| − | Withholding is the collection of a portion of [[wage]]s or other type of [[income]] by a payer at the time of payment in satisfaction of a payee's estimated [[tax]] obligation to an entity of [[government]]. | + | '''Withholding''' is the collection of a portion of [[wage]]s or other type of [[income]] by a payer at the time of payment in satisfaction of a payee's estimated [[tax]] obligation to an entity of [[government]]. |