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SESK: Stuff Everyone Should Know · sesk.info/founder-no-w4-withhold-as-single

A new employee never turns in a completed Form W-4. How must the employer withhold federal income tax?

As if they are single or married filing separately, with no other entries.

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  1. No federal income tax until the form arrives
  2. As married filing jointly with two children
  3. As single or married filing separately, no other entries ✔

Why: The IRS says if an employee does not give you a properly completed W-4, you withhold as if they are single or married filing separately with nothing in steps 2, 3 or 4. That usually means more tax withheld.

Huh, didn't know that: An employee who files a W-4 with no reasonable basis that lowers withholding can face a $500 IRS penalty.

The dad joke
Why did the paycheck hide behind Form W-4? It did not want too much taken out.
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References

Answer: As single or married filing separately, no other entries. The IRS says if an employee does not give you a properly completed W-4, you withhold as if they are single or married filing separately with nothing in steps 2, 3 or 4. That usually means more tax withheld.

  1. IRS Topic no. 753, Form W-4, Employee's Withholding Certificate www.irs.gov/taxtopics/tc753
    you must withhold federal income taxes as if the employee is single or married filing separately with no other entries
    Checked 2026-10-11.

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