DayCents

Withholding

Withholding is the income tax your employer takes out of each paycheck and sends to the IRS on your behalf, based on the W-4 you fill out. Get it right and you roughly break even at tax time; too little means a bill, too much means a refund of your own money.

A large refund is not a win — it is the return of money you lent the government at no interest for up to sixteen months. Withholding is driven entirely by the W-4 you filed, which is a setting rather than a fact, and it most often goes wrong after a marriage, a second job, or a working spouse, because each job withholds as though it were your only income. Underpaying has a limit: penalties are generally avoided if you pay at least 90% of the current year's tax, or 100% of last year's — 110% for higher earners. Aiming at a small balance due rather than a large refund converts an annual lump into monthly cash flow.