Frank Szmulowicz, Ph. D. Aug 17, 2022:

FYI. Withholding is not the same as taxation

Withholding is the portion of an employee's wages that is not included in their paycheck but is instead remitted directly to the federal, state, or local tax authorities. Withholding reduces the amount of tax employees must pay when they submit their annual tax returns. The employee's income, marital status, number of dependents, and number of jobs all determine the amount withheld.
https://www.investopedia.com/terms/w/withholding.asp


One can withhold more or less from a paycheck than the tax due for a number of reasons but that would require another lecture.

Sofia Gutkin (asker) Aug 11, 2022:

@danya Thank you for your comments, the phrase is from a "Справка о доходах и суммах налога физического лица", if that helps.

mrrafe Aug 10, 2022:

Danya reference Yes, I think this may be a VAT non-collection matter, not a question of tax exempt income. But I can't tell.

IrinaN Aug 9, 2022:

Мне кажется, Что эта фраза бузет иметь смысл только если имеется виду withholding agent, например, работодатель. Danya прав, освобождение от налогов тут не при чем.

Taxable income not subject to withholding - Interest income, dividends, capital gains, self employment income, IRA (including certain Roth IRA) distributions. Adjustments to income - IRA deduction, student loan interest deduction, alimony expense.

Только неплохо бы понять - налог не удержан намеренно в соответствии со статусом дохода или ошибочно

danya Aug 9, 2022:

Hi Sofia, please have a look at my reference commt posted it in the wrong box, sorry)