Independent payroll-schedule reference · Updated July 2026 Methodology · Submit a correction
Glossary term

Form W-4

IRS form setting federal income tax withholding.

Definition

Form W-4 is the IRS form an employee submits to their employer to set federal income tax withholding from each paycheck. The form was redesigned for 2020 to eliminate the old allowance system and instead use a more direct structure based on filing status, multiple-job adjustments, dependent credits, and additional income or deductions. Employees typically complete W-4s during onboarding and may submit a new W-4 at any time after a major life change (marriage, child, second job, large bonus). The IRS provides a free Tax Withholding Estimator to help employees calibrate their W-4 to avoid over- or under-withholding.

Example

Marrying mid-year is a common reason to submit a new W-4 to adjust withholding from single to married status.

Related terms

  • Pay period — The recurring window of time covered by a single paycheck.
  • Pay frequency — How often paychecks are issued.
  • Payday — The calendar day wages are deposited.
  • In arrears — Wages paid after the pay period ends.
  • Biweekly — Every other week — 26 paychecks per year.
  • Semimonthly — Twice per month on fixed dates — 24 paychecks per year.

See also