US Taxes: Federal

Tax and Garnishment Tables – Notice 2024-19

Version
Notice 2024-19
Release Date
12/12/2024

Federal - Employee and Periodic Pension Income Tax Withholding [Effective January 1, 2025]

The Internal Revenue Service announced the federal income tax withholding changes, effective 01/01/2025. The Standard Exemption based on Filing Status remains the same. The Per Exemption amount for pre-2020 W-4s remains at $4,300 per exemption. The withholding tables have changed for the standard withholding table as well as the alternate withholding table if Step 2 is indicated. These changes will also apply to Periodic Pension withholding. GPTCI-56212

https://www.irs.gov/pub/irs-pdf/p15t.pdf

Federal - Gaming Profit Distribution Income Tax Withholding [Effective January 1, 2025]

The Internal Revenue Service announced the federal income tax withholding changes for gaming profit distributions, effective 01/01/2025. The withholding tables have have been updated. GPTCI-56212

https://www.irs.gov/pub/irs-pdf/p15t.pdf

Railroad Tier 1 and Tier 2 Wage Limit Changes [Effective January 1, 2025]

Railroad Tier 2 Taxable wage base has increased to

$130,800.00
from $125,100.00 effective January 1, 2025. The tax rates remain unchanged.

Railroad Tier 1 SS and SS Sick Pay Taxable wage base has increased from $168,600.00 to

$176,100.00
effective January 1, 2025. The tax rate remain unchanged.

Railroad Unemployment Retirement Tier 1 and Tier 2 earnings monthly limit has increased from $1,985.00 to

$2,065.00
effective January 1, 2025. GPTCI-55886

https://www.rrb.gov/Employers/Publications/ProgramAndCircularLetters/PL25-01