How to Fill Out a W-4 Form's Deductions and Adjustment Worksheet
- 1). Print Form W-4 and the personal allowance worksheet from the IRS website. Call 800-TAX-FORM to have a W-4 Form and worksheet sent by mail.
- 2). Enter "1" on line A. Taxpayers are allowed to claim 0 as opposed to 1. Only enter a "1" if you cannot be claimed as a dependent by another taxpayer.
- 3). Write "1" on line B. Married taxpayers with one job and an unemployed spouse can enter "1" on line B. Single taxpayers with one job may enter "1" on line B. Taxpayers with a second job that pays less than $1,500 are allowed to enter "1" on line B. If a married taxpayer's spouse makes less than $1,500, enter "1" on line B. Again, a taxpayer may write "0" on line B if she does not want to claim the allowance.
- 4). Record "1" on line C. This allowance exists for married taxpayers who want an allowance for their spouse. However, taxpayers may record "0" instead so that enough tax is withheld, as explained by the IRS website.
- 5). Communicate the number of dependents on line D. The number of dependents on line D should equal the number that a taxpayer will claim on his tax return. However, a taxpayer has the ability to enter "0" or claim fewer dependents than the maximum amount. For example, a taxpayer with three dependents may choose to claim only one. Exclude your spouse and yourself.
- 6). Enter "1" on line E, if you are claiming head of household status on your federal tax return. Head of household status is reserved for unmarried taxpayers with at least one dependent. The taxpayer must have paid more than half the cost associated with maintaining the home in order to file as head of household.
- 7). Record "1" on line F. Taxpayers with at least $1,900 in dependent and child care expenses can claim the allowance on line F. The $1,900 amount must exclude child support payments.
- 8). Multiply each eligible child by 2, if a taxpayer has total income of less than $61,000 or $90,000 in the case of married taxpayers. Subtract 1 from this number for taxpayers with three or more eligible children. For example, a taxpayer who makes $50,000 with three eligible children can enter "5" on line G. Single taxpayers with income between $61,000 and $84,000, or married taxpayers who make between $90,000 and $119,000, may enter "1" for each eligible child. Taxpayers with more than six eligible children can add "1" to line G. For instance, a single taxpayer who makes $70,000 with four eligible children can write "4" on line G.
- 9). Add lines A through G to come to the total number of allowances you've claimed. For example, if the result of adding lines A through G results in 4, the taxpayer will claim 4 allowances on line 5 of Form W-4.