Withholding in United States

Practical Information

Note: Some of this information was last updated in 1982

Deductions from income (in U.S. law) as it is earned. The purpose of withholding money from a salary or wage is to cover the recipient’s income tax (in U.S. law) and other tax liability as required by federal, state, or local laws. The amounts withheld approximate the recipient’s tax liability on wages earned. Withholding for federal income tax. If an employer employee relationship exists, the responsibility of withholding for federal income taxes rests with the employer. Every employer who is not exempted by statute must withhold from wages regardless of the number of employees or how long each is employed. “Wages” constitutes cash, whether termed vacation pay, bonus, commission, or the like, and other forms of payment such as stocks or other property.

The amount of tax withheld is computed by government withholding tables. The amount is based on the wages earned and the number of exemptions claimed by an employee.

(Revised by Ann De Vries)

What is Withholding?

For a meaning of it, read Withholding in the Legal Dictionary here. Browse and search more U.S. and international free legal definitions and legal terms related to Withholding.

Withholding-Only Proceedings in Immigration Law

In this area of law, Withholding-Only Proceedings means: Immigration Court proceedings in which an alien is limited to applying for withholding of removal “restriction on removal”) under the INA and protection under CAT. Withholding-only proceedings involve certain aliens who are not entitled to be placed in removal proceedings.