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The IRS is still working on an update to a key form — the — that determines the amount of income tax withheld from your pay based on a number of crtieria, including whether your spouse works, whether you have children and whether you itemize. If you withhold too much, you'll be due a refund the following year. Fail to withhold an adequate amount, and you'll owe the taxman (and possibly penalties.) That means certain taxpayers, particularly high-income earners and those who have itemized on their taxes, may need to revisit their W-4 or else risk owing the IRS in 2019. Here's how to determine whether you're at risk for owing more taxes next year.