My husband have two jobs and i am unemployment and we have 1 child and we also pay $3500 in part time preschool a year. His first job he makes 60k a year and 2nd is 30k a year. He is planning on claiming 2 on his 60k a year job to get more money back and leaving his 2nd job as is. My question is will we have to pay the irs back 2011? or should he claim 2 and in july or june claim 0 to balance it out?

The w4 form has a worksheet that you should complete. It will provide an estimate of the number of deductions to claim. Remember there is a penalty for not having enough tax withheld.

I think YOU should get a job.

He should claim zero on both. Tax rates taken out at lower levels of income do not always progress in a linear slope up as you add incomes together. If you have a house mortgage to deduct you should come out OK. Otherwise it is safer to have extra taken out and be safe. This will ensure a return in case the laws change again for deductions as they seem to change every year.