“The question contains some fiscal malice, but the answer is yes, you can request that the employer or paying entity responsible for withholding apply a higher tax bracket than required.
This is because, under section 6 of Article 98 of the IRS Code: ‘Income holders of categories A, B, and H can opt for IRS withholding at a higher full rate than is legally applicable by making a declaration to the income-paying entity for this purpose’.
This could be a valid strategy to avoid or reduce the tax to be paid in 2026 on 2025 income. If the withheld tax exceeds the amount actually due, it will result in a refund and could even be viewed as savings.
With this small ‘step,’ a significant fiscal gain can be achieved.”
‘Work and (un)complicated taxes’ is a rubric by Notícias ao Minuto, authored by Dantas Rodrigues, focusing on topics related to work, personal finance, and taxes.
Notícias ao Minuto | 08:16 – 08/08/2025
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The column ‘Work and (un)complicated taxes‘ is published biweekly. Be a part of it by sending your doubts, questions, or topic suggestions to ec******@**************to.com.
Dantas Rodrigues has been a lawyer since 1993 and is a partner at Dantas Rodrigues & Associados. He has also been a professor of Law in Polytechnic Higher Education since 1995.
