How to Claim 0 on Your W-4 for Maximum Withholding

The old W-4 line for claiming zero allowances is gone, but you can still claim 0 on a W-4 in effect by choosing the settings that push withholding to its ceiling: check “Single or Married filing separately” in Step 1, leave the dependent and deduction lines at zero, and add a flat extra amount in Step 4(c) if you want to go further. The IRS retired the allowance system in 2020 and replaced it with dollar amounts and filing-status selections, so maximum withholding is now a combination of choices rather than a single number.¹

The logic is simple. Payroll takes your W-4 entries, subtracts an assumed standard deduction based on your filing status, and applies the tax brackets from Publication 15-T.² Anything you enter for credits, dependents, or extra deductions lowers what comes out of your check. If you leave those lines at zero, payroll withholds as though none of that exists, and you settle up when you file your return.

What to Enter on Each Line

Step 1: Single or Married Filing Separately

This is the biggest lever on the form. Check “Single or Married filing separately” even if you are married and plan to file jointly. The form allows this, and the IRS reconciles your actual filing status on your 1040.³

The reason this raises withholding: the single standard deduction is smaller and the single brackets are narrower. For 2026, the standard deduction is $16,100 for single filers versus $32,200 for joint. The 12% bracket for a single filer runs from $12,400 to $50,400, while for joint filers it stretches from $24,800 to $100,800.⁴ Choosing single shrinks the assumed deduction and pushes more of your pay into higher rates for withholding purposes.

Step 2: Only If You Have a Second Job or Working Spouse

Step 2 exists because each employer’s default withholding assumes it is your only income. If you have one job and no working spouse, leave Step 2 blank. Your Step 1 selection already sets withholding to its highest single-income rate.

If you do have a second job or a working spouse, check the box in Step 2(c). This tells payroll to use the higher tables built for split-income households.³ For it to work correctly, the box has to be checked on both jobs’ W-4s (or on both spouses’ forms).

Step 3: Enter $0 for Dependents

Step 3 is where you would normally list dollar amounts for the Child Tax Credit or Credit for Other Dependents. Anything you enter here lowers what your employer withholds. Enter $0 or leave it blank.³

You are not giving up the credits. You still claim them on your return. You are just declining to reduce your paycheck withholding in advance, so the credit shows up in your refund instead.

Step 4(a): Other Income

This line is for non-wage income like interest, dividends, or retirement distributions that will not otherwise have tax withheld. Entering an amount here increases your withholding to cover the tax on that outside income.³ If you have significant non-wage income, enter it. If you do not, leave it at zero.

Step 4(b): Deductions

This line is for people who itemize and want their withholding reduced to reflect that. For maximum withholding, leave it blank or enter $0.³ Any figure here tells payroll your taxable income is lower than the default assumes, which is the opposite of what you want.

Step 4(c): Extra Withholding per Paycheck

This is your most direct control. Any flat dollar amount you enter here is pulled from every paycheck on top of the calculated withholding.³ If you are paid biweekly and enter $50, you have added $1,300 of withholding across the year. Use this line if the other steps still are not enough, which is common when you also have freelance income, rental income, or capital gains. The IRS Withholding Estimator can give you a specific figure if you want precision.⁵

Step 5: Sign and Date

Without a signature the form is not valid and payroll will not process it.³

Quick-Reference Summary

Step 1(c): check “Single or Married filing separately”
Step 2(c): check the box if you have multiple jobs or a working spouse; leave blank if single-income
Step 3: enter $0 or leave blank
Step 4(a): enter non-wage income if you have it; otherwise $0
Step 4(b): enter $0 or leave blank
Step 4(c): enter any flat dollar amount you want added to each paycheck
Step 5: sign and date

When the New Withholding Starts

Your employer has up to 30 days to put the change into effect. The IRS rule is that the new W-4 must take effect no later than the start of the first payroll period ending on or after the 30th day after your employer received the form.⁶ Many payroll departments process changes faster than that, but your very next check may still look the same.

You can submit a new W-4 whenever you want; there is no cap on how often you update it.³ After you submit, check your next two or three pay stubs to confirm the federal withholding line went up. If it has not moved after a couple of pay periods, ask payroll to confirm what they have entered.

Bonuses and Other Supplemental Wages

Your W-4 does not fully govern withholding on bonuses, commissions, or other supplemental pay. Employers can withhold a flat 22% on supplemental wages up to $1 million per calendar year, and 37% on amounts above that, regardless of your W-4 selections.⁷ So a large bonus check may actually be withheld at a lower rate than your regular pay if your W-4 is set aggressively. If the bonus is predictable, you can raise Step 4(c) to compensate.

State Withholding Is Handled Separately

The W-4 covers federal income tax only. If your state has an income tax, you will almost certainly need a separate state withholding certificate. The status and adjustments you pick on the state form can differ from your federal choices. Ask your employer’s payroll department which state form applies and complete it the same way you handled the federal one if you want maximum withholding across both.

The Trade-Off Worth Knowing

Maximum withholding is not extra money. It is your money arriving later. Every dollar sent to the IRS beyond your actual tax liability is a dollar you cannot spend, invest, or use to pay down debt until your refund lands. If you overwithhold by $3,000 in a year, that is $3,000 that sat with the Treasury instead of earning interest in a savings account or paying down a credit card balance.

For people who have trouble saving, that forced set-aside is the point, and the refund functions as a lump sum they would not have accumulated on their own. That is a legitimate reason to do it. It is also why people with variable income from freelancing or investments lean on overwithholding: it is simpler than calculating quarterly estimated payments, and it makes an underpayment penalty unlikely.⁸ If neither of those describes you, the Withholding Estimator can help you dial in a number closer to your actual liability rather than pushing everything to the ceiling.⁵

1
Internal Revenue Service. About Form W-4
2
Internal Revenue Service. Publication 15-T
3
Internal Revenue Service. Form W-4
4
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
5
Internal Revenue Service. Tax Withholding Estimator
6
Internal Revenue Service. Topic No. 753, Form W-4, Employees Withholding Certificate
7
Internal Revenue Service. Publication 15 (Circular E), Employer’s Tax Guide
8
Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty