It depends. You only need to complete one of the options in Step 2 on Form W4. You can simply check box 2c if you each have only one job and neither is self-employed and if the jobs are close in pay.
If there are more than two jobs or one of you is self-employed and/or the pay on one job is more than double the pay on the other, then do not check the box 2c but instead follow the instructions for either 2b or 2a.
Use 2a if one of you is self-employed.
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