IRS Releases Publication 51 (2017), (Circular A) Agricultural Employer's Tax Guide
Publication 51 (2017)
- Jurisdictions
- LanguageEnglish
Future Developments
For the latest information about developments related to Pub. 51, such as legislation enacted after it was published, go to IRS.gov/pub51.
Social security and Medicare tax for 2017. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2016. The social security wage base limit is $127,200.
The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2016. There is no wage base limit for Medicare tax.
Social security and Medicare taxes apply to the wages of household workers you pay $2,000 or more in cash in 2017.
2017 withholding tables. This publication includes the 2017 Percentage Method Tables and Wage Bracket Method Tables for Income Tax Withholding.
Withholding allowance. The 2017 amount for one withholding allowance on an annual basis is $4,050.
New certification program for professional employer organizations. The Tax Increase Prevention Act of 2014 required the IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet tax status, background, experience, business location, financial reporting, bonding, and other requirements described in sections 3511 and 7705 and related published guidance. The IRS began accepting applications for PEO certification in July 2016. Certification as a CPEO affects the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated as the employer of any individual performing services for a customer of the CPEO and covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. For more information, visit IRS.gov and enter "CPEO" in the search box.
Leave-based donation programs to aid victims of the severe storms and flooding in Louisiana. Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2018, to qualified tax-exempt organizations providing relief for the victims of the severe storms and flooding in Louisiana that began on August 11, 2016. The donated leave won't be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions. For more information, see Notice 2016-55, 2016-40 I.R.B. 432, available at IRS.gov/irb/2016-40_IRB/ar08.html.
Leave-based donation programs to aid victims of Hurricane Matthew. Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2018, to qualified tax-exempt organizations providing relief for the victims of Hurricane Matthew. The donated leave won't be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions. For more information, see Notice 2016-69, 2016-51 I.R.B. 832, available at IRS.gov/irb/2016-51_IRB/ar11.html.
Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. The work opportunity tax credit is available for eligible unemployed veterans who begin work after November 22, 2011, and before January 1, 2020. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, visit IRS.gov and enter "work opportunity tax credit" in the search box.
COBRA premium assistance credit. Effective for tax periods beginning after December 31, 2013, the credit for COBRA premium assistance payments can't be claimed on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Instead, after filing your Form 943, file Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund, to claim the COBRA premium assistance credit. Filing a Form 943-X before filing a Form 943 for the year may result in errors or delays in processing your Form 943-X. For more information, see the Instructions for Form 943 or visit IRS.gov and enter "COBRA" in the search box.
Same-sex marriage. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of legal residence. Two individuals who enter into a relationship that is denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of legal residence. Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn't denominated as a marriage under the law of the state, possession, or territory of the United States where such relationship was entered into aren't considered married for federal tax purposes, regardless of legal residence.
Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Notice 2013-61, 2013-44 I.R.B. 432, is available at IRS.gov/irb/2013-44_IRB/ar10.html. You may correct errors to federal income tax withholding and Additional Medicare Tax withheld for prior years if the amount reported on your employment tax return doesn't agree with the amount you actually withheld. This type of error is an administrative error. You may also correct errors to federal income tax withholding and Additional Medicare Tax withheld for prior years if section 3509 rates apply.
Outsourcing payroll duties. Unless the wages and other compensation paid to the individual performing services for you are paid by a CPEO and are covered by a contract described in section 7705(e)(2) between you and a CPEO (CPEO contract), you're responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, visit IRS.gov and enter "outsourcing payroll duties" in the search box for helpful information on this topic.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Eligible single-member entities must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. See Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)(iv).
Differential wage payments. Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. For more information, see Pub. 15.
Federal tax deposits must be made by electronic funds transfer (EFT). You must use EFT to make all federal tax deposits. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.
For more information on making federal tax deposits, see How To Deposit in section 7. To get more information about EFTPS or to enroll in EFTPS, visit eftps.gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966.
Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.
Spend less time and worry on taxes and more time running your business. Use e-file and EFTPS to your benefit.
• For e-file, visit the IRS website at IRS.gov/employmentefile for additional information.
• For EFTPS, visit eftps.gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD) for additional information.
• For electronic filing of Form W-2, visit socialsecurity.gov/employer.
CAUTION: If you're filing your tax return or paying your federal taxes electronically, a valid EIN is required. If a valid EIN isn't provided, the return or payment won't be processed. This may result in penalties and delays in processing your return or payment.
Electronic funds withdrawal (EFW). If you file your employment tax return electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, don't use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at IRS.gov/payments. A fee may be charged to file electronically.
Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit or debit card. Don't use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit card, visit the IRS website at IRS.gov/payments.
Online payment agreement. You may be eligible to apply for an installment agreement online if you have a balance due when you file your employment tax return. For more information, see the instructions for your employment tax return or visit the IRS website at IRS.gov/opa.
When you hire a new employee. Ask each new employee to complete the 2017 Form W-4, or its Spanish version, Formulario W-4(SP). Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number (SSN) accurately. If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. If the employee doesn't have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. See section 1 for more information.
Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States. This includes completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get Form I-9 at uscis.gov/forms, USCIS offices, or by calling 1-800-870-3676. For more information, visit the USCIS website at uscis.gov/i-9-central or call 1-800-375-5283 or 1-800-767-1833 (TDD).
New hire reporting. You're required to report any new employee to a designated state new-hire registry. A new employee is an employee who hasn't previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Many states accept a copy of Form W-4 with employer information added. Visit the Office of Child Support Enforcement's website at acf.hhs.gov/css/employers for more information.
Dishonored payments. Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. The penalty is $25 or 2% of the payment, whichever is more. However, the penalty on dishonored payments of $24.99 or less is an amount equal to the payment. For example, a dishonored payment of $18 is charged a penalty of $18.
Forms in Spanish. You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Pub. 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas).
For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification.
References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations--Formulario W-4(SP) or Formulario W-9(SP).
Information returns. You may be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Generally, don't use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2.
See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. If you file 250 or more Forms W-2, you must file them electronically. The IRS and the Social Security Administration (SSA) won't accept information returns on magnetic media.
Information reporting customer service site. The IRS operates an information return customer service site to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-579-4827 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). The call site can also be reached by email at mccirp@irs.gov. Don't include tax identification numbers (TINs) or attachments in email correspondence because electronic mail isn't secure.
Web-based application for an employer identification number (EIN). Visit the IRS website at IRS.gov/ein to apply for an EIN online. See section 1 for additional information.
When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN. See sections 2 and 10.
Change of address. Use Form 8822-B to notify the IRS of an address change. Don't mail Form 8822-B with your employment tax return.
Change of responsible party. Any entity with an EIN must file Form 8822-B to report a change to its responsible party. Form 8822-B must be filed within 60 days of the change. For a definition of "responsible party," see the Form 8822-B instructions.
Ordering forms and publications. Visit IRS.gov/forms to download forms and publications. Otherwise, you can go to IRS.gov/orderforms to order current- and prior-year forms and instructions. Your order should arrive within 10 business days.
Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the SSA's free e-file service. Visit the SSA's Employer W-2 Filing Instructions & Information website at socialsecurity.gov/employer to register for Business Services Online. You will be able to create and file "fill-in" versions of Forms W-2 with the SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Form W-3 will be created for you based on your Forms W-2.
Tax questions. If you have an employment tax question, check the information available on IRS.gov or call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday-Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time).
Recordkeeping. Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include the following information.
• Your EIN.
• Amounts and dates of all wage, annuity, and pension payments.
• Names, addresses, SSNs, and occupations of employees and recipients.
• Any employee copies of Forms W-2 and W-2c returned to you as undeliverable.
• Dates of employment for each employee.
• Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them.
• Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S).
• Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS.
• Copies of returns filed and confirmation numbers.
• Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.
If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record his or her present address.
Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns and payments. The list includes only the following.
• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
• Federal Express (FedEx): FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.
• United Parcel Service (UPS): UPS Next Day Air Early AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
For the IRS mailing address to use if you're using a private delivery service, go to IRS.gov and enter "private delivery service" in the search box.
Your private delivery service can tell you how to get written proof of the mailing date.
CAUTION: Private delivery services can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
Zero Wage return. If you haven't filed a "final" Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Form 943, you must continue to file Forms 940 and 943 even for years during which you paid no wages. The IRS encourages you to file your "Zero Wage" Forms 940 and 943 electronically. Visit the IRS website at IRS.gov/employmentefile for more information on electronic filing.
Pub. 5146 explains employment tax examinations and appeal rights. Pub. 5146 provides employers with information on how the IRS selects employment tax returns to be examined, what happens during an exam, and what options an employer has in responding to the results of an exam, including how to appeal the results. Pub. 5146 also includes information on worker classification issues and tip exams.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
The following are important dates and responsibilities. See section 7 for information about depositing taxes reported on Forms 943 and 945. See section 10 for information about depositing FUTA tax. Also see Pub. 509, Tax Calendars.
TIP: If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you're required to file is located in that state. However, a statewide legal holiday doesn't delay the due date of federal tax deposits. See Deposits Due on Business Days Only in section 7. For any filing due date, you will meet the "file" or "furnish" requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. See Private delivery services under Reminders for more information.
By January 31
• File Form 943. See section 8 for more information on Form 943. If you deposited all Form 943 taxes when due, you may file Form 943 by February 10.
• File Form 940. See section 10 for more information on FUTA. If you deposited all the FUTA tax when due, you may file Form 940 by February 10.
• File with the SSA Copy A of all 2016 paper and electronic Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements. For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at socialsecurity.gov/employer. If filing electronically, the SSA will generate Form W-3 data from the electronic submission of Form(s) W-2.
• Furnish each employee with a completed Form W-2.
• File with the IRS Copy A of all 2016 paper and electronic Forms 1099-MISC that report nonemployee compensation, with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. For information on filing information returns electronically with the IRS, see Pub. 1220.
• Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099-MISC.
• File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2016. If you deposited all Form 945 taxes when due, you may file Form 945 by February 10.
By February 15
Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year.
On February 16
Any Form W-4 claiming exemption from withholding for the previous year has now expired. Begin withholding for any employee who previously claimed exemption from withholding but hasn't given you a new Form W-4 for the current year. If the employee doesn't give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that doesn't claim exemption from withholding or, if one doesn't exist, as if he or she is single with zero withholding allowances. See section 5 for more information. If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but don't refund taxes withheld while the exempt status wasn't in place.
By April 30, July 31, October 31, and January 31
Deposit FUTA taxes. Deposit FUTA tax if the undeposited amount is over $500.
Before December 1
Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year.
This publication is for employers of agricultural workers (farmworkers). It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940.
When you pay your employees, you don't pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks. The federal income tax and employees' share of social security and Medicare taxes that you withhold from your employees' paychecks are part of their wages that you pay to the United States Treasury instead of to your employees. Your employees trust that you pay the withheld taxes to the United States Treasury by making federal tax deposits. This is the reason that these withheld taxes are called trust fund taxes. If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. See section 7 for more information.
If you have nonfarm employees, see Pub. 15. If you have employees in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Pub. 80. Pub. 15-A contains more employment-related information, including information about sick pay and pension income. Pub. 15-B contains information about the employment tax treatment and valuation of various types of noncash compensation.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from IRS.gov/formcomment.
Or you can write to:
Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can't answer tax questions sent to the above address.
COBRA premium assistance credit. The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full- and part-time employees. Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements.
Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against "payroll taxes" (referred to in this publication as "employment taxes") for providing COBRA premium assistance to assistance-eligible individuals. For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance-eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium.
An assistance-eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntary termination from employment of a covered employee during the period and elects continuation COBRA coverage. The assistance for the coverage can last up to 15 months.
The COBRA premium assistance credit was available to an employer for premiums paid on behalf of employees who were involuntarily terminated from employment between September 1, 2008, and May 31, 2010. The COBRA premium assistance credit isn't available for individuals who were involuntarily terminated after May 31, 2010. Therefore, only in rare circumstances will the credit still be available, such as instances where COBRA eligibility was delayed as a result of employer-provided health insurance coverage following termination. For more information about the credit, see Notice 2009-27, 2009-16 I.R.B. 838, available at IRS.gov/irb/2009-16_irb/ar09.html.
Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance-eligible individuals of the COBRA premium assistance.
The 65% of the premium not paid by the assistance-eligible individual is reimbursed to the employer maintaining the group health plan. The reimbursement is made through a credit against the employer's employment tax liabilities. For information on how to claim the credit, see the Instructions for Form 943-X. The credit is treated as a deposit made on the first day of the return period. In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer.
Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim.
• Information on the receipt of the assistance-eligible individuals' 35% share of the premium, including dates and amounts.
• In the case of an insurance plan, a copy of an invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA.
• In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance-eligible individuals.
• Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy.
• Proof of each assistance-eligible individual's eligibility for COBRA coverage and the election of COBRA coverage.
• A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals.
For more information, visit IRS.gov and enter "COBRA" in the search box.
Useful Items
You may want to see:
Publication
• Publication 15 Employer's Tax Guide
• Publication 15-A Employer's Supplemental Tax Guide
• Publication 15-B Employer's Tax Guide to Fringe Benefits
• Publication 225 Farmer's Tax Guide
• Publication 535 Business Expenses
• Publication 583 Starting a Business and Keeping Records
• Publication 1635 Employer Identification Number: Understanding Your EIN
1. Taxpayer Identification Numbers (TINs)
If you're required to withhold any federal income, social security, or Medicare taxes, you will need an EIN for yourself. Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card.
Employer identification number (EIN). An EIN is a nine-digit number that the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items that you send to the IRS and the SSA.
If you don't have an EIN, you may apply for one online by visiting the IRS website at IRS.gov/ein. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. Don't use an SSN in place of an EIN.
If you don't have an EIN by the time a return is due, file a paper return and write "Applied For" and the date you applied for it in the space shown for the number. If you took over another employer's business, don't use that employer's EIN.
You should have only one EIN. If you have more than one, and aren't sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you which EIN to use. For more information, see Pub. 1635.
When you receive your EIN. If you're a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. You will receive information in your EIN Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your "How To Activate Your EFTPS Enrollment" brochure to activate your enrollment and begin making your employment tax deposits. If you outsource any of your payroll and related tax duties to a third-party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment.
Social security number (SSN). An employee's SSN consists of nine digits arranged as follows: 000-00-0000. You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Don't accept a social security card that says "Not valid for employment." A social security number issued with this legend doesn't permit employment. You may, but aren't required to, photocopy the social security card if the employee provides it. If you don't show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN.
Applying for a social security card. Any employee who is legally eligible to work in the United States and doesn't have a social security card can get one by completing Form SS-5 and submitting the necessary documentation to the SSA. You can get Form SS-5 at socialsecurity.gov/online/ss-5.html, SSA offices, or by calling 1-800-772-1213 or 1-800-325-0778 (TTY). The employee must complete and sign Form SS-5; it can't be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.
Applying for an SSN. If you file Form W-2 on paper and your employee has applied for an SSN but doesn't have one when you must file Form W-2, enter "Applied For" on the form. If you're filing electronically, enter all zeros (000-00-0000 if creating forms online or 000000000 if uploading a file) in the SSN field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form W-2.
Correctly record the employee's name and SSN. Record the name and SSN of each employee as they are shown on the employee's social security card. If the employee's name isn't correct as shown on the card (for example, because of marriage or divorce), the employee should request an updated card from the SSA. Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name.
If the SSA issues the employee an updated card after a name change, or a new card with a different SSN after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. It isn't necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.
IRS individual taxpayer identification numbers (ITINs) for aliens. Don't accept an ITIN in place of an SSN for employee identification or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who aren't eligible for U.S. employment. You can identify an ITIN because it's a nine-digit number, formatted like an SSN, that starts with the number "9" and has a range of numbers from "50-65," "70-88," "90-92," and "94-99" for the fourth and fifth digits (for example, 9NN-7N-NNNN).
CAUTION: An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN, earlier in this section. Don't use an ITIN in place of an SSN on Form W-2.
Verification of SSNs. Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Visit socialsecurity.gov/employer/ssnv.htm for more information.
Registering for SSNVS. You must register online and receive authorization from your employer to use SSNVS. To register, visit the SSA's website at socialsecurity.gov/bso and click on the Register link under Business Services Online. Follow the registration instructions to obtain a user identification (ID) and password. You will need to provide the following information about yourself and your company.
• Name.
• SSN.
• Date of birth.
• Type of employer.
• EIN.
• Company name, address, and telephone number.
• Email address.
When you have completed the online registration process, the SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS.
Generally, employees are defined either under common law or under statutes for certain situations. See Pub. 15-A for details on statutory employees and nonemployees.
Employee status under common law. Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Pub. 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.
If an employer-employee relationship exists, it doesn't matter what it is called. The employee may be called an agent or independent contractor. It also doesn't matter how payments are measured or paid, what they are called, or if the employee works full or part time.
You're responsible for withholding and paying employment taxes for your employees. You're also required to file employment tax returns. These requirements don't apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.
In general, you're an employer of farmworkers if your employees:
• Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);
• Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment, if the major part of such service is performed on a farm;
• Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor), if the major part of such service is performed on a farm;
• Handle, process, or package any agricultural or horticultural commodity in its unmanufactured state, if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or
• Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities.
For this purpose, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Farmwork doesn't include reselling activities that don't involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. It also doesn't include processing services which change a commodity from its raw or natural state, or services performed after a commodity has been changed from its raw or natural state.
The table in section 12, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.
Crew Leaders
If you're a crew leader, you're an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you're his or her employee and if you pay the workers (either for yourself or for the farm operator), then you're a crew leader. For FUTA tax rules, see section 10.
Business Owned and Operated by Spouses
If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you may be partners in a partnership, whether or not you have a formal partnership agreement. See Pub. 541 for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.
Exception--Qualified joint venture. For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. A qualified joint venture conducts a trade or business where:
• The only members of the joint venture are spouses who file a joint income tax return,
• Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property isn't enough),
• Both spouses elect to not be treated as a partnership, and
• The business is co-owned by both spouses and isn't held in the name of a state law entity such as a partnership or limited liability company (LLC).
To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable.
Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally don't need an EIN. If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Generally, filing as a qualified joint venture won't increase the spouses' total tax owed on the joint income tax return. However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return.
Note. If your spouse is your employee, not your partner, you must withhold and pay federal income taxes, and social security and Medicare taxes for him or her. However, the wages are not subject to FUTA tax.
For more information on qualified joint ventures, visit IRS.gov and enter "qualified joint venture" in the search box.
Exception--Community income. If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception--Qualified joint venture, earlier in this section.
3. Wages and Other Compensation
Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. You may also be required to withhold, deposit, and report Additional Medicare Tax. See section 4 for more information. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which isn't withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc.
For more information on what payments are considered taxable wages, see Pub. 15.
Noncash wages (including commodity wages). Noncash wages include food, lodging, clothing, transportation passes, farm products, or other goods or commodities. Noncash wages paid to farmworkers, including commodity wages, aren't subject to social security taxes, Medicare taxes, or federal income tax withholding. However, you and your employee can agree to have federal income tax withheld on noncash wages.
Noncash wages, including commodity wages, are treated as cash wages if the substance of the transaction is a cash payment. Noncash wages treated as cash wages are subject to social security taxes, Medicare taxes, and federal income tax withholding.
Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Noncash wages for farmwork are subject to federal income tax unless a specific exclusion applies. Don't show noncash wages in box 3 or in box 5 of Form W-2 (unless the substance of the transaction is a cash payment and they are being treated as cash wages).
Other compensation. Pubs. 15-A and 15-B discuss other forms of compensation that may be taxable.
Family members. Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. However, certain exemptions may apply for your child, spouse, or parent. See the table, How Do Employment Taxes Apply to Farmwork, in section 12.
Household employees. The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home aren't subject to social security and Medicare taxes if you pay that employee cash wages of less than $2,000 in 2017.
Social security and Medicare taxes don't apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:
• You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in the calendar quarter services were performed; and
• You're a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, can't care for your child for at least 4 continuous weeks in the calendar quarter services were performed.
For more information, see Pub. 926.
CAUTION: Wages for household work are generally not a deductible farm expense. See Pub. 225.
Share farmers. You don't have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.
Compensation paid to H-2A visa holders. Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but don't report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa isn't subject to social security and Medicare taxes. On Form W-2, don't check box 13 (Statutory employee), as H-2A workers aren't statutory employees.
An employer isn't required to withhold federal income tax from compensation paid to an H-2A worker for agricultural labor performed in connection with this visa but may withhold if the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2.
These reporting rules apply when the H-2A worker provides his or her TIN to the employer. If the H-2A worker doesn't provide a TIN and the total annual wages to the H-2A worker are at least $600, the employer is required to backup withhold. See the Instructions for Form 1099-MISC and the Instructions for Form 945.
For more information on foreign agricultural workers on H-2A visas, go to IRS.gov and enter "foreign agricultural workers" in the search box.
4. Social Security and Medicare Taxes
Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. You may also be required to withhold Additional Medicare Tax. For more information, see Additional Medicare Tax withholding, later.
The $150 Test or the $2,500 Test
All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.
• You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Don't count wages paid by other employers.
• The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.
Exceptions. Annual cash wages of less than $150 you pay to a seasonal farmworker aren't subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more to all your farmworkers. However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes.
A seasonal farmworker is a worker who:
• Is employed in agriculture as a hand-harvest laborer,
• Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,
• Commutes daily from his or her permanent home to the farm, and
• Had been employed in agriculture less than 13 weeks in the preceding calendar year.
Social Security and Medicare Tax Withholding
The social security tax rate is 6.2%, for both the employee and employer, on the first $127,200 paid to each employee. You must withhold at this rate from each employee and pay a matching amount. The Medicare tax rate is 1.45% each for the employee and employer on all wages. You must withhold at this rate from each employee and pay a matching amount. There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.
Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details, see Pub. 15-A.
Additional Medicare Tax withholding. In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You're required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.
For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. 15. For more information on Additional Medicare Tax, visit IRS.gov and enter "Additional Medicare Tax" in the search box.
Employee share paid by employer. If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. If you don't withhold the taxes, however, you must still pay them. Any employee social security and Medicare taxes that you pay is additional income to the employee. Include it in box 1 of the employee's Form W-2, but don't count it as social security and Medicare wages and don't include it in boxes 3 and 5. Also, don't count the additional income as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. See section 7 of Pub. 15-A.
Withholding social security and Medicare taxes on nonresident alien employees. In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Pub. 515 for exceptions to this general rule. One such exception is for foreign agricultural workers on H-2A visas, who are exempt from social security and Medicare taxes. See Compensation paid to H-2A visa holders in section 3.
Religious exemption. An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. This exemption is available only if both the employee and the employer are members of the sect. For more information, see Pub. 517.
5. Federal Income Tax Withholding
Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.
Form W-4. To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2017, especially if they owed taxes or received a large refund when filing their 2016 tax return. Advise your employees to use the IRS Withholding Calculator on the IRS website at IRS.gov/w4app for help in determining how many withholding allowances to claim on their Form W-4.
Ask each new employee to give you a signed Form W-4 when starting work. Make the form effective with the first wage payment. If a new employee doesn't give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances.
Forms in Spanish. You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Pub. 17(SP). The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP).
Effective date of Form W-4. A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4, don't adjust withholding for pay periods before the effective date of the new form. If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. For exceptions, see Exemption from federal income tax withholding, IRS review of requested Forms W-4, and Invalid Forms W-4, later in this section.
CAUTION: A Form W-4 that makes a change for the next calendar year won't take effect in the current calendar year.
Completing Form W-4. The amount of federal income tax withholding is based on marital status and withholding allowances. Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4.
Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that they have enough withholding or to offset other sources of taxable income that aren't subject to withholding.
See Pub. 505 for more information about completing Form W-4. Along with Form W-4, you may wish to order Pub. 505 for use by your employees.
Don't accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES or by using EFTPS to make estimated tax payments.
Exemption from federal income tax withholding. Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes.
A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. If the employee doesn't give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that didn't claim an exemption from withholding or, if one doesn't exist, withhold as if he or she is single with zero withholding allowances. If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but don't refund taxes withheld while the exempt status wasn't in place.
Withholding income taxes on the wages of nonresident alien employees. In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Pub. 515 for exceptions to this general rule. Also see Compensation paid to H-2A visa workers in section 3.
Withholding adjustment for nonresident alien employees. A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2017. This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. See Withholding adjustment for nonresident alien employees in section 9 of Pub. 15.
Nonresident alien employee's Form W-4. When completing Forms W-4, nonresident aliens are required to:
• Not claim exemption from income tax withholding;
• Request withholding as if they are single, regardless of their actual marital status;
• Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or student or business apprentice from India, he or she may claim more than one allowance); and
• Write "Nonresident Alien" or "NRA" above the dotted line on line 6 of Form W-4.
If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status instead of writing "Nonresident Alien" or "NRA" above the dotted line on line 6.
TIP: A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions shouldn't be necessary for withholding to cover federal income tax liability related to employment.
Form 8233. If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233 with respect to the income exempt under the treaty, instead of Form W-4. For more information, see Pay for Personal Services Performed in the Withholding on Specific Income section of Pub. 515 and the Instructions for Form 8233.
IRS review of requested Forms W-4. When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation.
After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4, later in this section). However, if the IRS later notifies you in writing that the employee isn't entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a "lock-in letter").
Initial lock-in letter. The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. You will also receive a copy for the employee that identifies the maximum number of withholding allowances and marital status permitted, and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances and/or modifying the specified marital status. If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the employee copy to the employee.
Implementation of lock-in letter. When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.
Seasonal employees and employees not currently performing services. If you receive a notice for an employee who isn't currently performing services for you, you're still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply.
• You're paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice.
• You reasonably expect the employee to resume services within 12 months of the date of the notice.
• The employee is on a leave of absence that doesn't exceed 12 months or the employee has a right to reemployment after the leave of absence.
Termination and re-hire of employees. If you're required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.
Modification notice. After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on the effective date specified in the modification notice.
New Form W-4 after IRS notice. After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. You're required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS.
If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that doesn't claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.
Substitute Forms W-4. You're encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding.
You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4.
You can't accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007.
Invalid Forms W-4. Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote "exempt" on line 7 and also entered a number on line 5 or an amount on line 6.
When you get an invalid Form W-4, don't use it to figure federal income tax withholding. Tell the employee that it is invalid and ask for another one. If the employee doesn't give you a valid one, withhold tax as if the employee is single with zero withholding allowances. However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before.
For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at IRS.gov/irb/2007-35_IRB/ar10.html.
Amounts exempt from levy on wages, salary, and other income. If you receive a Notice of Levy on Wages, Salary, and Other Income--Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Pub. 1494 has tables to figure the amount exempt from levy. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Pub. 1494 to figure the exempt amount.
How To Figure Federal Income Tax Withholding
There are several ways to figure federal income tax withholding.
• Wage bracket tables. See section 13 for directions on how to use the tables.
• Percentage method. See section 13 for directions on how to use the percentage method.
• Alternative formula tables for percentage method withholding. See Pub. 15-A.
• Wage bracket percentage method withholding tables. See Pub. 15-A.
• Other alternative methods. See Pub. 15-A.
Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Pub. 15-A useful.
If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.
Supplemental wages. Supplemental wages are wage payments to an employee that aren't regular wages. They include, but aren't limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.
If you pay supplemental wages with regular wages but don't specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period.
If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages.
1. If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages.
a. Withhold a flat 25% (no other percentage allowed).
b. If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. If there are no concurrently paid regular wages, add the supplemental wages to, alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages.
2. If you didn't withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages.
CAUTION: Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. See section 7 in Pub. 15 for details.
Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes.
6. Required Notice to Employees About Earned Income Credit (EIC)
You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you don't have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you're encouraged to notify any employees whose wages for 2016 were less than $47,955 ($53,505 if married filing jointly) that they may be eligible to claim the credit for 2016. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.
You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.
If a substitute Form W-2 is given to the employee on time but doesn't have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but isn't given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 isn't required, you must notify the employee by February 7, 2017.
Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. You must use EFT to make all federal tax deposits. See How To Deposit, later in this section.
TIP: The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. For more information, see COBRA premium assistance credit under Introduction.
Payment with return. You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.
• You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. However, if you're unsure that you will report less than $2,500, deposit under the rules explained in this section so that you won't be subject to a failure-to-deposit (FTD) penalty.
• You're a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. This payment may be $2,500 or more.
CAUTION: Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Semiweekly schedule depositors must timely deposit the amount by the shortfall makeup date. See Accuracy of Deposits Rule and How To Deposit, later in this section.
When To Deposit
CAUTION: If you employ both farm and nonfarm workers, don't combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. See Employers of Both Farm and Nonfarm Workers, later in this section.
The rules for determining when to deposit Form 943 taxes are discussed below. See section 10 for the separate rules that apply to FUTA tax. Under these rules, you're classified as either a monthly schedule depositor or a semiweekly schedule depositor.
The terms "monthly schedule depositor" and "semiweekly schedule depositor" don't refer to how often your business pays its employees or how often you're required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday).
The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 11, for the lookback period, discussed next.
• If you reported $50,000 or less of Form 943 taxes for the lookback period, you're a monthly schedule depositor.
• If you reported more than $50,000 of Form 943 taxes for the lookback period, you're a semiweekly schedule depositor.
Lookback period. The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2017 is 2015.
Example of deposit schedule based on lookback period. Rose Co. reported taxes on Form 943 as follows.
2015 -- $48,000
2016 -- $60,000
Rose Co. is a monthly schedule depositor for 2017 because its taxes for the lookback period ($48,000 for calendar year 2015) weren't more than $50,000. However, for 2018, Rose Co. is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2016) exceeded $50,000.
Adjustments to lookback period taxes. To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 11). Don't include adjustments shown on Form 943-X.
Example of adjustments. An employer originally reported total tax of $45,000 for the lookback period in 2015. The employer discovered during March 2017 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2017 taxes.
Deposit period. The term "deposit period" refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.
Monthly Deposit Schedule
If the tax liability reported on Form 943, line 11, for the lookback period is $50,000 or less, you're a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.
Monthly schedule example. Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during July 2017, but didn't pay any wages during August. Red Co. must deposit the combined tax liabilities for the July paydays by August 15. Red Co. doesn't have a deposit requirement for August (that is, due by September 15, 2017) because no wages were paid in August; therefore, it didn't have a tax liability for August.
New employers. For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Therefore, you're a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule, later in this section).
Semiweekly Deposit Schedule
You're a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 11, during your lookback period was more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.
Semiweekly depositors aren't required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.
CAUTION: Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943.
Semiweekly Deposit Schedule
-----------------------------------------------------
THEN deposit taxes by
IF the payday falls on a . . . the following . . .
-----------------------------------------------------
Wednesday, Thursday, and/or Wednesday
Friday
-----------------------------------------------------
Saturday, Sunday, Monday, Friday
and/or Tuesday
-----------------------------------------------------
Semiweekly schedule example. Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Green, Inc., will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.'s tax liability for the April 28, 2017 (Friday), wage payment must be deposited by May 3, 2017 (Wednesday).
Semiweekly deposit period spanning two return periods. If you have more than one pay date during a semiweekly period and the pay dates fall in different return periods, you will need to make separate deposits for the separate liabilities. For example, if you have a pay date on Saturday, December 30, 2017, and another pay date on Tuesday, January 2, 2018, two separate deposits will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Friday, January 5, 2018 (3 business days from the end of the semiweekly deposit period).
Deposits Due on Business Days Only
If a deposit is required to be made on a day that isn't a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day).
Semiweekly schedule depositors will always have 3 business days following the close of the semiweekly period to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).
Legal holiday. The term "legal holiday" means any legal holiday in the District of Columbia. For purposes of the deposit rules, the term "legal holiday" doesn't include other statewide legal holidays. Legal holidays for 2017 are listed below.
• January 2--New Year's Day (observed)
• January 16--Birthday of Martin Luther King, Jr.
• January 20--Inauguration Day
• February 20--Washington's Birthday
• April 17--District of Columbia Emancipation Day (observed)
• May 29--Memorial Day
• July 4--Independence Day
• September 4--Labor Day
• October 9--Columbus Day
• November 10--Veterans Day (observed)
• November 23--Thanksgiving Day
• December 25--Christmas Day
$100,000 Next-Day Deposit Rule
If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you're a monthly or a semiweekly schedule depositor.
For purposes of the $100,000 rule, don't continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule doesn't apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.
However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 isn't added to the previous $110,000 and is less than $100,000, Fir Co. doesn't have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).
CAUTION: If you're a monthly schedule depositor and you accumulate a $100,000 tax liability on any day of a calendar month, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year.
Example of the $100,000 next-day deposit rule. Elm, Inc., started its business on May 7, 2017. Because Elm, Inc., is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On May 10 (Wednesday), Elm, Inc., paid wages for the first time and accumulated taxes of $50,000. On May 12 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated $110,000 on May 12, it must deposit $110,000 by May 15 (Monday), the next business day. Elm, Inc., became a semiweekly schedule depositor on May 13. It will be a semiweekly schedule depositor for the remainder of 2017 and for 2018.
Accuracy of Deposits Rule
You're required to deposit 100% of your tax liability on or before the deposit due date. However, penalties won't be applied for depositing less than 100% if both of the following conditions are met.
1. Any deposit shortfall doesn't exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.
2. The deposit shortfall is paid or deposited by the shortfall makeup date as described below.
Makeup Date for Deposit Shortfall:
• Monthly Schedule Depositor--Deposit the shortfall or pay it with your return by the due date of your Form 943. You may pay the shortfall with your Form 943 even if the amount is $2,500 or more.
• Semiweekly Schedule Depositor--Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. For example, if a semiweekly schedule depositor has a deposit shortfall during June 2017, the shortfall makeup date is July 19, 2017 (Wednesday).
How To Deposit
You must deposit employment taxes by EFT. See Payment with return, earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited.
Electronic deposit requirement. You must use EFT to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, an EFT is made using EFTPS. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf.
EFTPS is a free service provided by the Department of Treasury. To get more information or to enroll in EFTPS, visit eftps.gov, or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966.
New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your EIN Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN in section 1 for more information.
Deposit record. For your records, an EFT Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.
Depositing on time. For deposits made by EFTPS to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date a deposit is due. If you use a third party to make a deposit on your behalf, they may have different cutoff times.
Same-day wire payment option. If you fail to submit a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS). To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. Please check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you will need to provide your financial institution to make a same-day wire payment, visit the IRS website at IRS.gov/payments and click on Same-day wire.
Deposit Penalties
Penalties may apply if you don't make required deposits on time or if you make deposits for less than the required amount. The penalties don't apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. If you timely filed your employment tax return, the IRS may also waive deposit penalties if you inadvertently failed to deposit and it was the first quarter that you were required to deposit any employment tax, or if you inadvertently failed to deposit the first time after your deposit frequency changed.
For amounts not properly deposited or not deposited on time, the penalty rates are shown next.
Penalty Charged for . . .
----------------------------------------------------------
2% Deposits made 1 to 5 days late.
5% Deposits made 6 to 15 days late.
10% Deposits made 16 or more days late, but before
from the date of the first notice the IRS sent
tax due.
10% Amounts that should have been deposited, but
were paid directly to the IRS or paid with your
See Payment with return, earlier in this section,
exceptions.
15% Amounts still unpaid more than 10 days after
the first notice that the IRS sent asking for
the day on which you received notice and demand
immediate payment, whichever is earlier.
Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.
Order in which deposits are applied. Deposits generally are applied to the most recent tax liability within the year. If you receive an FTD penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Follow the instructions on the penalty notice that you received. For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/irb01-50.pdf.
Example. Cedar, Inc., is required to make a deposit of $1,000 on May 15 and $1,500 on June 15. It doesn't make the deposit on May 15. On June 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the June 15 deposit and the remaining $500 is applied to the May deposit. Accordingly, $500 of the May 15 liability remains undeposited. The penalty on this under-deposit will apply as explained above.
Trust fund recovery penalty. If federal income, social security, or Medicare taxes that must be withheld (that is, trust fund taxes) aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. The penalty is the full amount of the unpaid trust fund tax. This penalty may apply to you if these unpaid taxes can't be immediately collected from the employer or business.
The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, or paying over these taxes, and who acted willfully in not doing so.
A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds.
Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows that the required actions of collecting, accounting for, or paying over trust fund taxes aren't taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes.
"Average" FTD penalty. The IRS may assess an "averaged" FTD penalty of 2% to 10% if you're a monthly schedule depositor and didn't properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. The IRS may also assess this penalty of 2% to 10% if you're a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following.
• Completed Form 943, line 17, instead of Form 943-A.
• Failed to attach a properly completed Form 943-A.
• Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces.
The IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Your deposits and payments may not be counted as timely because the IRS doesn't know the actual dates of your tax liabilities.
You can avoid the penalty by reviewing your return before filing it. Follow these steps before filing your Form 943.
• If you're a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17.
• If you're a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees.
• Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11.
• Don't show negative amounts on Form 943, line 17, or Form 943-A.
• For prior period errors, don't adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A.
Employers of Both Farm and Nonfarm Workers
If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes aren't combined for purposes of applying any of the deposit schedule rules.
If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes by making separate deposits. For example, if you're a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of May is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by June 15. Use one transaction to deposit the $1,500 of Form 941/944 taxes and another transaction to deposit the $1,200 of Form 943 taxes.
You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Don't report these wages on Form 941 or Form 944.
Household employees. If you file Form 943 and pay wages to household workers, you may include the wages and taxes of these workers on Form 943. If you choose not to report these wages and taxes on Form 943, report the wages of these workers separately on Schedule H (Form 1040). You must have an EIN to file Schedule H (Form 1040). See section 1 for details. If you report the wages on Form 943, include the taxes when you figure deposit requirements or make deposits. If you include household employee wages and taxes on Schedule H (Form 1040), don't include the household employee taxes when you figure deposit requirements or make Form 943 deposits. See Pub. 926 for more information about household workers.
If household employee wages and taxes are included on Form 943, you must also include FUTA tax for the employees on Form 940. See section 10 for more information.
Penalties. For each month or part of a month that a return isn't filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file (FTF) penalty of 5% of the unpaid tax due with that return. The maximum penalty is 25% of the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay (FTP) penalty of 0.5% per month of the amount of tax. For individual filers only, the FTP penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the FTP penalty is also 25% of the tax due. If both penalties apply in any month, the FTF penalty is reduced by the amount of the FTP penalty. The penalties won't be charged if you have reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.
Note. In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.
If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't paid, you may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 7.
Generally, use of a third-party payer, such as a payroll service provider or reporting agent, doesn't relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time. See Outsourcing payroll duties for more information.
9. Reporting Adjustments on Form 943
There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 and the Instructions for Form 943-X for more information on how to report these adjustments.
Current Year Adjustments
In certain cases, amounts reported as social security and Medicare taxes on Form 943, lines 3, 5, and 7, must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. Current year adjustments are reported on Form 943, line 10. See section 13 of Pub. 15 for more information on these adjustments.
If you withhold an incorrect amount of federal income tax or Additional Medicare Tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.
Prior Year Adjustments
If you discover an error on a previously filed Form 943, make the correction using Form 943-X. File a separate Form 943-X for each prior year you're correcting. File Form 943-X separately. Don't attach Form 943-X to your current period Form 943. You must explain your error on Form 943-X, indicate when the error was discovered, and provide the applicable certifications.
When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe by the time you file. For example, you discover on June 9, 2017, that you underreported $10,000 of social security and Medicare wages on your 2016 Form 943. You owe $1,530 on the 2016 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2018, and pay $1,530 by the time you file. For more information, see the Instructions for Form 943-X or visit IRS.gov and enter "correcting employment taxes" in the search box.
TIP: See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Revenue Ruling 2009-39 at IRS.gov/irb/2009-52_IRB/ar14.html.
Form 843. Don't use Form 843 to request a refund or abatement of overreported social security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting a refund or abatement of assessed interest or penalties.
Federal income tax and Additional Medicare Tax withholding adjustments. You can't adjust amounts reported as income tax or Additional Medicare Tax withheld in a prior calendar year, even if you withheld the wrong amount, unless it is to correct an administrative error or section 3509 applies. An administrative error occurs if the amount you entered on Form 943 isn't the amount that you actually withheld. Examples include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.
If a prior year error was a nonadministrative error, you may correct only the wages subject to Additional Medicare Tax withholding.
Social security and Medicare tax adjustments. Correct prior year social security and Medicare tax errors by making an adjustment on Form 943-X.
If you withheld no tax or less than the correct amount, you may correct the mistake by withholding the tax from a later payment to the same employee.
If you withheld employee tax when no tax is due or if you withheld more than the correct amount, you must repay or reimburse the employee.
Collecting underwithheld taxes from employees. If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from future pay to that employee. But you're the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld federal income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year.
Refunding amounts incorrectly withheld from employees. If you withheld more than the correct amount of income, social security, or Medicare taxes from wages paid, repay or reimburse the employee the excess. Any excess income tax or Additional Medicare Tax withholding must be repaid or reimbursed to the employee before the end of the calendar year in which it was withheld. Keep in your records the employee's written receipt showing the date and amount of the repayment or record of reimbursement. If you didn't repay or reimburse the employee, you must report and pay each excess amount when you file Form 943 for the year in which you withheld too much tax.
Filing corrections to Forms W-2 and W-3. When adjustments are made to correct social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also may need to file Forms W-2c and Form W-3c. Forms W-2c may be created and submitted to the SSA over the Internet. For more information, visit the SSA's Employer W-2 Filing Instructions & Information website at socialsecurity.gov/employer.
For additional information about the procedure for adjusting employment taxes, see the Instructions for Form 943-X or visit IRS.gov and enter "correcting employment taxes" in the search box. Also see Treasury Decision 9405, 2008-32 I.R.B. 293, available at IRS.gov/irb/2008-32_IRB/ar13.html.
Note. Current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance are reported on your Form 943.
10. Federal Unemployment (FUTA) Tax
The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. For a list of state unemployment agencies, visit the U.S. Department of Labor's website at workforcesecurity.doleta.gov/unemploy/agencies.asp. Only the employer pays FUTA tax; it isn't withheld from the employees' wages. For more information, see the Instructions for Form 940.
For 2017, you must file Form 940 if you:
• Paid cash wages of $20,000 or more to farmworkers in any calendar quarter in 2016 or 2017, or
• Employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2016 or 20 or more different weeks in 2017.
To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as "H-2A" visa workers. However, wages paid to "H-2A" visa workers aren't subject to the FUTA tax.
Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.
You must deposit FUTA tax by EFT. The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax, later in this section.
FUTA tax rate. The FUTA tax rate is 6.0% for 2017. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of wages subject to FUTA tax. If you're entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. You're entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state isn't determined to be a credit reduction state. See the Instructions for Form 940 to determine the credit.
In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax. However, certain states exclude some types of wages from state unemployment tax, even though they are subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.
Successor employer. If you have acquired a business from someone else, you may be able to claim a special credit as a successor employer. See the Instructions for Form 940.
Deposit rules for FUTA tax. Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply 0.006 times the amount of wages paid to each employee during the quarter. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. When an employee's wages reach $7,000 for the calendar year, don't figure any additional FUTA tax for that employee. If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax by EFT as explained in section 7, by the last day of the month following the end of the quarter. If the amount is $500 or less, you don't have to deposit it, but you must add it to the amount of tax for the next quarter to determine whether a deposit is required for that quarter.
If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a major credit card, debit card, or pay the tax with a check or money order with your Form 940 by January 31. If you file Form 940 electronically, you can e-file and e-pay (EFW). For more information on paying your taxes with a credit or debit card or using EFW, visit the IRS website at IRS.gov/payments.
Filing Form 940. File your 2016 Form 940 by January 31, 2017. If you make deposits on time in full payment of the tax due for the year, you may file Form 940 by February 10.
11. Reconciling Wage Reporting Forms
When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS may contact you to resolve the discrepancies.
To help reduce discrepancies:
1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and 943;
2. Report social security and Medicare wages and taxes separately on Forms W-2, W-3, and 943;
3. Report social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages;
4. Report Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages;
5. Make sure that social security wages for each employee don't exceed the annual social security wage base; and
6. Don't report noncash wages that aren't subject to social security or Medicare taxes as social security or Medicare wages.
Take the following steps to reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943.
1. Be sure that the amounts on Form W-3 are the total amounts from Forms W-2, excluding any amounts from Forms W-2 that were marked void.
2. Reconcile Form W-3 with your Form 943 by comparing amounts reported for the following items.
a. Federal income tax withheld.
b. Social security wages and Medicare wages.
c. Social security and Medicare taxes. Generally, the amounts shown on Form 943, including current year adjustments, should be approximately twice the amounts shown on Form W-3.
12. How Do Employment Taxes Apply to Farmwork?
----------------------------------------------------------------------
Income Tax
Withholding, Social
Security, and
Medicare (including
Additional Medicare
Tax when wages are
paid in excess of Federal
Type of employment $200,000) Unemployment Tax
----------------------------------------------------------------------
Farm Employment Includes:
1. Cultivating soil; raising Taxable if $150 test Taxable if
or harvesting any or $2,500 test is either test in
agricultural or met. See section 4. section 10 is
horticultural commodity; met.
the care of livestock,
poultry, bees,
fur-bearing animals, or
wildlife.
2. Work on a farm if major
farm duties are in
management or maintenance,
etc., of farm tools or
equipment or salvaging
timber, or clearing brush
or other debris, left by
hurricane.
3. Work in connection with the
production and harvesting
of turpentine and other
oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of
ditches, reservoirs,
canals, or waterways used
only for supplying or
storing water for farming
purposes and not owned
or operated for profit.
6. Processing, packaging,
etc., any commodity in its
unmanufactured state if
employed by farm operator
who produced over half of
commodity processed or by
group of up to 20
unincorporated
farm operators if they
produced all the commodity.*
7. Hatching poultry on a
farm.
8. Production or harvesting of
maple syrup on a farm.
----------------------------------------------------------------------
Farm Employment Doesn't
Include:
1. Handling or processing Taxable under Taxable under
commodities after delivery general employment general FUTA
to terminal market for rules. Farm rules rules. Farm
commercial canning or don't apply. rules don't
freezing. apply.
2. Operating or maintenance of
ditches, canals, reservoirs
or waterways not meeting
tests in (5) above.
3. Processing, packaging,
delivering, etc., any
commodity in its
unmanufactured state if
group of farm operators
don't meet the tests in
(6) above.
4. Household employment.
----------------------------------------------------------------------
Special Employment Situations:
1. Services not in the course Taxable if $150 test Taxable only if
of employer's trade or or $2,500 test is $50 or more is
business on farm operated met (see section 4), paid in a
for profit (cash payments unless performed by quarter and
only). parent employed by employee works
child. on 24 or more
different days
in current or
prior quarter.
2. Workers admitted under Exempt. Exempt.
section 101(a)(15)(H)(ii)
(a) of the Immigration and
Nationality Act on a
temporary basis to perform
agricultural labor ("H-2A"
workers).
3. Family employment. Exempt for Exempt if
employer's child services
under age 18, but performed by
counted for $150 employer's
test or $2,500 test. parent or spouse
Taxable for spouse or by employer's
of employer. child under age
21.
----------------------------------------------------------------------
* For federal unemployment tax, farmwork includes workers employed by
a group of operators, if they produce more than one-half of the
commodity.
======================================================================
13. Federal Income Tax Withholding Methods
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
Wage Bracket Method
Under the wage bracket method, find the proper table (on pages 26-45) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you can't use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.
Adjusting wage bracket withholding for employees claiming over 10 withholding allowances. To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method--2017 Amount for One Withholding Allowance table shown later.
2. Subtract the result from the employee's wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.
Percentage Method
If you don't want to use the wage bracket tables on pages 26-45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
1. Multiply one withholding allowance (see table later) by the number of allowances the employee claims.
2. Subtract that amount from the employee's wages.
3. Determine the amount to withhold from the appropriate table on pages 24 and 25.
Percentage Method--2017 Amount for One Withholding Allowance
----------------------------------------------------------------
One Withholding
Payroll Period Allowance
----------------------------------------------------------------
Weekly $77.90
Biweekly 155.80
Semimonthly 168.80
Monthly 337.50
Quarterly 1,012.50
Semiannually 2,025.00
Annually 4,050.00
Daily or miscellaneous (each day of the payroll
period) 15.60
-----------------------------------------------------------------
Example. An unmarried employee is paid $800 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows.
------------------------------------------------------
1. Total wage payment $800.00
2. One allowance $77.90
3. Allowances claimed on Form W-4 2
4. Multiply line 2 by line 3 $155.80
5. Amount subject to withholding
(subtract line 4 from line 1) $644.20
6. Tax to be withheld on $644.20 from
Table 1 -- single person, page 24 $81.03
------------------------------------------------------
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
Withholding based on annual wages. Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $16,200 (the value of four withholding allowances annually) for a balance of $35,800. Using column (b) of Table 7--Annual Payroll Period on page 25, the annual federal income tax withholding is $3,140. Divide the annual amount by 52. The weekly federal income tax to withhold is $60.38.
Alternative Methods of Federal Income Tax Withholding
Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Pub. 15-A describes these alternative methods.
Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2017)
----------------------------------------------------------------------
TABLE 1 -- WEEKLY Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $44 $0
Over -- But not over -- of excess over --
$44 -- $224 $0.00 plus 10% -- $44
$224 -- $774 $18.00 plus 15% -- $224
$774 -- $1,812 $100.50 plus 25% -- $774
$1,812 -- $3,730 $360.00 plus 28% -- $1,812
$3,730 -- $8,058 $897.04 plus 33% -- $3,730
$8,058 -- $8,090 $2,325.28 plus 35% -- $8,058
$8,090 $2,336.48 plus 39.6% -- $8,090
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $166 $0
Over -- But not over -- of excess over --
$166 -- $525 $0.00 plus 10% -- $166
$525 -- $1,626 $35.90 plus 15% -- $525
$1,626 -- $3,111 $201.05 plus 25% -- $1,626
$3,111 -- $4,654 $572.30 plus 28% -- $3,111
$4,654 -- $8,180 $1,004.34 plus 33% -- $4,654
$8,180 -- $9,218 $2,167.92 plus 35% -- $8,180
$9,218 $2,531.22 plus 39.6% -- $9,218
----------------------------------------------------------------------
TABLE 2 -- BIWEEKLY Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $88 $0
Over -- But not over -- of excess over --
$88 -- $447 $0.00 plus 10% -- $88
$447 -- $1,548 $35.90 plus 15% -- $447
$1,548 -- $3,623 $201.05 plus 25% -- $1,548
$3,623 -- $7,460 $719.80 plus 28% -- $3,623
$7,460 -- $16,115 $1,794.16 plus 33% -- $7,460
$16,115 -- $16,181 $4,650.31 plus 35% -- $16,115
$16,181 $4,673.41 plus 39.6% -- $16,181
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $333 $0
Over -- But not over -- of excess over --
$333 -- $1,050 $0.00 plus 10% -- $333
$1,050 -- $3,252 $71.70 plus 15% -- $1,050
$3,252 -- $6,221 $402.00 plus 25% -- $3,252
$6,221 -- $9,308 $1,144.25 plus 28% -- $6,221
$9,308 -- $16,360 $2,008.61 plus 33% -- $9,308
$16,360 -- $18,437 $4,335.77 plus 35% -- $16,360
$18,437 $5,062.72 plus 39.6% -- $18,437
----------------------------------------------------------------------
TABLE 3 -- SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $96 $0
Over -- But not over -- of excess over --
$96 -- $484 $0.00 plus 10% -- $96
$484 -- $1,677 $38.80 plus 15% -- $484
$1,677 -- $3,925 $217.75 plus 25% -- $1,677
$3,925 -- $8,081 $779.75 plus 28% -- $3,925
$8,081 -- $17,458 $1,943.43 plus 33% -- $8,081
$17,458 -- $17,529 $5,037.84 plus 35% -- $17,458
$17,529 $5,062.69 plus 39.6% -- $17,529
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $360 $0
Over -- But not over -- of excess over --
$360 -- $1,138 $0.00 plus 10% -- $360
$1,138 -- $3,523 $77.80 plus 15% -- $1,138
$3,523 -- $6,740 $435.55 plus 25% -- $3,523
$6,740 -- $10,083 $1,239.80 plus 28% -- $6,740
$10,083 -- $17,723 $2,175.84 plus 33% -- $10,083
$17,723 -- $19,973 $4,697.04 plus 35% -- $17,723
$19,973 $5,484.54 plus 39.6% -- $19,973
----------------------------------------------------------------------
TABLE 4 -- MONTHLY Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $192 $0
Over -- But not over -- of excess over --
$192 -- $969 $0.00 plus 10% -- $192
$969 -- $3,354 $77.70 plus 15% -- $969
$3,354 -- $7,850 $435.45 plus 25% -- $3,354
$7,850 -- $16,163 $1,559.45 plus 28% -- $7,850
$16,163 -- $34,917 $3,887.09 plus 33% -- $16,163
$34,917 -- $35,058 $10,075.91 plus 35% -- $34,917
$35,058 $10,125.26 plus 39.6% -- $35,058
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $721 $0
Over -- But not over -- of excess over --
$721 -- $2,275 $0.00 plus 10% -- $721
$2,275 -- $7,046 $155.40 plus 15% -- $2,275
$7,046 -- $13,479 $871.05 plus 25% -- $7,046
$13,479 -- $20,167 $2,479.30 plus 28% -- $13,479
$20,167 -- $35,446 $4,351.94 plus 33% -- $20,167
$35,446 -- $39,946 $9,394.01 plus 35% -- $35,446
$39,946 $10,969.01 plus 39.6% -- $39,946
----------------------------------------------------------------------
TABLE 5 -- QUARTERLY Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $575 $0
Over -- But not over -- of excess over --
$575 -- $2,906 $0.00 plus 10% -- $575
$2,906 -- $10,063 $233.10 plus 15% -- $2,906
$10,063 -- $23,550 $1,306.65 plus 25% -- $10,063
$23,550 -- $48,488 $4,678.40 plus 28% -- $23,550
$48,488 -- $104,750 $11,661.04 plus 33% -- $48,488
$104,750 -- $105,175 $30,227.50 plus 35% -- $104,750
$105,175 $30,376.25 plus 39.6% -- $105,175
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $2,163 $0
Over -- But not over -- of excess over --
$2,163 -- $6,825 $0.00 plus 10% -- $2,163
$6,825 -- $21,138 $466.20 plus 15% -- $6,825
$21,138 -- $40,438 $2,613.15 plus 25% -- $21,138
$40,438 -- $60,500 $7,438.15 plus 28% -- $40,438
$60,500 -- $106,338 $13,055.51 plus 33% -- $60,500
$106,338 -- $119,838 $28,182.05 plus 35% -- $106,338
$119,838 $32,907.05 plus 39.6% -- $119,838
----------------------------------------------------------------------
TABLE 6 -- SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $1,150 $0
Over -- But not over -- of excess over --
$1,150 -- $5,813 $0.00 plus 10% -- $1,150
$5,813 -- $20,125 $466.30 plus 15% -- $5,813
$20,125 -- $47,100 $2,613.10 plus 25% -- $20,125
$47,100 -- $96,975 $9,356.85 plus 28% -- $47,100
$96,975 -- $209,500 $23,321.85 plus 33% -- $96,975
$209,500 -- $210,350 $60,455.10 plus 35% -- $209,500
$210,350 $60,752.60 plus 39.6% -- $210,350
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $4,325 $0
Over -- But not over -- of excess over --
$4,325 -- $13,650 $0.00 plus 10% -- $4,325
$13,650 -- $42,275 $932.50 plus 15% -- $13,650
$42,275 -- $80,875 $5,226.25 plus 25% -- $42,275
$80,875 -- $121,000 $14,876.25 plus 28% -- $80,875
$121,000 -- $212,675 $26,111.25 plus 33% -- $121,000
$212,675 -- $239,675 $56,364.00 plus 35% -- $212,675
$239,675 $65,814.00 plus 39.6% -- $239,675
----------------------------------------------------------------------
TABLE 7 -- ANNUAL Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $2,300 $0
Over -- But not over -- of excess over --
$2,300 -- $11,625 $0.00 plus 10% -- $2,300
$11,625 -- $40,250 $932.50 plus 15% -- $11,625
$40,250 -- $94,200 $5,226.25 plus 25% -- $40,250
$94,200 -- $193,950 $18,713.75 plus 28% -- $94,200
$193,950 -- $419,000 $46,643.75 plus 33% -- $193,950
$419,000 -- $420,700 $120,910.25 plus 35% -- $419,000
$420,700 $121,505.25 plus 39.6% -- $420,700
(b) MARRIED person --
If the amount of wages
(after subtracting The amount of income
withholding allowances) is: tax to withhold is:
Not over $8,650 $0
Over -- But not over -- of excess over --
$8,650 -- $27,300 $0.00 plus 10% -- $8,650
$27,300 -- $84,550 $1,865.00 plus 15% -- $27,300
$84,550 -- $161,750 $10,452.50 plus 25% -- $84,550
$161,750 -- $242,000 $29,752.50 plus 28% -- $161,750
$242,000 -- $425,350 $52,222.50 plus 33% -- $242,000
$425,350 -- $479,350 $112,728.00 plus 35% -- $425,350
$479,350 $131,628.00 plus 39.6% -- $479,350
----------------------------------------------------------------------
TABLE 8 -- DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household) --
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period The amount of income tax
is: to withhold per day is:
Not over $8.80 $0
Over -- But not over -- of excess over --
$8.80 -- $44.70 $0.00 plus 10% -- $8.80
$44.70 -- $154.80 $3.59 plus 15% -- $44.70
$154.80 -- $362.30 $20.11 plus 25% -- $154.80
$362.30 -- $746.00 $71.99 plus 28% -- $362.30
$746.00 -- $1,611.50 $179.43 plus 33% -- $746.00
$1,611.50 -- $1,618.10 $465.05 plus 35% -- $1,611.50
$1,618.10 $467.36 plus 39.6% -- $1,618.10
(b) MARRIED person --
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period The amount of income tax
is: to withhold per day is:
Not over $33.30 $0
Over -- But not over -- of excess over --
$33.30 -- $105.00 $0.00 plus 10% -- $33.30
$105.00 -- $325.20 $7.17 plus 15% -- $105.00
$325.20 -- $622.10 $40.20 plus 25% -- $325.20
$622.10 -- $930.80 $114.43 plus 28% -- $622.10
$930.80 -- $1,636.00 $200.87 plus 33% -- $930.80
$1,636.00 -- $1,843.70 $433.59 plus 35% -- $1,636.00
$1,843.70 $506.29 plus 39.6% -- $1,843.70
----------------------------------------------------------------------
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons -- WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $55 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 60 1 0 0 0 0 0 0 0 0
60 65 2 0 0 0 0 0 0 0 0
65 70 2 0 0 0 0 0 0 0 0
70 75 3 0 0 0 0 0 0 0 0
75 80 3 0 0 0 0 0 0 0 0
80 85 4 0 0 0 0 0 0 0 0
85 90 4 0 0 0 0 0 0 0 0
90 95 5 0 0 0 0 0 0 0 0
95 100 5 0 0 0 0 0 0 0 0
100 105 6 0 0 0 0 0 0 0 0
105 110 6 0 0 0 0 0 0 0 0
110 115 7 0 0 0 0 0 0 0 0
115 120 7 0 0 0 0 0 0 0 0
120 125 8 0 0 0 0 0 0 0 0
125 130 8 1 0 0 0 0 0 0 0
130 135 9 1 0 0 0 0 0 0 0
135 140 9 2 0 0 0 0 0 0 0
140 145 10 2 0 0 0 0 0 0 0
145 150 10 3 0 0 0 0 0 0 0
150 155 11 3 0 0 0 0 0 0 0
155 160 11 4 0 0 0 0 0 0 0
160 165 12 4 0 0 0 0 0 0 0
165 170 12 5 0 0 0 0 0 0 0
170 175 13 5 0 0 0 0 0 0 0
175 180 13 6 0 0 0 0 0 0 0
180 185 14 6 0 0 0 0 0 0 0
185 190 14 7 0 0 0 0 0 0 0
190 195 15 7 0 0 0 0 0 0 0
195 200 15 8 0 0 0 0 0 0 0
200 210 16 8 1 0 0 0 0 0 0
210 220 17 9 2 0 0 0 0 0 0
220 230 18 10 3 0 0 0 0 0 0
230 240 20 11 4 0 0 0 0 0 0
240 250 21 12 5 0 0 0 0 0 0
250 260 23 13 6 0 0 0 0 0 0
260 270 24 14 7 0 0 0 0 0 0
270 280 26 15 8 0 0 0 0 0 0
280 290 27 16 9 1 0 0 0 0 0
290 300 29 17 10 2 0 0 0 0 0
300 310 30 18 11 3 0 0 0 0 0
310 320 32 20 12 4 0 0 0 0 0
320 330 33 21 13 5 0 0 0 0 0
330 340 35 23 14 6 0 0 0 0 0
340 350 36 24 15 7 0 0 0 0 0
350 360 38 26 16 8 0 0 0 0 0
360 370 39 27 17 9 1 0 0 0 0
370 380 41 29 18 10 2 0 0 0 0
380 390 42 30 19 11 3 0 0 0 0
390 400 44 32 20 12 4 0 0 0 0
400 410 45 33 22 13 5 0 0 0 0
410 420 47 35 23 14 6 0 0 0 0
420 430 48 36 25 15 7 0 0 0 0
430 440 50 38 26 16 8 0 0 0 0
440 450 51 39 28 17 9 1 0 0 0
450 460 53 41 29 18 10 2 0 0 0
460 470 54 42 31 19 11 3 0 0 0
470 480 56 44 32 21 12 4 0 0 0
480 490 57 45 34 22 13 5 0 0 0
490 500 59 47 35 24 14 6 0 0 0
500 510 60 48 37 25 15 7 0 0 0
510 520 62 50 38 27 16 8 0 0 0
520 530 63 51 40 28 17 9 1 0 0
530 540 65 53 41 30 18 10 2 0 0
540 550 66 54 43 31 19 11 3 0 0
550 560 68 56 44 33 21 12 4 0 0
560 570 69 57 46 34 22 13 5 0 0
570 580 71 59 47 36 24 14 6 0 0
580 590 72 60 49 37 25 15 7 0 0
590 600 74 62 50 39 27 16 8 1 0
600 610 75 63 52 40 28 17 9 2 0
610 620 77 65 53 42 30 18 10 3 0
620 630 78 66 55 43 31 20 11 4 0
630 640 80 68 56 45 33 21 12 5 0
640 650 81 69 58 46 34 23 13 6 0
650 660 83 71 59 48 36 24 14 7 0
660 670 84 72 61 49 37 26 15 8 0
670 680 86 74 62 51 39 27 16 9 1
680 690 87 75 64 52 40 29 17 10 2
690 700 89 77 65 54 42 30 19 11 3
700 710 90 78 67 55 43 32 20 12 4
710 720 92 80 68 57 45 33 22 13 5
720 730 93 81 70 58 46 35 23 14 6
730 740 95 83 71 60 48 36 25 15 7
740 750 96 84 73 61 49 38 26 16 8
750 760 98 86 74 63 51 39 28 17 9
760 770 99 87 76 64 52 41 29 18 10
770 780 101 89 77 66 54 42 31 19 11
780 790 103 90 79 67 55 44 32 20 12
790 800 106 92 80 69 57 45 34 22 13
800 810 108 93 82 70 58 47 35 23 14
810 820 111 95 83 72 60 48 37 25 15
820 830 113 96 85 73 61 50 38 26 16
830 840 116 98 86 75 63 51 40 28 17
840 850 118 99 88 76 64 53 41 29 18
850 860 121 101 89 78 66 54 43 31 19
860 870 123 104 91 79 67 56 44 32 21
870 880 126 106 92 81 69 57 46 34 22
880 890 128 109 94 82 70 59 47 35 24
890 900 131 111 95 84 72 60 49 37 25
900 910 133 114 97 85 73 62 50 38 27
910 920 136 116 98 87 75 63 52 40 28
920 930 138 119 100 88 76 65 53 41 30
930 940 141 121 102 90 78 66 55 43 31
940 950 143 124 104 91 79 68 56 44 33
950 960 146 126 107 93 81 69 58 46 34
960 970 148 129 109 94 82 71 59 47 36
970 980 151 131 112 96 84 72 61 49 37
980 990 153 134 114 97 85 74 62 50 39
990 1,000 156 136 117 99 87 75 64 52 40
1,000 1,010 158 139 119 100 88 77 65 53 42
1,010 1,020 161 141 122 102 90 78 67 55 43
1,020 1,030 163 144 124 105 91 80 68 56 45
1,030 1,040 166 146 127 107 93 81 70 58 46
1,040 1,050 168 149 129 110 94 83 71 59 48
1,050 1,060 171 151 132 112 96 84 73 61 49
1,060 1,070 173 154 134 115 97 86 74 62 51
1,070 1,080 176 156 137 117 99 87 76 64 52
1,080 1,090 178 159 139 120 100 89 77 65 54
1,090 1,100 181 161 142 122 103 90 79 67 55
1,100 1,110 183 164 144 125 105 92 80 68 57
1,110 1,120 186 166 147 127 108 93 82 70 58
1,120 1,130 188 169 149 130 110 95 83 71 60
1,130 1,140 191 171 152 132 113 96 85 73 61
1,140 1,150 193 174 154 135 115 98 86 74 63
1,150 1,160 196 176 157 137 118 99 88 76 64
1,160 1,170 198 179 159 140 120 101 89 77 66
1,170 1,180 201 181 162 142 123 103 91 79 67
1,180 1,190 203 184 164 145 125 106 92 80 69
1,190 1,200 206 186 167 147 128 108 94 82 70
1,200 1,210 208 189 169 150 130 111 95 83 72
1,210 1,220 211 191 172 152 133 113 97 85 73
1,220 1,230 213 194 174 155 135 116 98 86 75
1,230 1,240 216 196 177 157 138 118 100 88 76
1,240 1,250 218 199 179 160 140 121 101 89 78
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $55 $0 $0
55 60 0 0
60 65 0 0
65 70 0 0
70 75 0 0
75 80 0 0
80 85 0 0
85 90 0 0
90 95 0 0
95 100 0 0
100 105 0 0
105 110 0 0
110 115 0 0
115 120 0 0
120 125 0 0
125 130 0 0
130 135 0 0
135 140 0 0
140 145 0 0
145 150 0 0
150 155 0 0
155 160 0 0
160 165 0 0
165 170 0 0
170 175 0 0
175 180 0 0
180 185 0 0
185 190 0 0
190 195 0 0
195 200 0 0
200 210 0 0
210 220 0 0
220 230 0 0
230 240 0 0
240 250 0 0
250 260 0 0
260 270 0 0
270 280 0 0
280 290 0 0
290 300 0 0
300 310 0 0
310 320 0 0
320 330 0 0
330 340 0 0
340 350 0 0
350 360 0 0
360 370 0 0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 510 0 0
510 520 0 0
520 530 0 0
530 540 0 0
540 550 0 0
550 560 0 0
560 570 0 0
570 580 0 0
580 590 0 0
590 600 0 0
600 610 0 0
610 620 0 0
620 630 0 0
630 640 0 0
640 650 0 0
650 660 0 0
660 670 0 0
670 680 0 0
680 690 0 0
690 700 0 0
700 710 0 0
710 720 0 0
720 730 0 0
730 740 0 0
740 750 0 0
750 760 1 0
760 770 2 0
770 780 3 0
780 790 4 0
790 800 5 0
800 810 6 0
810 820 7 0
820 830 8 0
830 840 9 1
840 850 10 2
850 860 11 3
860 870 12 4
870 880 13 5
880 890 14 6
890 900 15 7
900 910 16 8
910 920 17 9
920 930 18 10
930 940 20 11
940 950 21 12
950 960 23 13
960 970 24 14
970 980 26 15
980 990 27 16
990 1,000 29 17
1,000 1,010 30 18
1,010 1,020 32 20
1,020 1,030 33 21
1,030 1,040 35 23
1,040 1,050 36 24
1,050 1,060 38 26
1,060 1,070 39 27
1,070 1,080 41 29
1,080 1,090 42 30
1,090 1,100 44 32
1,100 1,110 45 33
1,110 1,120 47 35
1,120 1,130 48 36
1,130 1,140 50 38
1,140 1,150 51 39
1,150 1,160 53 41
1,160 1,170 54 42
1,170 1,180 56 44
1,180 1,190 57 45
1,190 1,200 59 47
1,200 1,210 60 48
1,210 1,220 62 50
1,220 1,230 63 51
1,230 1,240 65 53
1,240 1,250 66 54
------------------------------
$1,250 and Use Table
over 1(a) for
a SINGLE
person on
page 24.
Also see the
instructions
on page 23.
------------------------------
MARRIED Persons -- WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $170 $0 $0 $0 $0 $0 $0 $0 $0 $0
170 175 1 0 0 0 0 0 0 0 0
175 180 1 0 0 0 0 0 0 0 0
180 185 2 0 0 0 0 0 0 0 0
185 190 2 0 0 0 0 0 0 0 0
190 195 3 0 0 0 0 0 0 0 0
195 200 3 0 0 0 0 0 0 0 0
200 210 4 0 0 0 0 0 0 0 0
210 220 5 0 0 0 0 0 0 0 0
220 230 6 0 0 0 0 0 0 0 0
230 240 7 0 0 0 0 0 0 0 0
240 250 8 0 0 0 0 0 0 0 0
250 260 9 1 0 0 0 0 0 0 0
260 270 10 2 0 0 0 0 0 0 0
270 280 11 3 0 0 0 0 0 0 0
280 290 12 4 0 0 0 0 0 0 0
290 300 13 5 0 0 0 0 0 0 0
300 310 14 6 0 0 0 0 0 0 0
310 320 15 7 0 0 0 0 0 0 0
320 330 16 8 0 0 0 0 0 0 0
330 340 17 9 1 0 0 0 0 0 0
340 350 18 10 2 0 0 0 0 0 0
350 360 19 11 3 0 0 0 0 0 0
360 370 20 12 4 0 0 0 0 0 0
370 380 21 13 5 0 0 0 0 0 0
380 390 22 14 6 0 0 0 0 0 0
390 400 23 15 7 0 0 0 0 0 0
400 410 24 16 8 1 0 0 0 0 0
410 420 25 17 9 2 0 0 0 0 0
420 430 26 18 10 3 0 0 0 0 0
430 440 27 19 11 4 0 0 0 0 0
440 450 28 20 12 5 0 0 0 0 0
450 460 29 21 13 6 0 0 0 0 0
460 470 30 22 14 7 0 0 0 0 0
470 480 31 23 15 8 0 0 0 0 0
480 490 32 24 16 9 1 0 0 0 0
490 500 33 25 17 10 2 0 0 0 0
500 510 34 26 18 11 3 0 0 0 0
510 520 35 27 19 12 4 0 0 0 0
520 530 36 28 20 13 5 0 0 0 0
530 540 37 29 21 14 6 0 0 0 0
540 550 39 30 22 15 7 0 0 0 0
550 560 40 31 23 16 8 0 0 0 0
560 570 42 32 24 17 9 1 0 0 0
570 580 43 33 25 18 10 2 0 0 0
580 590 45 34 26 19 11 3 0 0 0
590 600 46 35 27 20 12 4 0 0 0
600 610 48 36 28 21 13 5 0 0 0
610 620 49 38 29 22 14 6 0 0 0
620 630 51 39 30 23 15 7 0 0 0
630 640 52 41 31 24 16 8 0 0 0
640 650 54 42 32 25 17 9 1 0 0
650 660 55 44 33 26 18 10 2 0 0
660 670 57 45 34 27 19 11 3 0 0
670 680 58 47 35 28 20 12 4 0 0
680 690 60 48 37 29 21 13 5 0 0
690 700 61 50 38 30 22 14 6 0 0
700 710 63 51 40 31 23 15 7 0 0
710 720 64 53 41 32 24 16 8 0 0
720 730 66 54 43 33 25 17 9 1 0
730 740 67 56 44 34 26 18 10 2 0
740 750 69 57 46 35 27 19 11 3 0
750 760 70 59 47 36 28 20 12 4 0
760 770 72 60 49 37 29 21 13 5 0
770 780 73 62 50 38 30 22 14 6 0
780 790 75 63 52 40 31 23 15 7 0
790 800 76 65 53 41 32 24 16 8 1
800 810 78 66 55 43 33 25 17 9 2
810 820 79 68 56 44 34 26 18 10 3
820 830 81 69 58 46 35 27 19 11 4
830 840 82 71 59 47 36 28 20 12 5
840 850 84 72 61 49 37 29 21 13 6
850 860 85 74 62 50 39 30 22 14 7
860 870 87 75 64 52 40 31 23 15 8
870 880 88 77 65 53 42 32 24 16 9
880 890 90 78 67 55 43 33 25 17 10
890 900 91 80 68 56 45 34 26 18 11
900 910 93 81 70 58 46 35 27 19 12
910 920 94 83 71 59 48 36 28 20 13
920 930 96 84 73 61 49 37 29 21 14
930 940 97 86 74 62 51 39 30 22 15
940 950 99 87 76 64 52 40 31 23 16
950 960 100 89 77 65 54 42 32 24 17
960 970 102 90 79 67 55 43 33 25 18
970 980 103 92 80 68 57 45 34 26 19
980 990 105 93 82 70 58 46 35 27 20
990 1,000 106 95 83 71 60 48 36 28 21
1,000 1,010 108 96 85 73 61 49 38 29 22
1,010 1,020 109 98 86 74 63 51 39 30 23
1,020 1,030 111 99 88 76 64 52 41 31 24
1,030 1,040 112 101 89 77 66 54 42 32 25
1,040 1,050 114 102 91 79 67 55 44 33 26
1,050 1,060 115 104 92 80 69 57 45 34 27
1,060 1,070 117 105 94 82 70 58 47 35 28
1,070 1,080 118 107 95 83 72 60 48 37 29
1,080 1,090 120 108 97 85 73 61 50 38 30
1,090 1,100 121 110 98 86 75 63 51 40 31
1,100 1,110 123 111 100 88 76 64 53 41 32
1,110 1,120 124 113 101 89 78 66 54 43 33
1,120 1,130 126 114 103 91 79 67 56 44 34
1,130 1,140 127 116 104 92 81 69 57 46 35
1,140 1,150 129 117 106 94 82 70 59 47 36
1,150 1,160 130 119 107 95 84 72 60 49 37
1,160 1,170 132 120 109 97 85 73 62 50 38
1,170 1,180 133 122 110 98 87 75 63 52 40
1,180 1,190 135 123 112 100 88 76 65 53 41
1,190 1,200 136 125 113 101 90 78 66 55 43
1,200 1,210 138 126 115 103 91 79 68 56 44
1,210 1,220 139 128 116 104 93 81 69 58 46
1,220 1,230 141 129 118 106 94 82 71 59 47
1,230 1,240 142 131 119 107 96 84 72 61 49
1,240 1,250 144 132 121 109 97 85 74 62 50
1,250 1,260 145 134 122 110 99 87 75 64 52
1,260 1,270 147 135 124 112 100 88 77 65 53
1,270 1,280 148 137 125 113 102 90 78 67 55
1,280 1,290 150 138 127 115 103 91 80 68 56
1,290 1,300 151 140 128 116 105 93 81 70 58
1,300 1,310 153 141 130 118 106 94 83 71 59
1,310 1,320 154 143 131 119 108 96 84 73 61
1,320 1,330 156 144 133 121 109 97 86 74 62
1,330 1,340 157 146 134 122 111 99 87 76 64
1,340 1,350 159 147 136 124 112 100 89 77 65
1,350 1,360 160 149 137 125 114 102 90 79 67
1,360 1,370 162 150 139 127 115 103 92 80 68
1,370 1,380 163 152 140 128 117 105 93 82 70
1,380 1,390 165 153 142 130 118 106 95 83 71
1,390 1,400 166 155 143 131 120 108 96 85 73
1,400 1,410 168 156 145 133 121 109 98 86 74
1,410 1,420 169 158 146 134 123 111 99 88 76
1,420 1,430 171 159 148 136 124 112 101 89 77
1,430 1,440 172 161 149 137 126 114 102 91 79
1,440 1,450 174 162 151 139 127 115 104 92 80
1,450 1,460 175 164 152 140 129 117 105 94 82
1,460 1,470 177 165 154 142 130 118 107 95 83
1,470 1,480 178 167 155 143 132 120 108 97 85
1,480 1,490 180 168 157 145 133 121 110 98 86
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $170 $0 $0
170 175 0 0
175 180 0 0
180 185 0 0
185 190 0 0
190 195 0 0
195 200 0 0
200 210 0 0
210 220 0 0
220 230 0 0
230 240 0 0
240 250 0 0
250 260 0 0
260 270 0 0
270 280 0 0
280 290 0 0
290 300 0 0
300 310 0 0
310 320 0 0
320 330 0 0
330 340 0 0
340 350 0 0
350 360 0 0
360 370 0 0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 510 0 0
510 520 0 0
520 530 0 0
530 540 0 0
540 550 0 0
550 560 0 0
560 570 0 0
570 580 0 0
580 590 0 0
590 600 0 0
600 610 0 0
610 620 0 0
620 630 0 0
630 640 0 0
640 650 0 0
650 660 0 0
660 670 0 0
670 680 0 0
680 690 0 0
690 700 0 0
700 710 0 0
710 720 0 0
720 730 0 0
730 740 0 0
740 750 0 0
750 760 0 0
760 770 0 0
770 780 0 0
780 790 0 0
790 800 0 0
800 810 0 0
810 820 0 0
820 830 0 0
830 840 0 0
840 850 0 0
850 860 0 0
860 870 0 0
870 880 1 0
880 890 2 0
890 900 3 0
900 910 4 0
910 920 5 0
920 930 6 0
930 940 7 0
940 950 8 0
950 960 9 1
960 970 10 2
970 980 11 3
980 990 12 4
990 1,000 13 5
1,000 1,010 14 6
1,010 1,020 15 7
1,020 1,030 16 8
1,030 1,040 17 9
1,040 1,050 18 10
1,050 1,060 19 11
1,060 1,070 20 12
1,070 1,080 21 13
1,080 1,090 22 14
1,090 1,100 23 15
1,100 1,110 24 16
1,110 1,120 25 17
1,120 1,130 26 18
1,130 1,140 27 19
1,140 1,150 28 20
1,150 1,160 29 21
1,160 1,170 30 22
1,170 1,180 31 23
1,180 1,190 32 24
1,190 1,200 33 25
1,200 1,210 34 26
1,210 1,220 35 27
1,220 1,230 36 28
1,230 1,240 37 29
1,240 1,250 39 30
1,250 1,260 40 31
1,260 1,270 42 32
1,270 1,280 43 33
1,280 1,290 45 34
1,290 1,300 46 35
1,300 1,310 48 36
1,310 1,320 49 38
1,320 1,330 51 39
1,330 1,340 52 41
1,340 1,350 54 42
1,350 1,360 55 44
1,360 1,370 57 45
1,370 1,380 58 47
1,380 1,390 60 48
1,390 1,400 61 50
1,400 1,410 63 51
1,410 1,420 64 53
1,420 1,430 66 54
1,430 1,440 67 56
1,440 1,450 69 57
1,450 1,460 70 59
1,460 1,470 72 60
1,470 1,480 73 62
1,480 1,490 75 63
------------------------------
$1,490 and Use Table
over 1(b) for
a MARRIED
person on
page 24.
Also see the
instructions
on page 23.
------------------------------
SINGLE Persons -- BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 2 0 0 0 0 0 0 0 0
110 115 2 0 0 0 0 0 0 0 0
115 120 3 0 0 0 0 0 0 0 0
120 125 3 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0
130 135 4 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0
140 145 5 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0
150 155 6 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0
160 165 7 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0
170 175 8 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0
180 185 9 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0
190 195 10 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0
200 205 11 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0
210 215 12 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0
220 225 13 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0
230 235 14 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0
240 245 15 0 0 0 0 0 0 0 0
245 250 16 0 0 0 0 0 0 0 0
250 260 17 1 0 0 0 0 0 0 0
260 270 18 2 0 0 0 0 0 0 0
270 280 19 3 0 0 0 0 0 0 0
280 290 20 4 0 0 0 0 0 0 0
290 300 21 5 0 0 0 0 0 0 0
300 310 22 6 0 0 0 0 0 0 0
310 320 23 7 0 0 0 0 0 0 0
320 330 24 8 0 0 0 0 0 0 0
330 340 25 9 0 0 0 0 0 0 0
340 350 26 10 0 0 0 0 0 0 0
350 360 27 11 0 0 0 0 0 0 0
360 370 28 12 0 0 0 0 0 0 0
370 380 29 13 0 0 0 0 0 0 0
380 390 30 14 0 0 0 0 0 0 0
390 400 31 15 0 0 0 0 0 0 0
400 410 32 16 1 0 0 0 0 0 0
410 420 33 17 2 0 0 0 0 0 0
420 430 34 18 3 0 0 0 0 0 0
430 440 35 19 4 0 0 0 0 0 0
440 450 36 20 5 0 0 0 0 0 0
450 460 37 21 6 0 0 0 0 0 0
460 470 39 22 7 0 0 0 0 0 0
470 480 40 23 8 0 0 0 0 0 0
480 490 42 24 9 0 0 0 0 0 0
490 500 43 25 10 0 0 0 0 0 0
500 520 45 27 11 0 0 0 0 0 0
520 540 48 29 13 0 0 0 0 0 0
540 560 51 31 15 0 0 0 0 0 0
560 580 54 33 17 1 0 0 0 0 0
580 600 57 35 19 3 0 0 0 0 0
600 620 60 37 21 5 0 0 0 0 0
620 640 63 40 23 7 0 0 0 0 0
640 660 66 43 25 9 0 0 0 0 0
660 680 69 46 27 11 0 0 0 0 0
680 700 72 49 29 13 0 0 0 0 0
700 720 75 52 31 15 0 0 0 0 0
720 740 78 55 33 17 2 0 0 0 0
740 760 81 58 35 19 4 0 0 0 0
760 780 84 61 38 21 6 0 0 0 0
780 800 87 64 41 23 8 0 0 0 0
800 820 90 67 44 25 10 0 0 0 0
820 840 93 70 47 27 12 0 0 0 0
840 860 96 73 50 29 14 0 0 0 0
860 880 99 76 53 31 16 0 0 0 0
880 900 102 79 56 33 18 2 0 0 0
900 920 105 82 59 35 20 4 0 0 0
920 940 108 85 62 38 22 6 0 0 0
940 960 111 88 65 41 24 8 0 0 0
960 980 114 91 68 44 26 10 0 0 0
980 1,000 117 94 71 47 28 12 0 0 0
1,000 1,020 120 97 74 50 30 14 0 0 0
1,020 1,040 123 100 77 53 32 16 1 0 0
1,040 1,060 126 103 80 56 34 18 3 0 0
1,060 1,080 129 106 83 59 36 20 5 0 0
1,080 1,100 132 109 86 62 39 22 7 0 0
1,100 1,120 135 112 89 65 42 24 9 0 0
1,120 1,140 138 115 92 68 45 26 11 0 0
1,140 1,160 141 118 95 71 48 28 13 0 0
1,160 1,180 144 121 98 74 51 30 15 0 0
1,180 1,200 147 124 101 77 54 32 17 1 0
1,200 1,220 150 127 104 80 57 34 19 3 0
1,220 1,240 153 130 107 83 60 36 21 5 0
1,240 1,260 156 133 110 86 63 39 23 7 0
1,260 1,280 159 136 113 89 66 42 25 9 0
1,280 1,300 162 139 116 92 69 45 27 11 0
1,300 1,320 165 142 119 95 72 48 29 13 0
1,320 1,340 168 145 122 98 75 51 31 15 0
1,340 1,360 171 148 125 101 78 54 33 17 2
1,360 1,380 174 151 128 104 81 57 35 19 4
1,380 1,400 177 154 131 107 84 60 37 21 6
1,400 1,420 180 157 134 110 87 63 40 23 8
1,420 1,440 183 160 137 113 90 66 43 25 10
1,440 1,460 186 163 140 116 93 69 46 27 12
1,460 1,480 189 166 143 119 96 72 49 29 14
1,480 1,500 192 169 146 122 99 75 52 31 16
1,500 1,520 195 172 149 125 102 78 55 33 18
1,520 1,540 198 175 152 128 105 81 58 35 20
1,540 1,560 201 178 155 131 108 84 61 38 22
1,560 1,580 206 181 158 134 111 87 64 41 24
1,580 1,600 211 184 161 137 114 90 67 44 26
1,600 1,620 216 187 164 140 117 93 70 47 28
1,620 1,640 221 190 167 143 120 96 73 50 30
1,640 1,660 226 193 170 146 123 99 76 53 32
1,660 1,680 231 196 173 149 126 102 79 56 34
1,680 1,700 236 199 176 152 129 105 82 59 36
1,700 1,720 241 203 179 155 132 108 85 62 38
1,720 1,740 246 208 182 158 135 111 88 65 41
1,740 1,760 251 213 185 161 138 114 91 68 44
1,760 1,780 256 218 188 164 141 117 94 71 47
1,780 1,800 261 223 191 167 144 120 97 74 50
1,800 1,820 266 228 194 170 147 123 100 77 53
1,820 1,840 271 233 197 173 150 126 103 80 56
1,840 1,860 276 238 200 176 153 129 106 83 59
1,860 1,880 281 243 204 179 156 132 109 86 62
1,880 1,900 286 248 209 182 159 135 112 89 65
1,900 1,920 291 253 214 185 162 138 115 92 68
1,920 1,940 296 258 219 188 165 141 118 95 71
1,940 1,960 301 263 224 191 168 144 121 98 74
1,960 1,980 306 268 229 194 171 147 124 101 77
1,980 2,000 311 273 234 197 174 150 127 104 80
2,000 2,020 316 278 239 200 177 153 130 107 83
2,020 2,040 321 283 244 205 180 156 133 110 86
2,040 2,060 326 288 249 210 183 159 136 113 89
2,060 2,080 331 293 254 215 186 162 139 116 92
2,080 2,100 336 298 259 220 189 165 142 119 95
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $105 $0 $0
105 110 0 0
110 115 0 0
115 120 0 0
120 125 0 0
125 130 0 0
130 135 0 0
135 140 0 0
140 145 0 0
145 150 0 0
150 155 0 0
155 160 0 0
160 165 0 0
165 170 0 0
170 175 0 0
175 180 0 0
180 185 0 0
185 190 0 0
190 195 0 0
195 200 0 0
200 205 0 0
205 210 0 0
210 215 0 0
215 220 0 0
220 225 0 0
225 230 0 0
230 235 0 0
235 240 0 0
240 245 0 0
245 250 0 0
250 260 0 0
260 270 0 0
270 280 0 0
280 290 0 0
290 300 0 0
300 310 0 0
310 320 0 0
320 330 0 0
330 340 0 0
340 350 0 0
350 360 0 0
360 370 0 0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 520 0 0
520 540 0 0
540 560 0 0
560 580 0 0
580 600 0 0
600 620 0 0
620 640 0 0
640 660 0 0
660 680 0 0
680 700 0 0
700 720 0 0
720 740 0 0
740 760 0 0
760 780 0 0
780 800 0 0
800 820 0 0
820 840 0 0
840 860 0 0
860 880 0 0
880 900 0 0
900 920 0 0
920 940 0 0
940 960 0 0
960 980 0 0
980 1,000 0 0
1,000 1,020 0 0
1,020 1,040 0 0
1,040 1,060 0 0
1,060 1,080 0 0
1,080 1,100 0 0
1,100 1,120 0 0
1,120 1,140 0 0
1,140 1,160 0 0
1,160 1,180 0 0
1,180 1,200 0 0
1,200 1,220 0 0
1,220 1,240 0 0
1,240 1,260 0 0
1,260 1,280 0 0
1,280 1,300 0 0
1,300 1,320 0 0
1,320 1,340 0 0
1,340 1,360 0 0
1,360 1,380 0 0
1,380 1,400 0 0
1,400 1,420 0 0
1,420 1,440 0 0
1,440 1,460 0 0
1,460 1,480 0 0
1,480 1,500 0 0
1,500 1,520 2 0
1,520 1,540 4 0
1,540 1,560 6 0
1,560 1,580 8 0
1,580 1,600 10 0
1,600 1,620 12 0
1,620 1,640 14 0
1,640 1,660 16 0
1,660 1,680 18 2
1,680 1,700 20 4
1,700 1,720 22 6
1,720 1,740 24 8
1,740 1,760 26 10
1,760 1,780 28 12
1,780 1,800 30 14
1,800 1,820 32 16
1,820 1,840 34 18
1,840 1,860 36 20
1,860 1,880 39 22
1,880 1,900 42 24
1,900 1,920 45 26
1,920 1,940 48 28
1,940 1,960 51 30
1,960 1,980 54 32
1,980 2,000 57 34
2,000 2,020 60 37
2,020 2,040 63 40
2,040 2,060 66 43
2,060 2,080 69 46
2,080 2,100 72 49
------------------------------
$2,100 and Use Table
over 2(a) for a
SINGLE
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
MARRIED Persons -- BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $340 $0 $0 $0 $0 $0 $0 $0 $0 $0
340 350 1 0 0 0 0 0 0 0 0
350 360 2 0 0 0 0 0 0 0 0
360 370 3 0 0 0 0 0 0 0 0
370 380 4 0 0 0 0 0 0 0 0
380 390 5 0 0 0 0 0 0 0 0
390 400 6 0 0 0 0 0 0 0 0
400 410 7 0 0 0 0 0 0 0 0
410 420 8 0 0 0 0 0 0 0 0
420 430 9 0 0 0 0 0 0 0 0
430 440 10 0 0 0 0 0 0 0 0
440 450 11 0 0 0 0 0 0 0 0
450 460 12 0 0 0 0 0 0 0 0
460 470 13 0 0 0 0 0 0 0 0
470 480 14 0 0 0 0 0 0 0 0
480 490 15 0 0 0 0 0 0 0 0
490 500 16 1 0 0 0 0 0 0 0
500 520 18 2 0 0 0 0 0 0 0
520 540 20 4 0 0 0 0 0 0 0
540 560 22 6 0 0 0 0 0 0 0
560 580 24 8 0 0 0 0 0 0 0
580 600 26 10 0 0 0 0 0 0 0
600 620 28 12 0 0 0 0 0 0 0
620 640 30 14 0 0 0 0 0 0 0
640 660 32 16 1 0 0 0 0 0 0
660 680 34 18 3 0 0 0 0 0 0
680 700 36 20 5 0 0 0 0 0 0
700 720 38 22 7 0 0 0 0 0 0
720 740 40 24 9 0 0 0 0 0 0
740 760 42 26 11 0 0 0 0 0 0
760 780 44 28 13 0 0 0 0 0 0
780 800 46 30 15 0 0 0 0 0 0
800 820 48 32 17 1 0 0 0 0 0
820 840 50 34 19 3 0 0 0 0 0
840 860 52 36 21 5 0 0 0 0 0
860 880 54 38 23 7 0 0 0 0 0
880 900 56 40 25 9 0 0 0 0 0
900 920 58 42 27 11 0 0 0 0 0
920 940 60 44 29 13 0 0 0 0 0
940 960 62 46 31 15 0 0 0 0 0
960 980 64 48 33 17 1 0 0 0 0
980 1,000 66 50 35 19 3 0 0 0 0
1,000 1,020 68 52 37 21 5 0 0 0 0
1,020 1,040 70 54 39 23 7 0 0 0 0
1,040 1,060 72 56 41 25 9 0 0 0 0
1,060 1,080 75 58 43 27 11 0 0 0 0
1,080 1,100 78 60 45 29 13 0 0 0 0
1,100 1,120 81 62 47 31 15 0 0 0 0
1,120 1,140 84 64 49 33 17 2 0 0 0
1,140 1,160 87 66 51 35 19 4 0 0 0
1,160 1,180 90 68 53 37 21 6 0 0 0
1,180 1,200 93 70 55 39 23 8 0 0 0
1,200 1,220 96 72 57 41 25 10 0 0 0
1,220 1,240 99 75 59 43 27 12 0 0 0
1,240 1,260 102 78 61 45 29 14 0 0 0
1,260 1,280 105 81 63 47 31 16 0 0 0
1,280 1,300 108 84 65 49 33 18 2 0 0
1,300 1,320 111 87 67 51 35 20 4 0 0
1,320 1,340 114 90 69 53 37 22 6 0 0
1,340 1,360 117 93 71 55 39 24 8 0 0
1,360 1,380 120 96 73 57 41 26 10 0 0
1,380 1,400 123 99 76 59 43 28 12 0 0
1,400 1,420 126 102 79 61 45 30 14 0 0
1,420 1,440 129 105 82 63 47 32 16 1 0
1,440 1,460 132 108 85 65 49 34 18 3 0
1,460 1,480 135 111 88 67 51 36 20 5 0
1,480 1,500 138 114 91 69 53 38 22 7 0
1,500 1,520 141 117 94 71 55 40 24 9 0
1,520 1,540 144 120 97 74 57 42 26 11 0
1,540 1,560 147 123 100 77 59 44 28 13 0
1,560 1,580 150 126 103 80 61 46 30 15 0
1,580 1,600 153 129 106 83 63 48 32 17 1
1,600 1,620 156 132 109 86 65 50 34 19 3
1,620 1,640 159 135 112 89 67 52 36 21 5
1,640 1,660 162 138 115 92 69 54 38 23 7
1,660 1,680 165 141 118 95 71 56 40 25 9
1,680 1,700 168 144 121 98 74 58 42 27 11
1,700 1,720 171 147 124 101 77 60 44 29 13
1,720 1,740 174 150 127 104 80 62 46 31 15
1,740 1,760 177 153 130 107 83 64 48 33 17
1,760 1,780 180 156 133 110 86 66 50 35 19
1,780 1,800 183 159 136 113 89 68 52 37 21
1,800 1,820 186 162 139 116 92 70 54 39 23
1,820 1,840 189 165 142 119 95 72 56 41 25
1,840 1,860 192 168 145 122 98 75 58 43 27
1,860 1,880 195 171 148 125 101 78 60 45 29
1,880 1,900 198 174 151 128 104 81 62 47 31
1,900 1,920 201 177 154 131 107 84 64 49 33
1,920 1,940 204 180 157 134 110 87 66 51 35
1,940 1,960 207 183 160 137 113 90 68 53 37
1,960 1,980 210 186 163 140 116 93 70 55 39
1,980 2,000 213 189 166 143 119 96 73 57 41
2,000 2,020 216 192 169 146 122 99 76 59 43
2,020 2,040 219 195 172 149 125 102 79 61 45
2,040 2,060 222 198 175 152 128 105 82 63 47
2,060 2,080 225 201 178 155 131 108 85 65 49
2,080 2,100 228 204 181 158 134 111 88 67 51
2,100 2,120 231 207 184 161 137 114 91 69 53
2,120 2,140 234 210 187 164 140 117 94 71 55
2,140 2,160 237 213 190 167 143 120 97 73 57
2,160 2,180 240 216 193 170 146 123 100 76 59
2,180 2,200 243 219 196 173 149 126 103 79 61
2,200 2,220 246 222 199 176 152 129 106 82 63
2,220 2,240 249 225 202 179 155 132 109 85 65
2,240 2,260 252 228 205 182 158 135 112 88 67
2,260 2,280 255 231 208 185 161 138 115 91 69
2,280 2,300 258 234 211 188 164 141 118 94 71
2,300 2,320 261 237 214 191 167 144 121 97 74
2,320 2,340 264 240 217 194 170 147 124 100 77
2,340 2,360 267 243 220 197 173 150 127 103 80
2,360 2,380 270 246 223 200 176 153 130 106 83
2,380 2,400 273 249 226 203 179 156 133 109 86
2,400 2,420 276 252 229 206 182 159 136 112 89
2,420 2,440 279 255 232 209 185 162 139 115 92
2,440 2,460 282 258 235 212 188 165 142 118 95
2,460 2,480 285 261 238 215 191 168 145 121 98
2,480 2,500 288 264 241 218 194 171 148 124 101
2,500 2,520 291 267 244 221 197 174 151 127 104
2,520 2,540 294 270 247 224 200 177 154 130 107
2,540 2,560 297 273 250 227 203 180 157 133 110
2,560 2,580 300 276 253 230 206 183 160 136 113
2,580 2,600 303 279 256 233 209 186 163 139 116
2,600 2,620 306 282 259 236 212 189 166 142 119
2,620 2,640 309 285 262 239 215 192 169 145 122
2,640 2,660 312 288 265 242 218 195 172 148 125
2,660 2,680 315 291 268 245 221 198 175 151 128
2,680 2,700 318 294 271 248 224 201 178 154 131
2,700 2,720 321 297 274 251 227 204 181 157 134
2,720 2,740 324 300 277 254 230 207 184 160 137
2,740 2,760 327 303 280 257 233 210 187 163 140
2,760 2,780 330 306 283 260 236 213 190 166 143
2,780 2,800 333 309 286 263 239 216 193 169 146
2,800 2,820 336 312 289 266 242 219 196 172 149
2,820 2,840 339 315 292 269 245 222 199 175 152
2,840 2,860 342 318 295 272 248 225 202 178 155
2,860 2,880 345 321 298 275 251 228 205 181 158
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $340 $0 $0
340 350 0 0
350 360 0 0
360 370 0 0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 520 0 0
520 540 0 0
540 560 0 0
560 580 0 0
580 600 0 0
600 620 0 0
620 640 0 0
640 660 0 0
660 680 0 0
680 700 0 0
700 720 0 0
720 740 0 0
740 760 0 0
760 780 0 0
780 800 0 0
800 820 0 0
820 840 0 0
840 860 0 0
860 880 0 0
880 900 0 0
900 920 0 0
920 940 0 0
940 960 0 0
960 980 0 0
980 1,000 0 0
1,000 1,020 0 0
1,020 1,040 0 0
1,040 1,060 0 0
1,060 1,080 0 0
1,080 1,100 0 0
1,100 1,120 0 0
1,120 1,140 0 0
1,140 1,160 0 0
1,160 1,180 0 0
1,180 1,200 0 0
1,200 1,220 0 0
1,220 1,240 0 0
1,240 1,260 0 0
1,260 1,280 0 0
1,280 1,300 0 0
1,300 1,320 0 0
1,320 1,340 0 0
1,340 1,360 0 0
1,360 1,380 0 0
1,380 1,400 0 0
1,400 1,420 0 0
1,420 1,440 0 0
1,440 1,460 0 0
1,460 1,480 0 0
1,480 1,500 0 0
1,500 1,520 0 0
1,520 1,540 0 0
1,540 1,560 0 0
1,560 1,580 0 0
1,580 1,600 0 0
1,600 1,620 0 0
1,620 1,640 0 0
1,640 1,660 0 0
1,660 1,680 0 0
1,680 1,700 0 0
1,700 1,720 0 0
1,720 1,740 0 0
1,740 1,760 2 0
1,760 1,780 4 0
1,780 1,800 6 0
1,800 1,820 8 0
1,820 1,840 10 0
1,840 1,860 12 0
1,860 1,880 14 0
1,880 1,900 16 0
1,900 1,920 18 2
1,920 1,940 20 4
1,940 1,960 22 6
1,960 1,980 24 8
1,980 2,000 26 10
2,000 2,020 28 12
2,020 2,040 30 14
2,040 2,060 32 16
2,060 2,080 34 18
2,080 2,100 36 20
2,100 2,120 38 22
2,120 2,140 40 24
2,140 2,160 42 26
2,160 2,180 44 28
2,180 2,200 46 30
2,200 2,220 48 32
2,220 2,240 50 34
2,240 2,260 52 36
2,260 2,280 54 38
2,280 2,300 56 40
2,300 2,320 58 42
2,320 2,340 60 44
2,340 2,360 62 46
2,360 2,380 64 48
2,380 2,400 66 50
2,400 2,420 68 52
2,420 2,440 70 54
2,440 2,460 72 56
2,460 2,480 74 58
2,480 2,500 77 60
2,500 2,520 80 62
2,520 2,540 83 64
2,540 2,560 86 66
2,560 2,580 89 68
2,580 2,600 92 70
2,600 2,620 95 72
2,620 2,640 98 75
2,640 2,660 101 78
2,660 2,680 104 81
2,680 2,700 107 84
2,700 2,720 110 87
2,720 2,740 113 90
2,740 2,760 116 93
2,760 2,780 119 96
2,780 2,800 122 99
2,800 2,820 125 102
2,820 2,840 128 105
2,840 2,860 131 108
2,860 2,880 134 111
------------------------------
$2,880 and Use Table
over 2(b) for a
MARRIED
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
SINGLE Persons -- SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $115 $0 $0 $0 $0 $0 $0 $0 $0 $0
115 120 2 0 0 0 0 0 0 0 0
120 125 3 0 0 0 0 0 0 0 0
125 130 3 0 0 0 0 0 0 0 0
130 135 4 0 0 0 0 0 0 0 0
135 140 4 0 0 0 0 0 0 0 0
140 145 5 0 0 0 0 0 0 0 0
145 150 5 0 0 0 0 0 0 0 0
150 155 6 0 0 0 0 0 0 0 0
155 160 6 0 0 0 0 0 0 0 0
160 165 7 0 0 0 0 0 0 0 0
165 170 7 0 0 0 0 0 0 0 0
170 175 8 0 0 0 0 0 0 0 0
175 180 8 0 0 0 0 0 0 0 0
180 185 9 0 0 0 0 0 0 0 0
185 190 9 0 0 0 0 0 0 0 0
190 195 10 0 0 0 0 0 0 0 0
195 200 10 0 0 0 0 0 0 0 0
200 205 11 0 0 0 0 0 0 0 0
205 210 11 0 0 0 0 0 0 0 0
210 215 12 0 0 0 0 0 0 0 0
215 220 12 0 0 0 0 0 0 0 0
220 225 13 0 0 0 0 0 0 0 0
225 230 13 0 0 0 0 0 0 0 0
230 235 14 0 0 0 0 0 0 0 0
235 240 14 0 0 0 0 0 0 0 0
240 245 15 0 0 0 0 0 0 0 0
245 250 15 0 0 0 0 0 0 0 0
250 260 16 0 0 0 0 0 0 0 0
260 270 17 0 0 0 0 0 0 0 0
270 280 18 1 0 0 0 0 0 0 0
280 290 19 2 0 0 0 0 0 0 0
290 300 20 3 0 0 0 0 0 0 0
300 310 21 4 0 0 0 0 0 0 0
310 320 22 5 0 0 0 0 0 0 0
320 330 23 6 0 0 0 0 0 0 0
330 340 24 7 0 0 0 0 0 0 0
340 350 25 8 0 0 0 0 0 0 0
350 360 26 9 0 0 0 0 0 0 0
360 370 27 10 0 0 0 0 0 0 0
370 380 28 11 0 0 0 0 0 0 0
380 390 29 12 0 0 0 0 0 0 0
390 400 30 13 0 0 0 0 0 0 0
400 410 31 14 0 0 0 0 0 0 0
410 420 32 15 0 0 0 0 0 0 0
420 430 33 16 0 0 0 0 0 0 0
430 440 34 17 0 0 0 0 0 0 0
440 450 35 18 1 0 0 0 0 0 0
450 460 36 19 2 0 0 0 0 0 0
460 470 37 20 3 0 0 0 0 0 0
470 480 38 21 4 0 0 0 0 0 0
480 490 39 22 5 0 0 0 0 0 0
490 500 40 23 6 0 0 0 0 0 0
500 520 43 25 8 0 0 0 0 0 0
520 540 46 27 10 0 0 0 0 0 0
540 560 49 29 12 0 0 0 0 0 0
560 580 52 31 14 0 0 0 0 0 0
580 600 55 33 16 0 0 0 0 0 0
600 620 58 35 18 1 0 0 0 0 0
620 640 61 37 20 3 0 0 0 0 0
640 660 64 39 22 5 0 0 0 0 0
660 680 67 41 24 7 0 0 0 0 0
680 700 70 44 26 9 0 0 0 0 0
700 720 73 47 28 11 0 0 0 0 0
720 740 76 50 30 13 0 0 0 0 0
740 760 79 53 32 15 0 0 0 0 0
760 780 82 56 34 17 0 0 0 0 0
780 800 85 59 36 19 2 0 0 0 0
800 820 88 62 38 21 4 0 0 0 0
820 840 91 65 40 23 6 0 0 0 0
840 860 94 68 43 25 8 0 0 0 0
860 880 97 71 46 27 10 0 0 0 0
880 900 100 74 49 29 12 0 0 0 0
900 920 103 77 52 31 14 0 0 0 0
920 940 106 80 55 33 16 0 0 0 0
940 960 109 83 58 35 18 1 0 0 0
960 980 112 86 61 37 20 3 0 0 0
980 1,000 115 89 64 39 22 5 0 0 0
1,000 1,020 118 92 67 42 24 7 0 0 0
1,020 1,040 121 95 70 45 26 9 0 0 0
1,040 1,060 124 98 73 48 28 11 0 0 0
1,060 1,080 127 101 76 51 30 13 0 0 0
1,080 1,100 130 104 79 54 32 15 0 0 0
1,100 1,120 133 107 82 57 34 17 0 0 0
1,120 1,140 136 110 85 60 36 19 2 0 0
1,140 1,160 139 113 88 63 38 21 4 0 0
1,160 1,180 142 116 91 66 40 23 6 0 0
1,180 1,200 145 119 94 69 43 25 8 0 0
1,200 1,220 148 122 97 72 46 27 10 0 0
1,220 1,240 151 125 100 75 49 29 12 0 0
1,240 1,260 154 128 103 78 52 31 14 0 0
1,260 1,280 157 131 106 81 55 33 16 0 0
1,280 1,300 160 134 109 84 58 35 18 1 0
1,300 1,320 163 137 112 87 61 37 20 3 0
1,320 1,340 166 140 115 90 64 39 22 5 0
1,340 1,360 169 143 118 93 67 42 24 7 0
1,360 1,380 172 146 121 96 70 45 26 9 0
1,380 1,400 175 149 124 99 73 48 28 11 0
1,400 1,420 178 152 127 102 76 51 30 13 0
1,420 1,440 181 155 130 105 79 54 32 15 0
1,440 1,460 184 158 133 108 82 57 34 17 0
1,460 1,480 187 161 136 111 85 60 36 19 2
1,480 1,500 190 164 139 114 88 63 38 21 4
1,500 1,520 193 167 142 117 91 66 41 23 6
1,520 1,540 196 170 145 120 94 69 44 25 8
1,540 1,560 199 173 148 123 97 72 47 27 10
1,560 1,580 202 176 151 126 100 75 50 29 12
1,580 1,600 205 179 154 129 103 78 53 31 14
1,600 1,620 208 182 157 132 106 81 56 33 16
1,620 1,640 211 185 160 135 109 84 59 35 18
1,640 1,660 214 188 163 138 112 87 62 37 20
1,660 1,680 217 191 166 141 115 90 65 40 22
1,680 1,700 221 194 169 144 118 93 68 43 24
1,700 1,720 226 197 172 147 121 96 71 46 26
1,720 1,740 231 200 175 150 124 99 74 49 28
1,740 1,760 236 203 178 153 127 102 77 52 30
1,760 1,780 241 206 181 156 130 105 80 55 32
1,780 1,800 246 209 184 159 133 108 83 58 34
1,800 1,820 251 212 187 162 136 111 86 61 36
1,820 1,840 256 215 190 165 139 114 89 64 38
1,840 1,860 261 219 193 168 142 117 92 67 41
1,860 1,880 266 224 196 171 145 120 95 70 44
1,880 1,900 271 229 199 174 148 123 98 73 47
1,900 1,920 276 234 202 177 151 126 101 76 50
1,920 1,940 281 239 205 180 154 129 104 79 53
1,940 1,960 286 244 208 183 157 132 107 82 56
1,960 1,980 291 249 211 186 160 135 110 85 59
1,980 2,000 296 254 214 189 163 138 113 88 62
2,000 2,020 301 259 217 192 166 141 116 91 65
2,020 2,040 306 264 222 195 169 144 119 94 68
2,040 2,060 311 269 227 198 172 147 122 97 71
2,060 2,080 316 274 232 201 175 150 125 100 74
2,080 2,100 321 279 237 204 178 153 128 103 77
2,100 2,120 326 284 242 207 181 156 131 106 80
2,120 2,140 331 289 247 210 184 159 134 109 83
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $115 $0 $0
115 120 0 0
120 125 0 0
125 130 0 0
130 135 0 0
135 140 0 0
140 145 0 0
145 150 0 0
150 155 0 0
155 160 0 0
160 165 0 0
165 170 0 0
170 175 0 0
175 180 0 0
180 185 0 0
185 190 0 0
190 195 0 0
195 200 0 0
200 205 0 0
205 210 0 0
210 215 0 0
215 220 0 0
220 225 0 0
225 230 0 0
230 235 0 0
235 240 0 0
240 245 0 0
245 250 0 0
250 260 0 0
260 270 0 0
270 280 0 0
280 290 0 0
290 300 0 0
300 310 0 0
310 320 0 0
320 330 0 0
330 340 0 0
340 350 0 0
350 360 0 0
360 370 0 0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 520 0 0
520 540 0 0
540 560 0 0
560 580 0 0
580 600 0 0
600 620 0 0
620 640 0 0
640 660 0 0
660 680 0 0
680 700 0 0
700 720 0 0
720 740 0 0
740 760 0 0
760 780 0 0
780 800 0 0
800 820 0 0
820 840 0 0
840 860 0 0
860 880 0 0
880 900 0 0
900 920 0 0
920 940 0 0
940 960 0 0
960 980 0 0
980 1,000 0 0
1,000 1,020 0 0
1,020 1,040 0 0
1,040 1,060 0 0
1,060 1,080 0 0
1,080 1,100 0 0
1,100 1,120 0 0
1,120 1,140 0 0
1,140 1,160 0 0
1,160 1,180 0 0
1,180 1,200 0 0
1,200 1,220 0 0
1,220 1,240 0 0
1,240 1,260 0 0
1,260 1,280 0 0
1,280 1,300 0 0
1,300 1,320 0 0
1,320 1,340 0 0
1,340 1,360 0 0
1,360 1,380 0 0
1,380 1,400 0 0
1,400 1,420 0 0
1,420 1,440 0 0
1,440 1,460 0 0
1,460 1,480 0 0
1,480 1,500 0 0
1,500 1,520 0 0
1,520 1,540 0 0
1,540 1,560 0 0
1,560 1,580 0 0
1,580 1,600 0 0
1,600 1,620 0 0
1,620 1,640 2 0
1,640 1,660 4 0
1,660 1,680 6 0
1,680 1,700 8 0
1,700 1,720 10 0
1,720 1,740 12 0
1,740 1,760 14 0
1,760 1,780 16 0
1,780 1,800 18 1
1,800 1,820 20 3
1,820 1,840 22 5
1,840 1,860 24 7
1,860 1,880 26 9
1,880 1,900 28 11
1,900 1,920 30 13
1,920 1,940 32 15
1,940 1,960 34 17
1,960 1,980 36 19
1,980 2,000 38 21
2,000 2,020 40 23
2,020 2,040 43 25
2,040 2,060 46 27
2,060 2,080 49 29
2,080 2,100 52 31
2,100 2,120 55 33
2,120 2,140 58 35
------------------------------
$2,140 and Use Table
over 3(a) for a
SINGLE
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
MARRIED Persons -- SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $370 $0 $0 $0 $0 $0 $0 $0 $0 $0
370 380 1 0 0 0 0 0 0 0 0
380 390 2 0 0 0 0 0 0 0 0
390 400 3 0 0 0 0 0 0 0 0
400 410 4 0 0 0 0 0 0 0 0
410 420 5 0 0 0 0 0 0 0 0
420 430 6 0 0 0 0 0 0 0 0
430 440 7 0 0 0 0 0 0 0 0
440 450 8 0 0 0 0 0 0 0 0
450 460 9 0 0 0 0 0 0 0 0
460 470 10 0 0 0 0 0 0 0 0
470 480 11 0 0 0 0 0 0 0 0
480 490 12 0 0 0 0 0 0 0 0
490 500 13 0 0 0 0 0 0 0 0
500 520 15 0 0 0 0 0 0 0 0
520 540 17 0 0 0 0 0 0 0 0
540 560 19 2 0 0 0 0 0 0 0
560 580 21 4 0 0 0 0 0 0 0
580 600 23 6 0 0 0 0 0 0 0
600 620 25 8 0 0 0 0 0 0 0
620 640 27 10 0 0 0 0 0 0 0
640 660 29 12 0 0 0 0 0 0 0
660 680 31 14 0 0 0 0 0 0 0
680 700 33 16 0 0 0 0 0 0 0
700 720 35 18 1 0 0 0 0 0 0
720 740 37 20 3 0 0 0 0 0 0
740 760 39 22 5 0 0 0 0 0 0
760 780 41 24 7 0 0 0 0 0 0
780 800 43 26 9 0 0 0 0 0 0
800 820 45 28 11 0 0 0 0 0 0
820 840 47 30 13 0 0 0 0 0 0
840 860 49 32 15 0 0 0 0 0 0
860 880 51 34 17 0 0 0 0 0 0
880 900 53 36 19 2 0 0 0 0 0
900 920 55 38 21 4 0 0 0 0 0
920 940 57 40 23 6 0 0 0 0 0
940 960 59 42 25 8 0 0 0 0 0
960 980 61 44 27 10 0 0 0 0 0
980 1,000 63 46 29 12 0 0 0 0 0
1,000 1,020 65 48 31 14 0 0 0 0 0
1,020 1,040 67 50 33 16 0 0 0 0 0
1,040 1,060 69 52 35 18 1 0 0 0 0
1,060 1,080 71 54 37 20 3 0 0 0 0
1,080 1,100 73 56 39 22 5 0 0 0 0
1,100 1,120 75 58 41 24 7 0 0 0 0
1,120 1,140 77 60 43 26 9 0 0 0 0
1,140 1,160 80 62 45 28 11 0 0 0 0
1,160 1,180 83 64 47 30 13 0 0 0 0
1,180 1,200 86 66 49 32 15 0 0 0 0
1,200 1,220 89 68 51 34 17 1 0 0 0
1,220 1,240 92 70 53 36 19 3 0 0 0
1,240 1,260 95 72 55 38 21 5 0 0 0
1,260 1,280 98 74 57 40 23 7 0 0 0
1,280 1,300 101 76 59 42 25 9 0 0 0
1,300 1,320 104 78 61 44 27 11 0 0 0
1,320 1,340 107 81 63 46 29 13 0 0 0
1,340 1,360 110 84 65 48 31 15 0 0 0
1,360 1,380 113 87 67 50 33 17 0 0 0
1,380 1,400 116 90 69 52 35 19 2 0 0
1,400 1,420 119 93 71 54 37 21 4 0 0
1,420 1,440 122 96 73 56 39 23 6 0 0
1,440 1,460 125 99 75 58 41 25 8 0 0
1,460 1,480 128 102 77 60 43 27 10 0 0
1,480 1,500 131 105 80 62 45 29 12 0 0
1,500 1,520 134 108 83 64 47 31 14 0 0
1,520 1,540 137 111 86 66 49 33 16 0 0
1,540 1,560 140 114 89 68 51 35 18 1 0
1,560 1,580 143 117 92 70 53 37 20 3 0
1,580 1,600 146 120 95 72 55 39 22 5 0
1,600 1,620 149 123 98 74 57 41 24 7 0
1,620 1,640 152 126 101 76 59 43 26 9 0
1,640 1,660 155 129 104 79 61 45 28 11 0
1,660 1,680 158 132 107 82 63 47 30 13 0
1,680 1,700 161 135 110 85 65 49 32 15 0
1,700 1,720 164 138 113 88 67 51 34 17 0
1,720 1,740 167 141 116 91 69 53 36 19 2
1,740 1,760 170 144 119 94 71 55 38 21 4
1,760 1,780 173 147 122 97 73 57 40 23 6
1,780 1,800 176 150 125 100 75 59 42 25 8
1,800 1,820 179 153 128 103 77 61 44 27 10
1,820 1,840 182 156 131 106 80 63 46 29 12
1,840 1,860 185 159 134 109 83 65 48 31 14
1,860 1,880 188 162 137 112 86 67 50 33 16
1,880 1,900 191 165 140 115 89 69 52 35 18
1,900 1,920 194 168 143 118 92 71 54 37 20
1,920 1,940 197 171 146 121 95 73 56 39 22
1,940 1,960 200 174 149 124 98 75 58 41 24
1,960 1,980 203 177 152 127 101 77 60 43 26
1,980 2,000 206 180 155 130 104 79 62 45 28
2,000 2,020 209 183 158 133 107 82 64 47 30
2,020 2,040 212 186 161 136 110 85 66 49 32
2,040 2,060 215 189 164 139 113 88 68 51 34
2,060 2,080 218 192 167 142 116 91 70 53 36
2,080 2,100 221 195 170 145 119 94 72 55 38
2,100 2,120 224 198 173 148 122 97 74 57 40
2,120 2,140 227 201 176 151 125 100 76 59 42
2,140 2,160 230 204 179 154 128 103 78 61 44
2,160 2,180 233 207 182 157 131 106 81 63 46
2,180 2,200 236 210 185 160 134 109 84 65 48
2,200 2,220 239 213 188 163 137 112 87 67 50
2,220 2,240 242 216 191 166 140 115 90 69 52
2,240 2,260 245 219 194 169 143 118 93 71 54
2,260 2,280 248 222 197 172 146 121 96 73 56
2,280 2,300 251 225 200 175 149 124 99 75 58
2,300 2,320 254 228 203 178 152 127 102 77 60
2,320 2,340 257 231 206 181 155 130 105 79 62
2,340 2,360 260 234 209 184 158 133 108 82 64
2,360 2,380 263 237 212 187 161 136 111 85 66
2,380 2,400 266 240 215 190 164 139 114 88 68
2,400 2,420 269 243 218 193 167 142 117 91 70
2,420 2,440 272 246 221 196 170 145 120 94 72
2,440 2,460 275 249 224 199 173 148 123 97 74
2,460 2,480 278 252 227 202 176 151 126 100 76
2,480 2,500 281 255 230 205 179 154 129 103 78
2,500 2,520 284 258 233 208 182 157 132 106 81
2,520 2,540 287 261 236 211 185 160 135 109 84
2,540 2,560 290 264 239 214 188 163 138 112 87
2,560 2,580 293 267 242 217 191 166 141 115 90
2,580 2,600 296 270 245 220 194 169 144 118 93
2,600 2,620 299 273 248 223 197 172 147 121 96
2,620 2,640 302 276 251 226 200 175 150 124 99
2,640 2,660 305 279 254 229 203 178 153 127 102
2,660 2,680 308 282 257 232 206 181 156 130 105
2,680 2,700 311 285 260 235 209 184 159 133 108
2,700 2,720 314 288 263 238 212 187 162 136 111
2,720 2,740 317 291 266 241 215 190 165 139 114
2,740 2,760 320 294 269 244 218 193 168 142 117
2,760 2,780 323 297 272 247 221 196 171 145 120
2,780 2,800 326 300 275 250 224 199 174 148 123
2,800 2,820 329 303 278 253 227 202 177 151 126
2,820 2,840 332 306 281 256 230 205 180 154 129
2,840 2,860 335 309 284 259 233 208 183 157 132
2,860 2,880 338 312 287 262 236 211 186 160 135
2,880 2,900 341 315 290 265 239 214 189 163 138
2,900 2,920 344 318 293 268 242 217 192 166 141
2,920 2,940 347 321 296 271 245 220 195 169 144
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $370 $0 $0
370 380 0 0
380 390 0 0
390 400 0 0
400 410 0 0
410 420 0 0
420 430 0 0
430 440 0 0
440 450 0 0
450 460 0 0
460 470 0 0
470 480 0 0
480 490 0 0
490 500 0 0
500 520 0 0
520 540 0 0
540 560 0 0
560 580 0 0
580 600 0 0
600 620 0 0
620 640 0 0
640 660 0 0
660 680 0 0
680 700 0 0
700 720 0 0
720 740 0 0
740 760 0 0
760 780 0 0
780 800 0 0
800 820 0 0
820 840 0 0
840 860 0 0
860 880 0 0
880 900 0 0
900 920 0 0
920 940 0 0
940 960 0 0
960 980 0 0
980 1,000 0 0
1,000 1,020 0 0
1,020 1,040 0 0
1,040 1,060 0 0
1,060 1,080 0 0
1,080 1,100 0 0
1,100 1,120 0 0
1,120 1,140 0 0
1,140 1,160 0 0
1,160 1,180 0 0
1,180 1,200 0 0
1,200 1,220 0 0
1,220 1,240 0 0
1,240 1,260 0 0
1,260 1,280 0 0
1,280 1,300 0 0
1,300 1,320 0 0
1,320 1,340 0 0
1,340 1,360 0 0
1,360 1,380 0 0
1,380 1,400 0 0
1,400 1,420 0 0
1,420 1,440 0 0
1,440 1,460 0 0
1,460 1,480 0 0
1,480 1,500 0 0
1,500 1,520 0 0
1,520 1,540 0 0
1,540 1,560 0 0
1,560 1,580 0 0
1,580 1,600 0 0
1,600 1,620 0 0
1,620 1,640 0 0
1,640 1,660 0 0
1,660 1,680 0 0
1,680 1,700 0 0
1,700 1,720 0 0
1,720 1,740 0 0
1,740 1,760 0 0
1,760 1,780 0 0
1,780 1,800 0 0
1,800 1,820 0 0
1,820 1,840 0 0
1,840 1,860 0 0
1,860 1,880 0 0
1,880 1,900 1 0
1,900 1,920 3 0
1,920 1,940 5 0
1,940 1,960 7 0
1,960 1,980 9 0
1,980 2,000 11 0
2,000 2,020 13 0
2,020 2,040 15 0
2,040 2,060 17 0
2,060 2,080 19 2
2,080 2,100 21 4
2,100 2,120 23 6
2,120 2,140 25 8
2,140 2,160 27 10
2,160 2,180 29 12
2,180 2,200 31 14
2,200 2,220 33 16
2,220 2,240 35 18
2,240 2,260 37 20
2,260 2,280 39 22
2,280 2,300 41 24
2,300 2,320 43 26
2,320 2,340 45 28
2,340 2,360 47 30
2,360 2,380 49 32
2,380 2,400 51 34
2,400 2,420 53 36
2,420 2,440 55 38
2,440 2,460 57 40
2,460 2,480 59 42
2,480 2,500 61 44
2,500 2,520 63 46
2,520 2,540 65 48
2,540 2,560 67 50
2,560 2,580 69 52
2,580 2,600 71 54
2,600 2,620 73 56
2,620 2,640 75 58
2,640 2,660 77 60
2,660 2,680 80 62
2,680 2,700 83 64
2,700 2,720 86 66
2,720 2,740 89 68
2,740 2,760 92 70
2,760 2,780 95 72
2,780 2,800 98 74
2,800 2,820 101 76
2,820 2,840 104 78
2,840 2,860 107 81
2,860 2,880 110 84
2,880 2,900 113 87
2,900 2,920 116 90
2,920 2,940 119 93
------------------------------
$2,940 and Use Table
over 3(b) for a
MARRIED
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
SINGLE Persons -- MONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $220 $0 $0 $0 $0 $0 $0 $0 $0 $0
220 230 3 0 0 0 0 0 0 0 0
230 240 4 0 0 0 0 0 0 0 0
240 250 5 0 0 0 0 0 0 0 0
250 260 6 0 0 0 0 0 0 0 0
260 270 7 0 0 0 0 0 0 0 0
270 280 8 0 0 0 0 0 0 0 0
280 290 9 0 0 0 0 0 0 0 0
290 300 10 0 0 0 0 0 0 0 0
300 320 12 0 0 0 0 0 0 0 0
320 340 14 0 0 0 0 0 0 0 0
340 360 16 0 0 0 0 0 0 0 0
360 380 18 0 0 0 0 0 0 0 0
380 400 20 0 0 0 0 0 0 0 0
400 420 22 0 0 0 0 0 0 0 0
420 440 24 0 0 0 0 0 0 0 0
440 460 26 0 0 0 0 0 0 0 0
460 480 28 0 0 0 0 0 0 0 0
480 500 30 0 0 0 0 0 0 0 0
500 520 32 0 0 0 0 0 0 0 0
520 540 34 0 0 0 0 0 0 0 0
540 560 36 2 0 0 0 0 0 0 0
560 580 38 4 0 0 0 0 0 0 0
580 600 40 6 0 0 0 0 0 0 0
600 640 43 9 0 0 0 0 0 0 0
640 680 47 13 0 0 0 0 0 0 0
680 720 51 17 0 0 0 0 0 0 0
720 760 55 21 0 0 0 0 0 0 0
760 800 59 25 0 0 0 0 0 0 0
800 840 63 29 0 0 0 0 0 0 0
840 880 67 33 0 0 0 0 0 0 0
880 920 71 37 3 0 0 0 0 0 0
920 960 75 41 7 0 0 0 0 0 0
960 1,000 79 45 11 0 0 0 0 0 0
1,000 1,040 85 49 15 0 0 0 0 0 0
1,040 1,080 91 53 19 0 0 0 0 0 0
1,080 1,120 97 57 23 0 0 0 0 0 0
1,120 1,160 103 61 27 0 0 0 0 0 0
1,160 1,200 109 65 31 0 0 0 0 0 0
1,200 1,240 115 69 35 2 0 0 0 0 0
1,240 1,280 121 73 39 6 0 0 0 0 0
1,280 1,320 127 77 43 10 0 0 0 0 0
1,320 1,360 133 83 47 14 0 0 0 0 0
1,360 1,400 139 89 51 18 0 0 0 0 0
1,400 1,440 145 95 55 22 0 0 0 0 0
1,440 1,480 151 101 59 26 0 0 0 0 0
1,480 1,520 157 107 63 30 0 0 0 0 0
1,520 1,560 163 113 67 34 0 0 0 0 0
1,560 1,600 169 119 71 38 4 0 0 0 0
1,600 1,640 175 125 75 42 8 0 0 0 0
1,640 1,680 181 131 80 46 12 0 0 0 0
1,680 1,720 187 137 86 50 16 0 0 0 0
1,720 1,760 193 143 92 54 20 0 0 0 0
1,760 1,800 199 149 98 58 24 0 0 0 0
1,800 1,840 205 155 104 62 28 0 0 0 0
1,840 1,880 211 161 110 66 32 0 0 0 0
1,880 1,920 217 167 116 70 36 2 0 0 0
1,920 1,960 223 173 122 74 40 6 0 0 0
1,960 2,000 229 179 128 78 44 10 0 0 0
2,000 2,040 235 185 134 84 48 14 0 0 0
2,040 2,080 241 191 140 90 52 18 0 0 0
2,080 2,120 247 197 146 96 56 22 0 0 0
2,120 2,160 253 203 152 102 60 26 0 0 0
2,160 2,200 259 209 158 108 64 30 0 0 0
2,200 2,240 265 215 164 114 68 34 0 0 0
2,240 2,280 271 221 170 120 72 38 4 0 0
2,280 2,320 277 227 176 126 76 42 8 0 0
2,320 2,360 283 233 182 132 81 46 12 0 0
2,360 2,400 289 239 188 138 87 50 16 0 0
2,400 2,440 295 245 194 144 93 54 20 0 0
2,440 2,480 301 251 200 150 99 58 24 0 0
2,480 2,520 307 257 206 156 105 62 28 0 0
2,520 2,560 313 263 212 162 111 66 32 0 0
2,560 2,600 319 269 218 168 117 70 36 3 0
2,600 2,640 325 275 224 174 123 74 40 7 0
2,640 2,680 331 281 230 180 129 78 44 11 0
2,680 2,720 337 287 236 186 135 84 48 15 0
2,720 2,760 343 293 242 192 141 90 52 19 0
2,760 2,800 349 299 248 198 147 96 56 23 0
2,800 2,840 355 305 254 204 153 102 60 27 0
2,840 2,880 361 311 260 210 159 108 64 31 0
2,880 2,920 367 317 266 216 165 114 68 35 1
2,920 2,960 373 323 272 222 171 120 72 39 5
2,960 3,000 379 329 278 228 177 126 76 43 9
3,000 3,040 385 335 284 234 183 132 82 47 13
3,040 3,080 391 341 290 240 189 138 88 51 17
3,080 3,120 397 347 296 246 195 144 94 55 21
3,120 3,160 403 353 302 252 201 150 100 59 25
3,160 3,200 409 359 308 258 207 156 106 63 29
3,200 3,240 415 365 314 264 213 162 112 67 33
3,240 3,280 421 371 320 270 219 168 118 71 37
3,280 3,320 427 377 326 276 225 174 124 75 41
3,320 3,360 433 383 332 282 231 180 130 79 45
3,360 3,400 442 389 338 288 237 186 136 85 49
3,400 3,440 452 395 344 294 243 192 142 91 53
3,440 3,480 462 401 350 300 249 198 148 97 57
3,480 3,520 472 407 356 306 255 204 154 103 61
3,520 3,560 482 413 362 312 261 210 160 109 65
3,560 3,600 492 419 368 318 267 216 166 115 69
3,600 3,640 502 425 374 324 273 222 172 121 73
3,640 3,680 512 431 380 330 279 228 178 127 77
3,680 3,720 522 438 386 336 285 234 184 133 82
3,720 3,760 532 448 392 342 291 240 190 139 88
3,760 3,800 542 458 398 348 297 246 196 145 94
3,800 3,840 552 468 404 354 303 252 202 151 100
3,840 3,880 562 478 410 360 309 258 208 157 106
3,880 3,920 572 488 416 366 315 264 214 163 112
3,920 3,960 582 498 422 372 321 270 220 169 118
3,960 4,000 592 508 428 378 327 276 226 175 124
4,000 4,040 602 518 434 384 333 282 232 181 130
4,040 4,080 612 528 443 390 339 288 238 187 136
4,080 4,120 622 538 453 396 345 294 244 193 142
4,120 4,160 632 548 463 402 351 300 250 199 148
4,160 4,200 642 558 473 408 357 306 256 205 154
4,200 4,240 652 568 483 414 363 312 262 211 160
4,240 4,280 662 578 493 420 369 318 268 217 166
4,280 4,320 672 588 503 426 375 324 274 223 172
4,320 4,360 682 598 513 432 381 330 280 229 178
4,360 4,400 692 608 523 439 387 336 286 235 184
4,400 4,440 702 618 533 449 393 342 292 241 190
4,440 4,480 712 628 543 459 399 348 298 247 196
4,480 4,520 722 638 553 469 405 354 304 253 202
4,520 4,560 732 648 563 479 411 360 310 259 208
4,560 4,600 742 658 573 489 417 366 316 265 214
4,600 4,640 752 668 583 499 423 372 322 271 220
4,640 4,680 762 678 593 509 429 378 328 277 226
4,680 4,720 772 688 603 519 435 384 334 283 232
4,720 4,760 782 698 613 529 444 390 340 289 238
4,760 4,800 792 708 623 539 454 396 346 295 244
4,800 4,840 802 718 633 549 464 402 352 301 250
4,840 4,880 812 728 643 559 474 408 358 307 256
4,880 4,920 822 738 653 569 484 414 364 313 262
4,920 4,960 832 748 663 579 494 420 370 319 268
4,960 5,000 842 758 673 589 504 426 376 325 274
5,000 5,040 852 768 683 599 514 432 382 331 280
5,040 5,080 862 778 693 609 524 440 388 337 286
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $220 $0 $0
220 230 0 0
230 240 0 0
240 250 0 0
250 260 0 0
260 270 0 0
270 280 0 0
280 290 0 0
290 300 0 0
300 320 0 0
320 340 0 0
340 360 0 0
360 380 0 0
380 400 0 0
400 420 0 0
420 440 0 0
440 460 0 0
460 480 0 0
480 500 0 0
500 520 0 0
520 540 0 0
540 560 0 0
560 580 0 0
580 600 0 0
600 640 0 0
640 680 0 0
680 720 0 0
720 760 0 0
760 800 0 0
800 840 0 0
840 880 0 0
880 920 0 0
920 960 0 0
960 1,000 0 0
1,000 1,040 0 0
1,040 1,080 0 0
1,080 1,120 0 0
1,120 1,160 0 0
1,160 1,200 0 0
1,200 1,240 0 0
1,240 1,280 0 0
1,280 1,320 0 0
1,320 1,360 0 0
1,360 1,400 0 0
1,400 1,440 0 0
1,440 1,480 0 0
1,480 1,520 0 0
1,520 1,560 0 0
1,560 1,600 0 0
1,600 1,640 0 0
1,640 1,680 0 0
1,680 1,720 0 0
1,720 1,760 0 0
1,760 1,800 0 0
1,800 1,840 0 0
1,840 1,880 0 0
1,880 1,920 0 0
1,920 1,960 0 0
1,960 2,000 0 0
2,000 2,040 0 0
2,040 2,080 0 0
2,080 2,120 0 0
2,120 2,160 0 0
2,160 2,200 0 0
2,200 2,240 0 0
2,240 2,280 0 0
2,280 2,320 0 0
2,320 2,360 0 0
2,360 2,400 0 0
2,400 2,440 0 0
2,440 2,480 0 0
2,480 2,520 0 0
2,520 2,560 0 0
2,560 2,600 0 0
2,600 2,640 0 0
2,640 2,680 0 0
2,680 2,720 0 0
2,720 2,760 0 0
2,760 2,800 0 0
2,800 2,840 0 0
2,840 2,880 0 0
2,880 2,920 0 0
2,920 2,960 0 0
2,960 3,000 0 0
3,000 3,040 0 0
3,040 3,080 0 0
3,080 3,120 0 0
3,120 3,160 0 0
3,160 3,200 0 0
3,200 3,240 0 0
3,240 3,280 3 0
3,280 3,320 7 0
3,320 3,360 11 0
3,360 3,400 15 0
3,400 3,440 19 0
3,440 3,480 23 0
3,480 3,520 27 0
3,520 3,560 31 0
3,560 3,600 35 1
3,600 3,640 39 5
3,640 3,680 43 9
3,680 3,720 47 13
3,720 3,760 51 17
3,760 3,800 55 21
3,800 3,840 59 25
3,840 3,880 63 29
3,880 3,920 67 33
3,920 3,960 71 37
3,960 4,000 75 41
4,000 4,040 80 45
4,040 4,080 86 49
4,080 4,120 92 53
4,120 4,160 98 57
4,160 4,200 104 61
4,200 4,240 110 65
4,240 4,280 116 69
4,280 4,320 122 73
4,320 4,360 128 77
4,360 4,400 134 83
4,400 4,440 140 89
4,440 4,480 146 95
4,480 4,520 152 101
4,520 4,560 158 107
4,560 4,600 164 113
4,600 4,640 170 119
4,640 4,680 176 125
4,680 4,720 182 131
4,720 4,760 188 137
4,760 4,800 194 143
4,800 4,840 200 149
4,840 4,880 206 155
4,880 4,920 212 161
4,920 4,960 218 167
4,960 5,000 224 173
5,000 5,040 230 179
5,040 5,080 236 185
------------------------------
$5,080 and Use Table
over 4(a) for a
SINGLE
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
MARRIED Persons -- MONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $720 $0 $0 $0 $0 $0 $0 $0 $0 $0
720 760 2 0 0 0 0 0 0 0 0
760 800 6 0 0 0 0 0 0 0 0
800 840 10 0 0 0 0 0 0 0 0
840 880 14 0 0 0 0 0 0 0 0
880 920 18 0 0 0 0 0 0 0 0
920 960 22 0 0 0 0 0 0 0 0
960 1,000 26 0 0 0 0 0 0 0 0
1,000 1,040 30 0 0 0 0 0 0 0 0
1,040 1,080 34 0 0 0 0 0 0 0 0
1,080 1,120 38 4 0 0 0 0 0 0 0
1,120 1,160 42 8 0 0 0 0 0 0 0
1,160 1,200 46 12 0 0 0 0 0 0 0
1,200 1,240 50 16 0 0 0 0 0 0 0
1,240 1,280 54 20 0 0 0 0 0 0 0
1,280 1,320 58 24 0 0 0 0 0 0 0
1,320 1,360 62 28 0 0 0 0 0 0 0
1,360 1,400 66 32 0 0 0 0 0 0 0
1,400 1,440 70 36 2 0 0 0 0 0 0
1,440 1,480 74 40 6 0 0 0 0 0 0
1,480 1,520 78 44 10 0 0 0 0 0 0
1,520 1,560 82 48 14 0 0 0 0 0 0
1,560 1,600 86 52 18 0 0 0 0 0 0
1,600 1,640 90 56 22 0 0 0 0 0 0
1,640 1,680 94 60 26 0 0 0 0 0 0
1,680 1,720 98 64 30 0 0 0 0 0 0
1,720 1,760 102 68 34 1 0 0 0 0 0
1,760 1,800 106 72 38 5 0 0 0 0 0
1,800 1,840 110 76 42 9 0 0 0 0 0
1,840 1,880 114 80 46 13 0 0 0 0 0
1,880 1,920 118 84 50 17 0 0 0 0 0
1,920 1,960 122 88 54 21 0 0 0 0 0
1,960 2,000 126 92 58 25 0 0 0 0 0
2,000 2,040 130 96 62 29 0 0 0 0 0
2,040 2,080 134 100 66 33 0 0 0 0 0
2,080 2,120 138 104 70 37 3 0 0 0 0
2,120 2,160 142 108 74 41 7 0 0 0 0
2,160 2,200 146 112 78 45 11 0 0 0 0
2,200 2,240 150 116 82 49 15 0 0 0 0
2,240 2,280 154 120 86 53 19 0 0 0 0
2,280 2,320 159 124 90 57 23 0 0 0 0
2,320 2,360 165 128 94 61 27 0 0 0 0
2,360 2,400 171 132 98 65 31 0 0 0 0
2,400 2,440 177 136 102 69 35 1 0 0 0
2,440 2,480 183 140 106 73 39 5 0 0 0
2,480 2,520 189 144 110 77 43 9 0 0 0
2,520 2,560 195 148 114 81 47 13 0 0 0
2,560 2,600 201 152 118 85 51 17 0 0 0
2,600 2,640 207 157 122 89 55 21 0 0 0
2,640 2,680 213 163 126 93 59 25 0 0 0
2,680 2,720 219 169 130 97 63 29 0 0 0
2,720 2,760 225 175 134 101 67 33 0 0 0
2,760 2,800 231 181 138 105 71 37 3 0 0
2,800 2,840 237 187 142 109 75 41 7 0 0
2,840 2,880 243 193 146 113 79 45 11 0 0
2,880 2,920 249 199 150 117 83 49 15 0 0
2,920 2,960 255 205 154 121 87 53 19 0 0
2,960 3,000 261 211 160 125 91 57 23 0 0
3,000 3,040 267 217 166 129 95 61 27 0 0
3,040 3,080 273 223 172 133 99 65 31 0 0
3,080 3,120 279 229 178 137 103 69 35 2 0
3,120 3,160 285 235 184 141 107 73 39 6 0
3,160 3,200 291 241 190 145 111 77 43 10 0
3,200 3,240 297 247 196 149 115 81 47 14 0
3,240 3,280 303 253 202 153 119 85 51 18 0
3,280 3,320 309 259 208 157 123 89 55 22 0
3,320 3,360 315 265 214 163 127 93 59 26 0
3,360 3,400 321 271 220 169 131 97 63 30 0
3,400 3,440 327 277 226 175 135 101 67 34 0
3,440 3,480 333 283 232 181 139 105 71 38 4
3,480 3,520 339 289 238 187 143 109 75 42 8
3,520 3,560 345 295 244 193 147 113 79 46 12
3,560 3,600 351 301 250 199 151 117 83 50 16
3,600 3,640 357 307 256 205 155 121 87 54 20
3,640 3,680 363 313 262 211 161 125 91 58 24
3,680 3,720 369 319 268 217 167 129 95 62 28
3,720 3,760 375 325 274 223 173 133 99 66 32
3,760 3,800 381 331 280 229 179 137 103 70 36
3,800 3,840 387 337 286 235 185 141 107 74 40
3,840 3,880 393 343 292 241 191 145 111 78 44
3,880 3,920 399 349 298 247 197 149 115 82 48
3,920 3,960 405 355 304 253 203 153 119 86 52
3,960 4,000 411 361 310 259 209 158 123 90 56
4,000 4,040 417 367 316 265 215 164 127 94 60
4,040 4,080 423 373 322 271 221 170 131 98 64
4,080 4,120 429 379 328 277 227 176 135 102 68
4,120 4,160 435 385 334 283 233 182 139 106 72
4,160 4,200 441 391 340 289 239 188 143 110 76
4,200 4,240 447 397 346 295 245 194 147 114 80
4,240 4,280 453 403 352 301 251 200 151 118 84
4,280 4,320 459 409 358 307 257 206 155 122 88
4,320 4,360 465 415 364 313 263 212 161 126 92
4,360 4,400 471 421 370 319 269 218 167 130 96
4,400 4,440 477 427 376 325 275 224 173 134 100
4,440 4,480 483 433 382 331 281 230 179 138 104
4,480 4,520 489 439 388 337 287 236 185 142 108
4,520 4,560 495 445 394 343 293 242 191 146 112
4,560 4,600 501 451 400 349 299 248 197 150 116
4,600 4,640 507 457 406 355 305 254 203 154 120
4,640 4,680 513 463 412 361 311 260 209 159 124
4,680 4,720 519 469 418 367 317 266 215 165 128
4,720 4,760 525 475 424 373 323 272 221 171 132
4,760 4,800 531 481 430 379 329 278 227 177 136
4,800 4,840 537 487 436 385 335 284 233 183 140
4,840 4,880 543 493 442 391 341 290 239 189 144
4,880 4,920 549 499 448 397 347 296 245 195 148
4,920 4,960 555 505 454 403 353 302 251 201 152
4,960 5,000 561 511 460 409 359 308 257 207 156
5,000 5,040 567 517 466 415 365 314 263 213 162
5,040 5,080 573 523 472 421 371 320 269 219 168
5,080 5,120 579 529 478 427 377 326 275 225 174
5,120 5,160 585 535 484 433 383 332 281 231 180
5,160 5,200 591 541 490 439 389 338 287 237 186
5,200 5,240 597 547 496 445 395 344 293 243 192
5,240 5,280 603 553 502 451 401 350 299 249 198
5,280 5,320 609 559 508 457 407 356 305 255 204
5,320 5,360 615 565 514 463 413 362 311 261 210
5,360 5,400 621 571 520 469 419 368 317 267 216
5,400 5,440 627 577 526 475 425 374 323 273 222
5,440 5,480 633 583 532 481 431 380 329 279 228
5,480 5,520 639 589 538 487 437 386 335 285 234
5,520 5,560 645 595 544 493 443 392 341 291 240
5,560 5,600 651 601 550 499 449 398 347 297 246
5,600 5,640 657 607 556 505 455 404 353 303 252
5,640 5,680 663 613 562 511 461 410 359 309 258
5,680 5,720 669 619 568 517 467 416 365 315 264
5,720 5,760 675 625 574 523 473 422 371 321 270
5,760 5,800 681 631 580 529 479 428 377 327 276
5,800 5,840 687 637 586 535 485 434 383 333 282
5,840 5,880 693 643 592 541 491 440 389 339 288
5,880 5,920 699 649 598 547 497 446 395 345 294
5,920 5,960 705 655 604 553 503 452 401 351 300
5,960 6,000 711 661 610 559 509 458 407 357 306
6,000 6,040 717 667 616 565 515 464 413 363 312
6,040 6,080 723 673 622 571 521 470 419 369 318
6,080 6,120 729 679 628 577 527 476 425 375 324
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $720 $0 $0
720 760 0 0
760 800 0 0
800 840 0 0
840 880 0 0
880 920 0 0
920 960 0 0
960 1,000 0 0
1,000 1,040 0 0
1,040 1,080 0 0
1,080 1,120 0 0
1,120 1,160 0 0
1,160 1,200 0 0
1,200 1,240 0 0
1,240 1,280 0 0
1,280 1,320 0 0
1,320 1,360 0 0
1,360 1,400 0 0
1,400 1,440 0 0
1,440 1,480 0 0
1,480 1,520 0 0
1,520 1,560 0 0
1,560 1,600 0 0
1,600 1,640 0 0
1,640 1,680 0 0
1,680 1,720 0 0
1,720 1,760 0 0
1,760 1,800 0 0
1,800 1,840 0 0
1,840 1,880 0 0
1,880 1,920 0 0
1,920 1,960 0 0
1,960 2,000 0 0
2,000 2,040 0 0
2,040 2,080 0 0
2,080 2,120 0 0
2,120 2,160 0 0
2,160 2,200 0 0
2,200 2,240 0 0
2,240 2,280 0 0
2,280 2,320 0 0
2,320 2,360 0 0
2,360 2,400 0 0
2,400 2,440 0 0
2,440 2,480 0 0
2,480 2,520 0 0
2,520 2,560 0 0
2,560 2,600 0 0
2,600 2,640 0 0
2,640 2,680 0 0
2,680 2,720 0 0
2,720 2,760 0 0
2,760 2,800 0 0
2,800 2,840 0 0
2,840 2,880 0 0
2,880 2,920 0 0
2,920 2,960 0 0
2,960 3,000 0 0
3,000 3,040 0 0
3,040 3,080 0 0
3,080 3,120 0 0
3,120 3,160 0 0
3,160 3,200 0 0
3,200 3,240 0 0
3,240 3,280 0 0
3,280 3,320 0 0
3,320 3,360 0 0
3,360 3,400 0 0
3,400 3,440 0 0
3,440 3,480 0 0
3,480 3,520 0 0
3,520 3,560 0 0
3,560 3,600 0 0
3,600 3,640 0 0
3,640 3,680 0 0
3,680 3,720 0 0
3,720 3,760 0 0
3,760 3,800 2 0
3,800 3,840 6 0
3,840 3,880 10 0
3,880 3,920 14 0
3,920 3,960 18 0
3,960 4,000 22 0
4,000 4,040 26 0
4,040 4,080 30 0
4,080 4,120 34 0
4,120 4,160 38 4
4,160 4,200 42 8
4,200 4,240 46 12
4,240 4,280 50 16
4,280 4,320 54 20
4,320 4,360 58 24
4,360 4,400 62 28
4,400 4,440 66 32
4,440 4,480 70 36
4,480 4,520 74 40
4,520 4,560 78 44
4,560 4,600 82 48
4,600 4,640 86 52
4,640 4,680 90 56
4,680 4,720 94 60
4,720 4,760 98 64
4,760 4,800 102 68
4,800 4,840 106 72
4,840 4,880 110 76
4,880 4,920 114 80
4,920 4,960 118 84
4,960 5,000 122 88
5,000 5,040 126 92
5,040 5,080 130 96
5,080 5,120 134 100
5,120 5,160 138 104
5,160 5,200 142 108
5,200 5,240 146 112
5,240 5,280 150 116
5,280 5,320 154 120
5,320 5,360 160 124
5,360 5,400 166 128
5,400 5,440 172 132
5,440 5,480 178 136
5,480 5,520 184 140
5,520 5,560 190 144
5,560 5,600 196 148
5,600 5,640 202 152
5,640 5,680 208 157
5,680 5,720 214 163
5,720 5,760 220 169
5,760 5,800 226 175
5,800 5,840 232 181
5,840 5,880 238 187
5,880 5,920 244 193
5,920 5,960 250 199
5,960 6,000 256 205
6,000 6,040 262 211
6,040 6,080 268 217
6,080 6,120 274 223
------------------------------
$6,120 and Use Table
over 4(b) for a
MARRIED
person
on page 24.
Also see the
instructions
on page 23.
------------------------------
SINGLE Persons -- DAILY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 18 1 0 0 0 0 0 0 0 0
18 21 1 0 0 0 0 0 0 0 0
21 24 1 0 0 0 0 0 0 0 0
24 27 2 0 0 0 0 0 0 0 0
27 30 2 0 0 0 0 0 0 0 0
30 33 2 1 0 0 0 0 0 0 0
33 36 3 1 0 0 0 0 0 0 0
36 39 3 1 0 0 0 0 0 0 0
39 42 3 2 0 0 0 0 0 0 0
42 45 3 2 0 0 0 0 0 0 0
45 48 4 2 1 0 0 0 0 0 0
48 51 4 3 1 0 0 0 0 0 0
51 54 5 3 1 0 0 0 0 0 0
54 57 5 3 2 0 0 0 0 0 0
57 60 6 3 2 0 0 0 0 0 0
60 63 6 4 2 1 0 0 0 0 0
63 66 7 4 2 1 0 0 0 0 0
66 69 7 5 3 1 0 0 0 0 0
69 72 7 5 3 1 0 0 0 0 0
72 75 8 6 3 2 0 0 0 0 0
75 78 8 6 4 2 1 0 0 0 0
78 81 9 6 4 2 1 0 0 0 0
81 84 9 7 5 3 1 0 0 0 0
84 87 10 7 5 3 1 0 0 0 0
87 90 10 8 5 3 2 0 0 0 0
90 93 11 8 6 4 2 0 0 0 0
93 96 11 9 6 4 2 1 0 0 0
96 99 12 9 7 4 3 1 0 0 0
99 102 12 10 7 5 3 1 0 0 0
102 105 12 10 8 5 3 2 0 0 0
105 108 13 11 8 6 4 2 0 0 0
108 111 13 11 9 6 4 2 1 0 0
111 114 14 11 9 7 4 3 1 0 0
114 117 14 12 10 7 5 3 1 0 0
117 120 15 12 10 8 5 3 2 0 0
120 123 15 13 10 8 6 3 2 0 0
123 126 16 13 11 9 6 4 2 1 0
126 129 16 14 11 9 7 4 3 1 0
129 132 16 14 12 9 7 5 3 1 0
132 135 17 15 12 10 8 5 3 2 0
135 138 17 15 13 10 8 6 3 2 0
138 141 18 15 13 11 8 6 4 2 1
141 144 18 16 14 11 9 7 4 2 1
144 147 19 16 14 12 9 7 5 3 1
147 150 19 17 14 12 10 7 5 3 2
150 153 20 17 15 13 10 8 6 3 2
153 156 20 18 15 13 11 8 6 4 2
156 159 21 18 16 13 11 9 6 4 2
159 162 22 19 16 14 12 9 7 5 3
162 165 22 19 17 14 12 10 7 5 3
165 168 23 20 17 15 13 10 8 5 3
168 171 24 20 18 15 13 11 8 6 4
171 174 25 21 18 16 13 11 9 6 4
174 177 25 21 19 16 14 12 9 7 5
177 180 26 22 19 17 14 12 10 7 5
180 183 27 23 19 17 15 12 10 8 5
183 186 28 24 20 18 15 13 11 8 6
186 189 28 24 20 18 16 13 11 9 6
189 192 29 25 21 18 16 14 11 9 7
192 195 30 26 22 19 17 14 12 10 7
195 198 31 27 23 19 17 15 12 10 8
198 201 31 27 23 20 17 15 13 10 8
201 204 32 28 24 20 18 16 13 11 9
204 207 33 29 25 21 18 16 14 11 9
207 210 34 30 26 22 19 16 14 12 9
210 213 34 30 26 23 19 17 15 12 10
213 216 35 31 27 23 20 17 15 13 10
216 219 36 32 28 24 20 18 15 13 11
219 222 37 33 29 25 21 18 16 14 11
222 225 37 33 29 26 22 19 16 14 12
225 228 38 34 30 26 22 19 17 14 12
228 231 39 35 31 27 23 20 17 15 13
231 234 40 36 32 28 24 20 18 15 13
234 237 40 36 32 29 25 21 18 16 14
237 240 41 37 33 29 25 22 19 16 14
240 243 42 38 34 30 26 22 19 17 14
243 246 43 39 35 31 27 23 20 17 15
246 249 43 39 35 32 28 24 20 18 15
249 252 44 40 36 32 28 25 21 18 16
252 255 45 41 37 33 29 25 21 19 16
255 258 46 42 38 34 30 26 22 19 17
258 261 46 42 38 35 31 27 23 19 17
261 264 47 43 39 35 31 28 24 20 18
264 267 48 44 40 36 32 28 24 21 18
267 270 49 45 41 37 33 29 25 21 18
270 273 49 45 41 38 34 30 26 22 19
273 276 50 46 42 38 34 31 27 23 19
276 279 51 47 43 39 35 31 27 24 20
279 282 52 48 44 40 36 32 28 24 20
282 285 52 48 44 41 37 33 29 25 21
285 288 53 49 45 41 37 34 30 26 22
288 291 54 50 46 42 38 34 30 27 23
291 294 55 51 47 43 39 35 31 27 23
294 297 55 51 47 44 40 36 32 28 24
297 300 56 52 48 44 40 37 33 29 25
300 303 57 53 49 45 41 37 33 30 26
303 306 58 54 50 46 42 38 34 30 26
306 309 58 54 50 47 43 39 35 31 27
309 312 59 55 51 47 43 40 36 32 28
312 315 60 56 52 48 44 40 36 33 29
315 318 61 57 53 49 45 41 37 33 29
318 321 61 57 53 50 46 42 38 34 30
321 324 62 58 54 50 46 43 39 35 31
324 327 63 59 55 51 47 43 39 36 32
327 330 64 60 56 52 48 44 40 36 32
330 333 64 60 56 53 49 45 41 37 33
333 336 65 61 57 53 49 46 42 38 34
336 339 66 62 58 54 50 46 42 39 35
339 341 66 63 59 55 51 47 43 39 35
341 343 67 63 59 55 51 47 44 40 36
343 345 67 64 60 56 52 48 44 40 36
345 347 68 64 60 56 52 48 45 41 37
347 349 68 65 61 57 53 49 45 41 37
349 351 69 65 61 57 53 49 46 42 38
351 353 69 66 62 58 54 50 46 42 38
353 355 70 66 62 58 54 50 47 43 39
355 357 70 67 63 59 55 51 47 43 39
357 359 71 67 63 59 55 51 48 44 40
359 361 71 68 64 60 56 52 48 44 40
361 363 72 68 64 60 56 52 49 45 41
363 365 72 69 65 61 57 53 49 45 41
365 367 73 69 65 61 57 53 50 46 42
367 369 74 70 66 62 58 54 50 46 42
369 371 74 70 66 62 58 54 51 47 43
371 373 75 71 67 63 59 55 51 47 43
373 375 75 71 67 63 59 55 52 48 44
375 377 76 72 68 64 60 56 52 48 44
377 379 76 72 68 64 60 56 53 49 45
379 381 77 73 69 65 61 57 53 49 45
381 383 77 73 69 65 61 57 54 50 46
383 385 78 74 70 66 62 58 54 50 46
385 387 79 74 70 66 62 58 55 51 47
387 389 79 75 71 67 63 59 55 51 47
389 391 80 75 71 67 63 59 56 52 48
391 393 80 76 72 68 64 60 56 52 48
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $15 $0 $0
15 18 0 0
18 21 0 0
21 24 0 0
24 27 0 0
27 30 0 0
30 33 0 0
33 36 0 0
36 39 0 0
39 42 0 0
42 45 0 0
45 48 0 0
48 51 0 0
51 54 0 0
54 57 0 0
57 60 0 0
60 63 0 0
63 66 0 0
66 69 0 0
69 72 0 0
72 75 0 0
75 78 0 0
78 81 0 0
81 84 0 0
84 87 0 0
87 90 0 0
90 93 0 0
93 96 0 0
96 99 0 0
99 102 0 0
102 105 0 0
105 108 0 0
108 111 0 0
111 114 0 0
114 117 0 0
117 120 0 0
120 123 0 0
123 126 0 0
126 129 0 0
129 132 0 0
132 135 0 0
135 138 0 0
138 141 0 0
141 144 0 0
144 147 0 0
147 150 0 0
150 153 0 0
153 156 1 0
156 159 1 0
159 162 1 0
162 165 1 0
165 168 2 0
168 171 2 0
171 174 2 1
174 177 3 1
177 180 3 1
180 183 3 2
183 186 4 2
186 189 4 2
189 192 4 3
192 195 5 3
195 198 5 3
198 201 6 3
201 204 6 4
204 207 7 4
207 210 7 5
210 213 8 5
213 216 8 6
216 219 8 6
219 222 9 7
222 225 9 7
225 228 10 7
228 231 10 8
231 234 11 8
234 237 11 9
237 240 12 9
240 243 12 10
243 246 13 10
246 249 13 11
249 252 13 11
252 255 14 12
255 258 14 12
258 261 15 12
261 264 15 13
264 267 16 13
267 270 16 14
270 273 17 14
273 276 17 15
276 279 17 15
279 282 18 16
282 285 18 16
285 288 19 16
288 291 19 17
291 294 20 17
294 297 20 18
297 300 21 18
300 303 22 19
303 306 22 19
306 309 23 20
309 312 24 20
312 315 25 21
315 318 25 22
318 321 26 22
321 324 27 23
324 327 28 24
327 330 28 25
330 333 29 25
333 336 30 26
336 339 31 27
339 341 31 27
341 343 32 28
343 345 32 28
345 347 33 29
347 349 33 29
349 351 34 30
351 353 34 30
353 355 35 31
355 357 35 31
357 359 36 32
359 361 36 32
361 363 37 33
363 365 37 33
365 367 38 34
367 369 38 34
369 371 39 35
371 373 39 35
373 375 40 36
375 377 40 36
377 379 41 37
379 381 41 37
381 383 42 38
383 385 42 38
385 387 43 39
387 389 43 39
389 391 44 40
391 393 44 40
------------------------------
$393 and Use Table
over 8(a) for a
SINGLE
person
on page 25.
Also see the
instructions
on page 23.
------------------------------
MARRIED Persons -- DAILY Payroll Period
(For Wages Paid through December 31, 2017)
---------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
---------------------------------------------------------------------
But 0 1 2 3 4 5 6 7 8
At less -----------------------------------------------------
least than The amount of income tax to be withheld is --
---------------------------------------------------------------------
$0 $39 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 42 1 0 0 0 0 0 0 0 0
42 45 1 0 0 0 0 0 0 0 0
45 48 1 0 0 0 0 0 0 0 0
48 51 2 0 0 0 0 0 0 0 0
51 54 2 0 0 0 0 0 0 0 0
54 57 2 1 0 0 0 0 0 0 0
57 60 3 1 0 0 0 0 0 0 0
60 63 3 1 0 0 0 0 0 0 0
63 66 3 2 0 0 0 0 0 0 0
66 69 3 2 0 0 0 0 0 0 0
69 72 4 2 1 0 0 0 0 0 0
72 75 4 2 1 0 0 0 0 0 0
75 78 4 3 1 0 0 0 0 0 0
78 81 5 3 2 0 0 0 0 0 0
81 84 5 3 2 0 0 0 0 0 0
84 87 5 4 2 1 0 0 0 0 0
87 90 6 4 2 1 0 0 0 0 0
90 93 6 4 3 1 0 0 0 0 0
93 96 6 5 3 1 0 0 0 0 0
96 99 6 5 3 2 0 0 0 0 0
99 102 7 5 4 2 0 0 0 0 0
102 105 7 5 4 2 1 0 0 0 0
105 108 7 6 4 3 1 0 0 0 0
108 111 8 6 5 3 1 0 0 0 0
111 114 8 6 5 3 2 0 0 0 0
114 117 9 7 5 4 2 0 0 0 0
117 120 9 7 5 4 2 1 0 0 0
120 123 10 7 6 4 3 1 0 0 0
123 126 10 8 6 4 3 1 0 0 0
126 129 11 8 6 5 3 2 0 0 0
129 132 11 9 7 5 3 2 0 0 0
132 135 11 9 7 5 4 2 1 0 0
135 138 12 10 7 6 4 3 1 0 0
138 141 12 10 8 6 4 3 1 0 0
141 144 13 10 8 6 5 3 2 0 0
144 147 13 11 9 7 5 3 2 0 0
147 150 14 11 9 7 5 4 2 1 0
150 153 14 12 9 7 6 4 2 1 0
153 156 15 12 10 8 6 4 3 1 0
156 159 15 13 10 8 6 5 3 2 0
159 162 15 13 11 8 6 5 3 2 0
162 165 16 14 11 9 7 5 4 2 1
165 168 16 14 12 9 7 6 4 2 1
168 171 17 15 12 10 8 6 4 3 1
171 174 17 15 13 10 8 6 5 3 1
174 177 18 15 13 11 8 6 5 3 2
177 180 18 16 14 11 9 7 5 4 2
180 183 19 16 14 12 9 7 5 4 2
183 186 19 17 14 12 10 7 6 4 3
186 189 20 17 15 13 10 8 6 5 3
189 192 20 18 15 13 11 8 6 5 3
192 195 20 18 16 13 11 9 7 5 4
195 198 21 19 16 14 12 9 7 5 4
198 201 21 19 17 14 12 10 7 6 4
201 204 22 19 17 15 12 10 8 6 4
204 207 22 20 18 15 13 11 8 6 5
207 210 23 20 18 16 13 11 9 7 5
210 213 23 21 18 16 14 11 9 7 5
213 216 24 21 19 17 14 12 10 7 6
216 219 24 22 19 17 15 12 10 8 6
219 222 24 22 20 17 15 13 10 8 6
222 225 25 23 20 18 16 13 11 9 7
225 228 25 23 21 18 16 14 11 9 7
228 231 26 24 21 19 17 14 12 9 7
231 234 26 24 22 19 17 15 12 10 8
234 237 27 24 22 20 17 15 13 10 8
237 240 27 25 23 20 18 16 13 11 9
240 243 28 25 23 21 18 16 14 11 9
243 246 28 26 23 21 19 16 14 12 9
246 249 29 26 24 22 19 17 15 12 10
249 252 29 27 24 22 20 17 15 13 10
252 255 29 27 25 22 20 18 15 13 11
255 258 30 28 25 23 21 18 16 14 11
258 261 30 28 26 23 21 19 16 14 12
261 264 31 28 26 24 21 19 17 14 12
264 267 31 29 27 24 22 20 17 15 13
267 270 32 29 27 25 22 20 18 15 13
270 273 32 30 27 25 23 20 18 16 13
273 276 33 30 28 26 23 21 19 16 14
276 279 33 31 28 26 24 21 19 17 14
279 282 33 31 29 26 24 22 19 17 15
282 285 34 32 29 27 25 22 20 18 15
285 288 34 32 30 27 25 23 20 18 16
288 291 35 33 30 28 26 23 21 18 16
291 294 35 33 31 28 26 24 21 19 17
294 297 36 33 31 29 26 24 22 19 17
297 300 36 34 32 29 27 25 22 20 18
300 303 37 34 32 30 27 25 23 20 18
303 306 37 35 32 30 28 25 23 21 18
306 309 38 35 33 31 28 26 24 21 19
309 312 38 36 33 31 29 26 24 22 19
312 315 38 36 34 31 29 27 24 22 20
315 318 39 37 34 32 30 27 25 23 20
318 321 39 37 35 32 30 28 25 23 21
321 324 40 37 35 33 30 28 26 23 21
324 327 40 38 36 33 31 29 26 24 22
327 330 41 38 36 34 31 29 27 24 22
330 333 42 39 36 34 32 29 27 25 22
333 336 43 39 37 35 32 30 28 25 23
336 339 43 40 37 35 33 30 28 26 23
339 341 44 40 38 35 33 31 28 26 24
341 343 44 41 38 36 33 31 29 26 24
343 345 45 41 38 36 34 31 29 27 24
345 347 45 42 39 36 34 32 29 27 25
347 349 46 42 39 37 34 32 30 27 25
349 351 46 43 39 37 35 32 30 28 25
351 353 47 43 40 37 35 33 30 28 26
353 355 47 44 40 38 35 33 31 28 26
355 357 48 44 40 38 35 33 31 28 26
357 359 48 45 41 38 36 33 31 29 26
359 361 49 45 41 38 36 34 31 29 27
361 363 49 46 42 39 36 34 32 29 27
363 365 50 46 42 39 37 34 32 30 27
365 367 50 47 43 39 37 35 32 30 28
367 369 51 47 43 40 37 35 33 30 28
369 371 51 48 44 40 38 35 33 31 28
371 373 52 48 44 40 38 36 33 31 29
373 375 52 49 45 41 38 36 34 31 29
375 377 53 49 45 41 38 36 34 31 29
377 379 53 50 46 42 39 36 34 32 29
379 381 54 50 46 42 39 37 34 32 30
381 383 54 51 47 43 39 37 35 32 30
383 385 55 51 47 43 40 37 35 33 30
385 387 55 52 48 44 40 38 35 33 31
387 389 56 52 48 44 40 38 36 33 31
389 391 56 53 49 45 41 38 36 34 31
391 393 57 53 49 45 41 39 36 34 32
393 395 57 54 50 46 42 39 37 34 32
395 397 58 54 50 46 42 39 37 34 32
397 399 58 55 51 47 43 39 37 35 32
399 401 59 55 51 47 43 40 37 35 33
401 403 59 56 52 48 44 40 38 35 33
403 405 60 56 52 48 44 40 38 36 33
405 407 60 57 53 49 45 41 38 36 34
407 409 61 57 53 49 45 41 39 36 34
---------------------------------------------------------------------
[Table Continued]
------------------------------
And the
number of
withholding
allowances
And the claimed
wages are -- is --
------------------------------
But 9 10
At less ----------------
least than The amount
of income
tax to be
withheld
is --
------------------------------
$0 $39 $0 $0
39 42 0 0
42 45 0 0
45 48 0 0
48 51 0 0
51 54 0 0
54 57 0 0
57 60 0 0
60 63 0 0
63 66 0 0
66 69 0 0
69 72 0 0
72 75 0 0
75 78 0 0
78 81 0 0
81 84 0 0
84 87 0 0
87 90 0 0
90 93 0 0
93 96 0 0
96 99 0 0
99 102 0 0
102 105 0 0
105 108 0 0
108 111 0 0
111 114 0 0
114 117 0 0
117 120 0 0
120 123 0 0
123 126 0 0
126 129 0 0
129 132 0 0
132 135 0 0
135 138 0 0
138 141 0 0
141 144 0 0
144 147 0 0
147 150 0 0
150 153 0 0
153 156 0 0
156 159 0 0
159 162 0 0
162 165 0 0
165 168 0 0
168 171 0 0
171 174 0 0
174 177 0 0
177 180 1 0
180 183 1 0
183 186 1 0
186 189 1 0
189 192 2 0
192 195 2 0
195 198 2 1
198 201 3 1
201 204 3 1
204 207 3 2
207 210 4 2
210 213 4 2
213 216 4 3
216 219 4 3
219 222 5 3
222 225 5 3
225 228 5 4
228 231 6 4
231 234 6 4
234 237 6 5
237 240 7 5
240 243 7 5
243 246 7 6
246 249 8 6
249 252 8 6
252 255 8 6
255 258 9 7
258 261 9 7
261 264 10 7
264 267 10 8
267 270 11 8
270 273 11 9
273 276 12 9
276 279 12 10
279 282 12 10
282 285 13 11
285 288 13 11
288 291 14 11
291 294 14 12
294 297 15 12
297 300 15 13
300 303 16 13
303 306 16 14
306 309 17 14
309 312 17 15
312 315 17 15
315 318 18 16
318 321 18 16
321 324 19 16
324 327 19 17
327 330 20 17
330 333 20 18
333 336 21 18
336 339 21 19
339 341 21 19
341 343 22 19
343 345 22 20
345 347 22 20
347 349 23 20
349 351 23 21
351 353 23 21
353 355 23 21
355 357 24 21
357 359 24 22
359 361 24 22
361 363 25 22
363 365 25 23
365 367 25 23
367 369 26 23
369 371 26 24
371 373 26 24
373 375 26 24
375 377 27 24
377 379 27 25
379 381 27 25
381 383 28 25
383 385 28 26
385 387 28 26
387 389 29 26
389 391 29 27
391 393 29 27
393 395 29 27
395 397 30 27
397 399 30 28
399 401 30 28
401 403 31 28
403 405 31 29
405 407 31 29
407 409 32 29
------------------------------
$409 and Use Table
over 8(b) for a
MARRIED
person
on page 25.
Also see the
instructions
on page 23.
------------------------------
How To Get Tax Help
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Preparing and filing your tax return. Visit the IRS website at IRS.gov/employmentefile for more information on filing your employment tax returns electronically.
Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.
• Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.
• You may also be able to access tax law information in your electronic filing software.
Getting tax forms and publications. Go to IRS.gov/forms to view, download, or print most of the forms and publications you may need. You can also download and view popular tax publications and instructions (including Pub. 51) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.
Getting a transcript or copy of a return. You can get a copy of your tax transcript or a copy of your return by calling 1-800-829-4933 or by mailing Form 4506-T (transcript request) or Form 4506 (copy of return) to the IRS.
Resolving tax-related identity theft issues.
• The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
• Go to IRS.gov/idprotection for information and videos.
• If you suspect you are a victim of tax-related identity theft, visit IRS.gov/id to learn what steps you should take.
Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.
• Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.
• Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
• Check or money order: Mail your payment to the address listed on the notice or instructions.
What if I can't pay now? Go to IRS.gov/payments for more information about your options.
• Apply for an online payment agreement (IRS.gov/opa) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
• Use the Offer in Compromise Pre-Qualifier (IRS.gov/oic) to see if you can settle your tax debt for less than the full amount you owe.
Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."
Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
• Spanish (IRS.gov/spanish).
• Chinese (IRS.gov/chinese).
• Vietnamese (IRS.gov/vietnamese).
• Korean (IRS.gov/korean).
• Russian (IRS.gov/russian).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
What Can the Taxpayer Advocate Service Do For You?
We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business,
• You face (or your business is facing) an immediate threat of adverse action, or
• You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
How Can You Reach Us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
How Else Does the Taxpayer Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
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