Page 8 - Employment Taxes Guide

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// FEDERAL INCOME TAX

- Employers generally must withhold federal income

tax from employees' wages.

- To figure out how much tax to withhold, use the

employee's Form W-4, the appropriate method

and the appropriate withholding table described

in Publication 15-T, Federal Income Tax

Withholding Methods.

- You must deposit your withholdings. The

requirements for depositing, as explained in

Publication 15, vary based on your business and

the amount you withhold.