Filing As Married Filing Jointly

If both you and your spouse are employed and expect to file a joint return, figure your withholdings allowances using your combined income, adjustments, deductions, exemptions and credits. Use only one of worksheets. You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims.

If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions and credits. Keep in mind that if you keep good accurate records, then you do't have to use the W-4 worksheet.

It is also good to keep in mind that when preparing your tax returns to claim your spouse as an exemption. A spouse is never considered a dependent, but an exemption yes! You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent.