TL;DR
- ✅ The current W-4 has no allowances: nothing to claim as 0 or 1
- ✅ Old “claim 0” (more withheld) is now a Step 4(c) extra amount
- ✅ Old “claim more” (less withheld) is now Steps 3 and 4(b)
- ✅ A pre-2020 W-4 on file is still honored until you replace it
What allowances were
Before 2020 each allowance you claimed reduced the income your employer used to compute withholding. Claim 0 and the most tax was withheld, which usually meant a refund. Claim 1, 2 or more and less was withheld, giving you bigger paychecks. The system was simple, but it did not account well for multiple jobs. The Tax Cuts and Jobs Act of 2017 suspended personal exemptions, and the IRS redesigned the form without allowances for 2020.
What replaced them on the current W-4
Old: claim 0 (withhold more)
New: Step 4(c). Enter a flat dollar amount to be withheld from every paycheck on top of the normal amount.
Old: claim 1, 2, 3 (withhold less)
New: Step 3 for dependents and credits, and Step 4(b) for deductions beyond the standard deduction.
Old: two jobs, claim fewer
New: Step 2, which adjusts for combined income across jobs or spouses.
Old: single vs. married
New: Step 1(c) filing status. The tables inside the employer’s payroll software already include the standard deduction.
Get the 2026 equivalent of claiming 0 or 1 — free
Enter your pay and situation to see the dollar amounts for Steps 2 to 4.
Open the W-4 Calculator →I still have my old W-4 on file. Is that a problem?
No. Employers kept honoring pre-2020 forms, and the allowances on them still work. The risk is that the withholding was built for a different tax law: higher bracket thresholds, a different standard deduction, and today’s new deductions are not reflected. If you have changed jobs, married, or had a child since, you will have submitted a current form anyway. If not, run the numbers once and decide whether to replace it. See how often you can change your W-4.
Claiming 0 on a new form
A new hire must use the current form, so you cannot write 0 anywhere. The closest equivalent to the old “claim 0” result is simply leaving Steps 2 to 4 blank, which withholds as the IRS tables dictate for your filing status. To go further, add an extra amount in 4(c); the Step 4(c) guide shows how to size it.
⚠️ State forms may still ask for allowances
Your federal W-4 does not use them, but your state’s withholding form might. Check the form for your state; our state W-4 calculators show which states still count them.
For a full walkthrough of the five steps on the form you will actually file, read the complete W-4 guide.
Frequently asked questions
Are there still allowances on the W-4?
No. The federal W-4 was redesigned in 2020 and no longer has allowances. It uses filing status, a multiple-jobs step, dollar amounts for dependents and other adjustments, and an extra withholding line instead.
Is claiming 0 or 1 better?
On the old form, claiming 0 withheld the most tax and claiming 1 withheld less. On the current form there is nothing to claim. To get the effect of claiming 0 you add an amount in Step 4(c); to get the effect of claiming more you complete Step 4(b) or Step 3.
I filled out my W-4 before 2020. Do I need a new one?
Not necessarily. Employers still honor a W-4 on file from before 2020 and keep using the allowances you claimed. You only need a new one if your situation changes or you want a different amount withheld, and you must use the current form when you submit it.
Do state W-4 forms still use allowances?
Some do. Many state withholding forms still count allowances or exemptions even though the federal form does not, so check your state form separately. Our state calculators cover this.
How do I get a bigger refund now?
Enter a flat dollar amount for extra withholding in Step 4(c). There is no way to claim fewer than zero allowances anymore, so extra withholding is the direct replacement.
Key terms in this article
Related guides
How to Fill Out a W-4 Form in 2026: Complete Step-by-Step Guide
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W-4 Step 4(c): How Much Extra Withholding to Enter (2026)
The formula for the Step 4(c) amount, with worked examples for owing in April, bigger refunds and side income.
Tax Refund vs. Adjusting Your W-4: How to Keep More Money Every Paycheck
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How Often Can You Change Your W-4? No Limit (2026 Guide)
No limit on how often, but timing matters: when your employer must apply it, and the changes you must report within 10 days.
How to Get a Bigger Tax Refund With Your W-4 (2026)
Two ways to a bigger refund: withhold more during the year with Step 4(c), or owe less at filing. How each works.
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