
If the pay at each job is more similar, choosing Step 2(c) is more accurate than choosing Step 2(b). If you (and your spouse) have a total of only two jobs and the pay at the higher paying job is more than double the pay at the lower paying job, this option is generally more accurate than choosing Step 2(c). While you will need to know the approximate amount of pay for each job, you will enter the additional amount of withholding in Step 4(c) on the Form W-4 for only one of the jobs. If a change in pay for any of the jobs changes the additional withholding amount in the lookup table used with this worksheet, you will need to furnish a new Form W-4 to change the amount in Step 4(c) to have accurate withholding. You will be guided to enter an additional amount to withhold in Step 4(c).
Step 2(b): If you do not have access to the Tax Withholding Estimator but wish to have roughly accurate withholding and retain privacy, you may use the Multiple Jobs Worksheet on page 3. If pay for any of the jobs changes significantly, you will need to use the Tax Withholding Estimator again and furnish a new Form W-4 to change the amount in Step 4(c) to have accurate withholding. While you will need to know the approximate amount of pay for each job, you will enter the additional amount of withholding in Step 4(c) on the Form W-4 for only one of the jobs. Step 2(a): For maximum accuracy and privacy, use the Tax Withholding Estimator at You will generally be guided to enter an additional amount to withhold in Step 4(c). Step 2 allows you to choose one of three options, which involve tradeoffs between accuracy, privacy, and ease of use: