Publication 919: How Do I Adjust My Tax Withholding?;

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Form W-4 (2005). Summary: This is an example of a Form W-4 (2005). The line items to be completed are:

Under Personal Allowances Worksheet:

“A. Enter 1 for yourself if no one else can claim you as a dependent” field

“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 $1,000 or less.” field

“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

“D. Enter number of dependents (other than your spouse or yourself) you will claim on your tax return” field

“E. Enter 1 if you will file as head of household on your tax return (see conditions under Head of household above)” field

“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.)

“G. Child Tax Credit (including additional child tax credit): If your total income will be less than $54,000 ($79,000 if married), enter 2 for each eligible child. If your total income will be between $54,000 and $84,000 ($79,000 and $119,000 if married), enter 1 for each eligible child plus 1 additional if you have four or more eligible children.” field

“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

For accuracy, complete all worksheets that apply.

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.
If you have more than one job or are married and your spouse both work and the combined earnings form all jobs exceed $35,000 ($25,000 if married) see the Two-Earner/Two-Job Worksheet on page 2 to avoid having too little tax withheld.
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: (Your employer must send a copy of this form to the I.R.S. if: (a) you claim more than 10 allowances or (b) you claim Exempt and your wages are normally more than $200 per week.

“1. Type or print your first name and middle initial” field

“Last name” field

“Home address (number and street or rural route)” field

“City or town, state, and ZIP code” field

“2. Your social security number” field

“3. Single” checkbox; “Married” checkbox; “Married, but withhold at higher Single rate” checkbox

“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 new card.” checkbox

“5. Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)” field

“6. Additional amount, if any, you want withheld from each paycheck” field

“7. I claim exemption from withholding for 2005, 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

“Employee's signature (Form is not valid unless you sign it.)” field

“Date” field

Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate, or I am entitled to claim exempt status.

“8. Employer's name and address (Employer: Complete lines 8 and 10 only if sending to the I.R.S.)” field

“9. Office code (optional)” field

“10. Employer identification number” field