TL;DR
- ✅ Fill out Steps 1 and 5 and give it to the employer on or before your first day
- ✅ Seasonal job is your only income this year: expect to get most or all of the withholding back when you file
- ✅ Exempt is allowed only if you owed no federal tax in 2025 and expect none in 2026
- ⚠️ Holiday job on top of another job: the holiday paychecks usually under-withhold, so add an amount in Step 4(c)
Why a seasonal job is a special case
Payroll systems don't know your job ends in December. They take each paycheck, multiply it up to a full year, work out the tax on that yearly figure, and divide it back down. So a seasonal paycheck is withheld as if you earned that rate for twelve months. That is the right answer for a year-round job and a misleading one for a short job, and it cuts in opposite directions depending on your other income.
Example 1: the seasonal job is your only income
A single worker earns $540 a week (about $18 an hour for 30 hours) for 10 weeks, $5,400 in all, with nothing else on the W-4 beyond Steps 1 and 5. The payroll system treats $540 a week as $28,080 a year and withholds about $23 a week, or roughly $230 over the season. But the real income is $5,400, far below the $16,100 standard deduction for a single filer in 2026, so the real income tax is $0. All of the $230 is yours back when you file.
Example 2: the holiday job is on top of a regular job
A single worker earns $65,000 a year at a regular job and takes a holiday job paying $600 a week for 8 weeks ($4,800). The holiday employer treats $600 a week as $31,200 a year and withholds about $30 a week, around $241 for the season. But the extra $4,800 lands on top of $65,000, so it is taxed at the top of your range: about $906 of extra tax ($1,500 at 12% and $3,300 at 22%). You would be roughly $665 short, and nobody withholds it for you.
The fix is Step 4(c) on the holiday W-4: $665 ÷ 8 paychecks is about $83 extra per week. With it, the holiday employer withholds about $113 a week, which lines up with the extra tax.
Figures use the 2026 brackets and standard deduction for a single filer and no other adjustments, and are rounded estimates, not tax advice.
Check your withholding for the season — free
Enter the paycheck from the seasonal job to see what it withholds and what to write on each W-4 line.
Open the W-4 Calculator →What to write on the W-4, by situation
The seasonal job is the only job you'll have this year
Complete Step 1 (name, address, Social Security number, filing status) and Step 5 (sign and date). Leave Steps 2 to 4 blank. You'll have a small amount withheld and get it back at filing. Consider the Exempt box if you qualify (next section).
It's on top of a regular job
Do Steps 1 and 5, then add the extra amount per paycheck in Step 4(c), using the method in Example 2. The Multiple Jobs Worksheet is built for jobs that last the full year, so its per-paycheck figure won't fit a job that ends in December. The IRS estimator (irs.gov/W4App) handles start and end dates.
You had another job earlier this year that ended
Step 2 is for jobs you hold at the same time, but the earlier wages still count toward your year. If they were substantial, the seasonal job's withholding will be too low, so run the estimator or add a Step 4(c) amount.
You're a student whose parents claim you
Fill out your own W-4: Steps 1 and 5. Don't enter yourself or anyone else in Step 3. Whether you can claim exempt depends on the two tests below, not on being a dependent.
Give the form to the employer on or before your first day so the first paycheck uses it. An employer has up to 30 days to apply a changed W-4, and on a job that lasts eight or ten weeks a late change may never take effect. See how often you can change your W-4.
Should you claim exempt?
The 2026 Form W-4 allows exemption from withholding only if you meet both conditions: you had no federal income tax liability in 2025, and you expect none in 2026. Being seasonal is not one of the conditions.
- You probably qualify if you were a student or part-time worker whose 2025 income left you with zero tax (or no obligation to file), and the seasonal pay is the only income you expect in 2026 and stays under the standard deduction.
- You don't qualify if you owed tax for 2025 (even if this year is small), if your total income from all jobs will leave you with tax to pay (as with a holiday job on top of a regular salary), or if you have other income such as interest or a side business.
If you qualify, check the Exempt box and complete only Steps 1(a), 1(b) and 5. In Example 1 that puts about $230 back into your paychecks instead of your refund. If you claim exempt and turn out not to qualify, you can owe the whole tax plus penalties at filing, so for a small amount the safer choice is to leave it alone and take the refund. Exempt does not stop Social Security and Medicare tax, and your state may still withhold.
⚠️ An exempt claim expires
The 2026 form says you must submit a new W-4 by February 16, 2027. If your seasonal job runs into the new year, or you're rehired next season, file a new one. Details: W-4 exempt from withholding: who qualifies and how to claim it.
Tips and overtime
Holiday work in retail and restaurants often means tips and overtime. Under the 2025 tax law (OBBBA), qualified tips and the premium part of overtime can be deducted, within income limits, and the 2026 W-4's Deductions Worksheet lets you reflect them in Step 4(b). For a few weeks of work the amounts are small, so it is rarely worth the paperwork. See how OBBBA changes your 2026 W-4.
State withholding
The federal W-4 only sets federal withholding. Many states have their own form, and some use the federal W-4. If you take a seasonal job in a different state from where you live, your pay may be taxed by both. Check your state's page in our state withholding guides.
After the season ends
- Your employer must send a W-2 by January 31. Keep it, and the W-2 from every other job you had in 2026.
- File a return to claim back what was withheld. With income under the filing threshold ($16,100 for a single filer under 65 in 2026) you may not be required to file, but filing is the only way to get the refund.
- If you plan to work again next year, bring a W-4 to the first day, since an older one may not match your situation. What is a W-2?
Frequently asked questions
Do I need to fill out a W-4 for a seasonal job?
Should I claim exempt on a seasonal job?
Will I get my withholding back if I only work a few weeks?
I have a holiday job on top of my regular job. What should I put on the W-4?
Does claiming exempt stop Social Security and Medicare tax?
Do I need a new W-4 when I'm rehired next season?
Key terms in this article
Related guides
W-4 Exempt from Withholding: Who Qualifies and How to Claim It (2026)
Exempt status means zero federal income tax withheld. Here's the two-part IRS test — and why most people fail it without realizing.
How to Fill Out a W-4 With Two Jobs (2026 Guide)
Two jobs means two withholding calculations — and a likely tax bill in April if you ignore Step 2. Here's exactly how to fill it out and avoid the shortfall.
How to Fill Out a W-4 for a New Job (2026 Step-by-Step)
Starting a new job and staring at a blank W-4? This guide walks you through all 5 steps — including what to do if you have a second job or your spouse works.
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.
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