To fill out dependents on your W-4, complete Step 3: multiply the number of your qualifying children under 17 by $2,200, multiply any other dependents by $500, add the two figures, and write the combined total on the last line of Step 3. Your employer uses that total to reduce the federal income tax withheld from each paycheck across the year.1Internal Revenue Service. Form W-4 (2026)
The Step 3 Math
Step 3 has two lines feeding a total. Line 3(a) is for qualifying children under 17 at $2,200 each. Line 3(b) is for other dependents at $500 each. Add the two results and put the sum on the final line of Step 3.
A worked example. Two qualifying children and one other dependent:
- Line 3(a): 2 × $2,200 = $4,400
- Line 3(b): 1 × $500 = $500
- Total on the final line: $4,900
Payroll spreads that $4,900 across your pay periods, so each check has less tax withheld. If your numbers are complicated or your income is uneven, the IRS Tax Withholding Estimator will do the math with your actual figures and produce a filled-in W-4 you can hand to your employer.2Internal Revenue Service. Tax Withholding Estimator
Which Children Go on Line 3(a)
A child counts for the $2,200 line only if every one of these is true:3Internal Revenue Service. Child Tax Credit
- Under 17 on December 31 of the tax year.1Internal Revenue Service. Form W-4 (2026)
- Your son, daughter, stepchild, foster child, sibling, stepsibling, or a descendant of any of them (grandchild, niece, and so on).4Office of the Law Revision Counsel. 26 USC 152 – Dependent Defined
- Lived with you more than half the year.4Office of the Law Revision Counsel. 26 USC 152 – Dependent Defined
- Did not provide more than half of their own support during the year.4Office of the Law Revision Counsel. 26 USC 152 – Dependent Defined
- Has a valid Social Security number issued before your return’s due date.
A child who turns 17 during the year no longer belongs on line 3(a). They can still count on line 3(b) at $500 if you provide more than half of their support.
Which Other Dependents Go on Line 3(b)
Line 3(b) is for people you support who don’t fit the qualifying-child rules. That typically means older children, an elderly parent, or another relative in your household.5Internal Revenue Service. Understanding the Credit for Other Dependents
To count someone as a qualifying relative, you must supply more than half of their total support for the year, and their gross income must be under $5,050 for the current period.6Internal Revenue Service. Dependents Most taxable income counts toward that cap; Social Security benefits generally do not. The person also can’t be claimed as a qualifying child by you or anyone else for that year.5Internal Revenue Service. Understanding the Credit for Other Dependents
Only One W-4 Should Claim Them
If you work more than one job, or you file jointly and your spouse also works, complete Steps 3 through 4(b) on just one W-4. Use the highest-paying job and leave those steps blank on every other form. Entering the same dependents on two forms cuts withholding too far and can leave you with a large bill at filing.1Internal Revenue Service. Form W-4 (2026)
If You’re Divorced or Separated
Usually only the custodial parent, the one the child spent the greater number of nights with, can claim the child on a W-4. If custody nights were equal, the parent with the higher adjusted gross income is treated as custodial.
A custodial parent can hand the claim to the other parent by signing Form 8332. The noncustodial parent attaches the signed form to their tax return and may then claim the child tax credit. The release can cover one year or future years, and the custodial parent can revoke it later.7Internal Revenue Service. Form 8332 (Rev. December 2025)
If you are the noncustodial parent with a signed 8332 in hand, include those children on Step 3. Without one, leave them off. Claiming a child you have no release for can trigger penalties.
If Your Income Is High
The credits behind Step 3 phase out at higher incomes, so the full $2,200 or $500 per dependent may not be accurate for your withholding. The credit drops by $50 for every $1,000 of adjusted gross income above the threshold, a 5 percent phase-out. Thresholds:
- Single, head of household, or married filing separately: $200,000
- Married filing jointly: $400,000
A married couple filing jointly with two qualifying children and $420,000 in AGI is $20,000 over the line. Multiply $20,000 by 5 percent and the credit falls by $1,000, from $4,400 to $3,400. Near or above these thresholds, enter a smaller amount on Step 3, or run the estimator, so your withholding tracks your real tax.2Internal Revenue Service. Tax Withholding Estimator
When to Redo the Form
The IRS recommends checking your W-4 each year and after any change in your household or finances.8Internal Revenue Service. About Form W-4, Employee’s Withholding Certificate Births, adoptions, a child turning 17, a marriage or divorce, or a parent moving in with you all change the numbers on Step 3.
When a change reduces the credits you’re entitled to, such as your only child under 17 aging out, you must give your employer a new W-4 within 10 days.9Internal Revenue Service. Publication 505, Tax Withholding and Estimated Tax Changes that add credits, like a new baby, don’t have that deadline, but the sooner you update, the sooner the larger paycheck starts.
Penalties for Overclaiming
Padding Step 3 has consequences. If you give your employer false information on a W-4 that results in too little tax being withheld, and you had no reasonable basis for the claim, the IRS can assess a $500 civil penalty for each false statement, on top of any criminal exposure.10eCFR. 26 CFR 31.6682-1 – False Information With Respect to Withholding Honest mistakes that leave you badly under-withheld can still produce an underpayment penalty at filing time, so if you’re uncertain who counts, work through the estimator before you sign.