Federal Income Tax Withholding

Summary

The Form W-4 is used to determine the correct federal income tax withholding from an employee's pay. The form requires personal and financial information to accurately calculate the amount of tax to be withheld. Employees can claim exemption from withholding if they meet certain conditions, and the form provides instructions for multiple job situations, dependents, and other factors that affect tax withholding.

Details

Subject

Federal Income Tax Withholding

Summary

The Form W-4 is used to determine the correct federal income tax withholding from an employee's pay. The form requires personal and financial information to accurately calculate the amount of tax to be withheld. Employees can claim exemption from withholding if they meet certain conditions, and the form provides instructions for multiple job situations, dependents, and other factors that affect tax withholding.

Issuing Body

Department of the Treasury, Internal Revenue Service

Document Date

2025-12-08

Document Title

Form W-4 (2026) Employee's Withholding Certificate

Document Purpose

informational