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tax

Withholding

The amount of federal, state, or local income tax that an employer deducts from an employee's wages and remits directly to the government.

Encyclopedia entry: Withholding

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withholding

In a legal context, withholding is the action of deducting an amount or percentage established by the law from a person’s income, like from wages or dividends . Commonly, the withholding is made and subsequently paid to the government by the withholding party (e.g., the employer who withholds from the employee and pays it to the IRS ).

See also: income tax ; Internal Revenue Code

[Last reviewed in July of 2024 by the Wex Definitions Team

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Encyclopedia content from Cornell LII Wex (CC-BY-NC-SA 2.5).

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.