United States · Form W-4 · Federal income tax withholding
W-4 multiple jobs calculator.
Second job or a spouse who works? Enter annual wages for each job and get the extra amount the Multiple Jobs Worksheet puts in Step 4(c).
Look up the higher-paying job in the rows and the lower-paying job in the columns of the table for your filing status. That amount is the extra tax for the year. Divide it by the pay periods of your highest-paying job and enter it in Step 4(c). Example: single, $60,000 and $40,000 jobs gives $7,100 a year.
Your numbers
Step 4(c) amount
How the worksheet works
This is the Step 2(b) Multiple Jobs Worksheet on page 3 of the IRS Form W-4 (2026), with the three tables from page 5. Annual taxable wages are the wages from each job subject to income tax; use whole-year estimates. The tables are in $10,000 bands for the lower-paying job (up to $120,000) and wider bands for the higher-paying job.
Two jobs: line 1 is the table value at the higher job’s row and the lower job’s column. Three jobs: line 2a uses the highest and second-highest jobs, line 2b adds those two together as the row and uses the third job as the column, and line 2c adds 2a and 2b. The annual amount is divided by the pay periods of the highest-paying job and entered in Step 4(c) of that job’s Form W-4. Complete Steps 3 through 4(b) on the same form only.
Worked examples
Single, $60,000 and $40,000: row $60,000–$79,999, column $40,000–$49,999 = $7,100; paid every two weeks that is $273.08 per paycheck. Married filing jointly with three jobs of $80,000, $50,000 and $30,000: 2a = $6,610 (80,000 row, 50,000 column), 2b = $7,840 (130,000 row, 30,000 column), total $14,450 a year.
When the worksheet does not apply
The form says that if more than one job has annual wages above $120,000, or there are more than three jobs, you should use the tables in Pub. 505 or the IRS Tax Withholding Estimator. This calculator refuses those cases rather than guessing. If you have self-employment income, the estimator is also the right route. The checkbox in Step 2(c) is an alternative for exactly two jobs in total: it must be ticked on both forms and halves the standard deduction and brackets for each job.
Sources
- IRS Form W-4 (2026), created Dec 8, 2025: Step 2 options (a) to (c), the Step 2(b) Multiple Jobs Worksheet (page 3) and the Married Filing Jointly, Single or Married Filing Separately and Head of Household tables (page 5).
- IRS Publication 505 (2026), referenced by the form for more than three jobs or more than one job over $120,000.
- 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
Should I use the Multiple Jobs Worksheet or the Step 2 checkbox?
With only two jobs in total, the form says the checkbox is generally more accurate when the lower-paying job pays more than half of the higher-paying one; otherwise the worksheet is more accurate. This calculator shows the ratio.
Do both jobs need to be on the same W-4?
No, each job has its own Form W-4. Complete the worksheet on one form only, ideally the highest-paying job, and enter its result in Step 4(c) there. Leave Step 2(b) amounts off the other forms.
My spouse works. Do I use this?
Yes, if you are married filing jointly and both of you work. Treat each spouse’s job as one of the jobs and use the Married filing jointly table.
What if one of the jobs pays over $120,000?
One job above $120,000 is fine as the higher-paying job. If more than one job is above $120,000, or you have more than three jobs, the form sends you to Pub. 505 or the IRS estimator, and this calculator does not give a number.
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.