{"id":13341,"date":"2026-04-16T03:30:00","date_gmt":"2026-04-16T08:30:00","guid":{"rendered":"https:\/\/www.brightmine.com\/us\/?post_type=resources&#038;p=13341"},"modified":"2026-10-09T10:30:18","modified_gmt":"2026-10-09T15:30:18","slug":"withholding-taxes-federal","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/withholding-taxes-federal\/","title":{"rendered":"Withholding taxes: Federal"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-f85887e8 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-a4641b2f wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<p class=\"wp-block-paragraph\">by <strong>Alice Gilman<\/strong><\/p>\n<\/div>\n\n\n\n<h2 id=\"h-summary\" class=\"wp-block-heading\">Summary<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This guide provides compliance guidance for HR and payroll professionals regarding withholding of federal income and employment taxes, including obtaining and verifying Social Security Numbers (SSNs) for employees, determining federal income tax withholding using Form W-4, withholding on pension and annuity distributions, backup withholding on nonemployee payments, the refundable earned income tax credit for certain low to moderate income workers, and employer recordkeeping requirements and penalties related to withholding.<\/p>\n\n\n\n<h3 id=\"h-in-this-guide-learn-about\" class=\"wp-block-heading\">In this guide, learn about:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Withholding federal income and employment taxes<\/li>\n\n\n\n<li class=\"\">Social Security numbers\n<ul class=\"wp-block-list\">\n<li class=\"\">Obtaining a Social Security number<\/li>\n\n\n\n<li class=\"\">Employee name changes and SSNs<\/li>\n\n\n\n<li class=\"\">Penalties for filing incorrect SSNs<\/li>\n\n\n\n<li class=\"\">SSN verification<\/li>\n\n\n\n<li class=\"\">SSN errors<\/li>\n\n\n\n<li class=\"\">Social Security statements<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Determining federal income tax withholding\n<ul class=\"wp-block-list\">\n<li class=\"\">Form W\u20114<\/li>\n\n\n\n<li class=\"\">Form W\u20114P, withholding certificate for periodic pension or annuity payments<\/li>\n\n\n\n<li class=\"\">Form W\u20114R, withholding certificate for nonperiodic payments and eligible rollover distributions<\/li>\n\n\n\n<li class=\"\">Form W\u20114S, request for federal income tax withholding from sick pay<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Federal income tax withholding methods\n<ul class=\"wp-block-list\">\n<li class=\"\">Wage-bracket method<\/li>\n\n\n\n<li class=\"\">Percentage method<\/li>\n\n\n\n<li class=\"\">Alternative withholding methods<\/li>\n\n\n\n<li class=\"\">Overtime pay withholding<\/li>\n\n\n\n<li class=\"\">Tip withholding<\/li>\n\n\n\n<li class=\"\">Nonresident alien withholding<\/li>\n\n\n\n<li class=\"\">Supplemental wages<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Withholding on pension and annuity distributions\n<ul class=\"wp-block-list\">\n<li class=\"\">Periodic distributions<\/li>\n\n\n\n<li class=\"\">Nonperiodic distributions<\/li>\n\n\n\n<li class=\"\">Eligible rollover distributions<\/li>\n\n\n\n<li class=\"\">Automatic rollover of mandatory distributions<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Backup withholding on nonemployee payments\n<ul class=\"wp-block-list\">\n<li class=\"\">When backup withholding is required<\/li>\n\n\n\n<li class=\"\">When backup withholding begins and ends<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Earned income credit<\/li>\n\n\n\n<li class=\"\">Recordkeeping requirements<\/li>\n\n\n\n<li class=\"\">State income tax withholding\n<ul class=\"wp-block-list\">\n<li class=\"\">Nexus<\/li>\n\n\n\n<li class=\"\">Reciprocal withholding agreements<\/li>\n\n\n\n<li class=\"\">Other state income tax exemptions<\/li>\n\n\n\n<li class=\"\">Expatriates<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Local income tax withholding<\/li>\n\n\n\n<li class=\"\">FICA tax withholding\n<ul class=\"wp-block-list\">\n<li class=\"\">FICA tax rates<\/li>\n\n\n\n<li class=\"\">Employees with multiple employers<\/li>\n\n\n\n<li class=\"\">Successor employers<\/li>\n\n\n\n<li class=\"\">Related corporations and the common paymaster rules<\/li>\n\n\n\n<li class=\"\">FICA-exempt wages<\/li>\n\n\n\n<li class=\"\">FICA-exempt jobs<\/li>\n\n\n\n<li class=\"\">FICA recordkeeping requirements<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Penalties for failing to withhold<\/li>\n\n\n\n<li class=\"\">Future developments<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-want-to-see-more\" class=\"wp-block-heading\">Want to see more?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For full access to <strong>Withholding taxes: Federal<\/strong>, sign up for an HR and Compliance Center subscription today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=hrcc-migrated-resource|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column lnrs-hide-block-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--secondary-gray);border-left-width:2px;padding-left:10px;flex-basis:30%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n<p style=\"font-style:normal;font-weight:500\" class=\"wp-block-paragraph\">Jurisdiction: Federal<\/p>\n\n\n\n<div class=\"wp-block-group has-secondary-gray-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-1b31d3a2 wp-block-group-is-layout-constrained\" style=\"border-radius:1rem;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 id=\"h-latest-updates\" class=\"wp-block-heading\">Latest updates<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Updated to reflect information regarding final regulations on employee tips under the OBBBA.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-bleach-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-22a7c014 wp-block-group-is-layout-constrained\" style=\"border-radius:14px;padding-top:10px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 class=\"wp-block-heading\">Get ahead of HR compliance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Navigating today\u2019s complex HR compliance landscape is challenging.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Get ahead with Brightmine. Access HR resources and automation tools managed by seasoned human HR experts.<\/p>\n\n\n\n<p style=\"font-size:14px\" class=\"wp-block-paragraph\"><a href=\"\/us\/products\/hr-compliance-center\/#lexisnexis\">Proudly partnered with LexisNexis<sup>\u00ae<\/sup><\/a><\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6ee76cfc wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<figure class=\"wp-block-image alignleft size-large is-resized\" style=\"margin-top:10px;margin-bottom:10px\"><img loading=\"lazy\" decoding=\"async\" width=\"166\" height=\"44\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2025\/07\/16090337\/LexisNexis-logo.svg\" alt=\"\" class=\"wp-image-9646\" style=\"width:auto;height:35px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=cta|blog|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group lnrs-hide-block-on-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-64c039dc wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<hr class=\"wp-block-separator has-text-color has-secondary-gray-color has-alpha-channel-opacity has-secondary-gray-background-color has-background\" style=\"margin-top:10px;margin-bottom:10px\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Read more articles:<\/p>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-a7dce961 wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-20103 resources type-resources status-publish has-post-thumbnail hentry category-hr-news topic-employee-leaves topic-employment-law-updates topic-state-compliance\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.192), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-leaves\/california-proposes-expanded-pregnancy-accommodation-and-leave-rules\/\" target=\"_self\" >California proposes expanded pregnancy accommodation and leave rules<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-19812 resources type-resources status-publish has-post-thumbnail hentry category-blogs topic-employee-engagement topic-hr-strategy\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.192), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-misalignment-before-people-leave\/\" target=\"_self\" >The hidden cost of misalignment starts before people leave<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-19802 resources type-resources status-publish has-post-thumbnail hentry category-news topic-pay-equity topic-pay-trends topic-total-rewards\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 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Conflicting policies, rewards and guidance create rework, reduce productivity, weaken trust &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/us\/resources\/total-rewards\/employee-compensation\/pay-equity\/brightmine-launches-dynamic-pay-data\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/10\/22080336\/reward-specialists-meeting.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__category_wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"sync\" 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has-global-padding is-layout-constrained wp-container-core-group-is-layout-84b47954 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-9f6a5453 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"h-topics-on-this-page\" class=\"wp-block-heading\" style=\"font-style:normal;font-weight:500\">Topics on this page<\/h3>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7387b849 wp-block-group-is-layout-flex\">\n\n<div class=\"taxonomy-topic has-link-color wp-elements-5ec59eb01c09ec2f1d84a6b36973ff83 wp-block-post-terms\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/\" rel=\"tag\">Employee taxes<\/a><span class=\"wp-block-post-terms__separator\">, <\/span><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/\" rel=\"tag\">Payroll<\/a><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-cararra-gray-color has-alpha-channel-opacity has-cararra-gray-background-color has-background is-style-wide\"\/>\n<\/div>\n\n\n\n<h3 id=\"h-about-the-author\" class=\"wp-block-heading\" style=\"font-style:normal;font-weight:500\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns has-primary-gray-color has-text-color has-link-color wp-elements-1a4efa77b82f121edf6f6dcaebc7b266 is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px;flex-basis:100px\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/06\/29074308\/female-speaker-avatar.webp\" alt=\"\" class=\"wp-image-15354\" style=\"border-radius:25px;object-fit:cover;width:100px;height:100px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px\">\n<p class=\"wp-block-paragraph\"><strong>Alice Gilman<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice Gilman, an employment tax compliance expert, has created two best-selling payroll compliance publications &#8211;&nbsp;<em>Payroll Legal Alert<\/em>, and&nbsp;<em>The Payroll Compliance Handbook<\/em>, currently published by Business Management Daily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She was a contributing editor to Alexander Hamilton Institute&#8217;s&nbsp;<em>Benefits Alert<\/em>,&nbsp;<em>Personnel Legal Alert<\/em>, and&nbsp;<em>Manager&#8217;s Legal Bulletin<\/em>&nbsp;newsletters; the&nbsp;<em>Complete Compliance Guide to Federal and State Employment Laws<\/em>; the&nbsp;<em>Complete COBRA Compliance Kit<\/em>; the&nbsp;<em>Complete FLSA Compliance Kit<\/em>; and the&nbsp;<em>Complete HIPAA Compliance Kit<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Aspen Publishers, Ms. Gilman was a contributing editor to the&nbsp;<em>Payroll Manager&#8217;s Letter<\/em>, the&nbsp;<em>American Payroll Association&#8217;s Basic Guide to Payroll<\/em>,&nbsp;<em>How to Slash Payroll Costs<\/em>, and the&nbsp;<em>Fingertip Guide to Payroll Practice<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She is admitted to the New York State Bar and is a member of the American Payroll Association.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>This guide provides compliance guidance for HR and payroll professionals regarding federal income and employment tax withholding, including Social Security number verification, withholding methods, reporting requirements, and penalties.<\/p>\n","protected":false},"author":65,"featured_media":13343,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-new-resources","categories":[118],"tags":[],"topic":[76,92],"class_list":["post-13341","resources","type-resources","status-publish","has-post-thumbnail","hentry","category-hr-law-guides","topic-employee-taxes","topic-payroll"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Withholding taxes: Federal | Brightmine<\/title>\n<meta name=\"description\" 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