If you want to stop premium deductions and get billed directly, contact your plan. This amount changes annually. If you paid wages that are subject to the unemployment compensation laws of a credit reduction state, your FUTA tax credit may be reduced. 15. You may file a new Form RRB W- 4P at any time. Why are these numbers different? For income such as dividends, interest, distributions from an IRA (not Roth IRAs), 401(k) or a trust, or other form of specialized income: Select the checkbox that reads Had withholding or made estimated payments for income such as dividends, interest, distributions from an IRA (not Roth IRAs), 401(k) or a trust, or other form of specialized income on Step 1 and then enter the estimated tax payments in the input box on Step 2. All of your net earnings are subject to the Medicare tax. In this case, you would use Friday, January 17 as your input to that question. Select the checkbox that reads Receive unearned income such as dividends, interest, annuities, alimony, or a distribution from an IRA (not Roth IRAs), 401(k) or a trust on Step 1 and then enter the amount for IRA distributions in the input box on Step 2. Additional Medicare Tax withholding applies only to wages paid to an employee that are in excess of $200,000 in a calendar year. The maximum earnings subject to Social Security tax for 2019 are $132,900. Publication 334, Tax Guide for Small Business, Treasury Inspector General for Tax Administration. Where do I account for the penalty for early withdrawal from a retirement account? Why is that so? Income tax withholding on wages is based on declarations by employees and tables provided by the IRS. How can I apply the recommendation provided by the TWE? Thanks to all authors for creating a page that has been read 137,202 times. Regular railroad retirement annuities consisting of tier I, tier II, and vested dual benefit components, have been subject to United States Federal income tax since 1984. If you paid cash wages to household employees totaling more than $1,000 in any calendar quarter during the calendar year or the prior year, you generally must pay federal unemployment tax (FUTA) tax on the first $7,000 of cash wages you pay to each household employee. Enter your marital status for tax withholding purposes. The estimated average time is: If you have suggestions for making Form RRB W-4P simpler, send them to the address shown below. The employer then continues to withhold it each pay period until the end of the calendar year. To complete Form W-2, you'll need an employer identification number (EIN) and your employees' social security numbers. Statement of Annuity Payments and Taxes Withheld. How is my expected tax withholding calculated? in Publication 926, Household Employer's Tax Guide. If you file Form RRB W-4P to have taxes withheld based on your marital status and tax withholding allowances, we will withhold taxes from these portions of your annuity. and events that have recently occurred in your life. If you decide that too much tax is being withheld from your railroad retirement benefits, you can request a change in your withholding by filing a new Form RRB W- 4P and/or Form W-4V. For earnings in 2022, this base is $147,000. WebThe adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didnt withhold from employee wages. You should indicate on Step 5 (Credits) how many of your dependents are qualifying children. U.S. Railroad Retirement Board One-half of your social security equivalent benefits. Use the amount from line 1 of the Multiple Pensions/More Than One Income Worksheet on page 6. If your income is above a certain limit ($91,000 if you file individually or $182,000 if youre married and file jointly) ($97,000 if you file individually or $194,000 if youre married and file jointly in 2023), youll pay an extra amount in addition to your plan premium (sometimes called Part D-IRMAA). Special guaranty amounts paid to some railroad retirement beneficiaries are also treated like Social Security benefits for Federal income tax purposes. (2020). Learn how to calculate your federal tax withholding today to save yourself time and energy for years to come. The threshold amounts are $250,000 for a married individual filing a joint return, $125,000 for a married individual filing a separate return, and $200,000 for all others. Employers should keep records of all employee hours and wages specified in the Fair Labor Standards Act for a minimum of two years. Most employees will get a standard W-2 form from their employer. Do not show cents. Don't withhold or pay Social Security and Medicare taxes from wages you pay to: See Publication 926PDF for more information on these exceptions. Income tax (percentage method): Withhold $896.70 per week plus 35% of the excess over $3,998. 15-T Federal Income Tax Withholding Methods. Use this form to figure the amount of Additional Medicare Tax you owe and the amount of Additional Medicare Tax withheld by your employer, if any. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors, Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Form 1040-SS, U.S. Self-Employment Tax Return (Including the Refundable Child Tax Credit for Bona Fide Residents of Puerto Rico), or Form 1041, U.S. Income Tax Return for Estates and Trusts. An optional method may give you credit toward your social security coverage or increase your earned income credit or the child and dependent care credit. The more frequent the pay period you're examining, the smaller your income will be. Additional Dollar Amount withheld from Annuity payments: Answer "Yes" if you want an additional dollar amount withheld from your monthly benefits. While freelancers, contractors, and other self-employed workers must pay regular quarterly taxes, full and part-time employees of businesses do not. You must also pay your share of social security and Medicare taxes, which is also 7.65% of cash wages (cash wages include wages you pay by check, money order, etc.). Additional information is available in the Instructions forSchedule H (Form 1040)PDF. How do I input a bonus that I have not yet received? Railroad retirement annuities are not taxable by states in accordance with section 14 of the Railroad Retirement Act (45 U.S.C. Youll also have to pay this extra amount if youre in a Medicare Advantage Plan that includes drug coverage. You can get immediate access to the credit by reducing the employment tax deposits you are otherwise required to make. How are my W-4 withholding recommendations for Line 3 or Line 4(c) computed? no Federal taxes be withheld from your railroad retirement payments, Federal taxes be withheld based on the marital status and the number of allowances you want to claim, or. She advises clients nationwide through her tax firm, Cassandra Lenfert, CPA, LLC. Page Last Reviewed or Updated: 13-Oct-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Schedule SE (Form 1040), Self-Employment Tax, Form 1040, U.S. References. If the employee is a student, providing household work isn't considered to be his or her principal occupation. Payroll tax withholding is the term for when an employer keeps a portion of their employees pay to satisfy legal tax requirements. Instructions for Form 8959 and Questions and Answers for the Additional Medicare Tax. If you make more, you don't have to pay Social Security on the income over this threshold. The time needed to complete this form will vary depending on individual circumstances. 0.0145 208000 = $3,016. irs.gov/taxtopics/tc751; Therefore, the tool does not include or ask for FICA or Medicare tax withholding in most situations. You may be required to pay Additional Medicare Tax. If you must withhold and pay social security and Medicare taxes, or if you withhold federal income tax, you'll need to complete Form W-2, Wage and Tax Statement for each employee. If the employer didn't issue required information returns, the The Social Security Administration uses the information from Schedule SE to compute your benefits under the Social Security program. We recommend you check your inputs for federal income tax withheld on Step 2. Thats exactly what the Tax Withholding Estimator does, but these four lines are left separate on the paper Form W-4 so that employees dont have to do the math to get the bottom line (i.e., how much to increase or decrease withholding). Additional Medicare tax begins at earnings of: $200,000 for Single, Head of household, or Qualifying Widow(er). Compute self-employment tax on Schedule SE (Form 1040). Yes, the application is designed to account for jobs or pensions that havent started yet in order to estimate your anticipated tax obligation and your overall results. Rental income can be entered in the unearned income box on Step 2 once you select the corresponding box under Other Sources of Income on Step 1. Show whole dollars. If you pay wages subject to FICA tax, FUTA tax, or if you withhold federal income tax from your employee's wages, you'll need to file a Schedule H (Form 1040),Household Employment Taxes. If you don't sign up for Part D when you're first eligible, you may have to pay a Part D late enrollment penalty. If you're employed, you can ask your employer to withhold more federal income tax from your wages during the year. If youre filling this out in January and your most recent pay period ended in December of the previous year, then please input the federal income tax withheld per pay period in the last paycheck input. See the Instructions for Schedule H (Form 1040) or FUTA Credit Reduction for more information. Ensure you are referencing your most recent 2020 paystub and not one from a previous year. For example, if the estimator recommends that you enter $1,650 on line 3 of your W-4, then simply enter $1,500 into your payroll system; this is $150 less than the recommendation, so your expected refund will likely be around $150 larger than the preference you entered into the TWE. They will give only approximate withholding allowance information. How is my estimated under payment/over payment calculated? Enjoy! The individuals' United States social security number is not provided on the form or. 755 for further information. $1,677.00 after deductions puts you in the second row for tax purposes which means that your income above $1,200 is taxed at 12% . $25,000 if you are married filing separately and lived apart from your spouse at all times during the year, $32,000 if you are married filing jointly, or. 3016 + 72 = $3,088, Total: $46,664.80 + $8,239.80 + $3,088 = $57,992.60. Form W-4 is used to adjust an employees income tax withholding up or down relative to the basic amount, given the employees filing status and wage amount. Generally, the more allowances you claim, the less tax is withheld. 505 Tax Withholding and Estimated Tax. They do not have a substantial investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Use the withholding calculator available on the Internal Revenue Service website or other online sites. In the Gifts to Charity field on Step 4 (Deductions). Also, the amounts from the tables don't increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Find Medicare.gov on facebook (link opens in a new tab), Follow Medicare.gov on Twitter (link opens in a new tab), Find Medicare.gov on YouTube (link opens in a new tab), use this form to contact Social Security [PDF, 125 KB], Find a Medicare Supplement Insurance (Medigap) policy. It should be signed and dated by the person who is responsible for signing any U.S. income tax return filed on the social security number entered in item 3. Do not show There is no maximum earnings limit for Medicare tax. Item 11 Signature and Date, Your withholding will usually be more accurate if you claim all allowances on the Form RRB W-4P for the largest payment and claim zero on all other Forms RRB W-4P. Topic No. If you dont have any qualifying children, the Estimator will automatically determine the amount of EITC for which you are eligible. As a small thank you, wed like to offer you a $30 gift card (valid at GoNift.com). There's no employer match for Additional Medicare Tax. The RRB will not withhold taxes from the SSEB portion of your annuity unless you file IRS Form W-4V. Form RRB W-4P is used by United States citizens or legal residents for U.S. tax purposes. Additional Medicare Tax. You pay your Part D IRMAA directly to Medicare, not to your plan or employer. Where do I input capital gains and losses? The term sole proprietor also includes the member of a single member LLC that's disregarded for federal income tax purposes and a member of a qualified joint venture. You may have to pay an estimated tax underpayment penalty if you don't pay your household employment taxes during the year. These portions of your annuity are subject to Federal income tax withholding. Additional Medicare Tax applies to an individual's Medicare wages that exceed a threshold amount based on the taxpayer's filing status. The social security and Medicare taxes, also commonly referred as FICA tax, applies to both employees and employers, each paying 7.65 percent of wages. If you selected Self-Employment Income on Step 1, there will be a prompt on Step 2 under Self-Employment Income field to enter Estimated federal income tax you paid toward self-employment income. Use this to account for estimated payments that have already been paid. Webof Additional Medicare Tax. WebThe COVID-related Tax Relief Act of 2020, enacted December 27, 2020, amended and extended the tax credits (and the availability of advance payments of the tax credits) for paid sick and family leave under the FFCRA. The chart below shows your estimated prescription drug plan monthly premium based on your income as reported on your IRS tax return. That is left to the payroll system. Your actual tax obligation may differ from this if the amounts you entered are incorrect or if your situation involves tax requirements or benefits not included in this application. Generally, you can take a credit against your FUTA tax liability for amounts you paid into state unemployment funds. Note that tips, bonuses, commissions, and overtime pay are all taxable. Answer "Yes" if you want Federal income tax withheld from your railroad retirement payments. Use this to account for estimated payments that have already been paid. If you dont pay the Part D IRMAA, youll lose your Part D coverage. Common mistakes made on this page can greatly impact the amounts reflected in results: For jobs/pensions that you currently hold: The expected tax withholding is projected by multiplying the anticipated number of remaining pay periods you have for the year with the amount withheld per pay period and adding it to the withholding to date. However, the tool does take into account additional Medicare tax, which some people with high incomes must pay with their tax return. You can be liable for paying self-employment tax even if you currently receive social security benefits. So, beginning in 2020, Form W-4 offers employees four ways to change their withholding: line 3 to reduce the amount of tax withheld; line 4(c) to increase the amount of tax withheld; line 4(a) to increase the amount of income subject to withholding; and line 4(b) to decrease the amount of income subject to withholding. Additional Medicare Tax Withholding Rate. I found my results inaccurate based on my inputs. You can enter an estimate of capital gains by checking the box on Step 1 that says Receive unearned income such as dividends, interest, annuities, alimony, or a distribution from an IRA (not Roth IRAs), 401(k) or a trust. You will then be given an opportunity on Step 2 to enter the amount you expect. However, don't count them as social security and Medicare wages or as wages for federal unemployment tax. Note, however, that the Tax Withholding Estimator does not currently take into account any lower tax rates that your capital gains may benefit from, but it will ensure that enough tax is withheld to more than cover that income. WebA health savings account (HSA) is a tax-advantaged medical savings account available to taxpayers in the United States who are enrolled in a high-deductible health plan (HDHP). Exempt Organizations: Who Is a Statutory Employee? This is the income withheld each pay period. 5. Social Security and Medicare Taxes. Where do I account for my IRA distributions? For example, the pay period end date could be Friday, January 17, but the paycheck for that period might not be received until the Monday of January 27. Answer "NO" if you do not want Federal income tax withheld from your railroad retirement payments. However, the tool does take into account additional Medicare tax, which some people with high incomes must pay with their tax return. For more information, refer to Publication 926, Household Employer's Tax Guide. File Form RRB W- 4P no earlier than 6 months before the date your annuity is subject to tax withholding. Were committed to providing the world with free how-to resources, and even $1 helps us in our mission. $ -0- if you are married filing separately and lived with your spouse at any time during the year. Most people have the extra amount taken from their Social Security check. You calculate net earnings by subtracting ordinary and necessary trade or business expenses from the gross income you derived from your trade or business. Prior to 2020, employees could decrease withholding by claiming an appropriate number of allowances, and they could increase withholding by entering a specific additional amount to withhold from each paycheck. This article has been viewed 137,202 times. There are 9 references cited in this article, which can be found at the bottom of the page. Employers are responsible for withholding the 0.9% Additional Medicare Tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status. Taxes on the Non-Social Security Equivalent Benefit Portion of tier I, tier II benefits, vested dual benefits, and supplemental annuity payments. Why are there no withholding recommendations for Social Security and unemployment? These four possibilities are all related and could be reduced to one net figure. If wikiHow has helped you, please consider a small contribution to support us in helping more readers like you. Reporting Self-Employment Tax. Internal Revenue Service Publication 505, Tax Withholding and Estimated Tax, explains estimated tax payments and penalties in detail. Withholding for these types of income differs from standard withholding and the estimator doesnt currently have the ability to provide these sorts of recommendations. How do I input my Social Security income? The work performed for you must be the salesperson's principal business activity. An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done. Failure to provide this information may result in inaccurate withholding on your payment(s). Use the Withholding lookup tool to quickly work out the amount to withhold Do not allow for any tax offsets or Medicare levy adjustment if any of the following apply: you use column 3; Additional withholding $ 1,750 This also applies to married filing separately if your income is over $125,000. in Publication 926PDF. Social Security will contact you if you have to pay Part D IRMAA, based on your income. An official website of the United States Government. If you file Schedule H (Form 1040)PDF, you can avoid owing taxes with your return if you pay enough tax before you file your return to cover both the employment taxes for your household employee and your income tax. International applicants may apply by calling 267-941-1099 (not a toll-free number) Monday through Friday, 6 a.m. to 11 p.m. Eastern time to obtain their EIN. The Tax Withholding Estimator uses your filing status, income, adjustments, deductions, and credits to estimate your anticipated tax obligation. 844 North Rush Street WebThe employee tax rate for Medicare is 1.45% and the employer tax rate is also 1.45%. If what you claimed on your RRB W-4P along with item 10 (additional amount) is more than the accrual payment we will also withhold the entire accrual payment. Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Double-check the income you have entered. Cassandra Lenfert is a Certified Public Accountant (CPA) and a Certified Financial Planner (CFP) in Colorado. Can I use this tool if I havent started my job yet or havent received a paycheck? Tax Withholding and Estimated Tax. So, the total Medicare tax rate percentage is 2.9%. You're not required to withhold federal income tax from wages you pay to a household employee. To find out whether any of your social security equivalent benefits are taxable, you must compare the base amount for your filing status with the total of: If your taxable income and tax-exempt interest income, plus one-half of the amount of your social security equivalent benefits, is more than your base amount, some of your benefits may be taxable. The portions of a railroad retirement annuity that are taxable the same as Social Security benefits are generally referred to as social security equivalent benefits (SSEB). VAT Numbers: What They Are and How to Find One for a Business, http://www.irs.gov/Individuals/IRS-Withholding-Calculator, http://apps.irs.gov/app/withholdingcalculator/helpdocs/qw.htm, https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/What-is-a-W-2-Form-/INF14812.html, https://turbotax.intuit.com/tax-tools/tax-tips/Self-Employment-Taxes/What-is-an-IRS-1099-Form-/INF14810.html, http://www.irs.gov/Individuals/Employees/Tax-Withholding, http://apps.irs.gov/app/withholdingcalculator/helpdocs/hoh.htm, https://www.forbes.com/sites/kellyphillipserb/2018/11/15/irs-announces-2019-tax-rates-standard-deduction-amounts-and-more/#72833fd12081. To learn more about additional Medicare Tax, please read additional Medicare Tax FAQs. An employee of a church or qualified church-controlled organizationthat elected exemption from social security and Medicare taxes must pay self-employment tax if the church or qualified church-controlled organization paid more than $108.28 to the employee, unless he or she is personally exempt from self-employment tax. Moreover, the net amount of income adjustment from lines 4(a) and 4(b) could be translated into the corresponding amount of tax adjustment (depending on the employees tax bracket, etc.) Follow the instructions on the table, using your pay. The same insurance company may offer Medigap policies and Medicare drug plans. above for more information. The information you enter on your Form W-4 and give to your employer determines how much will be withheld from your pay for income tax. Enter these amounts in Step 3 (Adjustments) in the field Deduction for contributions to an IRA outside of deductions included in payroll deductions. If you do not want an additional dollar amount withheld from each payment, fill in the "NO" box and go to item 11. Payroll tax withholding is the term for when an employer keeps a portion of their employees pay to satisfy legal tax requirements. The Internal Revenue Code requires this information under section 3405(e) and 6109 of their regulations. RRB programs and activities must be accessible to all qualified applicants and beneficiaries including those who are vision or hearing-impaired. For more information, see the Instructions for Form 8959 andQuestions and Answers for the Additional Medicare Tax. Withhold Social Security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply. Employers withhold and remit FICA taxes on an employee's behalf. Complaints of alleged discrimination by the RRB on the basis of disability must be filed within 90 days in writing with the. $896.70 + $0.70 = $897.40, which would be withheld from each paycheck. Page Last Reviewed or Updated: 13-Jun-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation. Therefore, the tool does not include or ask for FICA or Medicare tax withholding in most situations. The form must be signed to be valid. Show whole dollars. The extra amount you have to pay isnt part of your plan premium. 519 U.S. Tax Guide for Aliens. WebPay your Part D IRMAA bill to Medicare as soon as you get it. You can choose to have taxes withheld from the SSEB portion of your railroad retirement annuity by filing IRS Form W-4V. Chicago, IL 60611-1275, Tax Withholding and Railroad Retirement Payments, To view and download PDF documents, you need the free, 2021 Virtual National Rail Employer Training Seminar (NRETS) Registration (New), Legal Opinions and Board Coverage Decisions, Partition of Railroad Retirement Annuities, Budget and Financial Reports: Current and Projected, National Railroad Retirement Investment Trust. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states and the District of Columbia for use in administering their tax laws. Item 10. This will lead to the greatest withholding and the biggest refund at the end of the year. If someone doesnt submit any Form W-4 to their employer, the employer withholds a baseline amount from each paycheck. The Tax Cuts and Jobs Act of 2017 eliminated personal and dependent exemptions, and because withholding allowances were equated with exemptions, it was best to move away from using withholding allowances. WebFor Additional Medicare Tax: 0.18% (20% of the employee rate of 0.9%) of wages subject to Additional Medicare Tax. If the "No" box is completed, the RRB will withhold taxes as if married and claiming three allowances. This means that your previous W-4 must have requested an additional amount to withhold from each paycheck (over and above the baseline) that was larger than $Z. However, if your employee asks you to withhold federal income tax and you agree, you'll WebThese additional charges your employer adds to a customer's bill do not constitute tips as they are service charges. Refunds of certain withholding tax delayed. The pay period end date should be on your pay statement when the employer processes your pay for that period. Refer to the Instructions for Schedule SE (Form 1040)PDF to see if you qualify to use an optional method. 901 U.S. Tax Treaties. Even, if the tax withholding amount calculated is more than the accrual payment, we cannot withhold any portion of your SSEB, unless IRS Form W- 4V is filed with the RRB. So, reducing this amount to $Z will reduce your withholding and help you achieve the refund amount you prefer. WebAll your combined wages, tips, and net earnings in the current year are subject to any combination of the 2.9% Medicare part of Self-Employment tax, Social Security tax, or railroad retirement (tier 1) tax. Pay your Part D IRMAA bill to Medicare as soon as you get it. Why does the tool recommend only one amount to enter on Form W-4? Complete items 1 through 6 and item 11. However, don't count wages paid to your spouse, your child who is under the age of 21, or your parent. It only has one amount pre-filled. The law sets the self-employment tax rate as a percentage of your net earnings from self-employment. Enter the number of withholding allowances you claimed in item 8. Additional Dollar Withholding Amount: Repairmen, plumbers, contractors, and other business people who provide their services as independent contractors, are not your employees. The chart below shows your estimated prescription drug plan monthly premium based on your income as reported on your IRS tax return. This tax applies only to income above a certain threshold below this threshold, only the normal 1.45%/2.9% rate is applied. However, you may choose to have tax withheld from your wages to cover the tax on your Social Security benefits and unemployment income. WebEnter the additional amount of withholding requested by the employee on line 6 of their 2019 or earlier Form W-4 in Step 4(c) of a 2020 or later Form W-4. Similarly, lines 3 and 4(c) could be combined into one net amount by which to increase or decrease the amount of tax to withhold. Questions about individual rights under this regulation may be directed to the RRB's Director of Equal Opportunity. Refer to the Salesperson section located in Publication 15-A, Employer's Supplemental Tax Guide for additional information. For a good resource on tax deductions, consult the eFile deduction guide, available at. Item 1, RRB Claim Number, and Item 3, Your Social Security Number: The RRB's nationwide toll-free telephone number is 1-877-772-5772. Use the amount from line 1 of the Multiple Pensions/More Than One Income Worksheet on page 6. The pre-filled Form W-4 does not include any of your personally identifiable information since the tool does not ask for this information. Disabled persons needing assistance should contact the nearest RRB office. Enter these amounts in Step 3 (Adjustments) in the field Penalty for Early Withdrawal of Savings. Submitting a W-4 to your employer indicates how to deviate from that baseline amount of withholding in order to achieve your desired refund amount. $2 x 0.35 = $.070. If you answer "NO" to item 6, remember that having no tax withheld from your annuity payments does not reduce the amount of the taxes you may owe. Calculating federal tax withholding can be surprisingly frustrating even though it's something the majority of people have to do regularly. Each payment you receive will be taxed based on what you claim on your RRB W- 4P. Compute self-employment tax on Schedule SE (Form 1040). If you are self-employed and pay both the employer and employee Medicare tax, the employer portion of the tax is deductible. Where do I account for Required Minimum Distributions (RMDs)? WebEffective for tax year 2019, the federal income tax deduction taxpayers may claim is prorated based on the taxpayers Missouri adjusted gross income. {"smallUrl":"https:\/\/www.wikihow.com\/images\/thumb\/1\/16\/Calculate-Federal-Tax-Withholding-Step-1-Version-2.jpg\/v4-460px-Calculate-Federal-Tax-Withholding-Step-1-Version-2.jpg","bigUrl":"\/images\/thumb\/1\/16\/Calculate-Federal-Tax-Withholding-Step-1-Version-2.jpg\/aid1358906-v4-728px-Calculate-Federal-Tax-Withholding-Step-1-Version-2.jpg","smallWidth":460,"smallHeight":345,"bigWidth":728,"bigHeight":546,"licensing":"