• Individuals can estimate tax liability using the official IRS Tax Withholding Estimator tool to calculate the correct federal tax to withhold and avoid penalties.

• Employers must rely on standard IRS withholding tables (Publication 15) to determine federal income tax, Social Security, and Medicare deductions.

• Foreign persons are generally subject to a flat 30% withholding tax on U.S. source income unless a tax treaty specifies a lower rate.

Use the specific calculators and tables for your status here.