Federal Income Tax Withheld


Forms and Instructions

Relevant Forms

Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

Form W-2 Wage and Tax Statement (Info Copy Only)
Instructions for Forms W-2 and W-3, Wage and Tax Statement and Transmittal of Wage and Tax Statements

Form W-4 Employee's Withholding Allowance Certificate

Form W-4 (SP) Employee's Withholding Allowance Certificate (Spanish version)

Form W-4P Withholding Certificate for Pension or Annuity Payments

Form W-4S Request for Federal Income Tax Withholding from Sick Pay

Form W-4V Voluntary Withholding Request

Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-9 Request for Taxpayer Identification Number and Certification
Instructions for the Requestor of Form W-9, Request for Taxpayer Identification Number and Certification

Form W-9S Request for Student's or Borrower's Taxpayer Identification Number and Certification

Form 673 Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

Form 941 Employer's Quarterly Federal Tax Return
Instructions for Form 941, Employer's Quarterly Federal Tax Return

Form 941 (PR) (Schedule B) Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal
Instrucciones para el Anexo B (Forma 941-PR), Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal

Form 941 (Schedule B) Report of Tax Liability for Semiweekly Schedule Depositors
Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

Form 941-SS Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

Form 945 Annual Return of Withheld Federal Income Tax
Instructions for Form 945, Annual Return of Withheld Federal Income Tax

Form 945-A Annual Record of Federal Tax Liability

Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Instructions for Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

2013 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2013 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
2012 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2012 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

Form 1042-T Annual Summary and Transmittal of Forms 1042-S

Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual

Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 8804-C Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding tax
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 13930 Instructions on How to Apply for a Central Withholding Agreement


Publications

Related Publications

Publication 213 You May Need To Check Your Withholding

Publication 505 Tax Withholding and Estimated Tax

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 919 How Do I Adjust My Tax Withholding?

Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.

Publication 1281 Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats)

Publication 4782 Federal Income Tax Withholding after Leaving the Military - Life Cycle

Links Inside Publications

Publication 15 - Circular E, Employer's Tax Guide - 9. Withholding From Employees' Wages

Income Tax Withholding. Using Form W-4 to figure withholding. To know how much federal income tax to withhold...

Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 8. Pensions and Annuities

Federal Income Tax Withholding. Periodic Payments. Periodic payments are those made in installments at regular...

Publication 17 - Your Federal Income Tax (For Individuals) - Tax Withholding and Estimated Tax

Getting the Right Amount of Tax Withheld. In most situations, the tax withheld from your pay will be close...

Publication 17 - Your Federal Income Tax (For Individuals) - Credit for Withholding and Estimated Tax for 2012

Withholding. If you had income tax withheld during 2012, you should be sent a statement by January 31, 2013,...

Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)

Withholding. Federal income tax is withheld from distributions from traditional IRAs unless you choose not...

Publication 17 - Your Federal Income Tax (For Individuals) - Income Taxes

Withheld taxes. You can deduct state and local income taxes withheld from your salary in the year they are...

Publication 51 - Circular A, Agricultural Employer's Tax Guide - 5. Federal Income Tax Withholding

5. Federal Income Tax Withholding. Farmers and crew leaders must withhold federal income tax from the wages...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Withholding Tax

Income Tax Withholding. U.S. employers generally must withhold U.S. income tax from the pay of U.S. citizens...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Withholding Tax

Withholding Tax. Publication. 505Tax Withholding and Estimated TaxForm (and Instructions). 673Statement For...

Publication 225 - Farmer's Tax Guide - Federal Income Tax Withholding

Federal Income Tax Withholding. If the cash wages you pay to farmworkers are subject to social security and...

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding of Tax on Nonresident Aliens and Foreign Entities

Withholding of Tax. In most cases, a foreign person is subject to U.S. tax on its U.S. source income. Most...

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Partnership Withholding on Effectively Connected Income

Who Must Withhold. The partnership, or a withholding agent for the partnership, must pay the withholding tax....

Publication 915 - Social Security and Equivalent Railroad Retirement Benefits - Appendix

Box 10—Federal Income Tax Withheld. The figure shown in this box is the total amount of U.S. federal income...

Frequently Asked Questions

FAQ - IRS Procedures

What can be done if an employer will not withhold income taxes, social security, and Medicare from my pay?...

FAQ - Interest, Dividends, Other Types of Income

I received a Form 1099-MISC with an amount in box 7, (nonemployee compensation). What forms and schedules should...

FAQ - Small Business, Self-Employed, Other Business

If an employee claims more than 10 allowances on their Form W-4, does the employer have to report this to the...

FAQ - Small Business, Self-Employed, Other Business

Should an employer withhold taxes if a valid Form W-4 was never furnished by an employee? Yes, the employer...

FAQ - Small Business, Self-Employed, Other Business

We hired a nanny to look after our baby while we work. How do we pay her social security taxes and properly...

FAQ - U.S. Aliens and Citizens Living Abroad

As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously...

FAQ - U.S. Aliens and Citizens Living Abroad

Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal...

Tax Topics

Tax Topic 307

Backup Withholding. Banks or other businesses that pay you certain kinds of income must file an information...