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Online Federal Income Tax Withholding Calculator for 2025 Payroll

Use the Excel integration file for repeat use instead of typing the values each time. The 'EE Withholding' sheet has the table formula that builds the URL for copying and pasting to your browser for each employee. Review the results to ensure they are accurate. See Publication 15-T for IRS reference and instructions on how to calculate withholdings. The below worksheet is designed to follow the IRS's calculation steps. Disclaimer

Pension Resource is generally focused on retirement plan resources. However, this withholding tool is for standard employee withholding in the United States. It may not cover all employee situations; as such, Nonresident Aliens, Indian Gaming Profits, or Supplemental Wages are not included; review the results to ensure they are accurate. If there are issues, please contact Pension Resource. Last updated January 2025.

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W-4 Inputs
Single or Married filing separately
Married filing jointly or Qualifying surviving spouse
Head of household

2020 or later W-4 Specific Inputs (and if treating 2019 and Earlier Forms W-4 as if They Were 2020 or Later)
Check if Step 2(c) is checked
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2019 or earlier Specific W-4 Inputs
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Step 1. Adjusted employee's payment amount

1a. Total taxable wages this payroll period

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1b. Total pay period per year

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1c. Line 1a Multiplied by line 1b

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If the employee HAS submitted a Form W-4 for 2020 or later, Adjusted Annual Wage Amount as follows:

1d. Amount from Step 4(a) of the employee's Form W-4

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1e. Lines 1c and 1d added

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1f. Amount from Step 4(b) of the employee's Form W-4

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1g. If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise

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1h. lines 1f and 1g added

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1i. Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount

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If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:

1j. Number of allowances claimed on the employee's most recent Form W-4

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1k. line 1j multiplied by $4,300

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1l. line 1k subtracted from line 1c. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount

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Step 2. Tentative Withholding Amount

based on the employee's Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 or later Form W-4) or marital status (line 3 of Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 or later Form W-4 is checked. Note. Head of Household table is not used for the Form W-4 from 2019 or earlier.

2a. The employee's Adjusted Annual Wage Amount from line 1i or 1l above

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2b. The appropriate in which the amount on line 2a is at least the amount in column A but less than the amount in column B, then enter here the amount from column A of that row.

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2c. The amount from column C of that row

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2d. The percentage from column D of that row.

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2e. Line 2b subtracted from line 2a.

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2f. Line 2e multiply the amount on by the percentage on line 2d

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2g. Lines 2c and 2f added

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2h. Line 2g divided by the number of pay periods on line 1b. This is the Tentative Withholding Amount

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Step 3. Account for tax credits

3a. If the employee's Form W-4 is from 2020 or later, the amount from Step 3 of that form; otherwise, -0-

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3b. Divide the amount on line 3a by the number of pay periods on line 1b

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3c. Line 3b subtracted from line 2h. If zero or less, enter -0-

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Step 4. Figure the final amount to withhold

4a. The additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 or later form or line 6 on earlier forms)

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4b. lines 3c and 4a added. This is the amount to withhold from the employee’s wages this pay period.

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This is the amount to withhold from the employee’s wages this pay period: 0