tax withholding

Tax withholding is the amount of federal income tax withheld from your paycheck before you receive it. The amount of tax your employer withholds from your pay depends on a couple of things: the amount you earn and the information you give your employer about your personal situation (working spouse, dependents, etc) on the Form W–4 Employee Withholding Allowance Certificate. The withholding process takes place throughout the year as you earn income and your employer sends those withholdings to the IRS on your behalf.