W-4 Form - PDF

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					 Form W-4 (2010)                                               Complete all worksheets that apply. However, you
                                                               may claim fewer (or zero) allowances, For regular
                                                                                                                                payments using Form 1040-ES, Estimated Tax
                                                                                                                                tor Individuals. Otherwise, vou mav owe
                                                               wages, withholding must be based on allowances                   additional tax. lf you have fension-or annuity
Pupose. Complete Form W-4 so that your                         you claimed and may not be a flat amount or                      income, see Pub. 919 to find out i{ vou shorild
employer can withhold the conect federal income                percentage of wages.                                             adiust your withholding on Form W-4 or W-4p.
tax from your pay. Consider completing a new                   Head of household. Generally, you may claim                     Two earners or multiple jobs, lf you have a
Form W-4 each year and when your personal or                   head of household filing status on your tax                     working spouse or more than one iob, figure
fi nancial situation changes.                                  return only if you are unmarried and pay more                   the total number of allowances you are entitled
Exemption trom withholding. lf you are                         than 5O/o of the costs of keeping up a home                     to claim on all jobs using worksheets from only
exempt, complete only lines 1 , 2, 3, 4, and 7                 for yourself and your dependent(s) or other                     one Form W-4. Your withholding usually will
and sign the form to validate it. Your exemption               qualifying individuals. See Pub. 50'1,                          be most accurate when all allowances are
for 201 0 expires February 1 6, 201 1 . See                    Fxemptions, Standard Deduction, and Filing                      claimed on the Form W-4 for the hiohest
Pub. 505, Tax Withholding and Estimated Tax.                  Information, for information,                                    paying job and zero allowances arellaimed on
Note, You cannot claim exemption from                         Tax credits. You can take proiected tax                          the others. See Pub. 91 9 for details.
withholding if (a) youf income exceeds g95O                   credits into account in figuring your allowable                  Nonresident alien. lf you are a nonresident
and includes more than $3OO of unearned                       number of withholding allowances. Credits for                    alien, see Notice 1392, Supplemental Form
income (for example, interest and dividends)                  child or dependent care expenses and the                         W-4 Instructions for Nonresident Aliens. before
and (b) another person can claim you as a                     child tax credit may be claimed usinq the                        completing this form,
dependent on his or her tax return.                           Personal Allowantes Worksheet bllow. See
Basic instructions. lf you are not exempt,                    Pub. 91 9, How Do I Adjust My Tax                                Check your wit*rholding. After your Form W-4
complete the Personal Allowances Worksheet                    Withholding, for information on converting                       takes effect, use Pub, 919 to see how the
below. The worksheets on page 2 further ad.iust               your other credits into withholding allowances.                  amount you are having withheld compares to
your withholding ailowances based on itemized
                                                                                                                               your projected total tax for 201 0, See Pub.
                                                              Nonwage income, lf you have a large amount                       919, especially if your earnings exceed
deductions, certain credits, adjustments to                   or nonwage rncome, such as interest or
income, or two-eamerymultiole iobs situations.                                                                                 $130,000 (Single) or $180,00O (Married).
                                                              dividends, consider making estimated tax
                                              Personal Allowances Worksheet (Keep for your records)
A Enter"l"foryourselfifnooneelsecanclaimyouasadependent.                                                                                                                        A_
                1 r You are single and have only one job; or                                                       I
B Enter "l" if: { . You are married, have only one job, and your spouse does not work; or                           I .                                                         B_
                [ . Yow wages from a second job or your spouse's wages (or the total of both) are $1,500 o1. Iess. I
c Enter "1" for your spouse. But, you may choose to enter "-0-" if you are married and have either a working spouse or
  more than one job. iEntering "-0-" may help you avoid having too little tax withheld.)                                                                                        C_
D Enter number of dependents (other than your spouse or yourself) you will claim on your tax retum                                                                              D_
E Enter " 1 " if you will file as head of household on your tax return (see conditions under Head of household above)                                                           E_
F Enter "1 " if you have at least $1 ,800 of child or dependent care expenses for which you plan to claim a credit                                                              F_
  {Note. Do not include child support payments. See Pub, 503, Child and Dependent Care Expenses, for details.)
G Ghild Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information"
      o   lf your toial income will be less than $61,000 $90,000 if manied), enter "2" for each eligible child; then less "1', if you have three or more eligible children.
      .   lf your total income will be between $61 ,000 and $84,000 ($90,000 and $1 19,000 if married), enter "1 " for each elioible
          child plus "1 " additional if you have six or more eligible              children.                                                                         G
H                                                                                                                       tix return.) > H _
      Add lines A through G and enter total here. (Note, This may be different from the numbs of exemptions you claim on your
      For accuracy,
                   f . and Adiustments Worksheet adiustments to income and want to reduce your withholding, see the Deductions
      complete all I
                       lf you plan to itemize or claim
                                                          on page 2.
      worksheets { o lj V9u havg more than one job or are maried and you and your spouse both work and the combined earnings from all jobs exceed
      that apply. |    $18,000 ($32,000 if manied), see the Two-Eamers/Muhiple Jobs Worksheet on page 2 to avoid having too little tax witi,t'"tU.
                   t . lf neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.
                                        Cut here and give Form W-4 to your employer. Keep the top part for your records.

,..,"     lflf'4                             Employee's Withholding Allowance Gertificate                                                                               OMB No. 1545-0074

                                    > Whether you are entifled to claim a certain number of allowances or exemption trom nithholding is
Department ol the lreasury
Inlemal Revenue Seruice             subject to review by the lRS, Your employer may be required to send a c.opy of this form to tre lRS.                                  2@19
  1       Type or print your first name and middle initial                                                                                      2    Your sodal security number

          Home address (number and street or rural route)                                      3I      Singt"    n    Uarried    fl    u"rrt"O, but withhotd at higher Singte rate.
                                                                                               Note. lf maried, but legally separated, or spouse is a nonresident alien, deck the "Sinqle" box
          City or town, state, and ZIP code                                                    4   tt your last name differs from that shown on your social sectrity card,
                                                                                                   check here. You must call 1 .80O-7?2-l           21   3 for a reDlacemerit card,     ) i-l
 5        Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)
 6        Additional amount, if any, you want withheld from each paycheck
 7        I claim exernption from withholding for 2010, and I certify that I meet both of the following conditions for exemption.
          . Last year I had a right to a refund of all federal income tax withheld because I had no tax liabilitv and
          . This year I expect a refund of all federal income tax withheld because I exoect to have no tax
                 meet both conditions, write "Exempt" here
Under penaEies of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief, it is aue, conect, and complete

Employee's signature
          is not valid unless vou         it.) >                                                                                              Date       )
 8        Employer's name and address (Employer: Complete lanes 8 and 10 only jf sending to the lRS.)                                         l0     Employer identification number (ElN)

For Privacy Act and Paperwork Reduction Aci Notice, see page 2.                                                      Cat. No- 10220Q                                   rorm    W-4      1eoro1
 Form W-4 (2010)
                                                                                                                                                                             Page     2
                                                             Deductions and                                     Worksheet
  Note. Use this worksheet only if you plan to itemize deductions or claim certain credits or adjustments to income.

     I     Enter an estimate of your 2010 itemized deductions. These include qualifying home mortgage interest,
           charitable contributions, state and local taxes, medical expenses in excessof7.s% of youilricome, and
           miscellaneous deductions .                                                                                                                      1s
                     $1 1,400 if married fiting joinfly or qualifying widow(er)
             f                                                                                        I
    2 Enter: {            $e,400 if head of household                                                 }                                                    z$
             [            $S,zOO if single or married filing separately                               I
    3 Subtract
                       line 2 from line 1. lf zero or less. enter "-0-"
         Enter an estimate of your 2010 adjustments to income and any additional standard deduction. (Pub. 91g) .
    5 Add lines 3 and 4 and enter the total. (lnclude any amount for credits trom Worksheef 6 in pub. 919,)                                                5    $
    6 Enter an estimate of your 2010 nonwage income (such as dividends or interest)                                                                        6
    7 Subtract line 6 from line 5. lf zero or less, enter "-0-"                                                                                            7
    I Divide the amount on line 7 by $3,0S0 and enter the result here. Drop any fractron                                                                   I
    I Enter the number from the Personal Allowances Worksheet, line H, page 1                                                                              I
   10 Add lines 8 and 9 and enter the total here. lf you plan to use the Two-Earners/Multipte Jobs Worksheet,
      also enter this total on line 1 below. Otherwise, glop here and enter this total on Form W-4, line 5, page 1                                        'to

                           Two-Earners/Multiple                 Job                  heet (See Two earners or multible iobs                       of     paqe 1J
  Note. use this worksheet only it the instructions under line H on page                          1       direct you here.
    1    Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments                          Worksheet)        1
    2    Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if
         you are manied filing jointly and wages from the highest paying job are $65,000 or less, do not enter more
         than "3."     .                                                                                                                                   2
    3    lf line 1 is more than or equal to line 2, subtract lin€ 2 from line 1 . Fnter the result here (if zero, enter
         'L0-") and on Form W-4, line 5, page 1. Do not use the rest of this worksheet
  Note' lf line 1     is less fhan line 2, enter "-0-" on Form W-4, line 5, page 1. Complete lines 4-9 below to figure the additional
            withholding amount necessary to avoid a year-end tax bill.
   4     Enter the number from line 2 of this worksheet
   5     Enter the number from line 1 of this worksheet
   6     Subtract line 5 from line 4
   7     Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here                                                         79
   8     Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed       g $
   9     Divide line I by the number of pay periods remaining in 201 0, For example, divide by 26 if you are paid
         every two weeks and you complete this form in December 2009. Enter the result here and on Form W-4,
         line 6, page 1. This is the additional amount to be withheld from each paycheck                             9 $
                                          Table    1                                                                                    Table 2
         Married Filing Jointly                                All Others                                  Married Filinq Jointlv                         All Others
   lf wages from LO\{EST       Enter on          lf wages lrom LOWEST        Enter on         lf wages from HIGHEST          Enter on       lf wages from HIGHEST      Enter on
   Davins iob   are-           line 2 above      pavinq iob are-             line 2 above     paying job are-                line 7 abov€   paying job   are-          line 7 above
         $0 - $7,000                 0                  $0 - $6,000                 0                   - $0    $65,000         tREn               $0 -    $35,000         bccu
     7,001 - 10,000                   1             6,001 - 12,000                  1            65,001 -       120,000          910           35,001 -     90,000          910
    10,001 - 16,000                                12,001 - 19,000                              120,001 -       185,000         1,020          90,001 -    165,000        1,020
    16,001 - 22,000                  3             19,001 - 26,000                              185,001 - 330,000               1,200         165,001 - 370,000           1,200
    22,001 - 27,0A0                  4             26,001 - 35,000                              330,001 and over                1,280         370,001 and over            1,24O
    27,001 - 35,000                                35,001 - 50,000                  5
    35,001 - 44,000                  6             50,001 - 65,000                  6
    44,001 , 50,000                  7             65,001 - 80,000                  7
    50,001 - 55,000                                80,001 - 90,000                  8
    55,001 - 65,000                  9             90,001 -120,000                  I
    65,001 - 72,000                 10            120,001 and over                10
    72,001 - 85,000
    85,001 -105,000
   105,001 -115,000                 '13
   115,001 -130,000                 14
   130,001 - and over               15
Privacy Act and Paperwork Beduction Act Notice, We ask for the information on this               You are not required to provide the information requested on a form that is
fom to cary out the Intemal    Revenue laws ot the United States. Intemal Revenue Code        subiect to the Paperwork Reduction Act unless the form displays a valid OMB
sections 3402{0(2) and 6109 and their regulations require you to provide this                 control number. Books or records relating to a form or its insiructions must be
information; your employer uses it to determine your federal income ia withholding.           retained as long astheir contents may become material in the administration of
Failure to provide a properly completed form will result in your being treated as a single    any Internal Revenue law. Generally, tax returns and return information are
person wto claims no withholding allowances; providing {raudulent information may             confidential, as required by Code section 6103.
subject you to penalties. Routine uses of thjs information include giving it to the             The average time and expenses required to complete and file this form will vary
Department of Justice for civil and ariminal litigation, to oiiies, states, the Distrigt ot   clepending on individual circumstances. For estimated averages, see the
Columbia, and U.S. commonwealths and pGsessions for use in adminisiering their tax            instructions for your income tax return.
laws. and using it in the National Directory of New Hires. We may also disclose this
                                                                                                 lf you have suggestions for making this form simpler, we would be happy to hear
infomation to other countries unde. a tax treaty, to federal and state agencies to            from you. See the instuctions for your income tax return.
enforce federal noniax criminal laws, or to federal law en{orcement and intelligence
agencies to combat teforism.

Description: W-4 Form document sample