--- title: APA Participates in IRS 2020 Form W-4 Webinar description: APA participates in IRS 2020 Form W-4 webinar. image: https://www.americanpayroll.org/images/default-source/default-album/w4webinar07ddee03faff468cbb5a435acbea5048.jpg?sfvrsn=b255e996_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) ![](https://blogs.payroll.org/hs-fs/hubfs/PayrollOrg_Swirl.jpg?width=35&name=PayrollOrg_Swirl.jpg) Custom URL No Widget: By [PayrollOrg Staff](https://blogs.payroll.org/pay-news-now/author/apa-staff) on Nov 15, 2019 9:00:00 AM # APA Participates in IRS 2020 Form W-4 Webinar APA participated in an IRS webinar, “[**Understanding the 2020 Form W-4 and How to Use It to Compute Withholding**](https://www.irsvideos.gov/Individual/education/UnderstandingThe2020FormW4AndHowToUseItToCalculateWithholding),” in October, in which about 11,000 payroll and tax professionals attended. During the webinar, presenters explained the form and draft employer instructions under IRS Publication 15-T, *Federal Income Tax Withholding Methods*. APA’s focus was on the form (see also APA’s Compliance Hot Topics, [**2020 Form W-4**](https://www.americanpayroll.org/compliance/compliance-overview/hot-topics/2020-form-w-4)). **Form W-4 Steps** The presenters explained the [**draft 2020 Form W-4**](https://www.americanpayroll.org/docs/default-source/2019-forms-and-pubs/19h09-fw4-dft2.pdf) is divided into five steps: **Step 1** is for personal information including the employee’s name, address, and filing status. **Step 2** is for multiple jobs and includes three options. Option 1 in Step 2(a) is selected to use the IRS’s tax withholding estimator. Option 2 in Step 2(b) is to use the Multiple Jobs Worksheet on page 3 of the form. Option 3 (Step 2(c)) is to check the box to identify that there are two jobs in the household. **Step 3** allows employees to claim dependents. Employees can also claim other credits here, such as for education. The Step 3 credits will directly offset the amount of withholding. **Step 4** allows employees to make other adjustments to their withholding for additional income (investment and retirement income), deductions, and extra withholding. Employees should not use this step for job-related income. **Step 5** is a must-complete section in which an employee signs and dates the form to declare under penalties of perjury that the form to the best of the employee’s knowledge is accurate. **Key 2020 Form W-4 Considerations** Here are some key considerations regarding the 2020 Form W-4: - An employer may ask current employees to complete a 2020 Form W-4 but should explain that they are not required to provide a new form. - Employees hired in 2020 and employees with changes to their withholding in 2020 must use the new form. - If an employee only completes Steps 1 and 5, withholding is based on filing status with no other adjustments. - If an employee does not complete a new form, employers must continue withholding based on a valid form previously submitted. For employees hired after 2019 who do not complete a 2020 Form W-4, employers must withhold based on a filing status of single with no other adjustments. --- *Alice P. Jacobsohn, Esq., is Senior Manager of Government Relations for the APA.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)