What is Form W-4?
Form W-4, the Employee's Withholding Certificate, is the form a new US employee completes so the employer withholds the right amount of federal income tax from each paycheck. It records filing status and adjustments. An employee can submit a new one when their situation changes. Independent contractors do not complete it.
Example
A new hire fills in a W-4 on the first day, selecting a filing status. The payroll system then uses it to calculate federal withholding on each paycheck.
Related
Related terms and guides
Sources
- IRS, About Form W-4, https://www.irs.gov/forms-pubs/about-form-w-4, live official page, linked for readers; link checked 2026-10-31
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.