Many taxpayers continue to face balances due at tax time  because their federal withholding has not kept pace with changes in tax law and income. Small increases in take-home pay over time often reduce withholding without taxpayers realizing it, resulting in an unexpected amount owed when filing a return. This issue is especially common for taxpayers who earn overtime, tips, have multiple jobs, or experience income changes  during the year. Reviewing and updating Form W-4  ca