Form W-4 (2003)

Purpose. Complete Form W-4 so that your

employer can withhold the correct Federal

income tax from your pay. Because your tax situation may change, you may want to refigure

your withholding each year.

Head of household. Generally, you may claim

head of household filing status on your tax

return only if you are unmarried and pay more

than 50% of the costs of keeping up a home for

yourself and your dependent(s) or other qualifying individuals. See line E below.

Exemption from withholding. If you are

exempt, complete only lines 1, 2, 3, 4, and 7 and

sign the form to validate it. Your exemption for

2003 expires February 16, 2004. See Pub. 505,

Tax Withholding and Estimated Tax.

Check your withholding. After your Form W-4

takes effect, use Pub. 919 to see how the dollar

amount you are having withheld compares to

your projected total tax for 2003. See Pub. 919,

especially if your earnings exceed $125,000

(Single) or $175,000 (Married). Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet

below. The worksheets on page 2 adjust your

withholding allowances based on itemized

Two earners/two jobs. If you have a working

spouse or more than one job, figure the total

number of allowances you are entitled to claim

on all jobs using worksheets from only one Form

W-4. Your withholding usually will be most accurate when all allowances are claimed on the

Form W-4 for the highest paying job and zero

allowances are claimed on the others.

Personal Allowances Worksheet (Keep for your records.)

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

● You are single and have only one job; or

B Enter “1” if: ● You are married, have only one job, and your spouse does not work; or B

● Your wages from a second job or your spouse’s wages (or the total of both) are $1,000 or less.  

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.)

C

C

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

E E

F F

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. H

● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions

For accuracy, and Adjustments Worksheet on page 2.

complete all

worksheets

that apply.

● If you have more than one job or are married and you and your spouse both work and the combined earnings

from all jobs exceed $35,000, 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.



Cut here and give Form W-4 to your employer. Keep the top part for your records.

OMB No. 1545-0010

Form W-4 Employee’s Withholding Allowance Certificate

Department of the Treasury

Internal Revenue Service For Privacy Act and Paperwork Reduction Act Notice, see page 2.

1 Type or print your first name and middle initial Last name 2 Your social security number

Home address (number and street or rural route) 3 Single Married Married, but withhold at higher Single rate.

City or town, state, and ZIP code

Note: If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.

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

6 Additional amount, if any, you want withheld from each paycheck 6 $

7 I claim exemption from withholding for 2003, 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 7

8

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.

Employee’s signature

(Form is not valid

unless you sign it.) Date 

Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) Office code 9 Employer identification number

(optional)

10

Enter “1” if you have at least $1,500 of child or dependent care expenses for which you plan to claim a credit

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. 

Cat. No. 10220Q

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

Note: You cannot claim exemption from withholding if: (a) your income exceeds $750 and

includes more than $250 of unearned income

(e.g., interest and dividends) and (b) another

person can claim you as a dependent on their

tax return.

Nonwage income. If you have a large amount of

nonwage income, such as interest or dividends,

consider making estimated tax payments using

Recent name change? If your name on line 1

differs from that shown on your social security

card, call 1-800-772-1213 for a new social security card.

G Child Tax Credit (including additional child tax credit):

G ● If your total income will be between $42,000 and $80,000 ($65,000 and $115,000 if married), enter “1” if you have one or two eligible children,

“2” if you have three eligible children, “3” if you have four eligible children, or “4” if you have five or more eligible children.

● If your total income will be between $15,000 and $42,000 ($20,000 and $65,000 if married), enter “1” for each eligible child plus 1 additional

if you have three to five eligible children or 2 additional if you have six or more eligible children.

(Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)

Tax credits. You can take projected tax credits

into account in figuring your allowable number of

withholding allowances. Credits for child or

dependent care expenses and the child tax

credit may be claimed using the Personal

Allowances Worksheet below. See Pub. 919,

How Do I Adjust My Tax Withholding? for information on converting your other credits into

withholding allowances.

Nonresident alien. If you are a nonresident

alien, see the Instructions for Form 8233 before

completing this Form W-4.

deductions, certain credits, adjustments to

income, or two-earner/two-job situations. Complete all worksheets that apply. However, you

may claim fewer (or zero) allowances.

2003

Form 1040-ES, Estimated Tax for Individuals.

Otherwise, you may owe additional tax.
Form W-4 (2003) Page 2

Deductions and Adjustments Worksheet

Note: Use this worksheet only if you plan to itemize deductions, claim certain credits, or claim adjustments to income on your 2003 tax return.

Enter an estimate of your 2003 itemized deductions. These include qualifying home mortgage interest,

charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and

miscellaneous deductions. (For 2003, you may have to reduce your itemized deductions if your income

is over $139,500 ($69,750 if married filing separately). See Worksheet 3 in Pub. 919 for details.)

1

1 $

$7,950 if married filing jointly or qualifying widow(er)

$7,000 if head of household 2 $

2 Enter: $4,750 if single

$3,975 if married filing separately  

3 Subtract line 2 from line 1. If line 2 is greater than line 1, enter “-0-” 3 $

4 Enter an estimate of your 2003 adjustments to income, including alimony, deductible IRA contributions, and student loan interest $

5 Add lines 3 and 4 and enter the total. Include any amount for credits from Worksheet 7 in Pub. 919 5 $

6 Enter an estimate of your 2003 nonwage income (such as dividends or interest) 6 $

7 Subtract line 6 from line 5. Enter the result, but not less than “-0-” 7 $

8 Divide the amount on line 7 by $3,000 and enter the result here. Drop any fraction 8

9 Enter the number from the Personal Allowances Worksheet, line H, page 1 9

Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earner/Two-Job Worksheet, also

enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1

10

10

Two-Earner/Two-Job Worksheet

Note: Use this worksheet only if the instructions under line H on page 1 direct you here.

1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1

2 Find the number in Table 1 below that applies to the lowest paying job and enter it here 2

3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter

“-0-”) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet 3

Note: If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4–9 below to

calculate the additional withholding amount necessary to avoid a year-end tax bill.

4 Enter the number from line 2 of this worksheet 4

5 Enter the number from line 1 of this worksheet 5

6 Subtract line 5 from line 4 6

7 Find the amount in Table 2 below that applies to the highest paying job and enter it here 7 $

8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed 8 $

Divide line 8 by the number of pay periods remaining in 2003. For example, divide by 26 if you are paid

every two weeks and you complete this form in December 2002. Enter the result here and on Form W-4,

line 6, page 1. This is the additional amount to be withheld from each paycheck

9

9 $

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on

this form to carry out the Internal Revenue laws of the United States. The Internal

Revenue Code requires this information under sections 3402(f)(2)(A) and 6109 and

their regulations. Failure to provide a properly completed form will result in your

being treated as a single person who claims no withholding allowances;

providing fraudulent information may also subject you to penalties. Routine uses

of this information include giving it to the Department of Justice for civil and criminal

litigation, to cities, states, and the District of Columbia for use in administering their

tax laws, and using it in the National Directory of New Hires. We may also disclose

this information to Federal and state agencies to enforce Federal nontax criminal

laws and to combat terrorism.

The time needed to complete this form will vary depending on individual

circumstances. The estimated average time is: Recordkeeping, 46 min.; Learning

about the law or the form, 13 min.; Preparing the form, 59 min. If you have

comments concerning the accuracy of these time estimates or suggestions for

making this form simpler, we would be happy to hear from you. You can write to the

Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA

95743-0001. Do not send the tax form to this address. Instead, give it to your

employer.

4

Table 1: Two-Earner/Two-Job Worksheet

Married Filing Jointly All Others

Enter on

line 2 above

If wages from LOWEST

paying job are—

Enter on

line 2 above

If wages from LOWEST

paying job are—

$0 - $6,000 0

6,001 - 11,000 1

11,001 - 18,000 2

18,001 - 25,000 3

25,001 - 29,000 4

29,001 - 40,000 5

40,001 - 55,000 6

55,001 - 75,000 7

$0 - $4,000 0

4,001 - 9,000 1

9,001 - 15,000 2

15,001 - 20,000 3

20,001 - 25,000 4

25,001 - 33,000 5

33,001 - 38,000 6

38,001 - 44,000 7

Table 2: Two-Earner/Two-Job Worksheet

Married Filing Jointly All Others

If wages from HIGHEST

paying job are—

Enter on

line 7 above

If wages from HIGHEST

paying job are—

Enter on

line 7 above

$0 - $30,000 $450

30,001 - 70,000 800

70,001 - 140,000 900

140,001 - 300,000 1,050

300,001 and over 1,200

$0 - $50,000 $450

50,001 - 100,000 800

100,001 - 150,000 900

150,001 - 270,000 1,050

270,001 and over 1,200

44,001 - 50,000 8

50,001 - 60,000 9

60,001 - 70,000 10

70,001 - 90,000 11

90,001 - 100,000 12

100,001 - 115,000 13

115,001 - 125,000 14

125,001 and over 15

Enter on

line 2 above

If wages from LOWEST

paying job are—

You are not required to provide the information requested on a form that is

subject to the Paperwork Reduction Act unless the form displays a valid OMB

75,001 - 100,000 8

100,001 - 110,000 9

110,001 and over 10

Enter on

line 2 above

If wages from LOWEST

paying job are—

control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return information are confidential,

as required by Code section 6103.