当您经营业务时，税收可能会充满恐惧 - 特别是如果您有员工。您支付了一些就业税（例如，失业），而其他人则是您从员工的工资中扣除的税收并代表他们支付。您必须扣留的税收之一是联邦所得税。那么，它是什么，以及如何计算联邦所得税扣缴（FITW）？

什么是联邦所得税扣缴？

您需要从您的每个员工的薪水中扣留一些类型的联邦税，包括：

• Social Security
• Medicare
• 收入

Both Social Security and Medicare taxes are fixed-rate taxes you withhold from your employees’ wages and pay on behalf of your employees. Social Security is 6.2% for both employee and employer (for a total of 12.4%). Medicare is 1.45% for both employee and employer, totaling a tax of 2.9%. These two taxes (aka特价税）基金特定的联邦计划。

Federal income tax withholding varies between employees. The IRS bases FITW on the total amount of taxable wages. Unlike Social Security and Medicare taxes, federal income taxes do not go to one specific program. The government uses federal income taxes from employees to fund a number of programs (e.g., defense and veteran’s benefits).

Because federal income tax withholding varies between employees, how do you calculate the taxes?

如何计算联邦所得税扣缴

Every employee has a different FITW. Why, you may be asking? The IRS determines federal income tax based on factors that vary between employees, including:

• 家属人数
• 归档状态（例如，家庭负责人）
• 支付频率

虽然您可以通过手动计算联邦税收扣税，但您可以选择通过使用简化过程vwin.comac德赢官方首页 。工资单software automatically calculates federal income tax withholding for you when you流程工资单，节省你的时间。

如果您决定用手计算FITW，请使用美国国税局出版物15.and美国国税局出版物15.-Tto calculate the withholdings. Publication 15 gives detailed information about FITW and how to tax different types of income for your employees. TheIRS税目和Fitw工作表在发布15-T.

The IRS uses two different methods to calculate federal income tax withholding: the wage bracket method and the percentage method. Both ways give you similar calculations. Reference Publication 15-T for charts and other information to help you choose which method works best for you.

一旦您决定要使用的联邦扣缴税表，请从员工收集信息。您需要员工的支付频率，其薪酬期的总收入以及有关其的信息Form W-4。使用所有数据来计算其联邦纳税。

Form W-4

再一次，你需要Form W-4信息计算员工所得税的所得税。但是，什么是W-4？

表格W-4，有时称为aW-4形式, is the document employees use to notify their employer of tax withholdings. You should have your employees complete this form when they begin working for you. Your employees list their filing status (e.g., single), number of dependents, and any additional withholdings on the form.

Claiming dependents decreases withholdings, as does using the deductions worksheet on the Form W-4. Employees can increase their withholdings by listing an additional amount to withhold from each check for federal income tax.

For example, an employee who is single with zero dependents has the maximum amount of FITW taken from each paycheck. An employee who is single with one dependent has less federal income tax withheld from each paycheck.

在已婚或家庭状况下的员工申请的员工也扣除了较少的所得税，而不是单身文件的员工。

Exemption from withholding

你可以雇用一名员工免于联邦扣缴。在豁免的情况下，做not从员工的薪水中扣留任何联邦所得税。

员工必须通过写作“豁免”，表明它们是否豁免在第4（C）上的FITW上的F-4上的形式W-4。

Depositing federal income tax

一旦您计算员工的扣缴，美国国税局要求您将税收定期存入税款。不要保留税收或用于其他目的。保持或使用金钱是非法的，你可以遵守民事和刑事制裁。

The IRS determines your income税款频率and will notify you of any changes. The two deposit schedules are monthly or semi-weekly.

您必须在日历月结束后的月15日之前支付月度存款。例如，1月15日的存款将于2月15日到期。如果本月15日在周末或假期落下，则将税收存入下一个工作日。

Semi-weekly deposits depend on your pay date. If your payment date falls on a Wednesday, Thursday, or Friday, deposit the taxes by the following Wednesday. Pay dates that occur on Saturday, Sunday, Monday, or Tuesday have a deposit date of the following Friday.

The IRS uses your Form 941 to determine your deposit schedule based on a specified lookback period. Further instructions for deposit schedules are available in Publication 15.

同时存款您的FICA税款。

使用电子联邦纳税制度（EFTPS）以电子方式存入税款。如果您不按时存款，您可能需要支付罚款。

报告联邦所得税

You need to report how much federal income tax you deposit. To do this, use eitherForm 941 or Form 944。

FileForm 941在本季度结束后的一个月的最后一天。表格941的提交时间表截止日期是：

• April 30 for the first quarter
• July 31 for the second quarter
• October 31 for the third quarter
• 第四季度1月31日

Form 944is an annual form due on January 31 of the following year. Only use Form 944 if the IRS notifies you in writing that you must use this form and not Form 941.

联邦所得税扣缴错误

虽然可能会发生错误，但您必须通过提交更正的形式来纠正任何错误。采用表格941-x纠正季度形式的任何错误，并检查您正在纠正哪个季度。表格944也具有校正形式 -表格944-x。

如果您扣留并存入太多的税收，请向IRS提交惩戒表格退款。如果您发现您没有计算或存入足够税的错误，请使用表单941-x（或表格944-x）来修复错误并为欠款向IRS付款。

This article has been updated from its original publication date of May 10, 2017.

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