Form W-4
In accounting, form W-4 means the form a new employee gives the employer to set federal income tax withholding — filing status, the two-jobs checkbox, credits, other income, deductions and extra withholding. Kept by the employer, not sent to the IRS unless it asks. A state with an income tax may use its own certificate, such as California's DE 4.
Also called Employee's Withholding Certificate.
Authority: Form W-4 (2026) (opens in a new tab). Sources
The lessons that teach this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
- Hiring your first employeeEmployee or contractor is decided by who controls the work. For an employee: a W-4 and an I-9 on day one, the state's new-hire report within 20 days, and registrations before the first payday.11 min
- Gross to net pay › The W-4 withholding worksheetWorksheet 1A for both of Northwind's employees: $917 and $133 a month, line by line.6 min
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- W-9 (a payee's TIN certificate)
- W-2 (the year-end statement)
Also in Payroll
Defined in Lexicon. This page is generated from that document, so the two can't disagree.