| Introduction |
1601 |
| Why Withholding? |
1602 |
| Who is Required to Withhold |
1603 |
| What Wages are Subject to Withholding |
1604 |
| Board and Lodging Furnished to Employees |
1605 |
| Employees Exempt from Withholding |
1606 |
| The Withholding Allowance Certificate |
1607 |
| Additional Withholding Allowances for Credits and Deductions |
1608 |
| Withholding on Pension and Annuity Payments |
1609 |
| Withholding on Sick Pay |
1610 |
| Withholding on Tips |
1611 |
| Individuals Exempt from Withholding |
1612 |
| Computing the Amount to be Withheld |
1613 |
| Supplemental Wage Payments |
1614 |
| Returns and Payments of the Tax |
1615 |
| Form W-2 |
1616 |
| Form W-4 Submission Sometimes Required |
1617 |
