Federal Income Tax Withholding

Caution: References to federal income tax withholding don’t apply to employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, unless you have employees who are subject to U.S. income tax withholding. Contact your local tax department for information about income tax withholding.

Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee’s Form W-4 and the correct withholding table in Pub. 15-T. Farm operators and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. If you’re paying supplemental wages to an employee, see section 7 . If you have nonresident alien employees, see Withholding federal income taxes on the wages of nonresident alien employees in section 9.

See section 8 of Pub. 15-A for information about withholding on pensions (including distributions from tax-favored retirement plans), annuities, and individual retirement arrangements (IRAs).