United States · Form W-4 · Federal income tax withholding

W-4 steps 2 to 4 estimator.

Answer a few questions about jobs, children, other income and deductions and get the numbers to put on each step of the 2026 Form W-4.

Step 3 is $2,200 per qualifying child under 17 plus $500 per other dependent (total income up to $200,000, or $400,000 joint). Step 4(a) is other income, 4(b) comes from the Deductions Worksheet and 4(c) is extra tax per paycheck. With two jobs, Step 2 is a checkbox on both forms or the Multiple Jobs Worksheet amount in 4(c).

Tax year 2026IRS Form W-4 (2026)Retrieved October 2026

Your numbers

Step 1(c) filing statusMarried filing separately is entered as Single on the form; it only changes the deduction limits here.

How often this job pays you

This job: annual taxable wages ($)Fill in Steps 3 and 4(b) on the W-4 for your highest-paying job.

Other job or spouse’s job: annual taxable wages ($)Leave at 0 if you have one job. Three or more jobs: use the multiple jobs calculator.

Qualifying children under 17

Other dependentsOlder children or qualifying relatives you can claim.

Other credits, annual ($)For example education credits or the foreign tax credit.

Other income not from jobs, annual ($)Interest, dividends, retirement income. Not self-employment income.

Extra tax to withhold each paycheck ($)

Step 4(b) Deductions Worksheet inputs (optional)

Qualified tips (annual $)Counts up to $25,000 if total income is under $150,000 ($300,000 joint).

Qualified overtime, the “and-a-half” part (annual $)Counts up to $12,500 ($25,000 joint) if total income is under $150,000 ($300,000 joint).

Qualified passenger vehicle loan interest (annual $)Counts up to $10,000 if total income is under $100,000 ($200,000 joint).

I will be 65 or older by the end of 2026

My spouse will be 65 or older by the end of 2026 (joint)

Student loan interest, IRA, educator expenses and other adjustments (annual $)

Medical and dental expenses (annual $)Only the part above 7.5% of total income counts.

State and local taxes paid (annual $)The worksheet counts up to $40,400 ($20,200 if married filing separately) when total income is under $505,000 ($252,500 if separate).

Home acquisition debt

Home mortgage interest and insurance premiums (annual $)

Gifts to charity (annual $)Only the part above 0.5% of total income counts when itemizing.

Other itemized deductions (annual $)

Cash gifts to charity if you take the standard deduction (annual $)Counts up to $1,000 ($2,000 joint).

What to enter on your W-4

What each step asks for

Step 2 applies if you hold more than one job at a time, or you are married filing jointly and your spouse also works. The three options on the form are the IRS estimator, the Multiple Jobs Worksheet (result goes in Step 4(c)), or, with only two jobs in total, a checkbox that must be ticked on both forms. The form says the checkbox is generally more accurate than the worksheet when the lower-paying job pays more than half of the higher-paying one.

Step 3 multiplies qualifying children under 17 by $2,200 and other dependents by $500, and adds any other credits. It is only available if total income will be $200,000 or less ($400,000 or less if married filing jointly). Fill Steps 3 to 4(b) on one form only.

Step 4(a) is other income you want withheld on. Step 4(b) is line 15 of the Deductions Worksheet when you expect deductions beyond the standard deduction. Step 4(c) is any extra tax per paycheck, including the Multiple Jobs Worksheet line 4.

Worked example

Single, paid every two weeks, $60,000 at this job and $40,000 at a second job, one child under 17. Step 3 = 1 × $2,200 = $2,200. Both jobs total two, and $40,000 is more than half of $60,000, so the checkbox on both forms is an option. Using the worksheet instead: the single table gives $7,100 a year for a $60,000 and $40,000 pair, so $7,100 ÷ 26 = $273.08 in Step 4(c).

Limits

This estimator uses the form’s own worksheets and is not the IRS estimator. It does not handle self-employment income, the Additional Medicare Tax, the Net Investment Income Tax or mid-year changes; for those the form tells you to use the IRS Tax Withholding Estimator. Where the Deductions Worksheet gives no amount (for example state and local taxes above the income limit) this tool enters $0, which can understate deductions.

Sources

IRS Form W-4 (2026), created Dec 8, 2025: Steps 2 to 4, the Step 2(b) Multiple Jobs Worksheet and its tables, and the Step 4(b) Deductions Worksheet (lines 1 to 15).
IRS Rev. Proc. 2025-32 section 4.05: child tax credit maximum of $2,200 for 2026.
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

Which job should I fill Steps 3 and 4 on?

The highest-paying job. The Form W-4 says to complete Steps 3 through 4(b) on only one form and that withholding is most accurate on the highest-paying job.

Should I tick the Step 2 box or use the worksheet?

With exactly two jobs, the form says the checkbox is generally more accurate when the lower-paying job pays more than half of the higher-paying job. Otherwise the Multiple Jobs Worksheet is more accurate. Use the IRS estimator if you have self-employment income.

Do I have to fill in Steps 2 to 4?

No. The form says to complete Steps 2 to 4 only if they apply to you. If you skip them, withholding is based on the standard deduction.

Why is Step 3 zero when I have children?

Step 3 child and dependent amounts only apply when total income will be $200,000 or less ($400,000 or less if married filing jointly). Above that, the form does not use these amounts.

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.