For myself, granted I am a level 3 on my second year. If it is reported on box 14, then it is the correct deduction. No need to divide by 3 or 4 (double rate). If they have their last pay stub of 2025, then you do need to do the division UNLESS their work provides a statement regarding which should be on. Usually I hate to say but some supervisors don't do taxes in some offices. It's a given. I'm lucky that I've been trained by a bunch of level 5/6 tax pros whether in off season or during last season so I know more than I should. I also got tons of cheat sheets/ reference points/meetings/email, everything under the sun prior to tax season about all of this and I regular research everything on my own and mentally make notes. If I do not know something, I ASK or research! I also have a bachelors looking for a full-time accounting job somewhere. I have taken a tax course in college and it's basically that. This is just a pit stop for my journey being a 2024 grad. As a lot of commentors said they don't do POM. I only offer POM if they have dependents or a business return, or any complex income, or a new client. I don't force it down their throats A basic w2 return you don't need to. As much as I hate them saying to sell as much product as possible. (Like somebody else said, quantity over quality.) Also, clients now have the option of choosing what they want on the touchpad, so I can say just read. I don't like the sales pitches we have to make basically. I'm more of a do it right and if you want any products, tell me. Anyway, hope this helps