United States · Form W-4 · Federal income tax withholding
W-4 allowances converter.
Still thinking in allowances? Enter the number from your old Form W-4 and see the matching entry on the current form.
Allowances no longer exist on Form W-4. Payroll treated each allowance on a 2019-or-earlier form as $4,300 off annual wages, and the current form takes $8,600 ($12,900 married filing jointly) off automatically. The difference goes in Step 4(b) if positive, or Step 4(a) if negative.
Your numbers
Equivalent entries on the current W-4
How the conversion works
IRS Publication 15-T (2026) Worksheet 1A has two paths. For a Form W-4 from 2020 or later it subtracts Step 4(b) plus a fixed $8,600 ($12,900 if married filing jointly) from annualized wages (line 1g). For a Form W-4 from 2019 or earlier it subtracts $4,300 for every allowance (line 1k). Both then use the same Standard percentage table. This page picks Step 4 amounts so the two paths reach the same adjusted annual wage.
Formula: difference = allowances × $4,300 − $8,600 (or $12,900 for a married filer). If the difference is positive, enter it in Step 4(b). If negative, enter its absolute value in Step 4(a). Old line 6 extra withholding becomes Step 4(c).
Worked example
Single with 3 allowances: 3 × $4,300 = $12,900. Less $8,600 = $4,300, so Step 4(b) = $4,300. Married with 2 allowances: $8,600 − $12,900 = −$4,300, so Step 4(a) = $4,300.
| Allowances | Old reduction | Single: enter | Married: enter |
|---|---|---|---|
| 0 | $0 | 4(a) $8,600 | 4(a) $12,900 |
| 1 | $4,300 | 4(a) $4,300 | 4(a) $8,600 |
| 2 | $8,600 | nothing | 4(a) $4,300 |
| 3 | $12,900 | 4(b) $4,300 | nothing |
| 4 | $17,200 | 4(b) $8,600 | 4(b) $4,300 |
| 5 | $21,500 | 4(b) $12,900 | 4(b) $8,600 |
| 6 | $25,800 | 4(b) $17,200 | 4(b) $12,900 |
| 7 | $30,100 | 4(b) $21,500 | 4(b) $17,200 |
| 8 | $34,400 | 4(b) $25,800 | 4(b) $21,500 |
What this is and is not
The IRS does not publish an official allowance-to-W-4 conversion. This is arithmetic from Worksheet 1A, so it matches how payroll software would have treated the old form, not a recommendation of how many allowances you should have claimed. It also ignores credits you may now claim in Step 3, the Head of Household table, which is not used with old forms, and anything on your return that differs from the percentage method. The current form also asks for a new filing status and optional Steps 2 and 3. Pub. 15-T still gives employers a method for forms from 2019 or earlier, but the Multiple Jobs Worksheet on the current form says that if you have not updated your withholding since 2019 you should submit a new Form W-4 for your other jobs.
Sources
- IRS Publication 15-T (2026), dated Dec 3, 2025: Worksheet 1A lines 1g ($12,900 / $8,600) and 1j to 1l ($4,300 per allowance), and the introduction stating that beginning with the 2020 Form W-4 employees can no longer request adjustments using withholding allowances.
- IRS Form W-4 (2026): Steps 3 and 4 of the current form.
- All figures are for tax year 2026 and were retrieved from the IRS in October 2026. The IRS republishes them every year; this page covers 2026 only.
Frequently asked questions
How many allowances should I claim on a W-4 now?
None. Since the 2020 Form W-4 there are no withholding allowances. You enter a filing status and, if they apply, amounts for multiple jobs, credits, other income, deductions and extra withholding.
Is my old W-4 with allowances still valid?
Publication 15-T still gives employers a method for a Form W-4 from 2019 or earlier, so a valid old form can stay in use. A new employee who does not furnish any Form W-4 is treated as single with no other entries.
Is this an official IRS conversion?
No. The IRS publishes no conversion table. This uses the two Worksheet 1A paths in Publication 15-T to produce a Step 4 amount that gives the same adjusted annual wage.
What do I do with extra withholding from the old form?
Enter the same per-paycheck amount in Step 4(c) of the current Form W-4.
Estimate only
This page is educational and is not tax advice. It runs in your browser, stores nothing and does not check anything with the IRS or your employer. Your employer’s payroll system, your exact Form W-4 and your actual return decide what is really withheld and owed. For the most accurate result use the IRS Tax Withholding Estimator.