IRS Form W-4 is a document used by your employer to calculate the federal income taxes to withhold from your paycheck. The amount your employer withholds depends on the number of dependents you claim on your W-4. The more dependents you have, the fewer taxes withheld from your paycheck, resulting in a higher take-home amount.
Understanding how to complete your Form W-4 correctly when you have dependents ensures the correct federal taxes are withheld from your paycheck.
How Dependents Affect Tax Withholdings
Each dependent you claim on your W-4 is equivalent to one allowance, and each allowance reduces the amount of federal tax withheld from your pay. The more allowances you claim, the less federal income tax withheld and the larger your paychecks will be.
It is important to claim the correct number of dependents so that you don’t have too little or too much federal income tax withheld. If you have too much tax withheld, you will receive a refund when you file your federal tax return. But you may owe federal income taxes if you don’t have enough tax withheld.
How to Fill Out W-4 with 1 Dependent
When filing your Form W-4 with a single dependent, start by completing Steps 1 and 2 according to the listed instructions. In Step 3, you will need to determine what category your dependent falls into.
If your dependent is a qualifying child aged 17 or younger, enter $2,000 in the first section and $0 in the second. If they are another type of qualifying dependent, fill in $0 in the first section and $500 in the second.
Single + 1 Dependent
If you are a single filing taxpayer, check the “Single or Married filing separately” box on Step 1(c). In Step 3, you may either enter $2,000 in the first field or $500 in the second field, depending on your dependent type.
- Example: If your single dependent is a 13-year-old biological daughter who lives at your home, she is a qualifying child. When filling out Step 3 of your Form W-4, enter $2,000 in the first field and $0 in the second.
Married Filing Jointly + 1 Dependent
If you are filing joint returns with your spouse, check the “Married filing jointly or Qualifying surviving spouse” box on Step 1(c). In Step 3, enter the corresponding amounts in the correct field for your dependent type.
- Example: If your single dependent is a 20-year-old biological son who is currently a full-time student and whose primary residence is your home, he is a qualifying child. In Step 3 of your Form W-4, enter $2,000 in the first field, then $0 in the second.
Head of Household + 1 Dependent
If your filing status is that of a head of household, check the “Head of household” box in Step 1(c). In Step 3, enter the corresponding amount in the correct field for your dependent type.
- Example: As a head of household, if your 66-year-old father lives at your residence all year, earns less than $4,400 AGI, and you provided 100% of the money necessary to support him, he is a qualifying relative. For W-4 purposes, he counts under the “other dependent” category. In Step 3 of the form, enter $0 in the first field and $500 in the second.
How to Fill Out W-4 with 2 Dependents
If you have two dependents, you must determine which dependent categories they belong to for W-4 purposes before filling in the fields in Step 3.
Single + 2 Dependents
As a single filing taxpayer, check the “Single or Married filing separately” box on Step 1(c). In Step 3, determine the categories your two dependents fall under and fill in the appropriate amounts in the first two fields.
- Example: You are single and live with two dependents: an 8-year-old son and a 62-year-old father, who live all year at home. Your son is a qualifying child based on age and residence. Your father earns approximately $1,800 AGI and can support 30% of the expenses themselves, leaving the remaining 70% to you. In this situation, your father is a qualifying dependent. In Step 3 of Form W-4, you may enter $2,000 in the first field and $500 in the second.
Married Filing Jointly + 2 Dependents
If filing your Form W-4 jointly with your spouse, check the “Married filing jointly or Qualifying surviving spouse” box in Step 1(c). For Step 3, determine which categories your two dependents correspond to and enter the appropriate amounts in the first two fields.
- Example: You are filing jointly with your spouse, and you live with two dependents: two daughters, 14 and 21 years old, both of whom live 100% of the tax year at your home. The 14-year-old daughter is a qualifying child. The 21-year-old daughter is not currently a full-time student, meaning she is not a qualifying child. She currently earns $2,500 in gross income, under the limit of $4,400 listed in IRS Publication 501, meaning she qualifies as a non-child dependent. In this case, when filling out Step 3, you may enter $2,000 in the first field and $500 in the second.
Head of Household + 2 Dependents
If filing as the head of household with two dependents, check the “Head of household” box in Step 1(c), then determine the categories your dependents belong to for Step 3.
- Example: You are filing as the head of household, and two family members live with you: an 82-year-old grandfather and a 33-year-old half-brother. Both have lived all tax year at your residence, and neither earns more than $2,000 gross income, falling under the $4,400 limit. Additionally, you pay for 100% of the support expenses for both of them. This means both are qualifying non-child dependents, allowing you to claim both on Form W-4. In Step 3 of the form, enter $0 in the first field and $1,000 in the second.
How to Fill Out W-4 with 3 Dependents
Filling out Form W-4 with three dependents and determining the correct categories for each dependent is essential to calculate the corresponding credits.
Single + 3 Dependents
In Step 1(c) of your Form W-4, check the “Single or married filing separately” box. For Step 3, determine the categories your dependents correspond to and enter the numbers corresponding to each dependent field.
- Example: As a single filing taxpayer living in a household of four, you live alongside your 70-year-old mother and two children: one aged 14, the other 22. All members of the household live at your residence, your 22-year-old child is a full-time student, and your mother earns less than $4,000 gross income. All three are qualifying: two qualifying children and one qualifying non-child dependent. In Step 3 of the form, you’ll need to enter $4,000 in the first field and $500 in the second.
Married Filing Jointly + 3 Dependents
If you and your spouse are filing tax returns jointly, check the “Married filing jointly or Qualifying surviving spouse” box in Step 1(c). Determine the categories your three dependents fall into, then enter the numbers corresponding to each field in Step 3.
- Example: As a taxpayer filing jointly with your spouse, you live in a household of five: yourself, your spouse filing jointly, and your three dependents: a 9-year-old daughter, a 15-year-old son, and a 17-year-old son. All three of them live full-time at your residence, meaning they are all qualifying children. In Step 3 of the form, you’ll enter $6,000 in the first field, then $0 in the second.
Head of Household + 3 Dependents
If you are an unmarried head of household with three dependents living at your residence, check the “Head of household” box in Form W-4 Step 1(c). Afterward, determine which categories your dependents belong to, then fill in the corresponding numbers in the Step 3 fields.
- Example: As head of household with three dependents living with you at your residence, your 11-year-old daughter, 81-year-old grandfather, and your 77-year-old grandmother. All three lived in your home for the entire tax year. Your grandparents each earn less than $4,000 in gross income and can only support 25% of their living expenses while you pay for the remaining 75%. In this situation, your daughter is a qualifying child, and your grandparents are qualifying non-child dependents. When filling out Step 3 of your W-4, you must enter $2,000 in the first field, then $1,000 in the second.
How to Fill Out W-4 with 4+ Dependents
Filling out a Form W-4 with several dependents (four or more) does not require additional steps. You need to calculate the number and category of dependents you have, then multiply the corresponding numbers by $2,000 or $500, depending on the category.
Single with 4+ Dependents
As a single filing taxpayer, check the “Single or married filing separately” box found in Step 1(c) of your Form W-4, calculate the number of qualifying child and non-child dependents, then fill in the appropriate numbers in the first two fields of Step 3.
- Example: You are a single filing taxpayer living alongside four family members: a 16-year-old son, a 13-year-old daughter, a 54-year-old stepmother, and her 33-year-old daughter (your step-sister). All four live 100% of the tax year at your residence. Your stepmother and step-sister earn $1,200 and $3,000 in gross income, which fall under the $4,400 limit per person IRS Publication 501. You support 80% of your stepmother’s living expenses and 60% of your step-sister’s. You have four qualifying dependents: Two qualifying children and two qualifying non-child dependents. In Step 3 of the form, enter $4,000 in the first field and $1,000 in the second.
Married Filing Jointly with 4+ Dependents
As a married taxpayer filing jointly with your spouse, check the second box in Step 1(c) of Form W-4, corresponding to “Married filing jointly or Qualifying surviving spouse.” Afterward, determine the type and number of qualifying dependents, then fill in the correct values in the first two fields of Step 3.
- Example: You are a married taxpayer filing jointly with your spouse from a household of six. The house’s occupants include yourself, your spouse, and four children: a 3-year-old son, a 7-year-old son, an 11-year-old daughter, and a 15-year-old daughter. All four lived at your residence for 100% of the tax year, making them all qualifying children. You enter $8,000 in the first field and $0 in the second.
Head of Household with 4+ Dependents
As an unmarried head of household supporting the living expenses of all household members, check the “Head of household” box in Step 1(c). Then, calculate the number and category of each dependent, then enter the appropriate numbers in Step 3.
- Example: You are a head of household supporting a family of six, including yourself. Five other occupants live with you at your residence for the entirety of the tax year: three non-disabled children aged 9, 12, and 15, a 19-year-old disabled child, and your 77-year-old grandmother. Your three youngest children are qualifying children for W-4 purposes based on age and residency. Your disabled 19-year-old child meets the IRS’s definition of “permanently and totally disabled” and is exempt from the age requirement, making them a qualifying child. Your 77-year-old grandmother earns no gross income, meaning you support 100% of her needs. In total, you have four qualifying children and one non-child qualifying dependent. In Step 3 of the form, you’ll need to enter $8,000 in the first field and $500 in the second.
How to Fill Out W-4 with Dependents and Multiple Jobs
If you are filling out Form W-4 as a taxpayer with multiple jobs, Step 2 of the form provides you with the steps needed to fill out details regarding your jobs. The instructions for Step 3, where you can claim dependents, stay the same.
Depending on your number of jobs and your total yearly income, you may need to follow different instructions.
Verify Your Total Income First
Depending on their taxable income, individuals with multiple jobs may fall into higher tax brackets, be subject to the Alternative Minimum Tax, and earn more than the limit allowing them to claim dependents.
If your yearly income is over $200,000 as a single taxpayer or head of household or over $400,000 as a married taxpayer filing jointly for the tax year, you are ineligible to claim child tax credits or non-child dependent credits.
Filling Out Step 2 of Form W-4
If your yearly income falls under the limit relevant to your filing status, you enter your job information on your Form W-4.
If you work two jobs, check the instructions at substep (c), Step 2 of Form W-4 for both jobs.
- If the pay at your lower paying job is more than half that of your highest-paying job, check the box in this subsection.
- Otherwise, the IRS recommends using the Multiple Jobs Worksheet. You can find it on Page 3 of the form.
If you work three or more jobs, or if you work two jobs and meet the recommendations outlined in Step 2(c), you must fill out the Multiple Jobs Worksheet. Follow the instructions listed on Page 3 to fill out each field.
How to Fill Out W-4 with Dependents But Also a Student
Form W-4 does not require you to disclose whether you are a student. The steps to fill out Form W-4 stay the same if you are a student with dependents. If you are a full-time student with dependents and believe you may be exempt from withholding because your expenses are more than your income, consult with a professional tax preparer to ensure you are maximizing your allowances.
How to Fill Out W-4 if with Dependents and Want the Biggest Refund
To maximize your refund, claim all the allowances you are eligible for on your W-4 Form, including extra withholding amounts, in Step 4(c). Remember that extra withholding reduces the amount on your paycheck but may result in a larger refund.
How to Fill Out W-4 if with Dependents and Want the Biggest Paycheck
To maximize the amount of take-home money on your paycheck, claim as many deductions as you are legally entitled to and avoid listing any amount for extra withholding in Step 4(c) of Form W-4.
FAQs
Here are the answers to some common questions about correctly completing form W-4 with dependents.
Ask your employer for a new W-4 Form and fill out the correct information. Then give the revised W-4 to your employer or the HR department. You should see the changes reflected in your next paycheck.
Dependents are listed in Step 3 of the W-4 Form.
If you want to change your number of dependents, you can submit a revised W-4 with the updated number to your employer.
The more dependents you claim, the less federal income tax is withheld from your paycheck.
Your employer will not withhold the proper amount, and you will owe taxes to the IRS.
If you do not claim dependents, then you will not receive any deductions for dependents, and more taxes than you owe will be withheld from your paycheck.
The custodial parent should claim the dependents. If the child lives with both parents equally, then the parent with the higher income claims the dependent, but parents can agree to alternate claiming the dependent from year to year.
Dependents over 18, dependents with Social Security numbers or individual taxpayer identification numbers, dependent parents or any other qualifying relative, or dependents living with the taxpayer who are not related to the taxpayer.
The number of dependents you can claim on your W-4 depends on your personal and financial situation. Each dependent you claim reduces the amount of federal income tax withheld from your pay.
