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How to file ITR with two Form 16s (changed jobs / two employers)

✍️ Answered by EaseValue Advisors · Updated 18 Jul 2026 · 4-min read
Quick answer

Got two Form 16s (you changed jobs)? Add both salaries together, but apply the standard deduction, 80C and basic exemption only once — not twice. You often owe extra tax, because the second employer taxed you as if the first job never happened.

Why you usually owe more

Each employer gives you the standard deduction, the basic exemption and the deductions afresh — as if it were your only job. Across two Form 16s that means these were double-counted, so too little TDS was deducted overall. Filing correctly reveals the shortfall.

How to file correctly

  1. Add the gross salary from both Form 16 Part-Bs.
  2. Apply the standard deduction (₹75,000 new / ₹50,000 old) once, the basic exemption once, and 80C etc. capped once (₹1.5 lakh total, not per employer).
  3. Take the TDS credit from both — it's all in your 26AS/AIS.
  4. Compute the tax on the combined income; pay the balance as self-assessment tax before filing.

Which form

ITR-1 if only salary/one house/other sources; ITR-2 if you also have capital gains. Report both employers' details.

Tip for next year

Give your new employer the previous salary details (Form 12B) so it deducts the right TDS and you don't get a bill at filing.

General information based on the Income-tax Act as it stands, not advice on your specific case. Tax outcomes depend on your exact facts and residential status. © EaseValue Advisors LLP.
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