The number of dependents you should claim depends on your specific family situation and tax circumstances. Here are key points to consider:

• Claiming Dependents on Your Tax Return:
  You can claim as dependents those who meet IRS criteria as qualifying children or qualifying relatives. This generally includes children under 19 (or under 24 if full-time students), relatives who live with you and whom you financially support more than half the year, and others who meet income and residency tests. Each dependent can provide tax benefits such as the Child Tax Credit and Earned Income Tax Credit

• Number of Dependents to Claim on Form W-4 (Withholding):
  The current IRS Form W-4 (post-2020 redesign) no longer uses allowances. Instead, you enter the number of qualifying children under age 17 for the Child Tax Credit and other dependents separately to adjust withholding. The number of dependents you claim on W-4 affects how much tax is withheld from your paycheck:

  • Claiming fewer dependents or credits means more tax withheld and possibly a larger refund.
  • Claiming more dependents or credits means less tax withheld and more take-home pay but risks owing tax at year-end if underwithheld

• General Guidance:
  • If you are single with no children, typically claim 1 allowance (or no dependents on W-4).
  • If married with children, claim allowances or dependents equal to yourself, your spouse, and your children (e.g., 3 allowances for married with one child on older forms)

* On the new W-4, enter the number of qualifying children under 17 and other dependents you can claim on your tax return to better match withholding to your tax liability

• Important:
  The number of dependents you claim on your W-4 does not have to exactly match the number of dependents on your tax return but should reflect your tax situation to avoid owing taxes or getting a large refund unexpectedly

Summary:
Claim the number of dependents you actually qualify to claim on your tax return. On your W-4, report the number of qualifying children under 17 and other dependents to adjust withholding properly. Use IRS tools or a tax professional to fine-tune your W-4 based on your income, filing status, and family situation to optimize your paycheck withholding. If you want a simple starting point:

• Single, no children → claim 0 or 1 dependent/allowance
• Married with children → claim dependents equal to yourself, spouse, and children for allowances or enter qualifying dependents on W-4