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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. 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Percentage Method Tables for Automated Payroll Systems and Withholding on\u003Cbr>Periodic Payments of Pensions and\u003Cbr>Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9\u003Cbr>2. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From\u003Cbr>2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . .  12\u003Cbr>3. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From\u003Cbr>2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . .  27\u003Cbr>4. Percentage Method Tables for Manual Payroll Systems With Forms W-4 From\u003Cbr>2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 56\u003Cbr>5. Percentage Method Tables for Manual Payroll Systems With Forms W-4 From\u003Cbr>2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 62\u003Cbr>6. Alternative Methods for Figuring\u003Cbr>Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 65\u003Cbr>7. Tables for Withholding on Distributions of\u003Cbr>Indian Gaming Profits to Tribal Members . . . 66\u003Cbr>How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 67 |\n| --- |\n| Future Developments\u003Cbr>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). |\n\nReminders  \nIRS 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.  \nForm 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.  \nSection 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  \nPublication 15-T (2025) Catalog Number 32112B  \nDec 9, 2024 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nSystems 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.  \nFor 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","cbCaigVFNmgvZYyg","https://ap.wps.com/l/cbCaigVFNmgvZYyg","pdf",2482480,"English","# Introduction\n# Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pensions and Annuities\n# Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later\n# Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier\n# Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later\n# Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier\n# Alternative Methods for Figuring Withholding\n# Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members\n# How To Get Tax Help","[{\"question\":\"What does Publication 15-T cover for 2025?\",\"answer\":\"It provides federal income tax withholding methods and tables used to figure withholding for payroll and related payment types during 2025.\"},{\"question\":\"How do the tables differ between automated and manual payroll systems?\",\"answer\":\"The publication separates percentage method tables for automated payroll systems and includes both percentage and wage bracket method tables for manual payroll systems.\"},{\"question\":\"What changes were made to Form W-4P and how are elections handled?\",\"answer\":\"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.\"}]","Publication 15-T - Federal Income Tax Withholding Methods - For use in 2025 | PDF",1790075375,25]