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IRS Withholding Calculator
"The purpose of this application is to help employees to ensure that they do not have too much or too little income tax withheld from their pay. It is not a replacement for Form W-4, but most people will find it more accurate and easier to use than the worksheets that accompany Form W-4." Includes an overview and step-by-step instructions. From the Internal Revenue Service (IRS).
http://www.irs.gov/individuals/article/0,,id=96196,00.html
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