Internal Revenue Service United States Department of the Treasury
Module 1: Payroll Taxes and Federal Income Tax Withholding

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In this tax tutorial, you will learn about payroll taxes and income tax withholding.

Employers withhold payroll taxes and income tax from employees' pay.

Employers send the amounts withheld to the federal government.

Employees complete Form W-4.

Employers use Form W-4 to determine how much income tax to withhold from employee pay.


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