https://www.irs.gov/pub/irs-dft/fw4--dft.pdf

If I'm following correctly, they are trying to make returns close to zero- no refund or balance due. Like everyone has a crystal ball about what will happen during the year, right? The way I'm calculating it, if lower paid spouse has an increase in pay and higher paid spouse does not file a new W4 they will end up with a balance due. Geez!