W4 form for withholding

New W4 forms don’t have a line for choosing how many exemptions you want to claim. It used to. It has spaces for multiple jobs and dependents, but not exemptions in general where you can choose how many you want, so you can gauge how much tax, if any, is withheld.
So if an employee does not have multiple jobs, is single, with no dependents, that’s enough for the employer to calculate how much to withhold?
Thanks, RB

Right - that happened in 2020. Since exemptions were eliminated with the TCJA, there’s no reason to need exemptions for Federal withholding at this point. That will change in 2026, unless a new tax law extending the TCJA rules is passed into law. Additionally, some states may still use exemptions - but that would need to be on a state withholding form.

Well, that and the employee’s income. Again, from a Federal perspective. Check IRS Pub 15-T 2023 Publication 15-T (irs.gov)