For every employee, the required steps on the W-4 form are:
- Step 1: Enter Personal Information. This step is mandatory for all employees. It includes filling out the employee's first name, middle initial, last name, Social Security number, address, and filing status (such as single, married filing jointly, head of household, etc.).
- Step 5: Sign Here. The employee must sign and date the form to validate it.
Other steps on the W-4 form—such as Step 2 (Multiple Jobs or Spouse Works), Step 3 (Claim Dependents), and Step 4 (Other Adjustments)—are optional and only applicable to employees with specific tax situations.
Thus, every employee must complete Step 1 and Step 5 on the W-4 form to ensure proper federal income tax withholding by their employer.