This W4S Form 2027 guide explains the IRS Request for Federal Income Tax Withholding From Sick Pay. Form W-4S requests federal income tax withholding from covered sick pay paid by a third party. It has a narrower function than an employee payroll withholding certificate. The payment arrangement and payer determine whether this request is the relevant document.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What W4S Form 2027 does and who prepares it
A recipient supplies the request to the third-party payer of sick pay covered by the form instructions.
For the connected reporting route, see Form W-4. Keep the role of that document separate from the task explained on this page.
| Official form | Form W-4S |
|---|---|
| IRS title | Request for Federal Income Tax Withholding From Sick Pay |
| Guide period | 2027 |
| Target version | 2027 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the W4S Form 2027 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of W4S Form 2027 should you use?
The 2027 year in this guide concerns withholding from payments during 2027. It is not the wage year shown on an employee statement delivered for an earlier year. Give a completed final withholding certificate to the payer or employer that needs it, following that payer process. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for W4S Form 2027
- Sick-pay benefit details.
- Payer instructions.
- Expected income and tax information.
- Current withholding records.
- Benefit payment schedule.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through W4S Form 2027
- Choose the right certificate. Confirm that this is the certificate for the person, entity and payment type involved. Similar form numbers can have materially different purposes.
- Use accurate identification. Match the requested legal name, tax identification and status information with the supporting records. Do not guess a classification from an account nickname.
- Complete only supported elections. Read any applicable election, exemption or treaty conditions before claiming a result. A signature certifies facts; it does not create missing eligibility.
- Give the final form to the correct requester. Follow the payer or employer submission process. Do not treat every tax certificate as an income tax return that should be sent directly to the IRS.
- Keep a copy and review changes. Retain the submitted certificate and check whether a change in circumstances requires a new one. For withholding choices, compare later payment records with the requested change.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
10 Divide line 8 by line 9. Round to the nearest dollar. This is the amount that should be withheld from each sick pay payment. Be sure it meets the requirements for the amount that should be withheld, as explained under Amount to be withheld below. If it does, enter this amount on Form W-4S above . .
Tax. You may pay tax during the year through withholding or estimated tax payments, or both. To avoid a penalty, make sure that you have enough tax withheld or make estimated tax payments using Form 1040-ES, Estimated Tax for Individuals. You may estimate your federal income tax liability by using the worksheet above. Sign this form. Form W-4S is not valid unless you sign it. Statement of income tax withheld.
After the end of the year, you’ll receive a Form W-2, Wage and Tax Statement, reporting the taxable sick pay paid and federal income tax withheld during the year. These amounts are reported to the IRS. Changing your withholding. Form W-4S remains in effect until you change or revoke it. You may do this by giving a new Form W-4S or a written notice to the payer of your sick pay.
To revoke your previous Form W-4S, complete a new Form W-4S and write “Revoked” in the money amount box, sign it, and give it to the payer.
Additional reporting conditions
Line 5—Credits Include on this line any tax credits that you’re entitled to claim, such as the child tax credit and credit for other dependents, higher education credits, credit for child and dependent care expenses, earned income credit, or credit for the elderly or the disabled.
Line 7—Tax Withholding and Estimated Tax Enter the federal income tax that you expect will be withheld this year on income other than sick pay and any payments made or to be made with 2027 estimated tax payments. Include any federal income tax already withheld or to be withheld from wages and pensions.
Itemized deductions. Miscellaneous itemized deductions are no longer allowed. (See Code section 67.) Regular itemized deductions may be reduced for individuals with taxable income in the 37% rate bracket. (See Code section 68.) Standard deduction. For tax years beginning in 2027, the standard deduction amounts are as follows.
Calculations and supporting information
Dependent. For tax years beginning in 2027, the standard deduction amount for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $X,XXX, or (2) the sum of $XXX and the individual’s earned income. Aged or blind. For tax years beginning in 2027, the additional standard deduction amount for the aged or the blind is $X,XXX. The additional standard deduction amount is increased to $X,XXX if the individual is also unmarried and not a surviving spouse. Certain individuals not eligible for standard deduction.
For the following individuals, the standard deduction is zero. • A married individual filing a separate return if either spouse itemizes deductions. • A nonresident alien individual. • An individual filing a return for a period of less than 12 months because of a change in their annual accounting period.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Adjusted gross income (See instructions.) | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 2 | Deductions. You may take either your itemized deductions or your standard deduction. (See instructions.) | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
| 3 | Taxable income. Subtract line 2 from line 1. (See instructions.) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 4 | Tax. Use the 2027 Tax Rate Tables shown here to figure your 2027 tax. (See instructions.) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Credits (See instructions.) | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6 | Subtract line 5 from line 4 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 7 | Estimated federal income tax withheld or to be withheld from other sources (including amounts withheld | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 8 | Subtract line 7 from line 6 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 9 | Enter the number of sick pay payments you expect to receive this year to which this Form W-4S will | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 10 | Divide line 8 by line 9. Round to the nearest dollar. This is the amount that should be withheld from | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
A recipient receives sick-pay benefits through a third-party payer. The recipient checks the payer process and applicable certificate, reviews expected withholding and keeps a copy of the submitted request for comparison with later benefit statements.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with W4S Form 2027
- Check who is making the sick-pay payment before choosing a form.
- A withholding request does not establish benefit eligibility.
- Use the amounts and limits from the final form for the applicable year.
Questions about W4S Form 2027
Does receiving or downloading this form mean I must file it?
A recipient supplies the request to the third-party payer of sick pay covered by the form instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Check who is making the sick-pay payment before choosing a form. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include sick-pay benefit details, payer instructions, expected income and tax information. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.