If you are an employee, you should expect to fill out an IRS Form W-4 , a document your employer uses to calculate how much federal income taxes to withhold from your paycheck. The amount withheld from your paycheck will depend on your number of dependents, jobs, and deductions.
If you have multiple jobs or a side job in addition to your primary job, you will need to file a W-4 with each employer, but only include the extra amount to withhold on one of the forms. Our step-by-step guide can help you complete your W-4s accurately so you don’t over or underpay your taxes.
When you have a second job or an additional source of income, you should claim extra withholding on your W-4 to account for the additional income. Two jobs often push you into a higher income bracket, so you must withhold more of your income using line 4(c).
If you have multiple jobs, use step 2 to guide you on how to fill out your W-4. Check the box in step 2(c) if the lower paying job is more than half of the wage of the higher paying job. If it is lower, use the multiple jobs worksheet and record the amount to withhold on line 4(c).
Your options for filling out a W-4 will change depending on whether your second job is a full-time or a part-time position. Some jobs, such as contract work, may require filing a W-9 instead of a W-4. If this is the case, you will need to use the multiple jobs worksheet to calculate how much extra to withhold because of your second job.
If you have a part-time second job, use the Multiple Jobs Worksheet on Page 4 of your W-4 to calculate the taxes to withhold. Once you have used the worksheet to calculate the amount, record it on line 4(c) as extra withholding.
Example: You are a single taxpayer and work two jobs: a full-time primary position with a yearly salary of $25,000 and a part-time second job with a taxable annual wage of $12,000. Your primary job pays you monthly, resulting in 12 pay periods per year.
First, ensure you use Form W-4 corresponding to the highest-paying job. Then, refer to the table on Page 4 and find the value relevant to your filing status and the annual taxable wages and salaries for both jobs: in this case, the value needed is 1,750.
Enter that value in Field 1 of Step 2(b). Skip fields 2a, 2b, and 2c. In Field 3, the number of pay periods to enter is 12. The value to enter in Field 4 is equal to the number in Field 1 divided by the pay periods entered in Field 3. In this instance, it is 1,750 divided by 12, or 145.83. If you don’t wish to add extra withholding, enter the same value in Step 4(c).
If you have another full-time job as a second job that also requires a W-4, then you have the option to check the box in step 2(c). Check the box if both jobs have similar pay (the lower paying job is more than half of the higher paying job). If not, use the multiple jobs worksheet to calculate how much extra withholding you need to record on line 4(c).
Example: You are a single taxpayer working two jobs, each corresponding to a Form W-4. Your primary job has a salary of $30,000, and your second job has a salary of $25,000. Because your secondary job pays more than half your first, your tax withholdings will be more accurate if you check the Step 2(c) box on both forms. Then, fill out one of your W-4 forms, leaving steps 3-4(b) blank on the other, as per the instructions.
When filling out your W-4, one of the first things you will do is fill in your personal information in step one. Step 1(c) is your marital status, where your options are single/married filing separately, married filing jointly/qualifying surviving spouse, or head of household.
Depending on your answer to your marital status, you will have to change how you file your W-4 with multiple jobs and record your extra withholdings.
If you are single with a second job, mark the box labeled single in step 1(c), then choose the option in step 2 that best applies to you. Check the step 2(c) box if your jobs have similar pay. If not, use the multiple jobs worksheet to determine your extra withholdings.
Example: You are a single taxpayer working two jobs: a full-time primary position with a yearly salary of $32,000 and a part-time second job with an annual salary of $9,500. Your primary job pays you weekly, resulting in 52 pay periods.
Check the “Single or Married filing separately” box in Step 1(c) of your Form W-4s. In Step 2, as your second job’s yearly income is less than half the first, leave the Step 2(c) box unchecked and use the Multiple Jobs Worksheet instead.
Per the Single or Married Filing Separately table on Page 4, the value to enter in Step 2(b) Field 1 is 1,020. In Field 3, enter your primary job’s number of pay periods: 52. In Field 4, the value to enter is equal to 1,020 divided by 52: 19.62. Enter the same value in the field in Step 4(c) if you don’t wish to add extra withholding.
If you are married and filing jointly, you will both need to complete a W-4 for your job, but only one needs to withhold taxes, claim dependents, and mark deductions. If either you or your spouse works a second job in addition to each of your primary jobs, you should report all withholdings on a single W-4.
Since you will be filing for a minimum of three jobs, you will need to use the multiple jobs worksheet to calculate how much more should be withheld. To do this, you should first use the two higher paying jobs with the worksheet, and then add both of the higher paying jobs together and use them with the lowest paying job on the worksheet. Add the results together and complete the rest of the worksheet to determine how much more to withhold.
Example: You are a married taxpayer working two jobs, and you are filing jointly with your spouse, who works one job, resulting in a total of three jobs. Your primary job pays $46,000 a year, your secondary job pays $11,000 a year, and your spouse’s job pays $38,000 a year. Your primary job pays you monthly, resulting in 12 pay periods.
First, check the “Married filing jointly or Qualifying surviving spouse” box on all Form W-4s. In Step 2, you’ll need to refer to the Multiple Jobs Worksheet and follow the instructions for three jobs. Skip Field 1 of Step 2(b).
In Field 2a, refer to the “Married Filing Jointly” table on Page 4 by using your highest paying job (46,000) and your spouse’s job (38,000) as the respective values. The corresponding value is 3,520.
In Field 2b, refer to the “Married Filing Jointly” table again, but add together the annual wages of the two highest paying jobs (46,000 + 38,000) and use the result (84,000) as the higher paying job. Then, use the annual wages of the lowest paying job. With 84,000 as the higher wage and 11,000 as the lower wage, the corresponding value is 2,220.
In Field 2c, enter the sum of the values entered in Fields 2a and 2b: 5,740. Then, enter the pay period for your highest paying job in Field 3: 12. Lastly, the value to enter in Field 4 equals 5,740 divided by 12: 478.33. If you wish not to add extra withholding, fill in the same number in the corresponding field in Step 4(c).
