as an account for these deductions. This includes both itemized
employee. If you want to pay these taxes through deductions and other deductions such as for student loan
withholding from your wages, use the estimator at interest and IRAs.
www.irs.gov/W4App to figure the amount to have withheld. Enter in this step any additional tax you want
Step 4(c).
Nonresident alien. If you’re a nonresident alien, see Notice withheld from your pay each pay period , including any
1392, Supplemental Form W-4 Instructions for Nonresident amounts from the Multiple Jobs Worksheet, line 4. Entering
Aliens, before completing this form. an amount here will reduce your paycheck and will either
increase your refund or reduce any amount of tax that you
owe.

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Form W-4 (2024) 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; 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 2024 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 $
• $29,200 if you’re married filing jointly or a qualifying surviving spouse
2 Enter: • $21,900 if you’re head of household . . . . . 2 $
{ • $14,600 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 (2024)                                                                                                                         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         $780       $850       $940       $1,020     $1,020     $1,020     $1,020     $1,020    $1,020      $1,370
$10,000 -   19,999     0  780        1,780      1,940      2,140      2,220      2,220      2,220      2,220      2,220     2,570       3,570
$20,000 -   29,999  780   1,780      2,870      3,140      3,340      3,420      3,420      3,420      3,420      3,770     4,770       5,770
$30,000 -   39,999  850   1,940      3,140      3,410      3,610      3,690      3,690      3,690      4,040      5,040     6,040       7,040
$40,000 -   49,999  940   2,140      3,340      3,610      3,810      3,890      3,890      4,240      5,240      6,240     7,240       8,240
$50,000 -   59,999  1,020 2,220      3,420      3,690      3,890      3,970      4,320      5,320      6,320      7,320     8,320       9,320
$60,000 -   69,999  1,020 2,220      3,420      3,690      3,890      4,320      5,320      6,320      7,320      8,320     9,320       10,320
$70,000 -   79,999  1,020 2,220      3,420      3,690      4,240      5,320      6,320      7,320      8,320      9,320     10,320      11,320
$80,000 -   99,999  1,020 2,220      3,620      4,890      6,090      7,170      8,170      9,170      10,170     11,170    12,170      13,170
$100,000 - 149,999  1,870 4,070      6,270      7,540      8,740      9,820      10,820     11,820     12,830     14,030    15,230      16,430
$150,000 - 239,999  1,960 4,360      6,760      8,230      9,630      10,910     12,110     13,310     14,510     15,710    16,910      18,110
$240,000 - 259,999  2,040 4,440      6,840      8,310      9,710      10,990     12,190     13,390     14,590     15,790    16,990      18,190
$260,000 - 279,999  2,040 4,440      6,840      8,310      9,710      10,990     12,190     13,390     14,590     15,790    16,990      18,190
$280,000 - 299,999  2,040 4,440      6,840      8,310      9,710      10,990     12,190     13,390     14,590     15,790    16,990      18,380
$300,000 - 319,999  2,040 4,440      6,840      8,310      9,710      10,990     12,190     13,390     14,590     15,980    17,980      19,980
$320,000 - 364,999  2,040 4,440      6,840      8,310      9,710      11,280     13,280     15,280     17,280     19,280    21,280      23,280
$365,000 - 524,999  2,720 6,010      9,510      12,080     14,580     16,950     19,250     21,550     23,850     26,150    28,450      30,750
$525,000 and over   3,140 6,840      10,540     13,310     16,010     18,590     21,090     23,590     26,090     28,590    31,090      33,590
                                             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      $240  $870       $1,020     $1,020     $1,020     $1,540     $1,870     $1,870     $1,870     $1,870    $1,910      $2,040
$10,000 -   19,999  870   1,680      1,830      1,830      2,350      3,350      3,680      3,680      3,680      3,720     3,920       4,050
$20,000 -   29,999  1,020 1,830      1,980      2,510      3,510      4,510      4,830      4,830      4,870      5,070     5,270       5,400
$30,000 -   39,999  1,020 1,830      2,510      3,510      4,510      5,510      5,830      5,870      6,070      6,270     6,470       6,600
$40,000 -   59,999  1,390 3,200      4,360      5,360      6,360      7,370      7,890      8,090      8,290      8,490     8,690       8,820
$60,000 -   79,999  1,870 3,680      4,830      5,840      7,040      8,240      8,770      8,970      9,170      9,370     9,570       9,700
$80,000 -   99,999  1,870 3,690      5,040      6,240      7,440      8,640      9,170      9,370      9,570      9,770     9,970       10,810
$100,000 - 124,999  2,040 4,050      5,400      6,600      7,800      9,000      9,530      9,730      10,180     11,180    12,180      13,120
$125,000 - 149,999  2,040 4,050      5,400      6,600      7,800      9,000      10,180     11,180     12,180     13,180    14,180      15,310
$150,000 - 174,999  2,040 4,050      5,400      6,860      8,860      10,860     12,180     13,180     14,230     15,530    16,830      18,060
$175,000 - 199,999  2,040 4,710      6,860      8,860      10,860     12,860     14,380     15,680     16,980     18,280    19,580      20,810
$200,000 - 249,999  2,720 5,610      8,060      10,360     12,660     14,960     16,590     17,890     19,190     20,490    21,790      23,020
$250,000 - 399,999  2,970 6,080      8,540      10,840     13,140     15,440     17,060     18,360     19,660     20,960    22,260      23,500
$400,000 - 449,999  2,970 6,080      8,540      10,840     13,140     15,440     17,060     18,360     19,660     20,960    22,260      23,500
$450,000 and over   3,140 6,450      9,110      11,610     14,110     16,610     18,430     19,930     21,430     22,930    24,430      25,870
                                                        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 $510       $850       $1,020     $1,020     $1,020     $1,020     $1,220     $1,870     $1,870    $1,870      $1,960
$10,000 -   19,999  510   1,510      2,020      2,220      2,220      2,220      2,420      3,420      4,070      4,070     4,160       4,360
$20,000 -   29,999  850   2,020      2,560      2,760      2,760      2,960      3,960      4,960      5,610      5,700     5,900       6,100
$30,000 -   39,999  1,020 2,220      2,760      2,960      3,160      4,160      5,160      6,160      6,900      7,100     7,300       7,500
$40,000 -   59,999  1,020 2,220      2,810      4,010      5,010      6,010      7,070      8,270      9,120      9,320     9,520       9,720
$60,000 -   79,999  1,070 3,270      4,810      6,010      7,070      8,270      9,470      10,670     11,520     11,720    11,920      12,120
$80,000 -   99,999  1,870 4,070      5,670      7,070      8,270      9,470      10,670     11,870     12,720     12,920    13,120      13,450
$100,000 - 124,999  2,020 4,420      6,160      7,560      8,760      9,960      11,160     12,360     13,210     13,880    14,880      15,880
$125,000 - 149,999  2,040 4,440      6,180      7,580      8,780      9,980      11,250     13,250     14,900     15,900    16,900      17,900
$150,000 - 174,999  2,040 4,440      6,180      7,580      9,250      11,250     13,250     15,250     16,900     18,030    19,330      20,630
$175,000 - 199,999  2,040 4,510      7,050      9,250      11,250     13,250     15,250     17,530     19,480     20,780    22,080      23,380
$200,000 - 249,999  2,720 5,920      8,620      11,120     13,420     15,720     18,020     20,320     22,270     23,570    24,870      26,170
$250,000 - 449,999  2,970 6,470      9,310      11,810     14,110     16,410     18,710     21,010     22,960     24,260    25,560      26,860
$450,000 and over   3,140 6,840      9,880      12,580     15,080     17,580     20,080     22,580     24,730     26,230    27,730      29,230

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