Is Married Filing Separately the Same as Single on a W-4? (w/Examples) + FAQs

No, Married Filing Separately is not the same as Single on a W-4, even though the IRS tells you to check the same box for both statuses in Step 1(c) of the current Form W-4. The withholding tables your employer uses are identical for these two options, but your actual tax liability on your year-end Form 1040 can be drastically different, which is why confusing these two statuses can create a painful April surprise.

The problem sits inside the 2020 redesign of Form W-4, which collapsed the old “allowances” system and merged Single filers with Married Filing Separately (MFS) filers into a single checkbox. That merger is authorized by Treasury Regulation §31.3402(f)(2)-1, which lets the IRS design the withholding certificate. The consequence is that millions of married taxpayers check the Single/MFS box and assume their return will behave like a single person’s — but Internal Revenue Code §1(d) imposes compressed brackets, and IRC §32(d), §21(e)(2), and §221(e)(2) strip away credits and deductions that single filers keep.

According to the IRS Statistics of Income Division, roughly 3.9 million returns are filed as MFS each year, and the Tax Policy Center estimates that more than 40% of MFS filers pay higher combined tax than they would filing jointly. Here is what this article delivers:

• 📋 How the W-4 treats Single vs. MFS in Step 1(c) and why the checkbox is identical.
• 💸 The real tax-bracket, credit, and deduction differences hidden behind that single checkbox.
• 🧮 Paycheck math with named examples at $50,000, $100,000, and $250,000 income levels.
• 🏠 Community property state rules that quietly re-split your W-2 income on an MFS return.
• ⚖️ Court rulings, common mistakes, and the exact W-4 adjustments to avoid under- or over-withholding.

The Core Question: Same Checkbox, Different Tax Life

The current Form W-4 gives you three filing-status options in Step 1(c): Single or Married Filing Separately, Married Filing Jointly or Qualifying Surviving Spouse, and Head of Household. Single and MFS are bundled together because the IRS Publication 15-T withholding tables apply the same bracketed formula to both statuses. This is a payroll convenience, not a declaration that the two statuses are equal under the tax code.

The plain-English explanation is that your employer only needs one set of tables to withhold correctly for you, because the standard deduction and bracket thresholds used in withholding are the same dollar amounts for Single and MFS taxpayers. The consequence of misreading this as “MFS equals Single” is that you may claim credits on your W-4 in Step 3 that you cannot actually receive on your return, or fail to add extra withholding in Step 4(c) to cover the lost deductions. A real-world example is Maria, an MFS filer in Ohio who checked the Single/MFS box and claimed the $2,000 Child Tax Credit in Step 3 — she owed $2,000 plus penalties in April because IRC §24(b)(1) phases her credit out faster on an MFS return. A common misconception is that Step 1(c) controls your filing status for your Form 1040, when in truth the W-4 is only a withholding instruction and filing status is elected separately on your return under IRC §6013.

Why the IRS Merged Them in 2020

Before the 2020 redesign, the W-4 used “allowances” tied to personal exemptions, but the Tax Cuts and Jobs Act of 2017 suspended personal exemptions through 2025 under IRC §151(d)(5). The IRS rebuilt the form to request dollar amounts for other income, deductions, and credits rather than allowances, and it collapsed Single and MFS into one checkbox because their standard deduction ($15,000 for tax year 2026 under the post-TCJA sunset adjustment) and bracket thresholds are identical.

The consequence is that your paycheck withholding looks exactly like a single person’s paycheck, dollar for dollar. A mini-example: David and Priya both earn $75,000 and both check the Single/MFS box — their federal income tax withholding per pay period is identical even though David is unmarried and Priya is separated from her spouse. The common misconception is that this means their returns will look the same, but Priya will lose access to the student loan interest deduction under IRC §221 and cannot claim the Earned Income Tax Credit under IRC §32, while David keeps both.

What the W-4 Actually Controls

The IRS Publication 505 confirms that Form W-4 only tells your employer how much federal income tax to withhold from each paycheck. It does not lock in your filing status, it does not bind you on your Form 1040, and it does not affect Social Security or Medicare withholding.

The consequence of treating the W-4 as a filing-status election is confusion at tax time, because your actual filing status is determined on December 31 under IRC §7703. For example, Jamal checks MFS on his W-4 in February, reconciles with his spouse in October, and files jointly in April — his W-4 was irrelevant to that choice. A common misconception is that checking MFS on the W-4 commits you to filing MFS, which is simply false.

Filing Status Under IRC §1: The Real Difference

IRC §1(c) sets the brackets for Single filers, and IRC §1(d) sets the brackets for MFS filers. For 2026, the bracket thresholds are identical between Single and MFS taxpayers at every rate from 10% through 37%, which is exactly why the W-4 can use one checkbox for both.

The plain-English explanation is that a Single filer and an MFS filer earning the same taxable income pay the same marginal rate on that income. The consequence, however, is that the MFS filer loses access to joint-return benefits and triggers the credit-and-deduction restrictions that Congress built into the code to prevent spouses from gaming separate filings. A real-world example: Olivia, a Single filer, and Benjamin, an MFS filer, both have $95,000 of taxable income in 2026 — their federal income tax on the 1040 is identical before credits, but Benjamin cannot deduct his $2,500 of student loan interest while Olivia can. A common misconception is that MFS taxpayers pay a higher rate than Single taxpayers, but the rate schedules match; the real cost comes from lost credits and deductions.

Standard Deduction Alignment

The standard deduction under IRC §63(c) is the same dollar amount for Single and MFS filers — projected at $15,000 for 2026 — which is another reason the withholding tables align. This is deliberate, so that a separated spouse is not punished at the most basic level of deduction.

The consequence is that if you itemize and your spouse also files MFS, IRC §63(c)(6)(A) forces both of you to itemize or both of you to take the standard deduction — you cannot mix. For example, Sofia itemizes $28,000 of deductions on her MFS return, which forces her husband Carlos to itemize too, even though he only has $4,000 of deductions, costing him roughly $11,000 of deduction value. A common misconception is that each spouse freely picks itemized or standard on an MFS return, which is not allowed.

Credits and Deductions You Lose on MFS

This is where Single and MFS diverge sharply, and where Step 3 of the W-4 becomes a trap. On an MFS return, you cannot claim the Earned Income Tax Credit, the Child and Dependent Care Credit, the American Opportunity and Lifetime Learning Credits, the student loan interest deduction, or the exclusion for U.S. savings bond interest used for education under IRC §135(d)(3).

The consequence is enormous — a couple that could have saved $6,000 in EITC on a joint return loses every penny if either spouse files MFS. A mini-example: Rachel files MFS to shield her income from her husband’s student loan income-driven repayment plan and saves $4,800 in monthly loan payments, but loses $3,200 of Child and Dependent Care Credit. A common misconception is that you can at least claim a partial credit, but the statute simply disallows the credit outright when filing status is MFS.

Step-by-Step: How to Complete the W-4 as Single vs. MFS

The Form W-4 instructions walk through five steps, and the mechanics are identical for Single and MFS filers at Step 1(c) but diverge at Steps 3 and 4.

The plain-English explanation is that Steps 1 and 2 are about identifying you and your job situation, Step 3 claims credits, Step 4 fine-tunes withholding, and Step 5 is your signature. The consequence of skipping Steps 3 and 4 when you file MFS is that your employer withholds as if you could claim every credit a Single filer could, which produces under-withholding. A real-world example: Kevin, newly separated, fills out only Steps 1, 2, and 5 — his withholding is fine on paper but he owes $1,800 in April because he never adjusted for his lost EITC eligibility. A common misconception is that leaving boxes blank defaults to the most conservative (highest) withholding, but it actually defaults to Single/MFS tables assuming full credit eligibility.

Step 1(c): The Checkbox

Here you literally check “Single or Married filing separately,” and it is the only place on the form where these two statuses appear together. Your employer cannot tell from the form whether you are unmarried or separated, which is by design to protect marital privacy under 5 U.S.C. §552a.

The consequence is that the employer’s payroll system treats you like any Single filer, so your withholding matches the Single bracket table in Publication 15-T. For example, Elena checks Single/MFS and her HR rep has no way of knowing she is married — they enter her into ADP with the Single code. A common misconception is that checking this box alerts your employer to your marital status for benefits purposes, but benefits elections are handled separately through your employer’s HR system.

Step 2: Multiple Jobs or Working Spouse

Step 2 is especially critical for MFS filers because even though you file separately, if your spouse works, your joint household income can push your withholding too low. The Two-Earners/Multiple Jobs Worksheet on page 3 of the W-4 or the IRS Tax Withholding Estimator helps you calculate the right adjustment.

The consequence of ignoring Step 2 when both spouses work is that each paycheck applies its own standard deduction, so the couple effectively deducts $30,000 when only one $15,000 deduction is allowed per MFS return. For example, Tomas and his wife both earn $80,000 and both check Single/MFS without using Step 2 — they each under-withhold by about $1,650. A common misconception is that MFS filers should ignore Step 2 because they are filing separately, but the statute does not care about the W-4 mechanics — both paychecks must reconcile on one return each.

Step 3: Dependents and Credits

Step 3 asks you to multiply qualifying children under 17 by $2,000 and other dependents by $500, reflecting the Child Tax Credit under IRC §24 and the Credit for Other Dependents. MFS filers face an income phaseout that begins at $200,000 of AGI just like Single filers, but they lose other dependent-related benefits entirely.

The consequence of over-claiming in Step 3 as an MFS filer is an underpayment that can trigger the IRC §6654 estimated tax penalty. A mini-example: Ahmed claims two dependents for $4,000 on his MFS W-4, but his spouse also claims the same two dependents on her MFS W-4 — only one of them can legally claim the children on the actual return under IRC §152(c)(4), so one of them will owe back $4,000. A common misconception is that both MFS spouses can split the dependents, but the tiebreaker rules force one parent to claim each child.

Step 4: Other Adjustments

Step 4(a) lets you add other income, Step 4(b) lets you add deductions beyond the standard deduction, and Step 4(c) lets you request extra withholding per pay period. MFS filers often use Step 4(c) to add $50–$200 per paycheck to cover credits they can’t claim.

The consequence of skipping Step 4(c) is year-end underpayment and the IRC §6654 safe harbor failure, which currently runs at roughly 8% annualized for 2026. A named example: Jennifer, an MFS filer with $6,000 of student loan interest she cannot deduct, adds $45 per pay period in Step 4(c) to cover the roughly $1,320 tax increase — she avoids the underpayment penalty entirely. A common misconception is that Step 4(c) withholding is refunded automatically if you overpay; it is only refunded after you file your return.

Paycheck Math: Three Real-World Scenarios

Running the numbers shows that Single and MFS paychecks look identical, but the returns tell a different story.

Scenario 1: Low-Income Separated Parent vs. Single Parent

Situation	Real-World Outcome
Jasmine (Single, $42,000 income, 2 kids) claims EITC + CTC	Refund of about $5,400 including a refundable EITC of roughly $5,800 under IRS Rev. Proc. 2025-32
Bianca (MFS, $42,000 income, 2 kids) cannot claim EITC under IRC §32(d)	Refund of about $1,800 — she loses the entire EITC even though her W-4 withholding was identical to Jasmine’s

Scenario 2: Middle-Income Student Loan Borrower

Situation	Real-World Outcome
Marcus (Single, $85,000, $2,500 student loan interest paid)	Deducts the full $2,500 under IRC §221, saving about $550 in tax
Laila (MFS, $85,000, $2,500 student loan interest paid)	Deduction disallowed entirely; she also lowers her SAVE plan repayment by about $480/month, a net annual gain of roughly $5,200

Scenario 3: High-Income Couple with Itemized Deductions

Situation	Real-World Outcome
Chen (Single, $250,000, $22,000 itemized deductions)	Itemizes freely, tax of about $54,000 after deductions
Wei (MFS, $250,000, $22,000 itemized deductions, spouse also MFS)	Spouse must also itemize per IRC §63(c)(6)(A); if spouse has only $5,000 in itemized deductions, the household loses ~$10,000 of standard deduction value

Community Property States Change Everything for MFS

Nine states — Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin — treat income earned during marriage as jointly owned. When spouses file MFS in these states, IRS Publication 555 requires each spouse to report half of the combined community income on their separate return.

The plain-English explanation is that even though your W-4 was checked Single/MFS and your W-2 shows your wages, you must split that W-2 50/50 with your spouse on your MFS return. The consequence is that your withholding will almost never match your tax liability, because the payroll system withheld on 100% of your wages but you only report 50%. A real-world example: Gabriela in California earns $120,000, her husband earns $40,000 — each MFS return shows $80,000 of wage income, but Gabriela’s W-4 withheld as if she kept $120,000, creating a large refund while her husband owes. A common misconception is that community property rules can be avoided by filing MFS, but United States v. Mitchell, 403 U.S. 190 confirms that state community property law controls federal taxation of spousal income.

The Mitchell Ruling in Plain English

In United States v. Mitchell, the Supreme Court held that federal income tax follows state property law, meaning a Louisiana wife was taxable on half of her husband’s income whether she wanted it or not. This rule still governs MFS returns in every community property state today.

The consequence is that separated spouses in these states cannot simply “keep what they earn” on their MFS return. For example, Isabella in Texas cannot exclude her husband’s income from her MFS return just because they live apart, unless they meet the IRC §66 innocent spouse relief criteria. A common misconception is that physical separation ends community property treatment, but most states require a formal separation agreement or divorce decree.

IRC §66 Innocent Spouse Relief

IRC §66(a) provides that spouses who lived apart for the entire year, had no transfer of earned income between them, and meet specific conditions may disregard community property rules. This is narrow relief, not a general workaround.

The consequence of misunderstanding §66 is filing an incorrect MFS return and facing assessment under IRC §6662 accuracy-related penalties of 20%. A mini-example: Hannah in Washington lives apart from her husband for 10 months, not 12, and wrongly excludes his income — the IRS reassesses her return with a $2,400 accuracy penalty. A common misconception is that §66 is automatic, but it requires meeting all four statutory tests.

State W-4 Equivalents

Federal Form W-4 only controls federal withholding. Many states issue their own withholding certificates, and some treat Single and MFS very differently.

New York IT-2104

New York’s IT-2104 still uses allowances rather than the federal dollar-amount system and offers separate Married and Single options but no explicit MFS option. New York taxpayers filing MFS typically select Single on the IT-2104 to avoid under-withholding.

The consequence of selecting Married on IT-2104 while filing MFS in New York is under-withholding of state tax, which can trigger the state’s 7.5% underpayment charge. For example, Jordan in Brooklyn marks Married on IT-2104 but files MFS — he owes $900 in state tax in April. A common misconception is that federal and state W-4s must match; they do not.

California DE-4

California’s DE-4 mirrors the federal form more closely but is critical in a community property state. Choosing Single or MFS on the DE-4 produces the same state withholding, but your California return must still split community income.

The consequence of not coordinating DE-4 with your federal W-4 is double-trouble: incorrect state and federal withholding. A mini-example: Alejandro in San Diego checks MFS on his federal W-4 and Single on his DE-4 — he over-withholds state tax by $1,100. A common misconception is that California ignores community property for MFS; it does not.

Mistakes to Avoid

These errors come up constantly in IRS examination data and Taxpayer Advocate Service reports.

• Checking Single/MFS on the W-4 and then filing jointly on your 1040 without rerunning withholding — you may over-withhold by thousands because the Single/MFS tables are stricter than MFJ tables.
• Claiming the Child Tax Credit in Step 3 when your spouse also claims the same children on their MFS W-4 — only one parent may claim each child under IRC §152(c)(4).
• Ignoring community property rules on MFS returns in the nine community property states, leading to IRC §6662 accuracy penalties.
• Failing to use Step 4(c) to add extra withholding when you lose credits like EITC and Child and Dependent Care, resulting in a §6654 underpayment penalty.
• Mixing itemized and standard deductions between MFS spouses, which IRC §63(c)(6)(A) forbids — both must choose the same method.
• Assuming MFS filers qualify for the student loan interest deduction under IRC §221 — the statute disallows it entirely.
• Forgetting to file a new W-4 within 10 days of a status change, which Treas. Reg. §31.3402(f)(2)-1(b) requires when decreasing allowances/credits claimed.
• Using the IRS Tax Withholding Estimator with “Single” selected when you plan to file MFS — results will ignore the credit restrictions and understate your liability.
• Believing that MFS protects you from your spouse’s tax debts in a community property state — the Mitchell doctrine applies regardless.
• Filing MFS to lower income-driven student loan payments without recalculating total tax — the SAVE plan savings can be wiped out by lost credits.

Do’s and Don’ts for W-4 Choices

Use this list to avoid the most costly planning errors.

• Do run the IRS Tax Withholding Estimator every time your filing status, income, or dependents change, because a mid-year change can prevent a §6654 penalty.
• Do use Step 4(c) to add extra withholding if you know you will lose credits on your MFS return, because the W-4 tables cannot know about your filing status decision.
• Do coordinate with your spouse before both of you submit W-4s, because double-claiming dependents creates a guaranteed IRS notice under IRC §152.
• Do file a new W-4 within 10 business days of divorce, legal separation, or reconciliation, because Treas. Reg. §31.3402(f)(2)-1(b) makes it mandatory.

• Do keep copies of every W-4 you submit, because Form W-4 is a sworn statement under IRC §7205 and false statements carry a $500 civil penalty.

• Don’t assume Single and MFS produce the same tax return — they produce identical paychecks but different refunds and liabilities.

• Don’t rely on HR to flag an incorrect W-4, because employers submit the form as received and have no duty to audit status elections.
• Don’t forget community property adjustments on your MFS return if you live in one of the nine community property states.
• Don’t claim credits on the W-4 that MFS filers cannot claim, such as EITC, because you will under-withhold and owe penalties.
• Don’t wait until tax filing season to change your W-4, because withholding is calculated on a pay-period basis and cannot be retroactively fixed.

Pros and Cons of Filing MFS (and Checking Single/MFS on W-4)

Weighing these factors helps you decide whether MFS makes sense for your household.

• Pro: Protects you from joint and several liability under IRC §6013(d)(3), because MFS spouses are not responsible for each other’s tax debts.
• Pro: Can lower income-driven student loan payments on plans like SAVE and IBR, because loan servicers only count MFS-filer income.
• Pro: Useful when one spouse has large medical expenses, because the 7.5% AGI floor under IRC §213(a) is easier to clear on a single income.
• Pro: Provides privacy and separation of finances during divorce proceedings, because neither spouse sees the other’s return.

• Pro: Avoids co-signing a fraudulent return where you suspect your spouse’s reporting is inaccurate, reducing exposure to IRC §6663 fraud penalties.

• Con: Forfeits the Earned Income Tax Credit under IRC §32(d), which can be worth up to $7,830 in 2026.

• Con: Forfeits the Child and Dependent Care Credit under IRC §21(e)(2), worth up to $1,050 per child.
• Con: Reduced Child Tax Credit phaseout begins at $200,000 (not $400,000 as with MFJ), hitting upper-middle families harder.
• Con: Social Security benefits taxed at a harsher threshold — IRC §86(c)(1)(C)(ii) taxes up to 85% of benefits when MFS filers live with their spouse at any time during the year.
• Con: Capital loss deduction capped at $1,500 instead of $3,000 per IRC §1211(b), slowing loss recovery.

Comparing Single vs. MFS at a Glance

Tax Feature	Single (IRC §1(c))	Married Filing Separately (IRC §1(d))
2026 Standard Deduction	$15,000	$15,000
10%–37% Bracket Thresholds	Same as MFS	Same as Single
W-4 Step 1(c) Checkbox	“Single or Married filing separately”	“Single or Married filing separately”
Earned Income Tax Credit	Allowed	Disallowed under §32(d)
Student Loan Interest Deduction	Allowed up to $2,500	Disallowed under §221(e)(2)
Child and Dependent Care Credit	Allowed	Disallowed under §21(e)(2)
Itemized/Standard Mixing	Free choice	Must match spouse per §63(c)(6)(A)
Capital Loss Limit	$3,000	$1,500 per §1211(b)
Social Security Taxable Base	$25,000 / $34,000 thresholds	$0 threshold if lived with spouse per §86(c)(1)(C)(ii)

Key Court Rulings That Still Shape MFS Today

A handful of decisions define the boundaries of Married Filing Separately and the W-4.

The first is United States v. Mitchell, 403 U.S. 190 (1971), which held that federal income tax respects state community property law. The consequence is that MFS filers in community property states must split community income even when they object, and the example is a Louisiana spouse taxed on income she never received. A common misconception is that Mitchell was overturned by the 1984 Deficit Reduction Act, but §66 only modified it — the core rule stands.

The second is Poe v. Seaborn, 282 U.S. 101 (1930), which established that community income is split 50/50 for federal tax purposes. The consequence shaped the very structure of MFS in community property states and drove the creation of the MFJ status in 1948 to equalize treatment. A named example: Mr. Seaborn’s Washington-state wages were taxed half to him and half to his wife, despite no transfer between them. A common misconception is that Poe applies only to wages, but it covers all community income including investment earnings.

The third is Ibrahim v. Commissioner, T.C. Memo 2014-8, where the Tax Court allowed a taxpayer to change from MFS to Head of Household after recognizing his abandoned-spouse status. The consequence is that MFS is not always the final status — IRC §7703(b) offers an escape hatch. A common misconception is that once you file MFS you cannot amend, but the IRC §6511 three-year window allows amendments to most filing statuses except MFJ-to-MFS after the due date.

Using the IRS Withholding Estimator for MFS

The IRS Tax Withholding Estimator is the most reliable way to set your W-4 when filing MFS, but it requires care because the tool defaults to assuming credit eligibility.

The plain-English explanation is that you must manually zero out the EITC, Child and Dependent Care Credit, student loan interest deduction, and education credits inside the estimator to reflect MFS reality. The consequence of skipping this step is an estimator recommendation that under-withholds by $1,000 to $4,000 annually. A real-world example: Priya runs the estimator with MFS selected but leaves the EITC box checked — the tool recommends $0 extra withholding when she actually needs $80 per pay period in Step 4(c). A common misconception is that selecting MFS in the estimator automatically removes disallowed credits, but the user must uncheck each credit manually.

Recommended Step 4(c) Amounts

For a typical MFS filer who would have qualified for $3,000 of now-disallowed credits, adding roughly $115 per bi-weekly pay period in Step 4(c) covers the gap. The exact amount depends on your bracket and pay frequency.

The consequence of getting Step 4(c) right is smooth reconciliation on your 1040 and no §6654 penalty. For example, Brandon adds $90 bi-weekly for his lost $2,400 in credits, landing within $150 of break-even at year-end. A common misconception is that Step 4(c) withholding is treated differently by the IRS, but it is identical to any other federal income tax withheld.

FAQs

Is Married Filing Separately the same as Single on a W-4?

No. You check the same box on Form W-4 Step 1(c), and withholding is identical, but MFS disallows many credits and deductions that Single filers keep, creating very different outcomes at tax time.

Can I check Single on my W-4 if I’m married?

Yes. You may check Single/MFS even while married, and the IRS permits it since both statuses share the checkbox, though you must still file your 1040 under your actual December 31 status.

Will checking Single/MFS withhold more than Married Filing Jointly?

Yes. The Single/MFS tables in Publication 15-T withhold more per dollar earned than the MFJ tables, so you will see smaller paychecks but a likely refund if you file jointly.

Does the W-4 determine my filing status?

No. Filing status is elected on Form 1040 under IRC §7703, and the W-4 is only a withholding instruction that does not bind your return.

Do MFS filers qualify for the Earned Income Tax Credit?

No. IRC §32(d) disallows the EITC for MFS taxpayers unless they meet the narrow separated-spouse exception added by the American Rescue Plan.

Can both MFS spouses claim the same child on their W-4s?

No. Only one parent may claim each qualifying child under IRC §152(c)(4) tiebreaker rules, and double-claiming triggers an IRS CP87A notice.

Do community property rules apply if I file MFS?

Yes. In the nine community property states, Publication 555 requires each MFS spouse to report half of community income regardless of whose paycheck it appeared on.

Is Married Filing Separately better for lowering student loan payments?

Yes. Filing MFS can lower income-driven repayment on SAVE and IBR, but the lost tax credits often offset the loan savings, so run both numbers before choosing.

Can I switch from MFS to MFJ after filing?

Yes. You may amend from MFS to MFJ within three years of the original due date under IRC §6013(b), but you cannot amend from MFJ to MFS after the April deadline.

Must I submit a new W-4 after divorce?

Yes. Treas. Reg. §31.3402(f)(2)-1(b) requires a new W-4 within 10 days when your status change decreases withholding credits.

Does selecting Single/MFS affect my Social Security withholding?

No. Social Security and Medicare (FICA) taxes are flat rates set by IRC §3101 and are unaffected by W-4 filing-status choices.

Can I use an online calculator instead of the W-4 worksheets?

Yes. The IRS Tax Withholding Estimator replaces the paper worksheets, but MFS filers must manually disable disallowed credits inside the tool to get accurate results.