What is the standard withholding for federal income tax from an employee's paycheck?

Federal income tax withholding is the amount deducted from an employee's paycheck to cover their federal income tax liability. This withholding is based on the information provided by the employee on their W-4 form, which includes their filing status and the number of allowances they claim. The purpose of this withholding is to collect taxes throughout the year, rather than waiting until the individual files their annual tax return.

Employers are responsible for calculating the appropriate withholding amount using established tax tables provided by the IRS, ensuring that the deducted amount aligns with federal tax obligations. This system helps to ease the financial burden of paying taxes in one lump sum at tax time, making it a manageable process.

The other options, while related to various forms of taxation, do not pertain specifically to federal income tax. State income tax withholding corresponds to state tax liabilities, while Social Security tax and Medicare tax are separate components of payroll taxes intended for funding specific federal programs. Therefore, the standard withholding for federal income tax specifically pertains to option B.