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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. 2022
(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 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
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); 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 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 ▶ $
Multiply the number of other dependents by $500 . . . .
Dependents ▶ $
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
(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 (2022)

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

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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 $

• $25,900 if you’re married filing jointly or qualifying widow(er)
2 Enter: • $19,400 if you’re head of household . . . . . . . . 2 $
{ • $12,950 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.
possessions for use in administering their tax laws; and to the Department of If you have suggestions for making this form simpler, we would be happy to hear
Health and Human Services for use in the National Directory of New Hires. We from you. See the instructions for your income tax return.
may also 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 (2022)                                                                                                                         Page 4
                                     Married Filing Jointly or Qualifying Widow(er)
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 $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 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 $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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