Updated October 21, 2026. Quick answer: The Multiple Jobs Worksheet is the page 3 worksheet of the 2026 Form W-4 that you use when you pick option (b) in Step 2. It turns the table values on page 5 into extra tax for all your jobs, spreads it over the pay periods of your highest paying job, and line 4 goes in Step 4(c) of the Form W-4 for that job.
What this worksheet is for
Step 2 of the form is for filers who hold more than one job at a time or who are married filing jointly with a working spouse. It reads “Do only one of the following.” Option (b) is “Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below”. The instructions say how option (b) compares with the estimator: “Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy.”
The rest of the form is covered at Form W-4. If the pension payer is the one withholding, the matching step is at Form W-4P Step 2.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| When to use it | “If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4.” |
| Which job’s form | “Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.” |
| Limit | “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.” |
| 1 (two jobs) | “If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5.” “find the value at the intersection of the two household salaries and enter that value on line 1.” “Then, skip to line 3” |
| 2 (three jobs) | “If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below.” “Otherwise, skip to line 3.” |
| 2a | “Find the value at the intersection of the two household salaries and enter that value on line 2a” |
| 2b | “Add the annual wages of the two highest paying jobs from line 2a together” “and enter this amount on line 2b” |
| 2c | “Add the amounts from lines 2a and 2b and enter the result on line 2c” |
| 3 | “Enter the number of pay periods per year for the highest paying job.” “if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc.” |
| 4 | “Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3.” “Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (plus any other additional amount you want withheld)” |
The two tables on page 5 give the extra annual tax for each pair of household salaries. Their values are not reproduced here. Read them from the form itself, using the table for your filing status.
A worked example
Illustration, not an IRS example. Every input is invented, including the table values, which in real life come from the page 5 table for your filing status. First, two jobs.
| Item | Illustration |
|---|---|
| Line 1 (suppose the page 5 table value is) | $2,600 |
| Line 3 (the highest paying job is paid every other week) | 26 |
| Line 4, computed: line 1 divided by line 3 | $100 (computed) |
Now three jobs, again with invented table values.
| Item | Illustration |
|---|---|
| Line 2a (suppose the table value is) | $2,000 |
| Line 2b (suppose the table value is) | $1,000 |
| Line 2c, computed: line 2a plus line 2b | $3,000 (computed) |
| Line 3 (the highest paying job is paid monthly) | 12 |
| Line 4, computed: line 2c divided by line 3 | $250 (computed) |
In both cases the line 4 result goes in Step 4(c) of the Form W-4 for the highest paying job.
Where the number comes from
The wages that pick the table row and column are your annual taxable wages from each job, taken from your pay stubs. The form says the correct amount of withholding “depends on income earned from all of these jobs”. The instructions add: “Multiple jobs. Complete Steps 3 through 4(b) on only one Form W-4.” If you or your spouse have self-employment income, the form points to the estimator instead: “If you or your spouse have selfemployment income, use this option”. Estimated tax for that income is at Form 1040-ES estimated tax worksheet. Form 1040-ES itself says “If you also receive salaries and wages, you may be able to avoid having to make estimated tax payments on your other income by asking your employer to take more tax out of your earnings.”
Where it goes next
Line 4 is entered “here and in Step 4(c) of Form W-4 for the highest paying job”. Step 4(c) is described in the instructions: “Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4.” The same sentence ends with the effect: “Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe when you file your tax return.” The tax withheld is reported on Form 1040 line 25.
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 Multiple Jobs 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
- Completing the worksheet on more than one Form W-4. The worksheet says to complete it “on only ONE Form W-4.”
- Putting the result on the lower paying job’s form. The worksheet says “Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.”
- Forgetting to refresh the other jobs. The worksheet adds “To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.”
Related: Form W-4, Form W-4P Step 2, Form 1040 line 25, and Form 1040-ES estimated tax worksheet.
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Answer againSources
- 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.