IRS Withholding Compliance Lock-in Letter

--- ## Page 1 **IRS** Department of the Treasury Internal Revenue Service POBOX 149338 ST 5501 AUSTIN TX 78714-9338 In reply refer to: 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328141 BODC: NOBOD JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 800-829-1040 053231 Social Security number: ***-**-4568 Employer: KASEYA US LLC Employer identification number: 46-0522543 Dear JOHAN JONGSMA ### WHY WE ARE WRITING TO YOU Generally, the amount your employer withholds for federal income tax is based on your Form W-4, Employee's Withholding Certificate. However, the IRS may review whether you are entitled to claim exempt status or a certain withholding status/rate on Form W-4. We determined you aren't entitled to claim exempt status or withholding reductions; therefore, you were selected for the Withholding Compliance Program. ### INSTRUCTIONS WE GAVE YOUR EMPLOYER(S) We sent your employer a "lock-in letter" instructing them to begin withholding income tax from your wages based on the following withholding arrangement: **Withholding status (filing status):** SINGLE **Withholding rate:** Form W-4, Step 2(C), Checkbox (higher withholding rate) **Annual withholding reductions (Form W-4 Step 3):** $0.00 **Other income (Form W-4 Step 4(a))** $0.00 **Deductions (Form W-4 Step 4 (b))** $0.00 **Additional amount to withhold per paycheck (Form W-4 Step 4(c)):** $0.00 We also instructed your employer(s) not to honor your current Form W-4 or a new Form W-4 from you, UNLESS it results in MORE withholding than using the withholding arrangement listed above. ### WHAT THIS CHANGE MEANS FOR YOU This change in your withholding arrangement will increase the amount of tax withheld from your wages. ### IF YOU DON'T AGREE --- ## Page 2 The user wants me to transcribe ALL visible text on the page as clean markdown. I need to: 1. Transcribe all visible text exactly as shown 2. Use ### for sections 3. Use **bold** for labels 4. Use markdown tables for tabular data 5. Use - bullets for lists 6. Preserve all numbers, dates, and values exactly as shown 7. Output ONLY the transcribed text — no commentary, no analysis, no preamble Let me look at the image and transcribe everything: Top right corner has: 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 Then the recipient info: JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 Then the body text with bullet points and numbered lists. Let me go through it carefully: First section (bullet point): - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). Second section (bullet point): - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. Then numbered list 1-8: 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, you must identify if you and your spouse intend to apply 100% of the additional withholding (or reduction from standard withholding) to one spouse or split between each spouse, 50/50 proportionate to wages. NOTE section: NOTE: Your withholding usually will be most accurate when you request all of the additional amount to withhold on the Form W-4 for the highest paying job. Next bullet: - If you file jointly and your spouse does not agree to be enrolled in the Withholding Compliance Program, we will determine your withholding arrangement and apply 100% of the additional withholding to your wages. Next bullet: - If you prefer you can write to us at the address listed below. Send a written statement requesting a modification and the information above to support your claim that you are entitled to a different withholding arrangement. Next bullet: - If the information justifies a change to the withholding arrangement listed above, we will instruct your employer(s) to adjust your income tax withholding accordingly. Last line: YOU COULD BE ASSESSED A PENALTY Now I need to format this properly with markdown. The user wants: - ### for sections (though there aren't obvious section headers, but I can identify logical sections) - **bold** for labels - markdown tables for tabular data (none present) - - bullets for lists - Preserve all numbers, dates, and values exactly Actually, looking at the document again, I see there's no tabular data, so no tables needed. Let me structure this. The document appears to be a letter from the IRS (based on the formatting and content about withholding compliance). Top right info: 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 Recipient: JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 The content is a series of instructions. I should preserve the structure with bullet points and numbered lists. Let me transcribe: ``` 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, you must identify if you and your spouse intend to apply 100% of the additional withholding (or reduction from standard withholding) to one spouse or split between each spouse, 50/50 proportionate to wages. NOTE: Your withholding usually will be most accurate when you request all of the additional amount to withhold on the Form W-4 for the highest paying job. - If you file jointly and your spouse does not agree to be enrolled in the Withholding Compliance Program, we will determine your withholding arrangement and apply 100% of the additional withholding to your wages. - If you prefer you can write to us at the address listed below. Send a written statement requesting a modification and the information above to support your claim that you are entitled to a different withholding arrangement. - If the information justifies a change to the withholding arrangement listed above, we will instruct your employer(s) to adjust your income tax withholding accordingly. YOU COULD BE ASSESSED A PENALTY ``` Wait, the user wants me to use markdown formatting. Let me check the requirements again: - Use ### for sections - **bold** for labels - markdown tables for tabular data - - bullets for lists Looking at the document, there aren't really section headers. The "NOTE" could be considered a label. I could format the address block. But the main thing is to transcribe the text accurately. Actually, looking at the top part, that appears to be a header. And the name/address is the recipient block. Let me think about how to format this best. The user wants clean markdown. I'll format the header info, then the recipient, then the body with proper markdown lists. One thing I notice: In item 7, it says "your spouse s complete name" - there's a missing apostrophe in the original (spouse s instead of spouse's). I should preserve exactly what's there: "spouse s". Also in the header: "***-**-4568" - this looks like a masked SSN. Let me format this properly: ``` 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 **JOHAN JONGSMA** **851 BRIGHTWATERS BLVD NE** **ST PETERSBURG FL 33704-3719** - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, you must identify if you and your spouse intend to apply 100% of the additional withholding (or reduction from standard withholding) to one spouse or split between each spouse, 50/50 proportionate to wages. **NOTE:** Your withholding usually will be most accurate when you request all of the additional amount to withhold on the Form W-4 for the highest paying job. - If you file jointly and your spouse does not agree to be enrolled in the Withholding Compliance Program, we will determine your withholding arrangement and apply 100% of the additional withholding to your wages. - If you prefer you can write to us at the address listed below. Send a written statement requesting a modification and the information above to support your claim that you are entitled to a different withholding arrangement. - If the information justifies a change to the withholding arrangement listed above, we will instruct your employer(s) to adjust your income tax withholding accordingly. **YOU COULD BE ASSESSED A PENALTY** ``` But the user said "Use ### for sections". Are there sections here? Maybe I should format the document with sections for different parts. But looking at the actual document, it's just a continuous letter. The sections would be artificial. Actually, looking at the content, there are logical sections: 1. The request for review 2. The list of required information 3. The note 4. The joint filing spouse non-agreement scenario 5. The written statement option 6. The determination outcome 7. The penalty warning But none of these have headers in the original document. Adding ### headers would be adding content not in the original. Wait, let me re-read the instructions: "Use ### for sections". This suggests that if there are sections, use that formatting. But the document doesn't have explicit section headers. However, the "NOTE" and the final "YOU COULD BE ASSESSED A PENALTY" could be considered sections or important labels. Actually, looking at IRS Letter 2801C (which this appears to be), the formatting is specific. The "YOU COULD BE ASSESSED A PENALTY" is typically a section header or important notice. But to be safe and follow the instructions exactly: I should transcribe the text as it appears, using markdown formatting for structure. The document has: - A header block with codes - An address block - Bullet points - Numbered list - A NOTE line - More bullet points - A final warning line I think the best approach is to transcribe exactly what's visible, preserving the structure with markdown lists where appropriate, and using **bold** for the recipient name/address block and the final penalty warning since those appear to be distinct blocks. Actually, looking at the image again more carefully: The recipient name and address is in all caps, so that could be bolded. The final line "YOU COULD BE ASSESSED A PENALTY" is also in all caps. Let me provide a clean transcription: ``` 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 **JOHAN JONGSMA** **851 BRIGHTWATERS BLVD NE** **ST PETERSBURG FL 33704-3719** - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, you must identify if you and your spouse intend to apply 100% of the additional withholding (or reduction from standard withholding) to one spouse or split between each spouse, 50/50 proportionate to wages. **NOTE:** Your withholding usually will be most accurate when you request all of the additional amount to withhold on the Form W-4 for the highest paying job. - If you file jointly and your spouse does not agree to be enrolled in the Withholding Compliance Program, we will determine your withholding arrangement and apply 100% of the additional withholding to your wages. - If you prefer you can write to us at the address listed below. Send a written statement requesting a modification and the information above to support your claim that you are entitled to a different withholding arrangement. - If the information justifies a change to the withholding arrangement listed above, we will instruct your employer(s) to adjust your income tax withholding accordingly. **YOU COULD BE ASSESSED A PENALTY** ``` Wait, I need to check if there are any ### sections. The user specifically said "Use ### for sections". Looking at the document, there are no explicit section headers like "Section 1: Review Request". But perhaps the user wants me to identify logical sections? Actually, looking at similar IRS letters, the document is structured as: 1. Introductory text about requesting a review 2. List of required documents 3. Note about withholding accuracy 4. Consequences of spouse non-agreement 5. Alternative written request option 6. Determination outcome 7. Penalty warning But without explicit headers, I shouldn't invent section titles. However, maybe the ### is meant for the recipient block? Or perhaps the document is considered to have sections that I should label? Let me reconsider the instructions. The user wants clean markdown transcription. The formatting instructions are guidelines for how to format the output. Since there are no obvious section headers in the source text, I don't need to create artificial ### headers. But I should use the other formatting: bold for labels (like the recipient name and the final warning), bullets for lists, etc. Actually, looking at the very top, those codes might be formatted as a block or table, but there's no tabular data. I think the safest approach is to transcribe the text exactly as it appears, using markdown formatting to preserve the structure (bullets, numbered lists, bold text for emphasis/caps). One more check: The note says "Use ### for sections". Perhaps the NOTE and the PENALTY warning could be preceded by ###? Like: ### NOTE Your withholding... ### YOU COULD BE ASSESSED A PENALTY But that would be adding formatting not explicitly in the original, though it might be a reasonable interpretation of "sections". However, looking at the document image again, the "NOTE:" is inline with the text, not a separate section header. And "YOU COULD BE ASSESSED A PENALTY" appears to be a bold/all-caps line at the bottom. I think I'll transcribe it as plain text blocks with appropriate markdown for lists and bold text, without inventing section headers that don't exist. The instruction "Use ### for sections" is probably conditional - if there are sections, use that format. Since there aren't clear sections with headers, I'll focus on the other formatting requirements. Wait, I should look at the document one more time. Is there a section header I'm missing? Top right: Reference numbers and date Top left: Recipient address Then body text... Actually, maybe the user considers the recipient block a section? Or maybe the numbered list items are sections? No, I think the best interpretation is: transcribe the text, and for any part that looks like a section header, use ###. But since there are no section headers, just transcribe the text with the other formatting (bullets, bold). But let me check the penalty line again. In many IRS documents, "YOU COULD BE ASSESSED A PENALTY" is a section header or at least a distinct bold section. It might warrant ### or at least **bold**. I'll use **bold** for the recipient block and the final penalty line, as those are the most prominent text elements besides the body. Actually, looking at the formatting of the recipient: JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 This is typically bold or prominent in letters. I'll bold it. And "NOTE:" and "YOU COULD BE ASSESSED A PENALTY" are also typically bold. Let me finalize my transcription: ``` 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328142 **JOHAN JONGSMA** **851 BRIGHTWATERS BLVD NE** **ST PETERSBURG FL 33704-3719** - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, --- ## Page 3 0866000000 Dec. 17, 2025 LTR 2801C W3 ***-**-4568 000000 00 00328143 JOHAN JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 If there is no reasonable basis to justify the withholding status (filing status), withholding rate, or exempt status claimed on your Form W-4 you furnished to your employer, you may be subject to a $500 civil penalty under Internal Revenue Code Section 6682 for making a false statement about your withholding. We aren't making a determination of your ultimate tax liability. You pay federal income tax through withholding or by making estimated tax payments throughout the year. Estimated tax is the method that can be used to pay tax on income that isn't subject to withholding. If you don't pay enough tax throughout the year, you may have to pay a penalty for underpayment of estimated tax. ### HOW YOU CAN BE RELEASED FROM THE WITHHOLDING COMPLIANCE PROGRAM You must continue to file returns and pay your tax due timely. Payments, including estimated tax payments, made before the due date (without regard to extensions) of the original return are considered paid on the due date. For example, income tax withheld during the year is considered paid on the due date of the return, April 15th for most taxpayers. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program. **Note:** An approved installment agreement for past balances due does not meet the requirements for release from the Withholding Compliance Program. ### WHERE YOU CAN FIND ADDITIONAL INFORMATION - Visit our website at www.irs.gov/whc. - Publication 1, Your Rights as a Taxpayer. - Publication 505, Tax Withholding and Estimated Tax - For tax forms, instructions and publications, visit www.irs.gov or call 800-TAX-FORM (800-829-3676). ### HOW TO CONTACT THE WITHHOLDING COMPLIANCE UNIT You can call the Withholding Compliance Unit, weekdays between 8 a.m. and 5 p.m. at 855-839-2235. You can send us the information by fax to 855-202-8300 using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service's privacy and security policies. Include a cover sheet with the following information: --- ## Page 4 0866000000 **Dec. 17, 2025 LTR 2801C W3** ***-**-4568 000000 00** **00328144** **JOHAN JONGSMA** **851 BRIGHTWATERS BLVD NE** **ST PETERSBURG FL 33704-3719** --- **Date:** **Name:** **Phone number and hours we can reach you:** **Social Security number:** **Number of faxed pages:** --- You can write to us at the address listed below: - Internal Revenue Service - Campus Collection, Andover - Withholding Compliance Unit - 310 Lowell Street, Stop 837 - Andover, MA 01810 When you write, include this letter and provide in the spaces below, your telephone number and the hours we can reach you. Keep a copy of this letter for your records. **Telephone Number ( )**________________________ **Hours**____________ --- Sincerely yours, [S.J. Milburn signature] **S. J. Milburn** Operations Manager, Collections --- **Enclosures:** Form W-4 --- ## Page 5 **Form W-4** ### Employee's Withholding Certificate OMB No. 1545-0074 **2024** Department of the Treasury Internal Revenue Service Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Give Form W-4 to your employer. Your withholding is subject to review by the IRS. --- ### Step 1: Enter Personal Information | (a) First name and middle initial | Last name | (b) Social security number | |---|---|---| | | | | | Address | | Does your name match the name on your social security card? If not, to ensure you get credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov. | | City or town, state, and ZIP code | | | (c) ☐ Single or Married filing separately ☐ Married filing jointly or Qualifying surviving spouse ☐ Head of household (Check only if you're unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.) 053231 Complete Steps 2-4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App. --- ### Step 2: Multiple Jobs or Spouse Works Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs. Do only **one** of the following. (a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3-4). If you or your spouse have self-employment income, use this option; or (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, (b) is more accurate . . . . . . . . . . . . . . . ☐ Complete Steps 3-4(b) on Form W-4 for only **ONE** of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3-4(b) on the Form W-4 for the highest paying job.) --- ### Step 3: Claim Dependent and Other Credits If your total income will be $200,000 or less ($400,000 or less if married filing jointly): Multiply the number of qualifying children under age 17 by $2,000 $_________ Multiply the number of other dependents by $500 . . . . . $_________ Add the amounts above for qualifying children and other dependents. You may add to this the amount of any other credits. Enter the total here . . . . . . . . . . . 3 $_________ --- ### Step 4 (optional): Other Adjustments (a) **Other income (not from jobs).** If you want tax withheld for other income you expect this year that won't have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income . . . . . . . . . . . . . . . . 4(a) $_________ (b) **Deductions.** If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the result here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4(b) $_________ (c) **Extra withholding.** Enter any additional tax you want withheld each pay period . . 4(c) $_________ --- ### Step 5: Sign Here Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete. | **Employee's signature** (This form is not valid unless you sign it.) | Date | |---|---| | | | --- ### Employers Only | Employer's name and address | First date of employment | Employer identification number (EIN) | |---|---|---| | | | | For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 10220Q Form **W-4** (2024) --- ## Page 6 Form W-4 (2024)                                                     Page 2 ### General Instructions Section references are to the Internal Revenue Code. ### Future Developments For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4. ### Purpose of Form Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505, Tax Withholding and Estimated Tax. **Exemption from withholding.** You may claim exemption from withholding for 2024 if you meet both of the following conditions: you had no federal income tax liability in 2023 **and** you expect to have no federal income tax liability in 2024. You had no federal income tax liability in 2023 if (1) your total tax on line 24 on your 2023 Form 1040 or 1040-SR is zero (or less than the sum of lines 27, 28, and 29), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2024 tax return. To claim exemption from withholding, certify that you meet both of the conditions above by writing "Exempt" on Form W-4 in the space below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 15, 2025. **Your privacy.** Steps 2(c) and 4(a) ask for information regarding income you received from sources other than the job associated with this Form W-4. If you have concerns with providing the information asked for in Step 2(c), you may choose Step 2(b) as an alternative; if you have concerns with providing the information asked for in Step 4(a), you may enter an additional amount you want withheld per pay period in Step 4(c) as an alternative. **When to use the estimator.** Consider using the estimator at www.irs.gov/W4App if you: - Expect to work only part of the year; - Receive dividends, capital gains, social security, bonuses, or business income, or are subject to the Additional Medicare Tax or Net Investment Income Tax; or - Prefer the most accurate withholding for multiple job situations. **Self-employment.** Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld. **Nonresident alien.** If you're a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form. ### Specific Instructions **Step 1(c).** Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding. **Step 2.** Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work. Option **(a)** most accurately calculates the additional tax you need to have withheld, while option **(b)** does so with a little less accuracy. Instead, if you (and your spouse) have a total of only two jobs, you may check the box in option **(c)**. The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs. > ⚠️ **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 3.** This step provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number. You may be able to claim a credit for other dependents for whom a child tax credit can't be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 501, Dependents, Standard Deduction, and Filing Information. You can also include **other tax credits** for which you are eligible in this step, such as the foreign tax credit and the education tax credits. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return. **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 2024 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. --- ## Page 7 Form W-4 (2024) Page 3 ### Step 2(b)—Multiple Jobs Worksheet *(Keep for your records.)* If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on **only ONE Form W-4**. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019. **Note:** If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App. **1 Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, **skip** to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $ **2 Three jobs.** If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. **a** Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the "Higher Paying Job" row and the annual wages for your next highest paying job in the "Lower Paying Job" column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $ **b** Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the "Higher Paying Job" row and use the annual wages for your third job in the "Lower Paying Job" column to find the amount from the appropriate table on page 4 and enter this amount on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $ **c** Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . . . . . . . . . . . 2c $ **3** Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . . . . . . . . . . . . . 3 **4** **Divide** the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in **Step 4(c)** of Form W-4 for the highest paying job (along with any other additional amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $ ### Step 4(b)—Deductions Worksheet *(Keep for your records.)* **1** Enter an estimate of your 2024 itemized deductions (from Schedule A (Form 1040)). Such deductions may include qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of your income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $ **2** Enter: $\begin{Bmatrix} \text{• \$29,200 if you're married filing jointly or a qualifying surviving spouse} \\ \text{• \$21,900 if you're head of household} \\ \text{• \$14,600 if you're single or married filing separately} \end{Bmatrix}$ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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visible text on this page as clean markdown. This is Form W-4 (2024), Page 4. It contains three tables for different filing statuses: 1. Married Filing Jointly or Qualifying Surviving Spouse 2. Single or Married Filing Separately 3. Head of Household Each table has: - "Higher Paying Job Annual Taxable Wage & Salary" as row headers - "Lower Paying Job Annual Taxable Wage & Salary" as column headers - Various numerical values in the cells I need to transcribe this carefully, preserving all numbers exactly as shown. Let me start with the first table: **Married Filing Jointly or Qualifying Surviving Spouse** Higher Paying Job Annual Taxable Wage & Salary (rows): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 99,999 - $100,000 - 149,999 - $150,000 - 239,999 - $240,000 - 259,999 - $260,000 - 279,999 - $280,000 - 299,999 - $300,000 - 319,999 - $320,000 - 364,999 - $365,000 - 524,999 - $525,000 and over Lower Paying Job Annual Taxable Wage & Salary (columns): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 89,999 - $90,000 - 99,999 - $100,000 - 109,999 - $110,000 - 120,000 Now the values row by row: Row 1 ($0-$9,999 higher): $0, $0, $780, $850, $940, $1,020, $1,020, $1,020, $1,020, $1,020, $1,370 Row 2 ($10k-$19,999 higher): 0, 780, 1,780, 1,940, 2,140, 2,220, 2,220, 2,220, 2,220, 2,570, 3,570 Row 3 ($20k-$29,999 higher): 780, 1,780, 2,870, 3,140, 3,340, 3,420, 3,420, 3,420, 3,420, 3,770, 4,770, 5,770 Row 4 ($30k-$39,999 higher): 850, 1,940, 3,140, 3,410, 3,610, 3,690, 3,690, 3,690, 4,040, 5,040, 6,040, 7,040 Row 5 ($40k-$49,999 higher): 940, 2,140, 3,340, 3,610, 3,810, 3,890, 3,890, 4,240, 5,240, 6,240, 7,240, 8,240 Row 6 ($50k-$59,999 higher): 1,020, 2,220, 3,420, 3,690, 3,890, 3,970, 4,320, 5,320, 6,320, 7,320, 8,320, 9,320 Row 7 ($60k-$69,999 higher): 1,020, 2,220, 3,420, 3,690, 3,890, 4,320, 5,320, 6,320, 7,320, 8,320, 9,320, 10,320 Row 8 ($70k-$79,999 higher): 1,020, 2,220, 3,420, 3,690, 4,240, 5,320, 6,320, 7,320, 8,320, 9,320, 10,320, 11,320 Row 9 ($80k-$99,999 higher): 1,020, 2,220, 3,620, 4,890, 6,090, 7,170, 8,170, 9,170, 10,170, 11,170, 12,170, 13,170 Row 10 ($100k-$149,999 higher): 1,870, 4,070, 6,270, 7,540, 8,740, 9,820, 10,820, 11,820, 12,830, 14,030, 15,230, 16,430 Row 11 ($150k-$239,999 higher): 1,960, 4,360, 6,760, 8,230, 9,630, 10,910, 12,110, 13,310, 14,510, 15,710, 16,910, 18,110 Row 12 ($240k-$259,999 higher): 2,040, 4,440, 6,840, 8,310, 9,710, 10,990, 12,190, 13,390, 14,590, 15,790, 16,990, 18,190 Row 13 ($260k-$279,999 higher): 2,040, 4,440, 6,840, 8,310, 9,710, 10,990, 12,190, 13,390, 14,590, 15,790, 16,990, 18,190 Row 14 ($280k-$299,999 higher): 2,040, 4,440, 6,840, 8,310, 9,710, 10,990, 12,190, 13,390, 14,590, 15,790, 16,990, 18,380 Row 15 ($300k-$319,999 higher): 2,040, 4,440, 6,840, 8,310, 9,710, 10,990, 12,190, 13,390, 14,590, 15,980, 17,980, 19,980 Row 16 ($320k-$364,999 higher): 2,040, 4,440, 6,840, 8,310, 9,710, 11,280, 13,280, 15,280, 17,280, 19,280, 21,280, 23,280 Row 17 ($365k-$524,999 higher): 2,720, 6,010, 9,510, 12,080, 14,580, 16,950, 19,250, 21,550, 23,850, 26,150, 28,450, 30,750 Row 18 ($525k and over higher): 3,140, 6,840, 10,540, 13,310, 16,010, 18,590, 21,090, 23,590, 26,090, 28,590, 31,090, 33,590 Second table: **Single or Married Filing Separately** Higher Paying Job Annual Taxable Wage & Salary (rows): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 59,999 - $60,000 - 79,999 - $80,000 - 99,999 - $100,000 - 124,999 - $125,000 - 149,999 - $150,000 - 174,999 - $175,000 - 199,999 - $200,000 - 249,999 - $250,000 - 399,999 - $400,000 - 449,999 - $450,000 and over Lower Paying Job Annual Taxable Wage & Salary (columns): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 89,999 - $90,000 - 99,999 - $100,000 - 109,999 - $110,000 - 120,000 Values: Row 1 ($0-$9,999 higher): $240, $870, $1,020, $1,020, $1,020, $1,540, $1,870, $1,870, $1,870, $1,870, $1,910, $2,040 Row 2 ($10k-$19,999 higher): 870, 1,680, 1,830, 1,830, 2,350, 3,350, 3,680, 3,680, 3,680, 3,720, 3,920, 4,050 Row 3 ($20k-$29,999 higher): 1,020, 1,830, 1,980, 2,510, 3,510, 4,510, 4,830, 4,830, 4,870, 5,070, 5,270, 5,400 Row 4 ($30k-$39,999 higher): 1,020, 1,830, 2,510, 3,510, 4,510, 5,510, 5,830, 5,870, 6,070, 6,270, 6,470, 6,600 Row 5 ($40k-$59,999 higher): 1,390, 3,200, 4,360, 5,360, 6,360, 7,370, 7,890, 8,090, 8,290, 8,490, 8,690, 8,820 Row 6 ($60k-$79,999 higher): 1,870, 3,680, 4,830, 5,840, 7,040, 8,240, 8,770, 8,970, 9,170, 9,370, 9,570, 9,970 Row 7 ($80k-$99,999 higher): 1,870, 3,690, 5,040, 6,240, 7,440, 8,640, 9,170, 9,370, 9,570, 9,770, 9,970, 10,810 Row 8 ($100k-$124,999 higher): 2,040, 4,050, 5,400, 6,600, 7,800, 9,000, 9,530, 9,730, 10,180, 11,180, 12,180, 13,120 Row 9 ($125k-$149,999 higher): 2,040, 4,050, 5,400, 6,600, 7,800, 9,000, 10,180, 11,180, 12,180, 13,180, 14,180, 15,310 Row 10 ($150k-$174,999 higher): 2,040, 4,050, 5,400, 6,860, 8,860, 10,860, 12,180, 13,180, 14,230, 15,530, 16,830, 18,060 Row 11 ($175k-$199,999 higher): 2,040, 4,710, 6,860, 8,860, 10,860, 12,860, 14,380, 15,680, 16,980, 18,280, 19,580, 20,810 Row 12 ($200k-$249,999 higher): 2,720, 5,610, 8,060, 10,360, 12,660, 14,960, 16,590, 17,890, 19,190, 20,490, 21,790, 23,020 Row 13 ($250k-$399,999 higher): 2,970, 6,080, 8,540, 10,840, 13,140, 15,440, 17,060, 18,360, 19,660, 20,960, 22,260, 23,500 Row 14 ($400k-$449,999 higher): 2,970, 6,080, 8,540, 10,840, 13,140, 15,440, 17,060, 18,360, 19,660, 20,960, 22,260, 23,500 Row 15 ($450k and over higher): 3,140, 6,450, 9,110, 11,610, 14,110, 16,610, 18,430, 19,930, 21,430, 22,930, 24,430, 25,870 Third table: **Head of Household** Higher Paying Job Annual Taxable Wage & Salary (rows): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 59,999 - $60,000 - 79,999 - $80,000 - 99,999 - $100,000 - 124,999 - $125,000 - 149,999 - $150,000 - 174,999 - $175,000 - 199,999 - $200,000 - 249,999 - $250,000 - 449,999 - $450,000 and over Lower Paying Job Annual Taxable Wage & Salary (columns): - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 89,999 - $90,000 - 99,999 - $100,000 - 109,999 - $110,000 - 120,000 Values: Row 1 ($0-$9,999 higher): $0, $510, $850, $1,020, $1,020, $1,020, $1,020, $1,220, $1,870, $1,870, $1,870, $1,960 Row 2 ($10k-$19,999 higher): 510, 1,510, 2,020, 2,220, 2,220, 2,220, 2,420, 3,420, 4,070, 4,070, 4,160, 4,360 Row 3 ($20k-$29,999 higher): 850, 2,020, 2,560, 2,760, 2,760, 2,960, 3,960, 4,960, 5,610, 5,700, 5,900, 6,100 Row 4 ($30k-$39,999 higher): 1,020, 2,220, 2,760, 2,960, 3,160, 4,160, 5,160, 6,160, 6,900, 7,100, 7,300, 7,500 Row 5 ($40k-$59,999 higher): 1,020, 2,220, 2,810, 4,010, 5,010, 6,010, 7,070, 8,270, 9,120, 9,320, 9,520, 9,720 Row 6 ($60k-$79,999 higher): 1,070, 3,270, 4,810, 6,010, 7,070, 8,270, 9,470, 10,670, 11,520, 11,720, 11,920, 12,120 Row 7 ($80k-$99,999 higher): 1,870, 4,070, 5,670, 7,070, 8,270, 9,470, 10,670, 11,870, 12,720, 12,920, 13,120, 13,450 Row 8 ($100k-$124,999 higher): 2,020, 4,420, 6,160, 7,560, 8,760, 9,960, 11,160, 12,360, 13,210, 13,880, 14,880, 15,880 Row 9 ($125k-$149,999 higher): 2,040, 4,440, 6,