IRS Federal Tax Withholding Examples
For a 2025 tax year you can find examples of IRS tax withholding amounts based on filing status, income, and number of dependents. Some scenarios do not require federal tax withholding and will not result in you owing taxes. There are cases when no tax withholding is required, and a tax return can still result in a tax refund is still due to refundable tax credits.
What is a Form W-4?
How to complete a W-4?
Types of W4 Forms
W4 Tax Withholding Calculator
W-4 withholding examples
Is a Large Tax Refund a Self Imposed Penalty?
Where Can I Fill Out a W-4?
You have 2 options to create a W-4. The Form Creator guides you through to just fill out a Form W-4 without additional calculations. Use the PAYucator and enter your paycheck information and your W-4 will be created based on that. Make adjustments based on your tax goal.
- Form W-4 Creator: This tool will fill-out a W-4 without any additional calculations or suggestions - it's very simple and will get it done fast.
- PAYucator based W-4: Create a W-4 based on your paycheck. Complete, adjust your paycheck and the tool will create a Form W-4 based on these results.
What Are Examples of Withholding or W-4?
Each section below is divided by IRS filing status as this is needed on your W-4. Keep in mind, you can change your filing status on your W-4 for planning purposes as it might increase or decrease your IRS tax withholding amount. However, on your tax return, you must use the correct filing status.
See also: how much do I need to make to file taxes?
The examples below are simple scenarios where a taxpayer can earn $12,000, $40,000, or $60,000 annually and not have to withhold too much money from their paychecks. When you balance your withholding, you get to keep your money during the year without having to wait to get it refunded back to you when you file your taxes. All calculations below are done via our free Tax Return Calculator.
Single
$12,000
0
$0
$341
$341
$341
1
$0
$3,733
$3,733
$3,733
2
$0
$4,810
$4,810
$4,810
3
$0
$5,411
$5,411
$5,411
$40,000
0
$253.38
$0
$0
$0
2
$0
$1,974
$1,974
$1,974
3
$0
$2,745
$2,745
$2,745
$60,000
0
$497.33
$0
$847
$0
Low-income singles with no dependents may be owed a small refund even if they have no dependents. If claiming dependents as a single person, see the head of household table below.
Married Filing Separately
1
$0
$3,733
$3,733
$3,733
2
$0
$4,810
$4,810
$4,810
3
$0
$5,411
$5,411
$5,411
$40,000
0
$253.38
$0
$195
$0
2
$0
$1,974
$1,974
$1,974
3
$0
$2,745
$2,745
$2,745
$60,000
0
$497.33
$0
$847
$0
Married persons who are filing separately from their spouse must use this status; they cannot claim head of household if they are legally married.
Head of Household
$12,000
0
$0
$341
$341
$341
1
$0
$3,733
$3,733
$3,733
2
$0
$4,810
$4,810
$4,810
3
$0
$5,411
$5,411
$5,411
$40,000
0
$181.58
$0
$294
$0
2
$0
$1,974
$1,974
$1,974
3
$0
$2,745
$2,745
$2,745
$60,000
0
$381.58
$0
$294
$0
The head of household is a unique and beneficial status for single people with one or more dependents. You can only claim this filing status if you claim a dependent and maintain a house for yourself and the dependent(s).
Married Filing Jointly
$12,000
0
$0
$560
$560
$560
1
$0
$3,733
$3,733
$3,733
2
$0
$4,810
$4,810
$4,810
3
$0
$5,411
$5,411
$5,411
$40,000
0
$117.50
$0
$180
$0
1
$0
$1,534
$1,534
$1,534
2
$0
$3,265
$3,265
$3,265
3
$0
$4,036
$4,036
$4,036
$60,000
0
$306.75
$0
$390
$0
As a married person, you and your spouse can combine your income on a joint return which entitles you to higher deductions and potential credits based on your income.
Based on the examples above, you can see that withholding a certain amount during the year allows you to claim more money with each paycheck and still not owe any taxes or be owed a refund when you consider your filing status, dependents, and income. Start your free W-4 now and begin keeping more of your money during the year.
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