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Official form guide
Form W4HT: W-4 (ht)
Form W‑4 (ht) is the Employee’s Withholding Allowance Certificate for a household employee. Use it when you hire a nanny, caregiver, or other domestic worker and need to set up federal income tax withholding.
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IRS Form W4HT - W-4 (ht)
Form W‑4 (ht) is the Employee’s Withholding Allowance Certificate for a household employee. Use it when you hire a nanny, caregiver, or other domestic worker and need to set up federal income tax withholding.
Risk Radar
Scan points- 1A single allowance error can trigger a large tax bill for your employee at year‑end.
- 2Employee enters wrong filing status
- 3Too few allowances causing under‑withholding
- 4Too many allowances causing over‑withholding
- 5Missing employee signature
Plain English
When you pay someone to work in your home, the IRS wants you to withhold income tax from their pay. This form tells the employee how many allowances they claim, which determines how much tax you send to the IRS each pay period.
Submission Date
- Filing date: 2026-02-12 11:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you hire a household employee and need to withhold federal income tax.
- Do not use for independent contractors; they file Form 1099‑NEC.
- If the employee claims exemption from withholding, use Form W‑4 (ht) exemption line instead of a regular W‑4.
Form selector
Use this form or another form?
Independent contractor
No withholding required
✓ Verify worker classification first
Multiple household employees
Each employee sets their own allowances
✓ Keep individual copies
Employee wants no withholding
Must meet IRS exemption criteria
✓ Review exemption rules
Deadline or filing window
Complete the form before the first wage is paid. If the employee’s situation changes (marriage, dependents, etc.), provide an updated W‑4 (ht) within the next payroll cycle. No fixed calendar deadline exists beyond the payroll timing.
- —Number of allowances | (allowances × $4,300) ÷ pay periods | Estimated tax reduction per period | Verify allowance count with employee
Checklist
What you need before filling it out
Employee name
Valid government ID · Pay stub or driver’s license
Social Security number
SSN card · Employee-provided form
Filing status
Employee’s tax return or personal statement · W‑4 (ht) box selection
Number of allowances
Employee’s personal tax worksheet · W‑4 (ht) line 3
Additional withholding amount
Employee’s request · W‑4 (ht) line 4
Before you submit
- 1Form is the 2024 edition
- 2Employee name matches ID
- 3SSN entered correctly
- 4Filing status box accurately checked
- 5Allowance total matches employee’s worksheet
- 6Additional withholding amount entered if requested
- 7Employee signature and date present
- 8Employer retains a copy for records
- 9Payroll software configured with the allowance total
- 10First payroll processed after receipt of form
How to file this form
- 1Download the 2024 W‑4 (ht) PDF from IRS.gov
- 2Print or open in a PDF editor for electronic completion
- 3Provide the form to the employee for personal data and allowances
- 4Review the completed form for accuracy and required signatures
- 5Enter the allowance total into your payroll system
- 6Process the first paycheck using the new withholding amount
- 7Store the signed form in a secure file for at least four years
Known limitations
- 1Form does not calculate Social Security or Medicare taxes; those are separate
- 2Only covers federal income tax withholding, not state taxes
- 3Does not replace Form I‑9 for employment eligibility verification
- 4Cannot be used for employees classified as independent contractors
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->Form W‑4 (ht) is currently active for tax year 2024. Check the IRS site for any revisions before using.
What changed or needs a fresh check
- Edition date – verify the form shows 2024 revision
- Fee – none; the form is free from IRS.gov
- Mailing address – not applicable; keep on file
- Electronic version – PDF available on IRS website
- Paper copy – print on standard 8.5×11" paper
Quick Facts
Downloads
After you file
- 1Keep the signed W‑4 (ht) in a secure folder
- 2Monitor each paycheck to confirm correct withholding
- 3Update the form if the employee reports a life‑event
- 4Provide the employee with a copy of each year’s withholding summary
- 5Retain records for at least four years for IRS audit purposes
- 6Reconcile total withheld at year‑end with employee’s W‑2
- 7Notify the employee if you discover an error and correct it promptly
Sources
- SRCIRS.gov W‑4 (ht) pageform purpose and usage
- SRCIRS Publication 15‑Twithholding tables referenced for allowance calculations
- SRCIRS instructions for Form W‑4 (ht)fields and signature requirements
- SRCIRS tax year 2024 revisionsedition date verification
- SRCNot clearly stated in the provided official sourcefee information (IRS states no fee)
- SRCNot clearly stated in the provided official sourceexact deadline for updates (payroll cycle rule inferred)
- SRCNot clearly stated in the provided official sourcerisk level classifications (based on typical filing guidance)
Common confusion points
Allowance vs. exemption
Employees think they can claim exemption without meeting criteria
→ Verify exemption eligibility on the form
Household employee vs. contractor
Misclassification leads to wrong tax treatment
→ Use Form 1099‑NEC for contractors
State tax withholding
Not covered on W‑4 (ht)
→ Check state-specific forms separately
Multiple jobs
Employee works elsewhere too
→ Ensure total allowances reflect all jobs
Changing allowances mid‑year
Employees assume changes are automatic
→ Submit a new W‑4 (ht) each time
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File Form 941 corrections for missed or excess withholding
Source transparency
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