Updated October 21, 2026. Quick answer: The Deductions Worksheet is the page 4 worksheet of the 2026 Form W-4 for people who expect deductions beyond the basic standard deduction. It adds tip, overtime, vehicle loan and senior deductions, adjustments and itemized deductions above the standard deduction, and line 15 goes in Step 4(b) of the Form W-4.
What this worksheet is for
Step 4(b) of the form reads “Use the Deductions Worksheet on page 4 to determine the amount of deductions you may claim, which will reduce your withholding.” It adds the default: “If you skip this line, your withholding will be based on the standard deduction.” The instructions say who the step is for: “Enter in this step the amount from the Deductions Worksheet, line 15, if you expect to claim deductions other than the basic standard deduction on your 2026 tax return and want to reduce your withholding to account for these deductions.”
The rest of the form is at Form W-4. Pension and annuity payers use the Form W-4P worksheet, covered at W-4P Deductions Worksheet.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| Before you begin | “See the Instructions for Schedule 1-A (Form 1040) for more information about whether you qualify for the deductions on lines 1a, 1b, 1c, 3a, and 3b.” |
| 1a | “Qualified tips. If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified tips up to $25,000” |
| 1b | “Qualified overtime compensation. If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if married filing jointly)” |
| 1c | “Qualified passenger vehicle loan interest. If your total income is less than $100,000 ($200,000 if married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000” |
| 2 | “Add lines 1a, 1b, and 1c. Enter the result here” |
| 3a | “Seniors age 65 or older. If your total income is less than $75,000 ($150,000 if married filing jointly):” “Enter $6,000 if you are age 65 or older before the end of the year” |
| 3b | “Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment” |
| 4 | “Add lines 3a and 3b. Enter the result here” |
| 5 | “Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses, alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II.” |
| 6 (heading) | “Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040).” |
| 6a | “Medical and dental expenses. Enter expenses in excess of 7.5% (0.075) of your total income” |
| 6b | “State and local taxes. If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately)” |
| 6c | “Home mortgage interest.” “enter your home mortgage interest expense (including mortgage insurance premiums)” |
| 6d | “Gifts to charities. Enter contributions in excess of 0.5% (0.005) of your total income” |
| 6e | “Other itemized deductions. Enter the amount for other itemized deductions” |
| 7 | “Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here” |
| 8a | “Limitation on itemized deductions.” “Enter your total income” |
| 8b | “Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter-0-here and on line 10.” “Skip line 9” |
| 9 | “$768,700 if you’re married filing jointly or a qualifying surviving spouse”; “$640,600 if you’re single or head of household”; “$384,350 if you’re married filing separately” |
| 10 | “If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94) and enter the result here” |
| 11 (standard deduction) | “$32,200 if you’re married filing jointly or a qualifying surviving spouse”; “$24,150 if you’re head of household”; “$16,100 if you’re single or married filing separately” |
| 12 | “Cash gifts to charities. If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly)” |
| 13 | “Add lines 11 and 12. Enter the result here” |
| 14 | “If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here.” “If line 13 is greater than line 10, enter the amount from line 12” |
| 15 | “Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4” |
A worked example
Illustration, not an IRS example. Every input is invented. Suppose a single filer with no tips, overtime, vehicle loan interest or senior deduction, with student loan interest and an IRA deduction, itemized deductions well above the standard deduction, and no cash gifts claimed on line 12.
| Item | Illustration |
|---|---|
| Line 1a, 1b, 1c (suppose none apply) | $0 |
| Line 2, computed: lines 1a, 1b and 1c added | $0 (computed) |
| Line 4 (suppose no senior deduction applies) | $0 |
| Line 5 (suppose student loan interest and an IRA deduction together) | $3,000 |
| Line 6a to 6e, line 7 (suppose itemized deductions total) | $30,000 |
| Line 8a (total income, invented) | $90,000 |
| Line 8b, computed: line 8a minus line 4 | $90,000 (computed) |
| Line 9 (single filer) | $640,600 |
| Line 10 (line 9 is greater than line 8b, so enter line 7) | $30,000 |
| Line 11 (single filer standard deduction) | $16,100 |
| Line 12 (no cash gifts claimed) | $0 |
| Line 13, computed: line 11 plus line 12 | $16,100 (computed) |
| Line 14, computed: line 10 minus line 11 (line 10 is greater than line 13) | $13,900 (computed) |
| Line 15, computed: lines 2, 4, 5 and 14 added | $16,900 (computed) |
The $16,900 on line 15 goes in Step 4(b). It is the amount of deductions that reduces withholding, so it is not the filer’s total deductions.
Where the number comes from
The standard deduction, itemized deduction and limitation figures on lines 9 and 11 are printed on the worksheet itself. The standard deduction by filing status is covered at the 2026 standard deduction, the state and local tax cap at the 2026 SALT cap, and the charitable floor at the 0.5 percent charitable floor. The forms that carry the deductions are Schedule A. The worksheet sends you to the Instructions for Schedule 1-A for the tip, overtime and vehicle loan deductions: “whether you qualify for the deductions on lines 1a, 1b, 1c, 3a, and 3b.”
Where it goes next
Line 15 is entered “here and in Step 4(b) of Form W-4”. The instructions describe what the deductions include: “This includes both itemized deductions and other deductions such as for qualified tips, overtime compensation, and passenger vehicle loan interest; student loan interest; IRAs; and seniors.” They add a requirement: “You (and/or your spouse if married filing jointly) must have the required social security number to claim certain deductions.” The tax your employer withholds is reported on Form 1040 line 25. Form 1040-ES adds “You can use the Tax Withholding Estimator at IRS.gov/W4App to determine whether you need to have your withholding increased or decreased.”
Edition and line numbers
This page reads Form W-4 (2026), the current file irs.gov served on 2026-10-21 (sha256 in the kit data). The Deductions Worksheet is printed on the form itself, so the line numbers here are the 2026 form’s. A different year’s form can number or word its lines differently, so work from the form you were actually given.
Common mistakes
- Entering total deductions in Step 4(b). Line 15 only counts deductions beyond the standard deduction: line 14 says “subtract line 11 from line 10” when itemizing wins.
- Leaving out a spouse’s senior amount on a joint return. Line 3b reads “Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment”
- Skipping the income limits on lines 1 and 3. Each is conditional, for example “If your total income is less than $75,000 ($150,000 if married filing jointly):”
Related: Form W-4, the 2026 standard deduction, the 2026 SALT cap, the 0.5 percent charitable floor, Schedule A, and Form 1040 line 25.
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- Form W-4 (2026), Employee’s Withholding Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf
- Form 1040-ES (2026), Estimated Tax for Individuals: https://www.irs.gov/pub/irs-pdf/f1040es.pdf
Read from the IRS documents linked above on October 21, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.