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Calculating Withholding Rate for Married Taxpayers or Taxpayers with More Than One Job

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

You must use the WHC Withholding Estimator to determine the correct withholding rate. If there are more than four jobs, see the "Multiple Jobs" tabs in the WHC Withholding Estimator.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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