Publication 919 |
2008 Tax Year |
Form W-4 (2008). Summary: This is an example of a Form W-4 (2008). The line items to be completed are:
Under Personal Allowances Worksheet:
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“A. Enter 1 for yourself if no one else can claim you as a dependent” field
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“B. Enter 1 if: You are single and have only one job; or You are married, have only one job, and your spouse does not work;
or Your wages from
a second job or your spouse's wages (or the total of both) are $1,500 or less.” field
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“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. (Entering
0 may help you avoid having too little tax withheld.)” field
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“D. Enter number of dependents (other than your spouse or yourself) you will claim on your tax return” field
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“E. Enter 1 if you will file as head of household on your tax return (see conditions under Head of household above)” field
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“F. Enter 1 if you have at least $1,500 of child or dependent care expenses for which you plan to claim a credit” field. (Note. Do not
include child support payments. See Publication 503, Child and Dependent Care Expenses, for details.)
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“G. Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information. If your
total income will
be less than $58,000 ($86,000 if married), enter 2 for each eligible child. If your total income will be between $58,000 and
$84,000 ($86,000 and
$119,000 if married), enter 1 for each eligible child plus 1 additional if you have four or more eligible children.” field
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“H. Add lines A through G and enter total here. Note. This may be different from the number of exemptions you claim on your
tax
return.” field
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For accuracy, complete all worksheets that apply.
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If you plan to itemize or claim adjustments to income and want to reduce your withholdings, see the Deductions and Adjustments
Worksheet on
page 2.
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If you have more than one job or are married and your spouse both work and the combined earnings form all jobs exceed $40,000
($25,000 if
married) see the Two-Earner/Two-Job Worksheet on page 2 to avoid having too little tax withheld.
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If neither of the above situations applies. stop here and enter the number from line H on line 5 of Form W-4
below.
Under Form W-4 Employee's Withholding Allowance Certificate: (Whether you are entitled to claim a certain number of allowances
or exemption
from withholding is subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.)
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“1. Type or print your first name and middle initial” field
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“Last name” field
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“Home address (number and street or rural route)” field
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“City or town, state, and ZIP code” field
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“2. Your social security number” field
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“3. Single” checkbox;
“Married” checkbox;
“Married, but withhold at higher Single rate” checkbox
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“4. If your last name differs from that shown on your social security card, check here. You must call 1-800-772-1213 for a
replacement
card.” checkbox
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“5. Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)” field
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“6. Additional amount, if any, you want withheld from each paycheck” field
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“7. I claim exemption from withholding for 2008, 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 liability and This year I expect a refund of all
Federal income tax withheld
because I expect to have no tax liability. If you meet both conditions, write Exempt here” field
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“Employee's signature (Form is not valid unless you sign it.)” field
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“Date” field
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Under penalties of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief, it
is true, correct,
and complete. Form is not valid unless you sign it.
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“8. Employer's name and address (Employer: Complete lines 8 and 10 only if sending to the I.R.S.)” field
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“9. Office code (optional)” field
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“10. Employer identification number” field
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