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In 2020, income tax withholding is no longer based on marital status and withholding allowances. Instead, it is based on the worker's expected filing status and standard deduction. You do not need to fill out the new W-4 form if you already have one on file with your employer. The redesigned 2020 Form W-4 no longer uses withholding allowances and instead uses a five-step process for determining federal income tax withholding.