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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 Tax Withholding Estimator. You can use the Tax Withholding Estimator to estimate your income tax for next year. The Tax Withholding Estimator 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 Tax Withholding Estimator and the latest withholding tables can be found on Tax Withholding Estimator FAQs.

 

Tax Withholding Estimator

 

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.