ࡱ> ] <(bjbj(( 4HBeBeBUX X D*A"""""###CCCCCCC$HKlC#####C""mDv$v$v$#"""Cv$#Cv$v$;N?"+7#X=CD0D=^K>$K4N?KN?d##v$#####CCZ$###D####K#########X c: For California Purposes OnlyForm W-4 (2019)using this calculator if you have a more complicated tax situation, such as if you have a working spouse, more than one job, or a large amount of nonwage income not subject to withholding outside of your job. After your Form W-4 takes effect, you can also use this calculator to see how the amount of tax youre having withheld compares to your projected total tax for 2019. If you use the calculator, you dont need to complete any of the worksheets for Form W-4. Note that if you have too much tax withheld, you will receive a refund when you file your tax return. If you have too little tax withheld, you will owe tax when you file your tax return, and you might owe a penalty. Filers with multiple jobs or working spouses. If you have more than one job at a time, or if youre married and filing jointly your spouse is also working, read all of the instructions including the instructions for the Two-Earners/Multiple Jobs Worksheet before beginning. Nonwage income. If you have a large amount of nonwage income not subject to withholding, such as interest or dividends, consider making estimated tax payments using Form 1040- ES, Estimated Tax for Individuals. Otherwise, you might owe additional tax. Or, you can use the Deductions, Adjustments, and Additional Income Worksheet on page 3 or the calculator at  HYPERLINK "http://www.irs.gov/" \h www.irs.gov/ W4App to make sure you have enough tax withheld from your paycheck. If you have pension or annuity income, see Pub. 505 or use the calculator at  HYPERLINK "http://www.irs.gov/W4App" \h www.irs.gov/W4App to find out if you should adjust your withholding on Form W-4 or W-4P. Nonresident alien. If youre a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.Specific Instructions Personal Allowances Worksheet Complete this worksheet on page 3 first to determine the number of withholding allowances to claim. Line C. Head of household please note: Generally, you may claim head of household filing status on your tax return only if youre unmarried and pay more than 50% of the costs of keeping up a home for yourself and a qualifying individual. See Pub. 501 for more information about filing status. Line E. Child tax credit. When you file your tax return, you may be eligible to claim a child tax credit for each of your eligible children. To qualify, the child must be under age 17 as of December 31, must be your dependent who lives with you for more than half the year and must have a valid social security number. To learn more about this credit, see Pub. 972, Child Tax Credit. To reduce the tax withheld from your pay by taking this credit into account, follow the instructions on line E of the worksheet. On the worksheet you will be asked about your total income. For this purpose, total income includes all of your wages and other income, including income earned by a spouse if you are filing a joint return. Line F. Credit for other dependents. When you file your tax return, you may be eligible to claim a credit for other dependents for whom a child tax credit can be claimed, such as a qualifying child who doesn't meet the age or social security requirement for the child tax credit, or a qualifying relative. To learn more about this credit, see Pub. 972. To reduce the tax withheld from your pay by taking this credit into account, follow the instructions on line F of the worksheet. On the worksheet, you will be asked about your total income. For this purpose, total Future developments. For the latest information about any future developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4. Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes. Exemption from withholding. You may claim exemption from withholding for 2019 if both of the following apply. For 2018 you had a right to a refund of all federal income tax withheld because you had no tax liability, and For 2019 you expect a refund of all federal income tax withheld because you expect to have no tax liability. If youre exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2019 expires February 17, 2020. See Pub. 505, Tax Withholding and Estimated Tax, to learn more about whether you qualify for exemption from withholding. General Instructions If you arent exempt, follow the rest of these instructions to determine the number of withholding allowances you should claim for withholding for 2019 and any additional amount of tax to have withheld. For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages. You can also use the calculator at www.irs.gov/W4App to determine your tax withholding more accurately. Consider------------------------ Separate here and give Form W-4 to your employer. Keep the top part for your records. ------------------------ Form W-4 Department of the Treasury Internal Revenue ServiceEmployee's Withholding Allowance Certificate % Whether you are entitled to claim a certain number of allowances or exemption from withholding is subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.OMB No. 1545-0074 20191 Your first name and middle initialLast name2 Your social security number  Home address (number and street or rural route) 3  INCLUDEPICTURE "http://cdn01.icims.com/20050907141207/images.icims.com/images/customers/check_off.gif" \* MERGEFORMATINET  Single  INCLUDEPICTURE "http://cdn01.icims.com/20050907141207/images.icims.com/images/customers/check_off.gif" \* MERGEFORMATINET  Married  INCLUDEPICTURE "http://cdn01.icims.com/20050907141207/images.icims.com/images/customers/check_off.gif" \* MERGEFORMATINET  Married, but withhold at higher Single rate. Note. If married filing separately, check "Married, but withhold at higher Single rate". City or town, state, and ZIP code , 4 If your last name differs from that shown on your social security card, check here. You must call 1-800-772-1213 for a replacement card. %  INCLUDEPICTURE "http://cdn01.icims.com/20050907141207/images.icims.com/images/customers/check_off.gif" \* MERGEFORMATINET 5 Total number of allowances you're claiming (from the applicable worksheet on the following pages) 6 Additional amount, if any, you want withheld from each paycheck 5 6$ 7 I claim exemption from withholding for 2019, and I certify that I meet both of the following conditions for exemption. Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.If you meet both conditions, write "Exempt" here %7Under penalties of perjury, I declare that I have examined this certificate, and to the best of my knowledge and belief, it is true, correct, and complete. Employee's signature (This form is not valid unless you sign it.) % Date % 8 Employer's name and address (Employer: Complete lines 8 and 10 only if sending to the IRS and complete boxes 8, 9, and 10 if sending to State Directory of New Hires.)9 First date of employment10 Employer identification number (EIN) For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 10220Q Form W-4 (2019) Form W-4 (2019) Page 2 Income includes all of your wages and other income, including income earned by a spouse, if you are filing a joint return. Line G. Other credits. You might be able to reduce the tax withheld from your paycheck if you expect to claim other tax credits, such as tax credit and tax credits for education. If you do so, your paycheck will be larger but the amount of any refund that you receive when you file your tax return will be smaller. Follow the instructions for Worksheet 1-6 in Pub. 505 if you want to reduce your withholding to take these credits into account. Enter "-0-" on lines E and F if you use Worksheet 1-6. Deductions, Adjustments, and Additional Income Worksheet Complete this worksheet to determine if youre able to reduce the tax withheld from your paycheck to account for your itemized deductions and other adjustments to income such as IRA contributions. If you do so, your refund at the end of the year will be smaller, but your paycheck will be larger. Youre not required to complete this worksheet or reduce your withholding if you dont wish to do so. You can also use this worksheet to figure out how much to increase the tax withheld from your paycheck if you have a large amount of nonwage income not subject to withholding, such as interest or dividends. Another option is to take these items into account and make your withholding more accurate by using the calculator at www.irs.gov/W4App. If you use the calculator, you dont need to complete any of the worksheets for Form W-4. Two-Earners/Multiple Jobs Worksheet Complete this worksheet if you have morethan one job at a time or are married filing jointly and have a working spouse. If you dont complete this worksheet, you might have too little tax withheld. If so, you will owe tax when you file your tax return and might be subject to a penalty. Figure the total number of allowances youre entitled to claim and any additional amount of tax to withhold on all jobs using worksheets from only one Form W-4. Claim all allowances on the W-4 that you or your spouse file for the highest paying job in your family and claim zero allowances on Forms W-4 filed for all other jobs. For example, if you earn $60,000 per year and your spouse earns $20,000, you should complete the worksheets to determine what to enter on lines 5 and 6 of your Form W-4, and your spouse should enter zero (-0-) on lines 5 and 6 of his or her Form W-4. See Pub. 505 for details. Another option is to use the calculator at  HYPERLINK "http://www.irs.gov/W4App" \h www.irs.gov/W4App to make your withholding more accurate. Tip: If you have a working spouse and your incomes are similar, you can check the Married, but withhold at higher Single rate box instead of using this worksheet. If you choose this option, then each spouse should fill out the Personal Allowances Worksheet and check the Married, but withhold at higher Single rate box on Form W-4, but only one spouse should claim any allowances for credits or fill out the Deductions, Adjustments, and Additional Income Worksheet. Instructions for Employer Employees, do not complete box 8, 9, or 10. Your employer will complete these boxes if necessary. New hire reporting. Employers arerequired by law to report new employees to a designated State Directory of New Hires. Employers may use Form W-4, boxes 8, 9, and 10 to comply with the new hire reporting requirement for a newly hired employee. A newly hired employee is an employee who hasnt previously been employed by the employer, or who was previously employed by the employer but has been separated from such prior employment for at least 60 consecutive days. Employers should contact the appropriate State Directory of New Hires to find out how to submit a copy of the completed Form W-4. For information and links to each designated State Directory of New Hires (including for U.S. territories), go to  HYPERLINK "http://www.acf.hhs.gov/css/employers" www.acf.hhs.gov/css/employers. If an employer is sending a copy of Form W-4 to a designated State Directory of New Hires to comply with the new hire reporting requirement for a newly hired employee, complete boxes 8, 9, and 10 as follows. Box 8. Enter the employers name and address. If the employer is sending a copy of this form to a State Directory of New Hires, enter the address where child support agencies should send income withholding orders. Box 9. If the employer is sending a copy of this form to a State Directory of New Hires, enter the employees first date of employment, which is the date services for payment were first performed by the employee. If the employer rehired the employee after the employee had been separated from the employers service for at least 60 days, enter the rehire date. Box 10. Enter the employers employer identification number (EIN). Form W-4 (2019) Page 3 Personal Allowances Worksheet (Keep for your records.)AEnter "1" for yourself ABEnter "1" if you will file as married filing jointly BCEnter "1" if you will file as head of household CDEnter "1" if:Youre single, or married filing separately, and have only one job; or You're married, have only one job, and your spouse doesn't work; or Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. DEChild Tax Credit. See Pub. 972, Child Tax Credit, for more information. If your total income will be less than $71,201 ($103,351 if married filing jointly), enter 4 for each eligible child. your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married filing jointly), enter "2" for each eligible child. If your total income will be from $179,051 to $200,000 ($345,851 to $400,000 if married filing jointly), enter "1" for each eligible child If your total income will be higher than $200,000 ($400,000 if married filing jointly), enter "-0-" E FCredit for other dependents. See Pub. 972, Child Tax Credit, for more information. If your total income will be less than $71,201 ($103,351 if married filing jointly), enter 1 for each eligible dependent. If your total income will be from $71,201 to $179,050 ($103,351 to $345,850 if married filing jointly), enter 1 for every two dependents (for example, -0- for one dependent, 1 if you have two or three dependents, and 2 if you have four dependents). If your total income will be higher than $179,050 ($345,850 if married filing jointly), enter "-0-" FGOther credits. If you have other credits, see Worksheet 1-6 of Pub. 505 and enter the amount from that worksheet here. If you use Worksheet 1-6, enter -0- on lines E and F GHAdd lines A through G and enter total here. %HFor accuracy, complete all worksheets that apply.If you plan to itemize or claim adjustments to income and want to reduce your withholding, or if you have a large amount of nonwage income not subject to withholding and want to increase your withholding, see the Deductions, Adjustments, and Additional Income Worksheet below. If you have more than one job at a time or are married filing jointly and you and your spouse both work, and the combined earnings from all jobs exceed $53,000 ($24,450 if married filing jointly), see the Two-Earners/Multiple Jobs Worksheet on page 4 to avoid having too little tax withheld. If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 above.Deductions and Adjustments WorksheetNote.Use this worksheet only if you plan to itemize deductions, claim certain credits adjustments to income, or have a large amount of nonwage income.1Enter an estimate of your 2019 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 10% of your income. See Pub. 505 for details 1$ 2Enter:$24,400 if you're married filing jointly or qualifying widow(er) $18,350 if you're head of household $12,200 if you're single or married filing separately 2$ 3Subtract line 2 from line1. If zero or less, enter "-0-" 3$ 4Enter an estimate of your 2019 adjustments to income and any additional standard deduction for age or blindness (see Pub. 505 for information about these items) 4$ 5Add lines 3 and 4 and enter the total 5$ 6Enter an estimate of your 2019 nonwage income (such as dividends or interest) 6$ 7Subtract line 6 from line 5. If zero, enter "-0-". If less than zero, enter the amount in parentheses 7$ 8Divide the amount on line 7 by $4,200 and enter the result here. If a negative amount, enter in parentheses. Drop any fraction 8 9Enter the number from the Personal Allowances Worksheet, line H above 9  10Add lines 8 and 9 and enter the total here. If zero or less, enter "-0-". If you plan to use the Two-Earners/Multiple Jobs Worksheet, also enter this total on line 1 page 4. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10  Form W-4 (2019) Page 4 Two-Earners/Multiple-Job WorksheetNote.Use this worksheet only if the instructions under line H from the Personal Allowances Worksheet direct you here.1Enter the number from the Personal Allowances Worksheet line H, page 3 (or if you used the Deductions, Adjustments, and Additional Income Worksheet on page 3, the number from line 10 of that worksheet)1 2Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if youre married filing jointly and wages from the highest paying job are $75,000 or less and the combined wages for you and your spouse are $107,000 or less, dont enter more than "3". 2 3If line 1 is more than or equal to line 2, subtract line 2 from line1. Enter the result here (if zero, enter "-0-") and on Form W-4, line 5, page 1. Do not use the rest of this worksheet 3 Note.If line 1 is less than line 2, enter "-0-" on Form W-4, line 5, page 1. Complete lines 4 through 9 below to figure the additional withholding amount necessary to avoid a year-end tax bill.4Enter the number from line 2 of this worksheet 4 5Enter the number from line 1 of this worksheet 5 6Subtract line 5 from line 4 6 7Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here 7$ 8Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed 8$ 9Divide line 8 by the number of pay periods remaining in 2019. For example, divide by 18 if youre paid every 2 weeks and you complete this form on a date in late April when there are 18 pay periods remaining in 2019. Enter the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld from each paycheck 9$ Table 1Table 2Married Filing JointlyAll OthersMarried Filing JointlyAll OthersIf wages from LOWEST paying job areEnter on line 2 aboveIf wages from LOWEST paying job areEnter on line 2 aboveIf wages from HIGHEST paying job are Enter on line 7 above If wages from HIGHEST paying job are Enter on line 7 above$0 - $5,000 5,001 - 9,500 9,501 - 19,500 19,501 - 35,000 35,001 - 40,000 40,001 - 46,000 46,001 - 55,000 55,001 - 60,000 60,001 - 70,000 70,001 - 75,000 75,001 - 85,000 85,001 - 95,000 95,001 - 125,000 125,001 - 155,000 155,001 - 165,000 165,001 - 175,000 175,001 - 180,000 180,001 - 195,000 195,001 - 205,000 205,001 and over0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19$0 - $7,000 7,001 - 13,000 13,001 - 27,500 27,501 - 32,000 32,001 - 40,000 40,001 - 60,000 60,001 - 75,000 75,001 - 85,000 85,001 - 95,000 95,001 - 100,000 100,001 - 110,000 110,001 - 115,000 115,001 - 125,000 125,001 - 135,000 135,001 - 145,000 145,001 - 160,000 160,001 - 180,000 180,001 and over0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17$0 - $24,900 24,901 - 84,450 84,451 - 173,900 173,901 - 326,950 326,951 - 413,700 413,701 - 617,850 617,851 and over$420 500 910 1,000 1,330 1,450 1,540$0 - $7,200 7,201 - 36,975 36,976 - 81,700 81,701 - 158,225 158,226 - 201,600 201,601 - 507,800 507,801 and over$420 500 910 1,000 1,330 1,450 1,540 Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person who claims no withholding allowances; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, theDistrict of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the  (+,-.//   μ||gTT?T(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3CJOJPJQJRHe^JaJ$h^Eh^ECJOJPJQJ^JaJhAhR CJOJQJ^Jh^E5CJ OJQJ\^Jhgz5CJ OJQJ\^J"hAhR 5CJ OJQJ\^J h>ah8H`'h>ah8H`CJOJPJQJ\^JaJhLK5OJQJ^Jh8H`5OJQJ^J./ r\Jd'$If]gdA3d'$If]`gdA3d$If]gdA3 $Ifgd:)ckd$$IfM*  t064aytn $$If]a$gdn          , - 0 1 5 6 = > ? @ F G K خؙ؄؄؄oZE(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJK L T U Y Z ] ^ e f h i l m q r u v | } خؙ؄؄oZEخ؄خ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ خؙ؄oZD*hThA35CJOJPJQJ\^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ       ҺҢҊwbwMw8w(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ.hThA35@CJOJPJQJ\^JaJ.hThA35@CJOJPJQJ\^JaJ.hThA35@CJOJPJQJ\^JaJ*hThA35CJOJPJQJ\^JaJ.hThA35@CJOJPJQJ\^JaJ # $ ' ( ) . / 1 2 4 5 ; < G H W \ b j k s îؙ؄ooo]H(hThA3CJOJPJQJRHe^JaJ"hx@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3CJOJPJQJRHf^JaJ(hThA3@ CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJs t x y | }  خ؄o؄ZoE(hThA3@CJOJPJQJ^JaJ(hThA3CJOJPJQJRHg^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3CJOJPJQJRHe^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@ CJOJPJQJ^JaJ      îؘkVA,(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ.hThA35@CJOJPJQJ\^JaJ*hThA35CJOJPJQJ\^JaJ(hThA3CJOJPJQJRHe^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3@ CJOJPJQJ^JaJ     & A B C G H S T V W a b j k r { |  t_J_(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3CJOJPJQJRHe^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJhxCJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ خؙ؄o؄ZE؄؄(hThA3CJOJPJQJRHb^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@ CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ(hThA3@CJOJPJQJ^JaJ$hThA3CJOJPJQJ^JaJ(hThA3CJOJPJQJRHf^JaJ      ! 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