Withholding Taxes: Federal
Author: Alice Gilman
Summary
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.
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State Requirements
The following states have additional requirements for this topic under applicable state law.
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- Alabama
- Illinois
- Mississippi
- Oregon
- Arizona
- Indiana
- Missouri
- Pennsylvania
- Arkansas
- Iowa
- Montana
- Rhode Island
- California
- Kansas
- Nebraska
- South Carolina
- Colorado
- Kentucky
- New Jersey
- Utah
- Connecticut
- Louisiana
- New Mexico
- Vermont
- Delaware
- Maine
- New York
- Virginia
- District of Columbia
- Maryland
- North Carolina
- West Virginia
- Georgia
- Massachusetts
- North Dakota
- Wisconsin
- Hawaii
- Michigan
- Ohio
- Idaho
- Minnesota
- Oklahoma
