Internal Revenue Service United States Department of the Treasury
Module 1: Payroll Taxes and Federal Income Tax Withholding

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Federal Income Tax Witholding

Employees complete Form W-4, Employee's Withholding Certificate to determine how much federal income tax to withhold.


The amount of federal income tax withholding depends on

  • the employee's filing status,
  • the number of dependents claimed by the employee,
  • other adjustments including; other income (not from jobs), deductions, and extra withholding, and
  • exemptions from withholding that the employee claims.

Review Form W-4 for Alicia Myers. Notice that Alicia is single and does not claim any dependents.






 

Tax Tutorial