Do both spouses need to fill out the two earners worksheet on W4, if filing married jointly?

[Kat]

A W-4 is completed by an employee to submit to their employer.  If both individuals in a married couple are employed, you'll each need to submit a W-4 to your employer.  The worksheet is completed from the standpoint of each individual.  

Only the cut-away portion of the W-4 form is submitted to the employer.  The worksheets are for your purposes only.  The results of the two-earner worksheet for both you and your spouse should be identical, so should not need to be completed twice.

[hayley-alaniz]

So is the spouse with the higher paying job, the one that would have that amount from the 2 earners worksheet deducted from the paycheck?

[Kat]

@hayley.alaniz That would be the safest route, if you want to be certain that you are having enough withheld.

[Macjo]

so, if line 1 is less than line 2, resulting in the need for additional withholding, do both spouses need to have the additional withholding, or just one?