What Is Form W-4?
Form W-4 is a PDF tax form that informs the employer of the correct amount to withhold from the employee’s paycheck for federal income tax. The 2026 version, officially called the Employee’s Withholding Certificate, contains details on filing status, the number of jobs the employee holds, dependents, additional income, and deductions.
Who Is Required to Fill Out Form W-4?
All new employees are required to fill out Form W-4, as well as anyone whose financial or personal situation changes in a way that affects their income tax, such as after marriage, divorce, the birth of a child, or a significant change in income.
Otherwise, existing employees don’t need to submit a new form each year, as the employer can simply use the information on the previous one, although the IRS recommends reviewing your withholding annually.
When Is Form W-4 Due for Submission?
Form W-4 is due for submission as soon as you’re hired, ideally before your first payday, because your employer uses it to calculate withholding from your first paycheck. However, employees claiming exemption from withholding taxes must file a new form by February 15th each year (February 16, 2027, for the 2026 form), and only if they owed no federal income tax last year and expect to owe none this year.
What Are the Penalties for Not Submitting the Form?
There are no specific penalties for not submitting Form W-4, but the employer would then withhold taxes as if the employee were single or married filing separately with no other entries. A $500 penalty applies only if you submit a W-4 with no reasonable basis that results in less tax being withheld than required.
Where Do I File the W-4 Form?
You file the W-4 Form with your employer, not the IRS. You can do so electronically (if your employer accepts digital forms) or submit the signed form in person.