Form W-4 (2017)
Purpose. Complete Form W-4 so that your
employer can withhold the correct federal income
tax from your pay. Consider completing a newForm
W-4 each year and when your personal orfinancial
Exemption from withholding. If you areexempt,
complete only lines 1, 2, 3, 4, and 7and sign the
form to validate it. Your exemptionfor 2017 expires
February 15, 2018. SeePub. 505, Tax Withholding
and Estimated Tax.
Note: If another person can claim you as adependent
on his or her tax return, you can’t claim exemption
fromwithholding if your total income exceeds $1,050
and includes more than $350 of unearnedincome (for
example, interest and dividends).
Exceptions. An employee may be able to claim
exemption from withholding even if the employee is
a dependent, if the employee:
• Is age 65 or older,
• Is blind, or
• Will claim adjustments to income; tax credits; or
itemized deductions, on his or her tax return.
The exceptions don’t apply to supplemental wages
greater than $1,000,000.
Basic instructions. If you aren’t exempt,complete
the Personal Allowances Worksheet below. The
worksheets on page 2 further adjustyour
withholding allowances based on itemized
deductions, certain credits, adjustments toincome,
or two-earners/multiple jobs situations.
Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances. For regular
wages, withholding must be based on allowances
you claimed and may not be a flat amount or
percentage of wages.
Head of household. Generally, you can claimhead
of household filing status on your taxreturn only if
you are unmarried and pay morethan 50% of the
costs of keeping up a homefor yourself and your
dependent(s) or otherqualifying individuals. See
Pub. 501,Exemptions, Standard Deduction, and
FilingInformation, for information.
Tax credits. You can take projected taxcredits into
account in figuring your allowablenumber of
withholding allowances. Credits forchild or dependent
care expenses and thechild tax credit may be claimed
using the Personal Allowances Worksheet below.
SeePub. 505 for information on convertingyour other
credits into withholding allowances.
Nonwage income. If you have a large amountof
nonwage income, such as interest ordividends,
consider making estimated tax payments using Form
1040-ES, Estimated Tax for Individuals. Otherwise,
you may owe additional tax. If you have pension or
annuity income, see Pub. 505 to find out if you should
adjust your withholding on Form W-4 or W-4P.
Two earners or multiple jobs. If you have a
working spouse or more than one job, figurethe
total number of allowances you are entitledto claim
on all jobs using worksheets from onlyone Form
W-4. Your withholding usually willbe most accurate
when all allowances areclaimed on the Form W-4
for the highestpaying job and zero allowances are
claimed onthe others. See Pub. 505 for details.
Nonresident alien. If you are a nonresidentalien, see
Notice 1392, Supplemental FormW-4 Instructions for
Nonresident Aliens, beforecompleting this form.
Check your withholding. After your Form W-4takes
effect, use Pub. 505 to see how theamount you are
having withheld compares toyour projected total tax
for 2017. See Pub.505, especially if your earnings
exceed$130,000 (Single) or $180,000 (Married).
Future developments. Information about any future
developments affecting Form W-4 (such as
legislation enacted after we release it) will be posted
Personal Allowances Worksheet (Keep for your records.)
AEnter “1” for yourself if no one else can claim you as a dependent..................A
BEnter “1” if:
• You’re single and have only one job; or
• You’re married, have only one job, and your spouse doesn
t work; or ...
Your wages from a second job or your spouse’s wages (or the total of both) are $1
Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or more
than one job. (Entering “-0-” may help you avoid having too little tax withheld.) ..............
DEnter number of dependents (other than your spouse or yourself) you will claim on your tax return ........D
EEnter “1” if you will file as head of household on your tax return (see conditions under Head of household above) ..E
FEnter “1” if you have at least $
of child or dependent care expenses for which you plan to claim a credit ...F
(Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
GChild Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $
if married), enter “2” for each eligible child; then less “1” if you
have two to four eligible children or less “2” if you have five or more eligible children.
• If your total income will be between $70,000 and $84,000 ($100,000 and $119,000 if married), enter “1” for each eligible child.
Add lines A through G and enter total here. (Note: This may be different from the number of exemptions you claim on your tax return.)
• If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
and Adjustments Worksheet on page 2.
• If you are single and havemore than one job or are married and you and your spouse both work and the combined
earnings from all jobs exceed $
if married), see the Two-Earners/Multiple Jobs Worksheet on page 2
to avoid having too little tax withheld.
• If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.
Separate here and give Form W-4 to your employer. Keep the top part for your records.
Department of the Treasury
Internal Revenue Service
Employee’s Withholding Allowance Certificate
Whether you are entitled to claim a certain number of allowances or exemption from withholding is
subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.
OMB No. 1545-0074
1 Your first name and middle initialLast name
Home address (number and street or rural route)
City or town, state, and ZIP code
2 Your social security number
SingleMarriedMarried, but withhold at higher Single rate.
Note: If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
If your last name differs from that shown on your social security card,
check here. You must call 1-800-772-1213 for a replacement card.
5Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)5
6Additional amount, if any, you want withheld from each paycheck ..............6
7I claim exemption from withholding for 2017, and I certify that I meet both of the following conditions for exemption.
• Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and
• This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.
If you meet both conditions, write “Exempt” here ...............
Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete.
(This form is not valid unless you sign it.)
8 Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.)
9 Office code (optional)
10 Employer identification number (EIN
For Privacy Act and Paperwork Reduction Act Notice, see page 2.
Cat. No. 10220Q
Form W-4 (2017)