W-4 Multiple Jobs Worksheet Calculator
With jobs paying $75,000 and $35,000 on a 2026 joint Form W-4, the table adds $3,990 a year. That is $153.46 per biweekly check on Step 4(c).
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Your 2026 Form W-4 Step 2(b) Extra Withholding
Extra Withholding per Paycheck (Line 4, Step 4(c))
$153.46
Extra Tax for the Year (Line 1 or Line 2c)
$3,990
With jobs at $75,000 and $35,000, the 2026 table (Row $70,000 - 79,999, column $30,000 - 39,999) gives $3,990 on Line 1.
Across 26 pay periods on Line 3, enter $153.46 per check on Step 4(c) of the Form W-4 for the $75,000 job.
That extra $3,989.96 lifts yearly tax withheld from $4,920.00 to $8,909.96 against $8,840.00 of 2026 return tax.
Household Filing Status, Job Wages, and Pay Frequency
- Line 1 = Table($75,000, $35,000) = $3,990
- Line 3 = 26 pay periods
- Line 4 = $3,990 ÷ 26 ≈ $153.46
Annual Withholding by Step 2 Method vs. 2026 Return Tax
Step 2(b) Table Amount vs. Actual Underwithholding Shortfall by Lower-Paying Job Wages
2026 Withholding Methods Compared Against Return Tax
| Withholding Method | Highest Job / Yr | Other Job(s) / Yr | Step 4(c) Extra / Yr | Total Withheld / Yr | vs. 2026 Return Tax |
|---|---|---|---|---|---|
| Leave Step 2 blank (unadjusted) | $4,640.00 | $280.00 | $0.00 | $4,920.00 | −$3,920.00 tax owed |
| Step 2(b) Multiple Jobs Worksheet | $4,640.00 | $280.00 | $3,989.96 | $8,909.96 | +$69.96 refund cushion |
| Step 2(c) Two-Jobs Checkbox | $7,670.00 | $2,020.00 | $0.00 | $9,690.00 | +$850.00 refund cushion |
| Actual 2026 Form 1040 Return Tax | — | — | — | $8,840.00 | $0.00 (exact) |
Without Step 2, each job takes a full $32,200 deduction and starts at 10%, withholding $4,920.00 against $8,840.00 of 2026 tax (−$3,920.00 tax owed). Step 2(b) adds $3,989.96 over 26 checks ($8,909.96 total; +$69.96 refund cushion).
Step 4(c) Extra Withholding Across Pay Frequencies (Lines 3 & 4)
| Highest-Job Pay Frequency | Pay Periods (Line 3) | Annual Table Amount | Step 4(c) per Paycheck (Line 4) | Realized Extra / Yr | Total Withheld / Yr |
|---|---|---|---|---|---|
| Weekly (52/yr) | 52 | $3,990 | $76.73 | $3,989.96 | $8,909.96 |
| Biweekly (26/yr) (selected) | 26 | $3,990 | $153.46 | $3,989.96 | $8,909.96 |
| Semimonthly (24/yr) | 24 | $3,990 | $166.25 | $3,990.00 | $8,910.00 |
| Monthly (12/yr) | 12 | $3,990 | $332.50 | $3,990.00 | $8,910.00 |
Put Line 4 ($153.46 for 26 pay periods) in Step 4(c) on the Form W-4 for the $75,000 job only.
Step 2(b) Table Amount vs. Underwithholding Shortfall Across Lower-Paying Job Bands
Show the lower-paying job bands behind the chart
| Lower-Paying Job Band | Lower Job Wage Used | Step 2(b) Table Extra | Unadjusted Shortfall | Step 4(c) / Paycheck |
|---|
With the highest job at $75,000, the Step 2(b) table amount is $1,020 for a lower-paying job of $5,000 and $6,760 for one of $75,000.
Extra withholding by the other job's wages
With the first job at $75,000, annual extra withholding rises from $1,020 to $6,760 between $5,000 of second-job pay and $75,000 of second-job pay.
| Second job wages | Extra tax for the year | Per paycheck |
|---|---|---|
| $5,000 | $1,020 | $39.23 |
| $15,000 | $2,220 | $85.38 |
| $25,000 | $3,420 | $131.54 |
| $35,000 (closest to your input) | $3,990 | $153.46 |
| $45,000 | $4,190 | $161.15 |
| $55,000 | $4,760 | $183.08 |
| $65,000 | $5,760 | $221.54 |
| $75,000 | $6,760 | $260.00 |
Extra withholding per paycheck for four pay frequencies.
| Annual Wages, Second Job by pay periods per year of the Highest-Paying job (Line 3) | 12 | 24 | 26 | 52 |
|---|---|---|---|---|
| $5,000 | $85.00 | $42.50 | $39.23 | $19.62 |
| $15,000 | $185.00 | $92.50 | $85.38 | $42.69 |
| $25,000 | $285.00 | $142.50 | $131.54 | $65.77 |
| $35,000 (closest to your input) | $332.50 | $166.25 | $153.46 | $76.73 |
| $45,000 | $349.17 | $174.58 | $161.15 | $80.58 |
| $55,000 | $396.67 | $198.33 | $183.08 | $91.54 |
| $65,000 | $480.00 | $240.00 | $221.54 | $110.77 |
| $75,000 | $563.33 | $281.67 | $260.00 | $130.00 |
Extra withholding by the higher-paying job's wages
With the second job at $35,000, annual extra withholding rises from $3,820 to $12,260 between $40,000 of first-job pay and $500,000 of first-job pay.
| First job wages | Extra tax for the year | Per paycheck |
|---|---|---|
| $40,000 | $3,820 | $146.92 |
| $60,000 | $3,990 | $153.46 |
| $75,000 (closest to your input) | $3,990 | $153.46 |
| $100,000 | $7,840 | $301.54 |
| $125,000 | $7,840 | $301.54 |
| $150,000 | $8,270 | $318.08 |
| $200,000 | $8,270 | $318.08 |
| $300,000 | $8,610 | $331.15 |
| $500,000 | $12,260 | $471.54 |
How the 2026 Form W-4 Step 2(b) Multiple Jobs Worksheet Works
When you hold two jobs or file jointly with a working spouse, each employer runs IRS Publication 15-T (2026) Worksheet 1A on its own payroll. Neither employer sees the other paycheck. Under 26 U.S.C. § 3402(a) and Rev. Proc. 2025-32, a blank 2026 Form W-4 gives every job a full standard deduction. That deduction is $32,200 for Married Filing Jointly, $24,150 for Head of Household, and $16,100 for Single or Married Filing Separately. Each job also starts over in the 10% and 12% brackets, which leaves total tax withheld too low.
IRS Form W-4 (2026) Step 2(b) fixes this gap with the Multiple Jobs Worksheet on page 3 and three lookup tables on page 5. With two jobs, Line 1 finds the higher-paying job in the rows and the lower-paying job in the 12 columns ($0 - 9,999 to $110,000 - 120,000). With three jobs, Line 2a looks up the two highest jobs first. Line 2b adds those two salaries together as the row and uses the third job as the column. Line 2c adds Lines 2a and 2b.
Line 3 asks for the yearly pay periods of the highest-paying job: 52 weekly, 26 biweekly, 24 semimonthly, or 12 monthly. Line 4 divides Line 1 (or Line 2c) by Line 3. You write that Line 4 dollar amount in Step 4(c) on the Form W-4 for the highest-paying job only. You can test the resulting paycheck deduction in the federal paycheck withholding calculator and the take-home pay calculator.
Step 2(b) Worksheet vs. Step 2(c) Checkbox: Why Pay Gap Matters
Form W-4 (2026) Step 2 gives you three choices. You can use the online IRS Tax Withholding Estimator in Step 2(a), the page-3 worksheet in Step 2(b), or the checkbox in Step 2(c). On page 1, Step 2(c) says: "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 Step 2(b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, Step 2(b) is more accurate."
IRS Form W-4 (2026) says that when Step 2(c) is checked, the standard deduction and tax brackets are cut in half for each job. IRS Publication 15-T (2026) shows it: its Step 2 checkbox schedules withhold nothing up to $16,100 joint, $12,075 head of household, and $8,050 single. When two spouses each earn $55,000 ($110,000 total), each job uses its full $16,100 half-deduction and $38,900 of halved lower brackets. Each job withholds $4,420.00 ($8,840.00 total), which matches the exact $8,840.00 joint return tax.
When pay is lopsided, the higher job spills into halved 22% or 24% brackets. At the same time, the lower job wastes part of its half-deduction or low brackets. Take a joint couple earning $95,000 and $15,000. With Step 2(c) checked on both forms, the $15,000 job is under the $16,100 half-deduction and withholds $0.00. The $95,000 job pays 22% above $66,500 and withholds $12,070.00. That is $3,230.00 more than their $8,840.00 return tax. Step 2(b) keeps normal tables on both jobs ($7,040.00 and $0.00) and adds $2,220.00 from page 5 for $9,260.00 total. That trims the extra buffer to $420.00. You can check your full return tax in the federal income tax calculator.
Three Jobs, the $120,000 Table Limit, and Workplace Privacy
The Step 2(c) box works only when a household has two jobs in total. When you or your spouse hold three jobs at once, Step 2(b) prices the bracket jump in two steps. Line 2a finds the extra tax from stacking the second job on top of the first job. Line 2b combines the two highest salaries as the base row and stacks the third job on top.
All three tables on page 5 stop at the $110,000 - 120,000 column for the lower-paying job. Meanwhile, the Higher Paying Job rows run up to $525,000 and over for Married Filing Jointly. They run up to $450,000 and over for Single or Head of Household. The page-3 note reads: "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." If you also earn side income or bonuses taxed under IRS Publication 15 (2026), pair your W-4 with the quarterly estimated tax calculator or the bonus tax calculator.
Form W-4 page 2 notes another reason workers pick Step 2(b): "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." Step 2(b) puts a single dollar number on Step 4(c) of the highest-paying job's form and leaves the second employer's form blank in Step 2.
Steps 3 and 4 Entries, Pre-Tax Pay, and Safe Harbor Dates
Form W-4 page 2 cautions: "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 gives $2,200 per qualifying child under age 17 and $500 per other dependent. Those credits apply when income is at most $200,000 single or $400,000 joint. If you claim Step 3 credits or extra deductions from the W-4 deductions worksheet calculator on both forms, payroll subtracts them twice.
In IRS Publication 15-T (2026) Worksheet 1A, payroll starts with the employee's total taxable wages this payroll period. It multiplies that check by the Table 3 pay periods. IRS Publication 15 (2026) lists elective 401(k) deferrals as generally exempt from income tax withholding, so leave them out of a job's wages for the page-5 lookup. Payroll then applies the rate table under 26 U.S.C. § 1 and § 63. Next, it takes your Step 3 credits off the tentative withholding on Line 3c and adds Step 4(c) on Line 4a. If you also draw a pension or get a raise mid-year, check the pension withholding calculator or the pay raise calculator.
Under 26 U.S.C. § 3402(f)(3)(B), an employer must put a new Form W-4 into effect by the first payroll period ending on or after the 30th day after you turn it in. Under 26 U.S.C. § 6654(g)(1), paycheck tax counts as paid evenly across all four estimated tax dates. You owe no penalty if the unpaid tax after withholding is under $1,000 (§ 6654(e)(1)). Above that, you must pay in the lesser of 90% of this year's tax or 100% of last year's tax (§ 6654(d)(1)(B)). The 100% applies only if last year was a full 12-month year and you filed a return. It becomes 110% when last year's adjusted gross income was over $150,000 (§ 6654(d)(1)(C)). For a married person filing separately, that line is $75,000.
The Step 2(b) Multiple Jobs Worksheet Formulas
Sort active job wages descending: w_1 >= w_2 (for 2 jobs) or w_1 >= w_2 >= w_3 (for 3 jobs) Two jobs (Line 1): E_annual = Table_status(row(floor(w_1)), col(floor(w_2))) Three jobs (Lines 2a–2c): L_2a = Table_status(row(floor(w_1)), col(floor(w_2))); L_2b = Table_status(row(floor(w_1 + w_2)), col(floor(w_3))); E_annual = L_2a + L_2b Step 4(c) extra per paycheck (Line 4): E_period = round_half_up(E_annual / P_highest, $0.01) Unadjusted withholding shortfall: Gap = Tax_2026(sum(w_i) - SD) - sum(Tax_2026(max(0, w_i - SD)))
Worked Examples: Two Jobs, Single vs. Joint, and Three Jobs
Take a married couple filing jointly with one job at $75,000 and a second job at $35,000 ($110,000 total). The higher job sits in row $70,000 - 79,999 and the lower job sits in column $30,000 - 39,999. The 2026 joint table prints $3,990 on Line 1. Dividing by 26 biweekly pay periods on Line 3 gives Line 4 = $3,990 ÷ 26 = $153.46 extra per check for Step 4(c). Over 26 checks, that adds $3,989.96 to $4,920.00 of base withholding for $8,909.96 total against $8,840.00 of 2026 tax.
For a Single filer with those same two salaries, the Single table prints $6,030 on Line 1. That is $231.92 per biweekly check. Now add a third job at $20,000 for the joint couple ($130,000 total). Line 2a is still $3,990. Line 2b looks up the combined top two salaries in row $100,000 - 149,999 and $20,000 in column $20,000 - 29,999, which prints $6,270. Line 2c is $3,990 + $6,270 = $10,260, and Line 4 is $394.62 per biweekly check.
Assumptions and IRS Table Limits
- Uses IRS Form W-4 (2026) page 3 (Step 2(b) Multiple Jobs Worksheet Lines 1 to 4) and the three page-5 tables as printed. Wages enter the bands by whole dollars (dropping cents), and Line 4 rounds half-up to the cent.
- Covers two or three concurrent jobs when every job after the highest job pays at most $120,000 a year. When a second or third job pays more than $120,000, or when you hold four or more jobs, Form W-4 sends you to IRS Publication 505 or the IRS Tax Withholding Estimator.
- Return tax and base withholding figures use the 2026 tax brackets and standard deductions from Rev. Proc. 2025-32 and IRS Publication 15-T (2026). They assume the standard deduction and $0 in Steps 3, 4(a), and 4(b). Withholding uses the single schedule for married filing separately, as Step 1(c) does. The 2026 return tax uses the separate-return table, whose 37% bracket starts at $384,350 of taxable income.
- The page-5 tables assume all jobs run for the full year. If you start a job mid-year, work part-year, or have self-employment income, use the IRS estimator or scale Step 4(c) to the remaining paychecks.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
How to Enter Line 4 on Form W-4 and Avoid Underwithholding
Write the Line 4 figure in Step 4(c) on the 2026 Form W-4 for the highest-paying job only. Leave Steps 3 through 4(b) blank on the forms for your other jobs, as the form directs. Leave their Step 4(c) blank too, because Line 4 already covers every job. As Form W-4 (2026) page 3 notes: "To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019."
Review your 2026 paychecks each January and after any major life or job change. On the IRS Tax Withholding Estimator page, the IRS states: "Check your withholding every January to make sure it’s correct for the year. This helps you prevent an unexpected tax bill, avoid penalties, and maximize your take-home pay."
Recalculate Line 4 whenever a raise pushes a job into a new $10,000 band. For a joint household with a $75,000 first job, a spouse's raise from $35,000 to $45,000 moves Line 1 from $3,990 to $4,190 a year.
When you file a new Form W-4 mid-year, remember that Line 4 divides the yearly table number by a full year of paychecks. Divide the remaining extra tax by the paychecks left this year, and then file a fresh W-4 in January.
Form W-4 Multiple Jobs Questions
How much extra should I withhold with two jobs?
It depends on both yearly wages and your filing status in Step 1(c). Two $60,000 jobs ($120,000 total) need $4,760 a year, or $183.08 per biweekly check, on a joint return. Those same two $60,000 jobs need $9,300 a year, or $357.69 per biweekly check, for a Single filer.
Which job gets the Step 4(c) amount?
Put the Line 4 amount in Step 4(c) on the Form W-4 for the highest-paying job. Form W-4 (2026) page 3 says to enter the worksheet result on the Form W-4 for the highest paying job. Page 2 adds that Steps 3 through 4(b) go on only one form, and page 1 says to leave those steps blank for the other jobs.
What if both of my jobs pay more than $120,000?
The Lower Paying Job columns on page 5 stop at $120,000. Only the highest job (or the sum of the top two jobs on Line 2b) can be above $120,000 because it uses the rows. When a second or third job also pays above $120,000, the form tells you to use IRS Publication 505 or the online IRS estimator.
Should I check the Step 2(c) box instead of using the Step 2(b) worksheet?
You can check the Step 2(c) box on both forms only when there are two jobs in total. Step 2(c) works best when the lower job pays more than 50% of the higher job. When pay is uneven, cutting the deduction and brackets in half takes out too much tax.
How do I divide the annual table amount by my pay periods on Line 3?
Use the yearly pay periods of the highest-paying job where you enter Step 4(c): 52 weekly, 26 biweekly, 24 semimonthly, or 12 monthly. A $3,990 yearly table amount comes to $76.73 weekly, $153.46 biweekly, $166.25 semimonthly, or $332.50 monthly.
Does the Step 2(b) worksheet use gross salary or Box 1 taxable wages?
The page-5 tables are titled "Higher Paying Job Annual Taxable Wage & Salary" and "Lower Paying Job Annual Taxable Wage & Salary." Subtract pre-tax payroll items that come out of Form W-2 Box 1 before you look up each job. Those can include traditional 401(k) or 403(b) contributions, pre-tax health premiums, and HSA payroll deductions.
Sources
- IRS, Form W-4 (2026), Employee's Withholding Certificate (page modified Dec 11, 2025)
- IRS, Publication 15-T (2026), Federal Income Tax Withholding Methods (page reviewed Apr 30, 2026)
- IRS, Tax Withholding Estimator (page reviewed Jun 27, 2026)
- IRS, Publication 15 (2026), Employer’s Tax Guide (page reviewed Apr 30, 2026)
- IRS, Rev. Proc. 2025-32, 2026 inflation adjustments (page modified Oct 17, 2025)
- 26 U.S.C. 3402, income tax collected at source (Cornell LII text) (page modified Apr 23, 2026)
- 26 U.S.C. 1, tax imposed (Cornell LII text) (current version)
- 26 U.S.C. 63, taxable income defined (Cornell LII text) (current version)
- 26 U.S.C. 6654, failure by individual to pay estimated income tax (Cornell LII text) (page modified Sep 28, 2026)
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