Form W-4 (2011), Page 2
Summary: This is an example of Form W-4 (2011), page 2. The line
items to be completed are:
Note. Use this worksheet only if you plan to itemize deductions
or claim certain credits or adjustments to income.
- Deductions and Adjustments Worksheet:
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1. Enter an estimate of your 2011 itemized deductions. These
include qualifying home mortgage interest, charitable contributions, state and
local taxes, medical expenses in excess of 7.5% of your income, and
miscellaneous deductions.
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2. Enter: $11,600 if married filing jointly or qualifying
widow(er); $8,500 if head of household; $5,800 if single or married filing
separately.
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3. Subtract line 2 from line 1. If zero or less, enter 0
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4. Enter an estimate of your 2011 adjustments to income, and
any additional standard deduction. (Publication 919)
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5. Add lines 3 and 4 and enter the total. (Include any amount
for credits from Worksheet 8, Converting Credits to Withholding Allowances for
2011 Form W-4, in Publication 919)
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6. Enter an estimate of your 2011 nonwage income (such as
dividends or interest)
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7. Subtract line 6 from line 5. If zero or less, enter 0
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8. Divide the amount on line 7 by $3,700 and enter the result
here. Drop any fraction
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9. Enter the number from the Personal Allowances Worksheet,
line H, page 1
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10. Add lines 8 and 9 and enter the total here. If you plan
to use the Two-Earners/Multiple Jobs Worksheet, also enter this total on line 1
below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1
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- Under Two-Earners/Multiple Jobs Worksheet: (See Two earners or
multiple jobs on page 1). Note. Use this worksheet only if the instructions
under line H on page 1 direct you here.
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1. Enter the number from line H, page 1 (or from line 10 above
if you used the Deductions and Adjustments Worksheet)
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2. Find the number in Table 1 below that applies to the lowest
paying job and enter it here. However, if you are married filing jointly and
wages from the highest paying job are $65,000 or less, do not enter more than 3.
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3. If line 1 is more than or equal to line 2, subtract line
2 from line 1. Enter the result here (if zero, enter 0) and on Form W-4, line 5,
page 1. Do not use the rest of this worksheet
field. Note. If line 1 is less than line 2, enter 0 on Form W-4, line 5, page 1.
Complete lines 4–9 below to figure the additional withholding amount
necessary to avoid a year-end tax bill. -
4. Enter the number from line 2 of this worksheet
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5. Enter the number from line 1 of this worksheet
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6. Subtract line 5 from line 4
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7. Find the amount in Table 2 below that applies to the highest
paying job and enter it here
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8. Multiply line 7 by line 6 and enter the result here. This
is the additional annual withholding needed
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9. Divide line 8 by the number of pay periods remaining in
2011. For example, divide by 26 if you are paid every two weeks and you complete
this form in December 2010. Enter the result here and on Form W-4, line 6, page
1. This is the additional amount to be withheld from each paycheck
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