IRS Releases 2019 Draft Form W-4

The IRS has released the 2019 Draft Form W-4. There are a number of changes to Form W-4 from the previous year as a result of changes created by the passage of the Tax Cuts and Jobs Act in December 2017. The Tax Cuts and Jobs Act made changes to the law, including increasing the standard deduction, removing personal exemptions, increasing the child tax credit, limiting or discontinuing certain deductions, and changing the tax rates and income brackets.

Some of the larger changes to Form W-4 can be seen below:

  • New box in Line 3 for “Head of household”
  • New lines added to calculate withholding because Form W-4 no longer allows for claiming an exemption per dependent the filer has
    • Line 5, enter the amount of nonwage income not subject to withholding
    • Line 6, enter the amount of itemized and other deductions
    • Line 7, enter the amount of tax credits
    • Line 8, enter the total pay of all lower paying jobs if the filer has multiple jobs or is married and filing jointly with a spouse who also works
  • Worksheets have been removed from Form W-4

To view the Draft 2019 Form W-4, please click here.

Author

Adam Rivera

Adam Rivera is a member of the Regulatory Analysis Team’s Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.
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