The amount of federal tax withheld from a paycheck depends on your taxable income, filing status, and the IRS tax brackets for the year. For 2025, federal income tax rates are progressive, ranging from 10% to 37%, applied in layers to portions of your income within specific brackets. Here’s how it works:

• Your income is divided into brackets, and each portion is taxed at the corresponding rate. For example, for a single filer in 2025:
  • 10% on income up to $11,925
  • 12% on income from $11,926 to $48,475
  • 22% on income from $48,476 to $103,350
  • and so on, up to 37% on income over $626,350

• The IRS withholding from your paycheck is based on your expected annual income, filing status, and any adjustments you make on your Form W-4, which determines how much federal tax your employer should withhold each pay period

• The actual federal tax withheld each paycheck is a portion of your estimated annual tax liability, divided across pay periods, adjusted for withholding allowances, deductions, and credits.
• Additionally, the standard deduction (e.g., $15,000 for single filers in 2025) reduces your taxable income, which affects how much tax is withheld

To estimate how much federal tax will come out of your paycheck, you can use the IRS Tax Withholding Estimator or consult the IRS Publication 15-T, which provides withholding tables and formulas employers use to calculate withholding amounts

. In summary, the federal tax withheld from your paycheck varies based on your income level, filing status, and withholding choices, following the progressive tax brackets for the year. The withholding aims to approximate your total tax liability so you neither owe a large amount nor get a large refund at tax time