If you have one child and you’re trying to figure out how many allowances to claim, the short answer is that allowances no longer exist on the federal W-4. The form was redesigned in 2020 and now asks for dollar amounts instead. For one qualifying child under age 17, you enter $2,200 on line 3(a) of Step 3, which reflects the 2026 child tax credit for that child.1Internal Revenue Service. Employee’s Withholding Certificate That one entry lowers the federal tax withheld from each paycheck so you keep more of your pay during the year instead of waiting for a refund.
Why There’s No Allowance Number to Claim
Before 2020, the W-4 asked how many allowances you wanted to claim, and each allowance shaved a set amount off the wages your employer treated as taxable. Those allowances were tied to personal exemptions, which federal tax law eliminated starting in 2018.2Internal Revenue Service. FAQs on the 2020 Form W-4 The IRS rebuilt the form around actual dollar figures: expected tax credits, other income, and deductions. So the old shorthand of “claim 2 for one kid” has no equivalent on the current form. If your last W-4 was filed before 2020, your employer is still using it, and you don’t have to replace it. But if you want the child credit reflected in your paycheck, you need to submit the current version.
What to Put on the W-4 With One Child
Only two steps on the W-4 are required for every employee: Step 1 and Step 5.2Internal Revenue Service. FAQs on the 2020 Form W-4 Step 3 is where your child comes in.
Step 1: Filing Status
Enter your name, address, and Social Security number, then check a filing status box: Single or Married filing separately, Married filing jointly, or Head of Household. This choice moves your withholding more than most parents expect, because each status uses a different standard deduction and set of tax brackets.
If you’re unmarried and your child lived with you for more than half the year, you may qualify for Head of Household. You also have to have paid more than half the cost of keeping up your home during the year, counting rent or mortgage interest, property taxes, utilities, insurance, and food.3Internal Revenue Service. Head of Household Filing Status For 2026, the standard deduction is $16,100 for Single filers, $24,150 for Head of Household, and $32,200 for Married filing jointly.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Head of Household withholding is meaningfully lighter than Single, so picking the right box matters.
Step 3: Enter the Credit for Your Child
Step 3 is where the old “one allowance for the kid” instinct lands on the new form. If your total income will be $200,000 or less, or $400,000 or less filing jointly, you can claim the child tax credit here.1Internal Revenue Service. Employee’s Withholding Certificate For one qualifying child under 17, multiply 1 by $2,200 and write $2,200 on line 3(a). Line 3(b) is for the $500 credit for other dependents, which does not apply to a qualifying child under 17. Add the two lines and put the total on line 3. With one child under 17, that total is $2,200.
Step 5: Sign It
Sign and date the form and hand it to payroll or upload it through your employer’s HR portal. An unsigned W-4 is invalid, and your employer will withhold as though you are Single with no adjustments, meaning no credit for your child at all.5Internal Revenue Service. Publication 15-T Federal Income Tax Withholding Methods Most employers apply the change within one or two pay cycles.
When $2,200 Isn’t the Right Number
The $2,200 figure assumes your child meets every part of the qualifying-child test for the child tax credit. If any of the following applies, you need a different number on Step 3 or none at all.
Your child is 17 or older. The child tax credit ends at age 17. If your child turned 17 by year end, or is an older dependent you support, use line 3(b) for the $500 credit for other dependents instead of the $2,200 credit.6Internal Revenue Service. Parents Check Eligibility for the Credit for Other Dependents That $500 credit also covers other qualifying relatives, such as an elderly parent living with you, and is entirely non-refundable.
Your child doesn’t have a Social Security number. The child tax credit requires a valid SSN issued before the due date of your return. An ITIN doesn’t qualify the child for the $2,200 credit.7Internal Revenue Service. Child Tax Credit
Your income is over the threshold. Above $200,000 (or $400,000 jointly), the credit shrinks by $50 for every $1,000 of income over the limit.7Internal Revenue Service. Child Tax Credit For a single parent with one child, the credit runs out entirely at $244,000. If you’re in the phaseout range, entering the full $2,200 will underwithhold; the IRS Tax Withholding Estimator at irs.gov/W4App can calculate the reduced figure.
The other qualifying-child rules: the child lived with you for more than half the year, and is your son, daughter, stepchild, foster child, sibling, or a descendant of any of those.8Office of the Law Revision Counsel. 26 USC 24 – Child Tax Credit Up to $1,700 of the $2,200 credit is refundable at tax time, so a portion can come back to you even if you owe no income tax.
Second Job or Working Spouse: Don’t Skip Step 2
If you work more than one job, or you’re married filing jointly and your spouse also works, the $2,200 you enter on Step 3 can leave you owing at tax time unless you also complete Step 2. Each employer withholds as if their job is your only income, and that assumption breaks as soon as there’s a second paycheck in the household.1Internal Revenue Service. Employee’s Withholding Certificate You have three options:
- Use the IRS Tax Withholding Estimator at irs.gov/W4App. This is the most accurate option, and it’s required if you or your spouse have self-employment income.
- Fill out the Multiple Jobs Worksheet on page 3 of the W-4 and put the result on Step 4(c) of the highest-paying job’s W-4.
- If there are exactly two jobs total between you and your spouse, check the box in Step 2(c) on both W-4s.
One rule matters more than the method you pick: claim the $2,200 child credit on only one W-4, the one for the highest-paying job. Leave Steps 3 through 4(b) blank on every other W-4 in the household.9Internal Revenue Service. Tax Withholding Estimator FAQs Claiming it on two forms double-counts the credit and produces a bill in April.
Updating the Form When Things Change
You can submit a new W-4 to your employer any time; there’s no cap on how often you file one.1Internal Revenue Service. Employee’s Withholding Certificate Two changes involving your child should prompt a fresh form:
- Your child turns 17 during the year. The $2,200 credit no longer applies for that tax year, and Step 3 should move to the $500 credit for other dependents.7Internal Revenue Service. Child Tax Credit
- Your income crosses $200,000 (or $400,000 jointly). The credit begins phasing out, and withholding needs to rise to match.
The IRS suggests checking your withholding every January and after any major life event, including the birth or adoption of a child, a new job, a big income change, or marriage or divorce.10Internal Revenue Service. Tax Withholding Estimator Once you submit a new W-4, look at the next pay stub to confirm the change went through as expected.