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For employees, withholding is the amount of federal income tax withheld from your paycheck. The amount of income tax your employer withholds from your regular pay depends on two things:

  • The amount you earn.
  • The information you give your employer on Form W–4.

For help with your withholding, you may use the Withholding Calculator. You can use the Withholding Calculator to estimate your 2018 income tax. The Withholding Calculator compares that estimate to your current tax withholding and can help you decide if you need to change your withholding with your employer.

More details about the Withholding Calculator and the new 2018 withholding tables can be found on the Frequently Asked Question pages:

 

 

 

Withholding Calculator

 

 

 

 

Individuals

If you are an employee, your employer probably withholds income tax from your pay. Tax may also be withheld from certain other income — including pensions, bonuses, commissions, and gambling winnings.

 

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Employers

Employers are required by law to withhold employment taxes from their employees. Employment taxes include federal income tax withholding and Social Security and Medicare Taxes.

 

 

Foreign Persons

Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30 percent. The tax is generally withheld (Non-Resident Alien withholding) from the payment made to the foreign person.