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Use the tables and instructions in Publication 15:

http://www.irs.gov/pub/irs-pdf/p15.pdf

and Publication 15A:

http://www.irs.gov/pub/irs-pdf/p15a.pdf

If you just want to calculate your own withholding, here is a handy online calculator:

http://www.paycheckcity.com/NetPayCalc/netpaycalculator.asp

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Q: How is federal tax withholding calculated?
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