Publication 15-T - Federal Income Tax Withholding Methods - For use in 2025

Sep 22, 2026

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Publication 15-T provides federal income tax withholding methods for use in 2025. It includes percentage method tables for automated payroll systems and for manual payroll processing, with separate tables for periodic pension and annuity payments and for forms W-4 based on different years. It also covers wage bracket method tables for manual payroll systems, alternative withholding methods, and withholding tables for distributions of Indian gaming profits to tribal members. Guidance includes reminders on IRS withholding tools, W-4 and related forms, computational bridges, and electronic submission requirements.

LanguageEnglish

CategoryForms

FormatPDF

Pages70

Reading Time25 min

AccessFree to download

Introduction

Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pensions and Annuities

Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

Alternative Methods for Figuring Withholding

Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

How To Get Tax Help

Publication 15-T Federal Income Tax Withholding Methods For use in 2025 | | | | --- | --- | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)
• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)
• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)
• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) | | Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
1. Percentage Method Tables for Automated Payroll Systems and Withholding on
Periodic Payments of Pensions and
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
2. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From
2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 12
3. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 27
4. Percentage Method Tables for Manual Payroll Systems With Forms W-4 From
2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 56
5. Percentage Method Tables for Manual Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 62
6. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 65
7. Tables for Withholding on Distributions of
Indian Gaming Profits to Tribal Members . . . 66
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 67 | | --- | | Future Developments
For the latest information about developments related to Pub. 15-T, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub15T)[ ](go to IRS.gov/Pub15T)[IRS.gov/Pub15T](go to IRS.gov/Pub15T). | Reminders IRS Tax Withholding Estimator. Employees and payees may use the IRS Tax Withholding Estimator, available at [IRS.gov/W4App](IRS.gov/W4App), when completing their Form W-4, Employee's Withholding Certificate, or their Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments. Form W-4P and Form W-4R. Form W-4P was redesigned for 2022. Form W-4P is now used only to make withholding elections for periodic pension or annuity payments. Previously, Form W-4P was also used to make withholding elections for nonperiodic payments and eligible rollover distributions. Withholding elections for nonperiodic payments and eligible rollover distributions are now made on Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. Section 1 of this publication includes Worksheet 1B for payers to figure withholding on periodic payments of pensions and annuities based on a 2022 or later Form W-4Por a 2021 and earlier Form W-4P. Worksheet 1B is used with the STANDARD Withholding Rate Schedules in the 2025 Percentage Method Tables for Automated Payroll Publication 15-T (2025) Catalog Number 32112B Dec 9, 2024 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Systems and Withholding on Periodic Payments of Pensions and Annuities that are included in section 1. If a payer is figuring withholding on periodic payments based on a 2021 or earlier Form W-4P, the payer may also figure withholding using the methods described in section 3 and section 5. For more information about Form W-4P, see Form W-4P, later. Also, see How To Treat 2021 and Earlier Forms W-4P as if They Were 2022 or Later Forms W-4P, later, for an optional computational bridge. For more information about Form W-4R, see section 8 of Pub. 15-A, Employer's Supplemental Tax Guide. Computational bridge for Form W-4. Employers may use an optional computational bridge to treat 2019 and earlier Forms W-4 as if they were 2020 or later Forms W-4 for purposes of figuring federal income tax withholding. See How To Treat 2019 and Earlier Forms W-4 as if They Were 2020 or Later

FAQs

What does Publication 15-T cover for 2025?

It provides federal income tax withholding methods and tables used to figure withholding for payroll and related payment types during 2025.

How do the tables differ between automated and manual payroll systems?

The publication separates percentage method tables for automated payroll systems and includes both percentage and wage bracket method tables for manual payroll systems.

What changes were made to Form W-4P and how are elections handled?

Form W-4P was redesigned for 2022 and is now used only for withholding elections for periodic pension or annuity payments, while nonperiodic elections and eligible rollover distributions are handled on Form W-4R.

Sep 22, 2026

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