CAUTION
Multiple jobs. Complete Steps 3 through 4(b) on only
one Form W-4. Withholding will be most accurate if you
do this on the Form W-4 for the highest paying job. Step 4 (optional).
Step 4(a). Enter in this step the total of your other estimated
income for the year, if any. You shouldn’t include income from
any jobs or self-employment. If you complete Step 4(a), you
likely won’t have to make estimated tax payments for that
income. If you prefer to pay estimated tax rather than having tax
on other income withheld from your paycheck, see Form
1040-ES, Estimated Tax for Individuals.
Step 4(b). Enter in this step the amount from the Deductions
Worksheet, line 5, if you expect to claim deductions other than
the basic standard deduction on your 2025 tax return and want
to reduce your withholding to account for these deductions.
This includes both itemized deductions and other deductions
such as for student loan interest and IRAs.
Step 4(c). Enter in this step any additional tax you want
withheld from your pay each pay period, including any amounts
from the Multiple Jobs Worksheet, line 4. Entering an amount
here will reduce your paycheck and will either increase your
refund or reduce any amount of tax that you owe.