Caution: DRAFT—NOT FOR FILING

1 Caution: DRAFT NOT FOR FILING . This is an early release draft of the 2019 IRS instructions for Form W-4, Employee's Withholding Allowance Certificate, which the IRS is providing for your information as a courtesy. Do not file draft forms. Also, do not rely on draft forms, instructions , and publications for FILING . We generally do not release drafts of instructions until we believe we have incorporated all changes and the future changes will be relatively minor. However, in this case we anticipate it is likely that these instructions will change significantly before being released as final. We will post a new draft this summer with our standard coversheet indicating we do not expect that draft to change significantly. Draft forms, along with their instructions , generally are subject to OMB approval before they can be officially released.

2 Early release drafts are at (and may remain there even after the final release is posted at ). All information about all forms, instructions , and publications is at Almost every form and publication also has its own page on For example, the Form W-8 BEN-E page is at ; the Publication 17 page is at ; instructions for the Requester of a Form W-8 are at ; and the Schedule A (Form 1040) page is at If typing in a link instead of clicking on it, be sure to type the link into the address bar of your browser, not in a Search box. Note that these are friendly shortcut links that will automatically redirect to the actual link for the page. If you wish, you can submit comments about this draft Form W-4 to We cannot respond to all comments due to the high volume we receive. Please note that we may not be able to consider suggestions until the subsequent revision.

3 2019 Department of the Treasury Internal Revenue Service instructions for Form W-4. Employee's Withholding Allowance Certificate DRAFT AS OF. Section references are to the Internal Revenue Code included in the instructions for Employer under Figuring unless otherwise noted. Employee Withholding, later. Contents Page Reminders General instructions .. 1. Sign the form. You must sign the form to validate it The Withholding Calculator .. 2 before giving it to your employer. June 7, 2018. Specific instructions for Form W-4 .. 2. Withholding calculator. Use the withholding calculator Lines 1 Through 4 .. 2. at to determine adjustments to your Lines 5 Through 9 (Overview) .. 2 withholding more accurately and easily. See The Line 5 instructions .. 3 Withholding Calculator, later, for more information on Line 6 instructions .

4 3 situations in which to use the calculator. Deductions Worksheet instructions .. 3. Line 7 instructions .. 3 General instructions Credit Worksheet instructions .. 3. Line 8 instructions .. 4 If you don't complete and sign a Form W-4 when you start Worksheets .. 5 a new job, your employer will withhold from your wages as though you are single with no adjustments. Deductions Worksheet (Keep for your records.) .. 6 Follow these instructions to adjust your 2019 withholding. Credit Worksheet (Keep for You can adjust your withholding if you have more than your records.) .. 6 one job or a working spouse to make sure you have Multiple Jobs Worksheet (Keep for enough tax withheld. You can adjust your withholding for your records.) .. 7 tax credits, deductions from income (such as itemized instructions for Employer.)

5 8 deductions), and a large amount of additional nonwage Boxes 11, 12, and 13 .. 8 income. You also can tell your employer to withhold an additional amount of tax. See the Specific instructions for Figuring Employee Withholding .. 8. Form W-4, later. Index .. 11. If you have too much tax withheld, you will receive smaller Future Developments paychecks throughout the year, but receive a refund when For the latest information about any future developments you file your tax return. If you have too little tax withheld, related to Form W-4 and its instructions , such as you will owe tax when you file your tax return, and you legislation enacted after it was published, go to might owe a penalty. FormW4. Filers with multiple jobs or working spouses. If you Purpose of Form have more than one job at a time, or if you're married and Complete Form W-4 so that your employer can withhold your spouse is also working, read all of these instructions , the correct federal income tax from your pay.

6 Consider including the Line 8 instructions , before beginning. If completing a new Form W-4 each year and when your you're using these instructions , be sure to complete the personal or financial situation changes. Deductions Worksheet, the Credit Worksheet, and the Multiple Jobs Worksheet, as needed. Complete lines 5, 6, What's New and 7 of Form W-4 only for the highest paying job. Changes to Form W-4. The 2019 Form W-4 has new Nonwage income. If you have a large amount of lines and withholding is calculated in a different way from nonwage income, such as interest or dividends, you might previous Forms W-4. It is designed to give you more owe additional tax. You can use the Line 5 instructions , accurate withholding from your pay. later, to figure amounts to enter on line 5 of Form W-4 to make sure you have enough tax withheld from your Separate Form W-4 instructions .

7 The Form W-4 paycheck. If you have larger amounts of nonwage income instructions are now separate and have more information than wage income, you may have to make estimated tax to help you figure adjustments to your withholding. These payments if your wages are not enough to withhold from instructions expand on the Summary of the instructions on to meet this tax liability. You can make estimated tax the back (page 2) of Form W-4. payments using Form 1040-ES, Estimated Tax for Additional instructions for employers. instructions for Individuals, to make sure you won't owe additional tax. If figuring withholding from the 2019 Form W-4 have been you have pension or annuity income, Pub. 505, Tax Withholding and Estimated Tax, or the calculator at Jun 06, 2018 Cat. No. 71360N. can help you decide if you should adjust If you're FILING as head of household, you can check the your withholding on Form W-4 or Form W-4P.

8 Head of household box. Generally, you can claim head of household status on your tax return only if you're Exemption from withholding. You may claim unmarried and pay more than 50% of the costs of keeping exemption from withholding for 2019 if both of the up a home for yourself and a qualifying individual. If you're following apply. For 2018, you had a right to a refund of all federal unsure whether you will be able to file as head of income tax withheld because you had no tax liability, and household, you may wish to check the Single or married For 2019, you expect a refund of all federal income tax FILING separately box to ensure you have enough tax DRAFT AS OF. withheld because you expect to have no tax liability. withheld. You can check the Single or married FILING separately box on your Form W-4 even if you're planning If you're exempt, complete only lines 1, 2, 3, 4, and 10 to file as head of household on your tax return.

9 See Pub. and sign the form to validate it. Your exemption for 2019 505 for more information about FILING status. expires February 15, 2020. See Pub. 505 to learn more about whether you qualify for exemption from withholding. Line 4. If your last name differs from that shown on your June 7, 2018. social security card, check the box on line 4. Call the Nonresident alien. If you're a nonresident alien, see Social Security Administration at 800-772-1213 to get a Notice 1392, Supplemental Form W-4 instructions for replacement card. Nonresident Aliens, before completing this form. Lines 5 Through 9 (Overview). The Withholding Calculator Complete lines 5 through 9 to adjust your withholding on Although you can use these instructions and the Form W-4. If you don't complete any of lines 5 through 10, worksheets to complete your Form W-4, you may find that your employer will withhold tax from your wages solely using the withholding calculator will be easier and more based on your FILING status with no adjustments.

10 Accurate. If you use the calculator, you don't need to complete any of the worksheets for Form W-4. You may choose not to adjust your withholding, but in some cases you might have too little tax withheld. If so, In situations described below, the worksheets in these you will owe tax when you file your tax return and might be instructions may not provide you with the most accurate subject to a penalty. Or, you may have too much tax information to enter on your Form W-4. Consider using the withheld from your paycheck, especially if you're eligible calculator if you (and your spouse, if married FILING jointly): for some tax credits. Although you'll receive a refund Work only part of the year, for example, if you're a when you file your tax return, you won't have been able to seasonal worker; use the extra amount withheld from your pay throughout Have a very large amount of nonwage income not the year.