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IRS Releases Publication 15 (2017), (Circular E), Employer's Tax Guide


Publication 15 (2017)

DATED
DOCUMENT ATTRIBUTES
Citations: Publication 15 (2017)
For use in 2017

Future Developments

 

What's New

 

Reminders

 

Electronic Filing and Payment

 

Forms in Spanish

 

Hiring New Employees

 

Paying Wages, Pensions, or Annuities

 

Information Returns

 

Nonpayroll Income Tax Withholding

 

Recordkeeping

 

Change of Business Name

 

Change of Business Address or Responsible Party

 

Private Delivery Services

 

Telephone Help

 

Ordering Employer Tax Forms and Publications

 

Filing Addresses

 

Dishonored Payments

 

Photographs of Missing Children

 

Calendar

 

Introduction

 

1. Employer Identification Number (EIN)

 

2. Who Are Employees?

 

3. Family Employees

 

4. Employee's Social Security Number (SSN)

 

5. Wages and Other Compensation

 

6. Tips

 

7. Supplemental Wages

 

8. Payroll Period

 

9. Withholding From Employees' Wages

 

10. Required Notice to Employees About the Earned Income Credit (EIC)

 

11. Depositing Taxes

 

12. Filing Form 941 or Form 944

 

13. Reporting Adjustments to Form 941 or Form 944

 

14. Federal Unemployment (FUTA) Tax

 

15. Special Rules for Various Types of Services and Payments

 

16. Third Party Payer Arrangements

 

17. How To Use the Income Tax Withholding Tables

 

Percentage Method Tables for Income Tax Withholding

 

Wage Bracket Method Tables for Income Tax Withholding

 

How To Get Tax Help

Future Developments

For the latest information about developments related to Pub. 15, such as legislation enacted after it was published, go to IRS.gov/pub15.

What's New

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 wages for 2017. Social security and Medicare taxes apply to election workers who are paid $1,800 or more in cash or an equivalent form of compensation in 2017.

2017 withholding tables. This publication includes the 2017 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding.

Withholding allowance. The 2017 amount for one withholding allowance on an annual basis is $4,050.

Qualified small business payroll tax credit for increasing research activities. For tax years beginning after December 31, 2015, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit against the employer's share of social security tax. The portion of the credit used against the employer's share of social security tax is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The election and determination of the credit amount that will be used against the employer's share of social security tax is made on Form 6765, Credit for Increasing Research Activities. The amount from Form 6765, line 44, must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities. Form 8974 is used to determine the amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12, is reported on Form 941 or 941-SS, line 11.

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.

Reminders

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 on or 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 941, Employer's QUARTERLY Federal Tax Return (or Form 944, Employer's ANNUAL Federal Tax Return). Instead, after filing your Form 941 (or Form 944), file Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund), respectively, to claim the COBRA premium assistance credit. Filing a Form 941-X (or Form 944-X) before filing a Form 941 (or Form 944) for the return period may result in errors or delays in processing your Form 941-X (or Form 944-X). For more information, see the Instructions for Form 941 (or the Instructions for Form 944), or visit IRS.gov and enter "COBRA" in the search box.

Medicaid waiver payments. Notice 2014-7 provides that certain Medicaid waiver payments are excludable from income for federal income tax purposes. See Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/2014-4_IRB/ar06.html. For more information, including questions and answers related to Notice 2014-7, visit IRS.gov and enter "Medicaid waiver payments" in the search box.

No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States. Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) aren't included in income. Because federal income tax withholding is only required when a payment is includable in income, no federal income tax should be withheld from these payments.

Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). A shareholder of an ANC may request voluntary income tax withholding on dividends and other distributions paid by an ANC. A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V. For more information see Notice 2013-77, 2013-50 I.R.B. 632, available at IRS.gov/irb/2013-50_IRB/ar10.html.

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 recognized as 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 (PSP) or reporting agent, visit IRS.gov and enter "outsourcing payroll duties" in the search box for helpful information on this topic. For more information on the different types of third party payer arrangements, see section 16.

Severance payments are subject to social security and Medicare taxes, income tax withholding, and FUTA tax. Severance payments are wages subject to social security and Medicare taxes. As noted in section 15, severance payments are also subject to income tax withholding and FUTA tax.

You must receive written notice from the IRS to file Form 944. If you've been filing Forms 941 (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return--American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944.

Employers can request to file Forms 941 instead of Form 944. If you received notice from the IRS to file Form 944 but would like to file Forms 941 instead, you must contact the IRS during the first calendar quarter of the tax year to request to file Forms 941. You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. For more information on requesting to file Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944.

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 11. 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.

Aggregate Form 941 filers. Agents and CPEOs must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Aggregate Forms 941 are filed by agents approved by the IRS under section 3504 of the Internal Revenue Code (IRC). To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS. Aggregate Forms 941 are also filed by CPEOs approved by the IRS under section 7705. CPEOs file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that they've started or ended a service contract with a client or customer.

Aggregate Form 940 filers. Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Aggregate Forms 940 for tax year 2017 will also be filed by CPEOs approved by the IRS under section 7705.

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.

Electronic Filing and Payment

Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment 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 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 electronic filing of Forms W-2, Wage and Tax Statement, 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.

Forms in Spanish

You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, 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.

Hiring New Employees

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 website at acf.hhs.gov/programs/css/employers for more information.

W-4 request. Ask each new employee to complete the 2017 Form W-4. See section 9.

Name and social security number (SSN). Record each new employee's name and SSN from his or her social security card. Any employee without a social security card should apply for one. See section 4.

Paying Wages, Pensions, or Annuities

Correcting Form 941 or Form 944. If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X or Form 944-X. Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843. See section 13 for more information.

Income tax withholding. Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9.

Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Don't withhold on direct rollovers from qualified plans or governmental section 457(b) plans. See section 9 and Pub. 15-A, Employer's Supplemental Tax Guide. Pub. 15-A includes information about withholding on pensions and annuities.

Zero wage return. If you haven't filed a "final" Form 941 or Form 944, or aren't a "seasonal" employer, you must continue to file a Form 941 or Form 944, even for periods during which you paid no wages. The IRS encourages you to file your "Zero Wage" Forms 941 or 944 electronically. Visit the IRS website at IRS.gov/employmentefile for more information on electronic filing.

Employer Responsibilities

 Employer Responsibilities: The following list provides a

 

 brief summary of your basic responsibilities. Because the

 

 individual circumstances for each employer can vary

 

 greatly, responsibilities for withholding, depositing, and

 

 reporting employment taxes can differ. Each item in this

 

 list has a page reference to a more detailed discussion

 

 in this publication.

 

                                                        Page

 

                     New Employees:

 

 [ ] Verify work eligibility of new employees             4

 

 [ ] Record employees' names and SSNs from

 

     social security cards                                4

 

 [ ] Ask employees for Form W-4                           4

 

                      Each Payday:

 

 [ ] Withhold federal income tax based on each

 

     employee's Form W-4                                 20

 

 [ ] Withhold employee's share of social security

 

     and Medicare taxes                                  23

 

 [ ] Deposit:

 

     • Withheld income tax

 

     • Withheld and employer social security taxes

 

     • Withheld and employer Medicare taxes              25

 

     Note: Due date of deposit generally depends

 

     on your deposit schedule (monthly or

 

     semiweekly)

 

      Quarterly (By April 30, July 31, October 31,

 

                    and January 31):

 

 [ ] Deposit FUTA tax if undeposited amount

 

     is over $500                                        36

 

 [ ] File Form 941 (pay tax with return if not

 

     required to deposit)                                30

 

         Annually (see Calendar for due dates):

 

 [ ] File Form 944 if required (pay tax with return if

 

     not required to deposit)                            30

 

 [ ] Remind employees to submit a new Form W-4

 

     if they need to change their withholding            20

 

 [ ] Ask for a new Form W-4 from employees

 

     claiming exemption from income tax

 

     withholding                                         21

 

 [ ] Reconcile Forms 941 (or Form 944) with Forms

 

     W-2 and W-3                                         31

 

 [ ] Furnish each employee a Form W-2                     8

 

 [ ] File Copy A of Forms W-2 and the transmittal

 

     Form W-3 with the SSA                                8

 

 [ ] Furnish each other payee a Form 1099 (for example,

 

     Form 1099-MISC)                                      8

 

 [ ] File Forms 1099 and the transmittal Form 1096        8

 

 [ ] File Form 940                                        8

 

 [ ] File Form 945 for any nonpayroll income tax

 

     withholding                                          8

 

 

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 you file (for example, Instructions for Form 1099-MISC). Generally, don't use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. If you file 250 or more Forms 1099-MISC, you must file them electronically. If you file 250 or more Forms W-2, you must file them electronically. The IRS and SSA won't accept information returns filed 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, 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 center 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.

Nonpayroll Income Tax Withholding

Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G, Certain Gambling Winnings) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Nonpayroll items include:

 

• Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities.

• Military retirement.

• Gambling winnings.

• Indian gaming profits.

• Certain other payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding.

• Payments subject to backup withholding.

 

For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Distributions from nonqualified pension plans and deferred compensation plans. Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. However, distributions from such plans to a beneficiary or estate of a deceased employee aren't wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; income tax withheld must be reported on Form 945.

Backup withholding. You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). This withholding is referred to as "backup withholding."

Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, payments made in settlement of payment card or third-party network transactions, and certain other payments you make in the course of your trade or business. In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding.

CAUTION: Backup withholding doesn't apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts (MSAs), health savings accounts (HSAs), long-term-care benefits, or real estate transactions.

You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN. Form W-9 or Formulario W-9(SP) must be used when payees must certify that the number furnished is correct, or when payees must certify that they're not subject to backup withholding or are exempt from backup withholding. The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. For more information, see Pub. 1281, Backup Withholding for Missing and Incorrect Name/TIN(s).

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.

• Amounts of tips reported to you by your employees.

• Records of allocated tips.

• The fair market value of in-kind wages paid.

• 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 payors made to them.

• Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V).

• 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.

 

Change of Business Name

Notify the IRS immediately if you change your business name. Write to the IRS office where you file your returns, using the Without a payment address provided in the instructions for your employment tax return, to notify the IRS of any business name change. See Pub. 1635 to see if you need to apply for a new EIN.

Change of Business Address or Responsible Party

Notify the IRS immediately if you change your business address or responsible party. Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. For a definition of "responsible party," see the Form 8822-B instructions.

Private Delivery Services

You can use certain private delivery services designated by the IRS to mail 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.

Telephone Help

Tax questions. You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933.

Help for people with disabilities. You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any employment tax questions. You may also use this number for assistance with unresolved tax problems.

Additional employment tax information. Visit IRS.gov and enter "employment taxes" in the search box.

Ordering Employer Tax Forms and Publications

You can order employer tax forms and publications and information returns online at IRS.gov/orderforms.

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'll be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Form W-3 will be created for you based on your Forms W-2.

Filing Addresses

Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you're including a payment with your return. There are separate filing addresses for these returns if you're a tax-exempt organization or government entity. See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses.

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.

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.

Calendar

The following is a list of important dates and responsibilities. Also see Pub. 509, Tax Calendars.

TIP: If any date shown next 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 11. For any filing due date, you'll 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 private delivery service on or before the due date. See Private Delivery Services under Reminders for more information.

By January 31

File Form 941 or Form 944. File Form 941 for the fourth quarter of the previous calendar year and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. File Form 944 for the previous calendar year instead of Form 941 if the IRS has notified you in writing to file Form 944 and pay any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 944 if your total tax liability for the year is less than $2,500. For additional rules on when you can pay your taxes with your return, see Payment with return in section 11. If you timely deposited all taxes when due, you may file by February 10.

File Form 940. File Form 940 to report any FUTA tax. However, if you deposited all of the FUTA tax when due, you may file by February 10.

Furnish Forms 1099 and W-2. Furnish each employee a completed Form 1099-MISC to payees for nonemployee compensation. Most Forms 1099 must be furnished to payees by January 31, but some can be furnished by February 15. For more information, see the General Instructions for Certain Information Returns.

File Form W-2. 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.

File Form 1099-MISC reporting nonemployee compensation. File with the IRS Copy A of all 2016 paper and electronic Forms 1099-MISC that report non-employee 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, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, W-2G.

File Form 945. File Form 945 to report any nonpayroll federal income tax withheld. If you deposited all taxes when due, you may file by February 10. See Nonpayroll Income Tax Withholding under Reminders for more information.

By February 15

Request a new Form W-4 from exempt employees. Ask for a new Form W-4 from each employee who claimed exemption from income tax withholding last year.

On February 16

Forms W-4 claiming exemption from withholding expire. 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 9 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 February 28

File paper 2016 Forms 1099 and 1096. File Copy A of all paper 2016 Forms 1099, except Forms 1099-MISC reporting nonemployee compensation, with Form 1096 with the IRS. For electronically filed returns, see By March 31 below.

File paper Form 8027. File paper Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, with the IRS. See section 6. For electronically filed returns, see By March 31 next.

By March 31

File electronic 2016 Forms 1099 and 8027. File electronic 2016 Forms 1099, except Forms 1099-MISC reporting nonemployee compensation, and 8027 with the IRS. For information on filing information returns electronically with the IRS, see Pub. 1220 and Pub. 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips.

By April 30, July 31, October 31, and January 31

Deposit FUTA taxes. Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. If $500 or less, carry it over to the next quarter. See section 14 for more information.

File Form 941. File Form 941 and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. If you timely deposited all taxes when due, you may file by May 10, August 10, November 10, or February 10, respectively. Don't file Form 941 for these quarters if you have been notified to file Form 944 and you didn't request and receive written notice from the IRS to file quarterly Forms 941.

Before December 1

New Forms W-4. 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.

Introduction

This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and the SSA. This guide also has tax tables you need to figure the taxes to withhold from each employee for 2017. References to "income tax" in this guide apply only to "federal" income tax. Contact your state or local tax department to determine if their rules are different.

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 11 for more information.

Additional employment tax information is available in Pub. 15-A. Pub. 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Pub. 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.

Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes.

 

• Income tax.

• Social security tax.

• Medicare tax.

• FUTA tax.

 

There are exceptions to these requirements. See section 15 for guidance. Railroad retirement taxes are explained in the Instructions for Form CT-1.

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.

Federal Government employers. The information in this publication, including the rules for making federal tax deposits, applies to federal agencies.

State and local government employers. Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Most elected and appointed public officials of state or local governments are employees under common law rules. See chapter 3 of Pub. 963, Federal-State Reference Guide. In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. See section 15 for more information on the exceptions.

If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at IRS.gov/pub/irs-irbs/irb00-06.pdf.

You can get information on reporting and social security coverage from your local IRS office. If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at ncsssa.org.

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).

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 involuntarily 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 individuals 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 941-X or the Instructions for Form 944-X. The credit is treated as a deposit made on the first day of the return period (quarter or year). 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, including the following.

 

• 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.

1. Employer Identification Number (EIN)

If you're required to report employment taxes or give tax statements to employees or annuitants, you need an EIN.

The EIN is a nine-digit number 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 you send to the IRS and the SSA. For more information, see Pub. 1635.

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. Employers outside of the United States may also apply for an EIN by calling 267-941-1099 (toll call). Don't use an SSN in place of an EIN.

You should have only one EIN. If you have more than one and aren't sure which one to use, 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). Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. The IRS will tell you which number to use. For more information, see Pub. 1635.

If you took over another employer's business (see Successor employer in section 9), don't use that employer's EIN. If you've applied for an EIN but don't have your 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.

2. Who Are Employees?

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.

Generally, people in business for themselves aren't employees. For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. However, if the business is incorporated, corporate officers who work in the business are employees of the corporation.

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're called, or if the employee works full or part time.

Statutory employees. If someone who works for you isn't an employee under the common law rules discussed above, don't withhold federal income tax from his or her pay, unless backup withholding applies. Although the following persons may not be common law employees, they're considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions.

 

• An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else.

• A full-time life insurance salesperson who sells primarily for one company.

• A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates.

• A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. The orders must be for merchandise for resale or supplies for use in the customer's business. The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging.

 

Statutory nonemployees. Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. They're generally treated as self-employed for all federal tax purposes, including income and employment taxes.

H-2A agricultural workers. On Form W-2, don't check box 13 (Statutory employee), as H-2A workers aren't statutory employees.

Treating employees as nonemployees. You'll generally be liable for social security and Medicare taxes and withheld income tax if you don't deduct and withhold these taxes because you treated an employee as a nonemployee. You may be able to calculate your liability using special IRC section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. The applicable rates depend on whether you filed required Forms 1099. You can't recover the employee share of social security tax, Medicare tax, or income tax withholding from the employee if the tax is paid under IRC section 3509. You're liable for the income tax withholding regardless of whether the employee paid income tax on the wages. You continue to owe the full employer share of social security and Medicare taxes. The employee remains liable for the employee share of social security and Medicare taxes. See IRC section 3509 for details. Also see the Instructions for Form 941-X.

IRC section 3509 rates aren't available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. IRC section 3509 isn't available for reclassifying statutory employees. See Statutory employees above.

If the employer issued required information returns, the IRC section 3509 rates are:

 

• For social security taxes; employer rate of 6.2% plus 20% of the employee rate of 6.2% for a total rate of 7.44% of wages.

• For Medicare taxes; employer rate of 1.45% plus 20% of the employee rate of 1.45%, for a total rate of 1.74% of wages.

• For Additional Medicare Tax; 0.18% (20% of the employee rate of 0.9%) of wages subject to Additional Medicare Tax.

• For income tax withholding, the rate is 1.5% of wages.

 

If the employer didn't issue required information returns, the IRC section 3509 rates are:

 

• For social security taxes; employer rate of 6.2% plus 40% of the employee rate of 6.2% for a total rate of 8.68% of wages.

• For Medicare taxes; employer rate of 1.45% plus 40% of the employee rate of 1.45%, for a total rate of 2.03% of wages.

• For Additional Medicare Tax; 0.36% (40% of the employee rate of 0.9%) of wages subject to Additional Medicare Tax.

• For income tax withholding, the rate is 3.0% of wages.

 

Relief provisions. If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. See Pub. 1976, Do You Qualify for Relief Under Section 530.

IRS help. If you want the IRS to determine whether a worker is an employee, file Form SS-8.

Voluntary Classification Settlement Program (VCSP). Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. File Form 8952 to apply for the VCSP. For more information visit IRS.gov and enter "VCSP" in the search box.

Business Owned and Operated by Spouses

If you and your spouse jointly own and operate a 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, see One spouse employed by another in section 3.

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 above.

3. Family Employees

Child employed by parents. Payments for the services of a child under age 18 who works for his or her parent in a trade or business aren't subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they're not subject to social security and Medicare taxes until the child reaches age 21. However, see Covered services of a child or spouse, later. Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, aren't subject to FUTA tax. Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child isn't regularly employed to do such work.

One spouse employed by another. The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, aren't subject to social security, Medicare, and FUTA taxes.

Covered services of a child or spouse. The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for:

 

• A corporation, even if it is controlled by the child's parent or the individual's spouse;

• A partnership, even if the child's parent is a partner, unless each partner is a parent of the child;

• A partnership, even if the individual's spouse is a partner; or

• An estate, even if it is the estate of a deceased parent.

 

Parent employed by son or daughter. When the employer is a son or daughter employing his or her parent the following rules apply.

 

• Payments for the services of a parent in the son's or daughter's (the employer's) trade or business are subject to income tax withholding and social security and Medicare taxes.

• Payments for the services of a parent not in the son's or daughter's (the employer's) trade or business are generally not subject to social security and Medicare taxes.

 

CAUTION: Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply:

 

The parent is employed by his or her son or daughter;

The son or daughter (the employer) has a child or stepchild living in the home;

The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, can't care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and

The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition.

 

Payments made to a parent employed by his or her child aren't subject to FUTA tax, regardless of the type of services provided.

4. Employee's Social Security Number (SSN)

You're required to get each employee's name and SSN and to enter them on Form W-2. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you his or her social security card. The employee may show the card if it is available.

CAUTION: 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 provide the correct employee 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, Application for a Social Security Card, and submitting the necessary documentation. You can get Form SS-5 from the SSA website at socialsecurity.gov/online/ss-5.html, at 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 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 for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now 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're 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 the updated social security card with the corrected 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 for the most recently filed Form W-2. It isn't necessary to correct other years if the previous name and number 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 only available to resident and nonresident aliens who aren't eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is 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. 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 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the 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'll 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.

5. Wages and Other Compensation

Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. The pay may be in cash or in other forms. It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. It doesn't matter how you measure or make the payments. Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes.

More information. See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Also, see section 15 for exceptions to the general rules for wages. Pub. 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Pub. 15-B provides information on other forms of compensation, including:

 

• Accident and health benefits,

• Achievement awards,

• Adoption assistance,

• Athletic facilities,

• De minimis (minimal) benefits,

• Dependent care assistance,

• Educational assistance,

• Employee discounts,

• Employee stock options,

• Employer-provided cell phones,

• Group-term life insurance coverage,

• Health savings accounts,

• Lodging on your business premises,

• Meals,

• Moving expense reimbursements,

• No-additional-cost services,

• Retirement planning services,

• Transportation (commuting) benefits,

• Tuition reduction, and

• Working condition benefits.

 

Employee business expense reimbursements. A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement.

These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee.

Accountable plan. To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules.

 

1. They must have paid or incurred deductible expenses while performing services as your employees. The reimbursement or advance must be payment for the expenses and must not be an amount that would have otherwise been paid to the employee as wages.

2. They must substantiate these expenses to you within a reasonable period of time.

3. They must return any amounts in excess of substantiated expenses within a reasonable period of time.

 

Amounts paid under an accountable plan aren't wages and aren't subject to income, social security, Medicare, and FUTA taxes.

If the expenses covered by this arrangement aren't substantiated (or amounts in excess of substantiated expenses aren't returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time.

A reasonable period of time depends on the facts and circumstances. Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days.

Nonaccountable plan. Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Your payments are treated as paid under a nonaccountable plan if:

 

• Your employee isn't required to or doesn't substantiate timely those expenses to you with receipts or other documentation,

• You advance an amount to your employee for business expenses and your employee isn't required to or doesn't return timely any amount he or she doesn't use for business expenses,

• You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or

• You pay an amount as a reimbursement you would have otherwise paid as wages.

 

See section

Wages not paid in money. If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you're said to pay them "in kind." Payments in kind may be in the form of goods, lodging, food, clothing, or services. Generally, the fair market value of such payments at the time they're provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes.

However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Withhold income tax on these payments only if you and the employee agree to do so. Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment.

Moving expenses. Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan aren't includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. For more information on moving expenses, see Pub. 521.

Meals and lodging. The value of meals isn't taxable income and isn't subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. The value of lodging isn't subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment.

"For the convenience of the employer" means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience.

However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. A written statement that the meals or lodging are for your convenience isn't sufficient.

50% test. If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. If this 50% test is met, the value of the meals is excludable from income for all employees and isn't subject to federal income tax withholding or employment taxes. For more information, see Pub. 15-B.

Health insurance plans. If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments aren't wages and aren't subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Generally, this exclusion also applies to qualified long-term care insurance contracts. However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. See Announcement 92-16 for more information. You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5.

Health savings accounts and medical savings accounts. Your contributions to an employee's health savings account (HSA) or Archer medical savings account (MSA) aren't subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they'll be excludable from the income of the employee. To the extent it isn't reasonable to believe they'll be excludable, your contributions are subject to these taxes. Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan aren't wages and aren't subject to employment taxes or withholding. For more information, see the Instructions for Form 8889.

Medical care reimbursements. Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan aren't wages and aren't subject to social security, Medicare, and FUTA taxes, or income tax withholding. See Pub. 15-B for an exception for highly compensated employees.

Differential wage payments. Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer.

Differential wage payments are wages for income tax withholding, but aren't subject to social security, Medicare, or FUTA taxes. Employers should report differential wage payments in box 1 of Form W-2. For more information about the tax treatment of differential wage payments, visit IRS.gov and enter "employees in a combat zone" in the search box.

Fringe benefits. You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). The benefits are subject to income tax withholding and employment taxes. Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. In general, the amount you must include is the amount by which the fair market value of the benefit is more than the sum of what the employee paid for it plus any amount the law excludes. There are other special rules you and your employees may use to value certain fringe benefits. See Pub. 15-B for more information.

Nontaxable fringe benefits. Some fringe benefits aren't taxable (or are minimally taxable) if certain conditions are met. See Pub. 15-B for details. The following are some examples of nontaxable fringe benefits.

 

1. Services provided to your employees at no additional cost to you.

2. Qualified employee discounts.

3. Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for them. Examples include a company car for business use and subscriptions to business magazines.

4. Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals aren't furnished at below cost).

5. Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking).

6. Qualified moving expense reimbursement. See Moving expenses, earlier in this section, for details.

7. The use of on-premises athletic facilities operated by you, if substantially all of the use is by employees, their spouses, and their dependent children.

8. Qualified tuition reduction an educational organization provides to its employees for education. For more information, see Pub. 970.

9. Employer-provided cell phones provided primarily for a noncompensatory business reason.

 

However, don't exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis.

 

• No-additional-cost services.

• Qualified employee discounts.

• Meals provided at an employer operated eating facility.

• Reduced tuition for education.

 

For more information, including the definition of a highly compensated employee, see Pub. 15-B.

When fringe benefits are treated as paid. You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. You don't have to make a formal choice of payment dates or notify the IRS of the dates you choose. You don't have to make this choice for all employees. You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. See Pub. 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December.

Valuation of fringe benefits. Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time.

Withholding on fringe benefits. You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7.

You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. You must, however, withhold social security and Medicare taxes on the use of the vehicle. See Pub. 15-B for more information on this election.

Depositing taxes on fringe benefits. Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period.

If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. See Valuation of fringe benefits above. If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit (FTD) penalty. See section 11 for information on deposit penalties.

If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. However, you must recover the income taxes before April 1 of the following year.

Sick pay. In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. In either case, these payments are subject to social security, Medicare, and FUTA taxes. These taxes don't apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked for the employer. The payments are always subject to federal income tax. See Pub. 15-A for more information.

6. Tips

Tips your employee receives from customers are generally subject to withholding. Your employee must report cash tips to you by the 10th of the month after the month the tips are received. The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Both directly and indirectly tipped employees must report tips to you. No report is required for months when tips are less than $20. Your employee reports the tips on Form 4070 or on a similar statement. The statement must be signed by the employee and must include:

 

• The employee's name, address, and SSN,

• Your name and address,

• The month and year (or the beginning and ending dates, if the statement is for a period of less than 1 calendar month) the report covers, and

• The total of tips received during the month or period.

 

Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Pub. 1244, Employee's Daily Record of Tips and Report to Employer.

TIP: You're permitted to establish a system for electronic tip reporting by employees. See Regulations section 31.6053-1(d).

Collecting taxes on tips. You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year.

You can collect these taxes from the employee's wages or from other funds he or she makes available. See Tips treated as supplemental wages in section 7 for more information. Stop collecting the employee social security tax when his or her wages and tips for tax year 2017 reach $127,200; collect the income and employee Medicare taxes for the whole year on all wages and tips. You're responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. You're responsible for the employer Medicare tax for the whole year on all wages and tips. File Form 941 or Form 944 to report withholding and employment taxes on tips.

Ordering rule. If, by the 10th of the month after the month for which you received an employee's report on tips, you don't have enough employee funds available to deduct the employee tax, you no longer have to collect it. If there aren't enough funds available, withhold taxes in the following order.

 

1. Withhold on regular wages and other compensation.

2. Withhold social security and Medicare taxes on tips.

3. Withhold income tax on tips.

 

Reporting tips. Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes "A" and "B." Don't include any uncollected Additional Medicare Tax in box 12 of Form W-2. For additional information on reporting tips, see section 13 and the General Instructions for Forms W-2 and W-3.

Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. See Revenue Ruling 2012-18, 2012-26 I.R.B. 1032, available at IRS.gov/irb/2012-26_IRB/ar07.html.

FUTA tax on tips. If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax.

Allocated tips. If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. However, don't withhold income, social security, or Medicare taxes on allocated tips.

A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year.

The tips may be allocated by one of three methods--hours worked, gross receipts, or good faith agreement. For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. For information on filing Form 8027 electronically with the IRS, see Pub. 1239.

Tip Rate Determination and Education Program. Employers may participate in the Tip Rate Determination and Education Program. The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. To get more information about TRDA and TRAC agreements, see Pub. 3144. Additionally, visit IRS.gov and enter "MSU tips" in the search box to get more information about GITCA, TRDA, or TRAC agreements.

7. 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, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, 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. How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. See Regulations section 31.3402(g)-1 for additional guidance for wages paid after January 1, 2007. Also see Revenue Ruling 2008-29, 2008-24 I.R.B. 1149, available at IRS.gov/irb/2008-24_IRB/ar08.html.

Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39.6% (or the highest rate of income tax for the year). Withhold using the 39.6% rate without regard to the employee's Form W-4. In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. For more information, see Treasury Decision 9276, 2006-37 I.R.B. 423, available at IRS.gov/irb/2006-37_IRB/ar09.html.

Withholding on supplemental wage payments to an employee who doesn't receive $1 million of supplemental wages during the calendar year. If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld.

Supplemental wages combined with regular wages. If you pay supplemental wages with regular wages but don't specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period.

Supplemental wages identified separately from regular wages. 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 income tax from your employee's regular wages.

 

1. If you withheld 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 the previous supplemental wage payments, and withhold the remaining tax.

 

2. If you didn't withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages.

 

Regardless of the method you use to withhold income tax on supplemental wages, they're subject to social security, Medicare, and FUTA taxes.

Example 1. You pay John Peters a base salary on the 1st of each month. He is single and claims one withholding allowance. In January he is paid $1,000. Using the wage bracket tables, you withhold $49 from this amount. In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and don't separately identify. You figure the withholding based on the total of $3,000. The correct withholding from the tables is $335.

Example 2. You pay Sharon Warren a base salary on the 1st of each month. She is single and claims one allowance. Her May 1 pay is $2,000. Using the wage bracket tables, you withhold $185. On May 15 she receives a bonus of $1,000. Electing to use supplemental wage withholding method 1-b, you:

 

1. Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000).

2. Determine the amount of withholding on the combined $3,000 amount to be $335 using the wage bracket tables.

3. Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($335 - $185 = $150).

4. Withhold $150 from the bonus payment.

 

Example 3. The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. You withhold 25% of $1,000, or $250, from Sharon's bonus payment.

Example 4. The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 29. Using supplemental wage withholding method 1-b, you:

 

1. Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000).

2. Determine the amount of withholding on the combined $5,000 amount to be $768 using the wage bracket tables.

3. Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($768 - $185 - $150 = $433).

4. Withhold $433 from the second bonus payment.

 

Tips treated as supplemental wages. Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. If you haven't withheld income tax from the regular wages, add the tips to the regular wages. Then withhold income tax on the total. If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages.

Vacation pay. Vacation pay is subject to withholding as if it were a regular wage payment. When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it.

8. Payroll Period

Your payroll period is a period of service for which you usually pay wages. When you have a regular payroll period, withhold income tax for that time period even if your employee doesn't work the full period.

No regular payroll period. When you don't have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of:

 

• The last wage payment made during the same calendar year,

• The date employment began, if during the same calendar year, or

• January 1 of the same year.

 

Employee paid for period less than 1 week. When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she isn't working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. You then figure withholding based on the daily or miscellaneous period.

9. Withholding From Employees' Wages

Income Tax Withholding

Using Form W-4 to figure withholding. 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 Forms W-4.

Ask all new employees to give you a signed Form W-4 when they start work. Make the form effective with the first wage payment. If a new employee doesn't give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances.

Form 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).

Electronic system to receive Form W-4. You may establish a system to electronically receive Forms W-4 from your employees. See Regulations section 31.3402(f)(5)-1(c) for more information.

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 from an employee, don't adjust withholding for pay periods before the effective date of the new form. If an employee gives you a Form W-4 that replaces an existing 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.

Successor employer. If you're a successor employer (see Successor employer, later in this section), secure new Forms W-4 from the transferred employees unless the "Alternative Procedure" in section 5 of Revenue Procedure 2004-53 applies. See Revenue Procedure 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/2004-34_IRB/ar13.html.

Completing Form W-4. The amount of any federal income tax withholding must be based on marital status and withholding allowances. Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, an 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're entitled to claim. They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not 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 they require additional withholding, they 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 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. See also Invalid Forms W-4, later in this section.

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, begin withholding based on the last Form W-4 for the employee that didn't claim an exemption from withholding or, if one wasn't furnished, then withhold tax as if he or she is single with zero withholding allowances. If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but don't refund any 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 section 3 of Pub. 51 for guidance on H-2A visa workers.

Withholding adjustment for nonresident alien employees. Apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States.

TIP: Nonresident alien students from India and business apprentices from India aren't subject to this procedure.

Instructions. To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps.

Step 1. Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart next for the applicable payroll period.

Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only

 Payroll Period                 Add Additional

 

 Weekly                                 $44.20

 

 Biweekly                                88.50

 

 Semimonthly                             95.80

 

 Monthly                                191.70

 

 Quarterly                              575.00

 

 Semiannually                         1,150.00

 

 Annually                             2,300.00

 

 Daily or Miscellaneous (each

 

 day of the payroll period)               8.80

 

 

Step 2. Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5 shown on page 43. If you're using the Percentage Method Tables for Income Tax Withholding, provided on pages 45-46, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. If you're using the Wage Bracket Method Tables for Income Tax Withholding, provided on pages 47-66, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding.

The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. The amounts from the chart shouldn't be included in any box on the employee's Form W-2 and don't increase the income tax liability of the employee. Also, the amounts from the chart don't increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.

Example. An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering marital status as "single" with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4, later in this section). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $88.50 from the chart under Step 1 ($588.50 total). The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2).

CAUTION: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding.

The $88.50 added to wages for calculating income tax withholding isn't reported on Form W-2, and doesn't increase the income tax liability of the employee. Also, the $88.50 added to wages doesn't affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

Supplemental wage payment. This procedure for determining the amount of income tax withholding doesn't apply to a supplemental wage payment (see section 7) if the 39.6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment.

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're 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 a 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 aliens 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 Treasury Decision 9337, 2007-35 I.R.B. 455, which is available at IRS.gov/irb/2007-35_IRB/ar10.html. When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation.

After submitting a copy of a 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 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 IRS 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, if 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'll 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. You must furnish the employee copy to the employee within 10 business days of receipt if the employee is employed by you as of the date of the notice. Begin withholding based on the notice on the date specified in the notice.

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 time to contact the IRS.

Employee not performing services. If you receive a notice for an employee who isn't performing services for you, you must still 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 must 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, disregard the new Form W-4. You must withhold based on the notice or modification notice unless the IRS 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 gives you 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 based on the 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.

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.

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 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 substitute Forms W-4 developed by employees. An employee who submits an employee-developed substitute Form W-4 after October 10, 2007, will be treated as failing to furnish a Form W-4. However, continue to honor any valid employee-developed Forms W-4 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 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 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 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.

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.

Social Security and Medicare Taxes

The Federal Insurance Contributions Act (FICA) provides for a federal system of old-age, survivors, disability, and hospital insurance. The old-age, survivors, and disability insurance part is financed by the social security tax. The hospital insurance part is financed by the Medicare tax. Each of these taxes is reported separately.

Generally, you're required to withhold social security and Medicare taxes from your employees' wages and pay the employer's share of these taxes. Certain types of wages and compensation aren't subject to social security and Medicare taxes. See section 5 and section 15 for details. Generally, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits. If the employee reported tips, see section 6.

Tax rates and the social security wage base limit. Social security and Medicare taxes have different rates and only the social security tax has a wage base limit. The wage base limit is the maximum wage subject to the tax for the year. Determine the amount of withholding for social security and Medicare taxes by multiplying each payment by the employee tax rate. There are no withholding allowances for social security and Medicare taxes.

For 2017, the social security tax rate is 6.2% (amount withheld) each for the employer and employee (12.4% total). The social security wage base limit is $127,200. The tax rate for Medicare is 1.45% (amount withheld) each for the employee and employer (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

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 section 15. For more information on Additional Medicare Tax, visit IRS.gov and enter "Additional Medicare Tax" in the search box.

Successor employer. When corporate acquisitions meet certain requirements, wages paid by the predecessor are treated as if paid by the successor for purposes of applying the social security wage base and for applying the Additional Medicare Tax withholding threshold (that is, $200,000 in a calendar year). You should determine whether or not you should file Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, by reviewing the Instructions for Schedule D (Form 941). See Regulations section 31.3121(a)(1)-1(b) for more information. Also see Revenue Procedure 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/2004-34_IRB/ar13.html.

Example. Early in 2017, you bought all of the assets of a plumbing business from Mr. Martin. Mr. Brown, who had been employed by Mr. Martin and received $2,000 in wages before the date of purchase, continued to work for you. The wages you paid to Mr. Brown are subject to social security taxes on the first $125,200 ($127,200 minus $2,000). Medicare tax is due on all of the wages you pay him during the calendar year. You should include the $2,000 Mr. Brown received while employed by Mr. Martin in determining whether Mr. Brown's wages exceed the $200,000 for Additional Medicare Tax withholding threshold.

Motion picture project employers. All wages paid by a motion picture project employer to a motion picture project worker during a calendar year are subject to a single social security tax wage base ($127,200 for 2017) and a single FUTA tax wage base ($7,000 for 2017) regardless of the worker's status as a common law employee of multiple clients of the motion picture project employer. For more information, including the definition of a motion picture project employer and motion picture project worker, see Internal Revenue Code section 3512.

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.

International social security agreements. The United States has social security agreements, also known as totalization agreements, with many countries that eliminate dual taxation and dual coverage. Compensation subject to social security and Medicare taxes may be exempt under one of these agreements. You can get more information and a list of agreement countries from the SSA at socialsecurity.gov/international or see section 7 of Pub. 15-A.

Religious exemption. An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to insurance. This exemption is available only if both the employee and the employer are members of the sect. For more information, see Pub. 517.

Foreign persons treated as American employers. Under IRC section 3121(z), for services performed after July 31, 2008, a foreign person who meets both of the following conditions is generally treated as an American employer for purposes of paying FICA taxes on wages paid to an employee who is a United States citizen or resident.

 

1. The foreign person is a member of a domestically controlled group of entities.

2. The employee of the foreign person performs services in connection with a contract between the U.S. Government (or an instrumentality of the U.S. Government) and any member of the domestically controlled group of entities. Ownership of more than 50% constitutes control.

 

Part-Time Workers

Part-time workers and workers hired for short periods of time are treated the same as full-time employees, for federal income tax withholding and social security, Medicare, and FUTA tax purposes.

Generally, it doesn't matter whether the part-time worker or worker hired for a short period of time has another job or has the maximum amount of social security tax withheld by another employer. See Successor employer above for an exception to this rule.

Income tax withholding may be figured the same way as for full-time workers or it may be figured by the part-year employment method explained in section 9 of Pub. 15-A.

10. Required Notice to Employees About the 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 they owe.

You'll meet this notification requirement if you issue 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'll 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 for 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 the substitute for 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 Form W-2 is required to be given. If Form W-2 isn't required, you must notify the employee by February 7, 2017.

11. Depositing Taxes

Generally, you must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes. You must use EFT to make all federal tax deposits. See How To Deposit, later in this section, for information on electronic deposit requirements.

TIP: The credit against employment taxes for COBRA assistance payments is treated as a deposit of taxes on the first day of your return period. See COBRA premium assistance credit under Introduction for more information.

Payment with return. You may make a payment with Form 941 or Form 944 instead of depositing, without incurring a penalty, if one of the following applies.

 

• Your Form 941 total tax liability for either the current quarter or the prior quarter is less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If you aren't sure your total tax liability for the current quarter will be less than $2,500, (and your liability for the prior quarter wasn't less than $2,500), make deposits using the semi-weekly or monthly rules so you won't be subject to an FTD penalty.

• You're a monthly schedule depositor (defined later) 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.

 

Employers who have been notified to file Form 944 can pay their fourth quarter tax liability with Form 944 if the fourth quarter tax liability is less than $2,500. Employers must have deposited any tax liability due for the first, second, and third quarters according to the deposit rules to avoid an FTD penalty for deposits during those quarters.

Separate deposit requirements for nonpayroll (Form 945) tax liabilities. Separate deposits are required for nonpayroll and payroll income tax withholding. Don't combine deposits for Forms 941 (or Form 944) and Form 945 tax liabilities. Generally, the deposit rules for nonpayroll liabilities are the same as discussed next, except the rules apply to an annual rather than a quarterly return period. Thus, the $2,500 threshold for the deposit requirement discussed above applies to Form 945 on an annual basis. See the separate Instructions for Form 945 for more information.

When To Deposit

There are two deposit schedules--monthly and semiweekly--for determining when you deposit social security, Medicare, and withheld income taxes. These schedules tell you when a deposit is due after a tax liability arises (for example, when you have a payday). Before the beginning of each calendar year, you must determine which of the two deposit schedules you're required to use. The deposit schedule you must use is based on the total tax liability you reported on Form 941 during a lookback period, discussed next. Your deposit schedule isn't determined by how often you pay your employees or make deposits. See special rules for Forms 944 and 945, later. Also see Application of Monthly and Semiweekly Schedules, later in this section.

CAUTION: These rules don't apply to FUTA tax. See section 14 for information on depositing FUTA tax.

Lookback period. If you're a Form 941 filer, your deposit schedule for a calendar year is determined from the total taxes reported on Forms 941, line 10, in a 4-quarter lookback period. The lookback period begins July 1 and ends June 30 as shown next in Table 1. If you reported $50,000 or less of taxes for the lookback period, you're a monthly schedule depositor; if you reported more than $50,000, you're a semiweekly schedule depositor.

Table 1. Lookback Period for Calendar Year 2017

 --------------------------------------------------------------

 

  July 1, 2015    Oct. 1, 2015     Jan. 1, 2016    Apr. 1, 2016

 

   through          through           through         through

 

 Sep. 30, 2015   Dec. 31, 2015    Mar. 31, 2016   June 30, 2016

 

 --------------------------------------------------------------

 

 

CAUTION: The lookback period for a 2017 Form 941 filer who filed Form 944 in either 2015 or 2016 is calendar year 2015.

If you're a Form 944 filer for the current year or either of the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes reported during the second preceding calendar year (either on your Form 941 for all 4 quarters of that year or your Form 944 for that year). The lookback period for 2017 for a Form 944 filer is calendar year 2015. If you reported $50,000 or less of taxes for the lookback period, you're a monthly schedule depositor; if you reported more than $50,000, you're a semiweekly schedule depositor.

If you're a Form 945 filer, your deposit schedule for a calendar year is determined from the total taxes reported on line 3 of your Form 945 for the second preceding calendar year. The lookback period for 2017 for a Form 945 filer is calendar year 2015.

Adjustments and the lookback rule. Adjustments made on Form 941-X, Form 944-X, and Form 945-X don't affect the amount of tax liability for previous periods for purposes of the lookback rule.

Example. An employer originally reported a tax liability of $45,000 for the lookback period. The employer discovered, during January 2017, that the tax reported for one of the lookback period quarters was understated by $10,000 and corrected this error by filing Form 941-X. This employer is a monthly schedule depositor for 2017 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less.

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

You're a monthly schedule depositor for a calendar year if the total taxes on Form 941, line 10, for the 4 quarters in your lookback period were $50,000 or less. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month. See also Deposits Due on Business Days Only and the $100,000 Next-Day Deposit Rule, later in this section. Monthly schedule depositors shouldn't file Form 941 or Form 944 on a monthly basis.

New employers. Your tax liability for any quarter in the lookback period before you started or acquired your business is considered to be zero. Therefore, you're a monthly schedule depositor for the first calendar year of your business. However, 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 total taxes on Form 941, line 10, during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. See also Deposits Due on Business Days Only, later in this section.

CAUTION: Semiweekly schedule depositors must complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and submit it with Form 941. If you file Form 944 and are a semiweekly schedule depositor, complete Form 945-A, Annual Record of Federal Tax Liability, and submit it with your return (instead of Schedule B).

Table 2. Semiweekly Deposit Schedule

 -----------------------------------------------------------

 

                                   THEN deposit taxes by the

 

 IF the payday falls on a . . .    following . . .

 

 -----------------------------------------------------------

 

 Wednesday, Thursday, and/or       Wednesday

 

 Friday

 

 -----------------------------------------------------------

 

 Saturday, Sunday, Monday,         Friday

 

 and/or Tuesday

 

 -----------------------------------------------------------

 

 

Semiweekly deposit period spanning two quarters (Form 941 filers). If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you'll need to make separate deposits for the separate liabilities.

Example. If you have a pay date on Saturday, September 30, 2017 (third quarter), and another pay date on Sunday, October 1, 2017 (fourth quarter), two separate deposits would be required even though the pay dates fall within the same semiweekly period. Both deposits would be due Friday, October 6, 2017.

Semiweekly deposit period spanning two return periods (Form 944 or Form 945 filers). If you have more than one pay date during a semiweekly period and the pay dates fall in different return periods, you'll 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).

Summary of Steps to Determine Your Deposit Schedule

 -----------------------------------------------------------------

 

 1. Identify your lookback period (see Lookback period, earlier in

 

    this section).

 

 2. Add the total taxes you reported on Form 941, line 10, during

 

    the lookback period.

 

 3. Determine if you're a monthly or semiweekly schedule

 

    depositor:

 

    -----------------------------------------------------------

 

    If the total taxes you

 

    reported in the lookback

 

    period were . . . . . . . .   Then you're a . . . . . . . .

 

    -----------------------------------------------------------

 

    $50,000 or less               Monthly Schedule Depositor

 

    -----------------------------------------------------------

 

    More than $50,000             Semiweekly

 

                                  Schedule Depositor

 

    -----------------------------------------------------------

 

 -----------------------------------------------------------------

 

 

 Example of Monthly and Semiweekly Schedules

 

 

Rose Co. reported Form 941 taxes as follows:

 -----------------------------------------------------------

 

     2016 Lookback Period            2017 Lookback Period

 

 -----------------------------------------------------------

 

 3rd Quarter 2014     $12,000    3rd Quarter 2015    $12,000

 

 4th Quarter 2014      12,000    4th Quarter 2015     12,000

 

 1st Quarter 2015      12,000    1st Quarter 2016     12,000

 

 2nd Quarter 2015      12,000    2nd Quarter 2016     15,000

 

                      -------                        -------

 

                      $48,000                        $51,000

 

 -----------------------------------------------------------

 

 

Rose Co. is a monthly schedule depositor for 2016 because its tax liability for the 4 quarters in its lookback period (third quarter 2014 through second quarter 2015) wasn't more than $50,000. However, for 2017, Rose Co. is a semiweekly schedule depositor because the total taxes exceeded $50,000 for the 4 quarters in its lookback period (third quarter 2015 through second quarter 2016).

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 a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day).

Semiweekly schedule depositors have at least 3 business days following the close of the semiweekly period to make a deposit. If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you'll have an additional day for each day that is a legal holiday to make the required deposit. For example, if a semiweekly schedule depositor accumulated taxes for payments made 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 next.

 

• 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

 

Application of Monthly and Semiweekly Schedules

The terms "monthly schedule depositor" and "semiweekly schedule depositor" don't refer to how often your business pays its employees or even how often you're required to make deposits. The terms identify which set of deposit rules you must follow when an employment tax liability arises. The deposit rules are based on the dates when wages are paid (for example, cash basis); not on when tax liabilities are accrued for accounting purposes.

Monthly schedule example. Spruce Co. is a monthly schedule depositor with seasonal employees. It paid wages each Friday during July but didn't pay any wages during August. Under the monthly deposit schedule, Spruce Co. must deposit the combined tax liabilities for the July paydays by August 15. Spruce Co. doesn't have a deposit requirement for August (due by September 15) because no wages were paid and, therefore, it didn't have a tax liability for August.

Semiweekly schedule example. Green, Inc. is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Although Green, Inc., has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc.'s tax liability for the April 28, 2017 (Friday), payday must be deposited by May 3, 2017 (Wednesday). Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday.

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more in taxes on any day during a monthly or semiweekly deposit period (see Deposit period, earlier in this section), you must deposit the tax by the next business day, whether you're a monthly or 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. 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. must deposit the $30,000 by Friday (following the semiweekly deposit schedule).

CAUTION: If you're a monthly schedule depositor and accumulate a $100,000 tax liability on any day, 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. Elm, Inc., started its business on May 7, 2017. On Wednesday, May 10, it paid wages for the first time and accumulated a tax liability of $40,000. On Friday, May 12, Elm, Inc., paid wages and accumulated a liability of $60,000, bringing its total accumulated tax liability to $100,000. Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. However, since Elm, Inc., accumulated a $100,000 liability on May 12, it became a semiweekly schedule depositor on May 13. It will be a semiweekly schedule depositor for the remainder of 2017 and for 2018. Elm, Inc., is required to deposit the $100,000 by Monday, May 15, the next business day.

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.

 

• Any deposit shortfall doesn't exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.

• The deposit shortfall is paid or deposited by the shortfall makeup date as described next.

 

Makeup Date for Deposit Shortfall:

 

1. Monthly schedule depositor. Deposit the shortfall or pay it with your return by the due date of your return for the return period in which the shortfall occurred. You may pay the shortfall with your return even if the amount is $2,500 or more.

2. 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 of your return (for the return period of the tax liability).

For example, if a semiweekly schedule depositor has a deposit shortfall during June 2017, the shortfall makeup date is July 19, 2017 (Wednesday). However, if the short-fall occurred on the required April 5, 2017 (Wednesday), deposit due date for a March 31, 2017 (Friday), pay date, the return due date for the March 31, 2017, pay date (May 1, 2017) would come before the May 17, 2017 (Wednesday), shortfall makeup date. In this case, the shortfall must be deposited by May 1, 2017.

How To Deposit

You must deposit employment taxes, including Form 945 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 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.

When you receive your EIN. If you're a new employer that indicated a federal tax obligation when requesting an EIN, you'll be pre-enrolled in EFTPS. You'll receive information about Express Enrollment in your Employer Identification Number (EIN) Package 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 Enrollment" brochure to activate your enrollment and begin making your payroll tax deposits. If you outsource any of your payroll and related tax duties to a third party payer, such as a PSP or reporting agent, be sure to tell them about your EFTPS enrollment.

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 the 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'll 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'll need to provide to your financial institution to make a same-day wire payment, visit the IRS website at IRS.gov/payments and click on Same-day wire.

How to claim credit for overpayments. If you deposited more than the right amount of taxes for a quarter, you can choose on Form 941 for that quarter (or on Form 944 for that year) to have the overpayment refunded or applied as a credit to your next return. Don't ask EFTPS to request a refund from the IRS for you.

Deposit Penalties

TIP: Although the deposit penalties information provided next refers specifically to Form 941, these rules also apply to Form 945 and Form 944 (if the employer required to file Form 944 doesn't qualify for the exception to the deposit requirements discussed under Payment with return, earlier in this section).

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 or timely deposited, the penalty rates are as follows.

  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 10 days

 

       from the date of the first notice the IRS sent asking for the

 

       tax due.

 

 10% - Amounts that should have been deposited, but instead

 

       were paid directly to the IRS, or paid with your tax return.

 

       But see Payment with return, earlier in this section, for an

 

       exception.

 

 15% - Amounts still unpaid more than 10 days after the date of

 

       the first notice the IRS sent asking for the tax due or the

 

       day on which you received notice and demand for

 

       immediate payment, whichever is earlier.

 

 

Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.

Special rule for former Form 944 filers. If you filed Form 944 for the prior year and file Forms 941 for the current year, the FTD penalty won't apply to a late deposit of employment taxes for January of the current year if the taxes are deposited in full by March 15 of the current year.

Order in which deposits are applied. Deposits generally are applied to the most recent tax liability within the quarter. 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 you received. For 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, or any other person or entity that is responsible for collecting, accounting for, or paying over trust fund taxes. 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 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.

Separate accounting when deposits aren't made or withheld taxes aren't paid. Separate accounting may be required if you don't pay over withheld employee social security, Medicare, or income taxes; deposit required taxes; make required payments; or file tax returns. In this case, you would receive written notice from the IRS requiring you to deposit taxes into a special trust account for the U.S. Government.

CAUTION: You may be charged with criminal penalties if you don't comply with the special bank deposit requirements for the special trust account for the U.S. Government.

"Averaged" 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 941, line 16, when your tax liability shown on Form 941, line 12, equaled or exceeded $2,500.

The IRS may also assess an "averaged" FTD penalty of 2% to 10% if you're a semiweekly schedule depositor and your tax liability shown on Form 941, line 12, equaled or exceeded $2,500 and you:

 

• Completed Form 941, line 16, instead of Schedule B (Form 941);

• Failed to attach a properly completed Schedule B (Form 941); or

• Improperly completed Schedule B (Form 941) by, for example, entering tax deposits instead of tax liabilities in the numbered spaces.

 

The FTD penalty is figured by distributing your total tax liability shown on Form 941, line 12, equally throughout the tax period. As a result, your deposits and payments may not be counted as timely because the actual dates of your tax liabilities can't be accurately determined.

You can avoid an "averaged" FTD penalty by reviewing your return before you file it. Follow these steps before submitting your Form 941.

 

• If you're a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941, line 16.

• If you're a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates your employees were paid.

• Verify your total liability shown on Form 941, line 16, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941, line 12.

• Don't show negative amounts on Form 941, line 16, or Schedule B (Form 941).

• For prior period errors don't adjust your tax liabilities reported on Form 941, line 16, or on Schedule B (Form 941). Instead, file an adjusted return (Form 941-X, 944-X, or 945-X) if you're also adjusting your tax liability. If you're only adjusting your deposits in response to an FTD penalty notice, see the Instructions for Schedule B (Form 941) or the Instructions for Form 945-X (for Forms 944 and 945).

 

12. Filing Form 941 or Form 944

Form 941. Each quarter, if you pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes you must file Form 941 unless you receive an IRS notification that you're eligible to file Form 944 or the following exceptions apply. Also, if you're required to file Forms 941 but believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944. Form 941 must be filed by the last day of the month that follows the end of the quarter. See the Calendar, earlier.

Form 944. If you receive written notification you qualify for the Form 944 program, you must file Form 944 instead of Form 941. If you received this notification, but prefer to file Form 941, you can request to have your filing requirement changed to Form 941 during the first calendar quarter of the tax year. For more information on requesting to file Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944. Employers who must file Form 944 have until the last day of the month that follows the end of the year to file Form 944.

Exceptions. The following exceptions apply to the filing requirements for Forms 941 and 944.

 

Seasonal employers who no longer file for quarters when they regularly have no tax liability because they have paid no wages. To alert the IRS you won't have to file a return for one or more quarters during the year, check the "Seasonal employer" box on Form 941, line 18. When you fill out Form 941, be sure to check the box on the top of the form that corresponds to the quarter reported. Generally, the IRS won't inquire about unfiled returns if at least one taxable return is filed each year. However, you must check the "Seasonal employer" box on every Form 941 you file. Otherwise, the IRS will expect a return to be filed for each quarter.

Household employers reporting social security and Medicare taxes and/or withheld income tax. If you're a sole proprietor and file Form 941 or Form 944 for business employees, you may include taxes for household employees on your Form 941 or Form 944. Otherwise, report social security and Medicare taxes and income tax withholding for household employees on Pub. 926 for more information.

Employers reporting wages for employees in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico. If your employees aren't subject to U.S. income tax withholding, use Forms 941-SS, 944, or Formulario 944(SP). Employers in Puerto Rico use Formularios 941-PR, 944(SP), or Form 944. If you have both employees who are subject to U.S. income tax withholding and employees who aren't subject to U.S. income tax withholding, you must file only Form 941 (or Form 944 or Formulario 944(SP)) and include all of your employees' wages on that form. For more information, see Pub. 80, Federal Tax Guide for Employers in U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, or Pub. 51.

 

Form 941 e-file. The Form 941 e-file program allows a taxpayer to electronically file Form 941 or Form 944 using a computer with an internet connection and commercial tax preparation software. For more information, visit the IRS website at IRS.gov/employmenteifle, or call 1-866-255-0654.

Electronic filing by reporting agents. Reporting agents filing Forms 941 or Form 944 for groups of taxpayers can file them electronically. See Reporting Agents in section 7 of Pub. 15-A.

Penalties. For each whole or part month 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 generally 25% of the tax due. Also, for each whole or part month 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 a 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 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 11.

Generally, the use of a third party payer, such as a PSP or reporting agent, doesn't relieve an employer of the responsibility to ensure tax returns are filed and all taxes are paid or deposited correctly and on time. However, see Certified professional employer organization (CPEO), later, for an exception.

Don't file more than one Form 941 per quarter or more than one Form 944 per year. Employers with multiple locations or divisions must file only one Form 941 per quarter or one Form 944 per year. Filing more than one return may result in processing delays and may require correspondence between you and the IRS. For information on making adjustments to previously filed returns, see section 13.

Reminders about filing.

 

• Don't report more than 1 calendar quarter on a Form 941.

• If you need Form 941 or Form 944, get one from the IRS in time to file the return when due. See Ordering Employer Tax Forms and Publications, earlier.

• Enter your name and EIN on Form 941 or Form 944. Be sure they're exactly as they appeared on earlier returns.

• See the Instructions for Form 941 or the Instructions for Form 944 for information on preparing the form.

 

Final return. If you go out of business, you must file a final return for the last quarter (last year for Form 944) in which wages are paid. If you continue to pay wages or other compensation for periods following termination of your business, you must file returns for those periods. See the Instructions for Form 941 or the Instructions for Form 944 for details on how to file a final return.

If you're required to file a final return, you're also required to furnish Forms W-2 to your employees by the due date of your final return. File Forms W-2 and W-3 with the SSA by the last day of the month that follows the due date of your final return. Don't send an original or copy of your Form 941 or Form 944 to the SSA. See the General Instructions for Forms W-2 and W-3 for more information.

Filing late returns for previous years. If possible, get a copy of Form 941 or Form 944 (and separate instructions) with a revision date showing the year for which your delinquent return is being filed. See Ordering Employer Tax Forms and Publications, earlier. Contact the IRS at 1-800-829-4933 if you have any questions about filing late returns.

Table 3. Social Security and Medicare Tax Rates (for 3 prior years)

 ------------------------------------------------------

 

                                           Tax Rate on

 

                        Wage Base Limit   Taxable Wages

 

 Calendar Year          (each employee)     and Tips

 

 ------------------------------------------------------

 

 2016-Social Security       $118,500        12.4%

 

 ------------------------------------------------------

 

 2016-Medicare              All Wages        2.9%

 

 ------------------------------------------------------

 

 2015-Social Security       $118,500        12.4%

 

 ------------------------------------------------------

 

 2015-Medicare              All Wages        2.9%

 

 ------------------------------------------------------

 

 2014-Social Security       $117,000        12.4%

 

 ------------------------------------------------------

 

 2014-Medicare              All Wages        2.9%

 

 ------------------------------------------------------

 

 

Reconciling Forms W-2, W-3, and 941 or 944. When there are discrepancies between Forms 941 or Form 944 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS must contact you to resolve the discrepancies.

Take the following steps to help reduce discrepancies.

 

1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and on Form 941 or Form 944.

2. Report both social security and Medicare wages and taxes separately on Forms W-2, W-3, 941, and 944.

3. Report employee share of social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages.

4. Report employee share of Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages.

5. Make sure the social security wage amount for each employee doesn't exceed the annual social security wage base limit (for example, $127,200 for 2017).

6. Don't report noncash wages that aren't subject to social security or Medicare taxes as social security or Medicare wages.

7. If you used an EIN on any Form 941 or Form 944 for the year that is different from the EIN reported on Form W-3, enter the other EIN on Form W-3 in the box for "Other EIN used this year" (box h).

8. Be sure the amounts on Form W-3 are the total of amounts from Forms W-2.

9. Reconcile Form W-3 with your four quarterly Forms 941 or annual Form 944 by comparing amounts reported for the following items.

 

a. Federal income tax withheld.

b. Social security and Medicare wages.

c. Social security and Medicare taxes. Generally, the amounts shown on Forms 941 or annual Form 944, including current year adjustments, should be approximately twice the amounts shown on Form W-3.

Don't report backup withholding or withholding on non-payroll payments, such as pensions, annuities, and gambling winnings, on Form 941 or Form 944. Withholding on nonpayroll payments is reported on Forms 1099 or W-2G and must be reported on Form 945. Only taxes and withholding reported on Form W-2 should be reported on Form 941 or Form 944.

Amounts reported on Forms W-2, W-3, and Forms 941 or Form 944 may not match for valid reasons. For example, if you withheld any Additional Medicare Tax from your employee's wages, the amount of Medicare tax that is reported on Forms 941, line 5c, or Form 944, line 4c, won't be twice the amount of the Medicare tax withheld that is reported in box 6 of Form W-3. If they don't match, you should determine the reasons they're valid. Keep your reconciliation so you'll have a record of why amounts didn't match in case there are inquiries from the IRS or the SSA. See the Instructions for Schedule D (Form 941) if you need to explain any discrepancies that were caused by an acquisition, statutory merger, or consolidation.

13. Reporting Adjustments to Form 941 or Form 944

Current Period Adjustments

In certain cases, amounts reported as social security and Medicare taxes on Form 941, lines 5a-5d, column 2 (Form 944, lines 4a-4d, column 2), must be adjusted to arrive at your correct tax liability (for example, excluding amounts withheld by a third party payor or amounts you weren't required to withhold). Current period adjustments are reported on Form 941, lines 7-9, or Form 944, line 6, and include the following types of adjustments.

Fractions-of-cents adjustment. If there is a small difference between total taxes after adjustments and credits (Form 941, line 12; Form 944, line 7) and total deposits (Form 941, line 13; Form 944, line 8), it may have been caused, all or in part, by rounding to the nearest cent each time you computed payroll. This rounding occurs when you figure the amount of social security and Medicare tax to be withheld and deposited from each employee's wages. The IRS refers to rounding differences relating to employee withholding of social security and Medicare taxes as "fractions-of-cents" adjustments. If you pay your taxes with Form 941 (or Form 944) instead of making deposits because your total taxes for the quarter (year for Form 944) are less than $2,500, you also may report a fractions-of-cents adjustment.

To determine if you have a fractions-of-cents adjustment for 2017, multiply the total wages and tips for the quarter subject to:

 

• Social security tax reported on Form 941 or Form 944 by 6.2% (0.062),

• Medicare tax reported on Form 941 or Form 944 by 1.45% (0.0145), and

• Additional Medicare Tax reported on Form 941 or 944 by 0.9% (0.009).

 

Compare these amounts (the employee share of social security and Medicare taxes) with the total social security and Medicare taxes actually withheld from employees for the quarter (from your payroll records). The difference, positive or negative, is your fractions-of-cents adjustment to be reported on Form 941, line 7, or Form 944, line 6. If the actual amount withheld is less, report a negative adjustment using a minus sign (if possible, otherwise use parentheses) in the entry space. If the actual amount is more, report a positive adjustment.

TIP: For the above adjustments, prepare and retain a brief supporting statement explaining the nature and amount of each. Don't attach the statement to Form 941 or Form 944.

Example. Cedar, Inc. was entitled to the following current period adjustments.

 

Fractions of cents. Cedar, Inc. determined the amounts withheld and deposited for social security and Medicare taxes during the quarter were a net $1.44 more than the employee share of the amount figured on Form 941, lines 5a-5d, column 2 (social security and Medicare taxes). This difference was caused by adding or dropping fractions of cents when figuring social security and Medicare taxes for each wage payment. Cedar, Inc. must report a positive $1.44 fractions-of-cents adjustment on Form 941, line 7.

Third-party sick pay. Cedar, Inc. included taxes of $2,000 for sick pay on Form 941, lines 5a and 5c, column 2, for social security and Medicare taxes. However, the third-party payor of the sick pay withheld and paid the employee share ($1,000) of these taxes. Cedar, Inc. is entitled to a $1,000 sick pay adjustment (negative) on Form 941, line 8.

Life insurance premiums. Cedar, Inc. paid group-term life insurance premiums for policies in excess of $50,000 for former employees. The former employees must pay the employee share of the social security and Medicare taxes ($200) on the policies. However, Cedar, Inc. must include the employee share of these taxes with the social security and Medicare taxes reported on Form 941, lines 5a and 5c, column 2. Therefore, Cedar, Inc. is entitled to a negative $200 adjustment on Form 941, line 9.

 

Adjustment of tax on third-party sick pay. Report both the employer and employee shares of social security and Medicare taxes for sick pay on Form 941, lines 5a and 5c (Form 944, lines 4a and 4c). If the aggregate wages paid for an employee by the employer and third-party payor exceed $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (Form 944, line 4d). Show as a negative adjustment on Form 941, line 8 (Form 944, line 6), the social security and Medicare taxes withheld on sick pay by a third-party payor. See section 6 of Pub. 15-A for more information.

Adjustment of tax on tips. If, by the 10th of the month after the month you received an employee's report on tips, you don't have enough employee funds available to withhold the employee's share of social security and Medicare taxes, you no longer have to collect it. However, report the entire amount of these tips on Form 941, lines 5b and 5c (Form 944, lines 4b and 4c). If the aggregate wages and tips paid for an employee exceed $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (Form 944, line 4d). Include as a negative adjustment on Form 941, line 9 (Form 944, line 6), the total uncollected employee share of the social security and Medicare taxes.

Adjustment of tax on group-term life insurance premiums paid for former employees. The employee share of social security and Medicare taxes for premiums on group-term life insurance over $50,000 for a former employee is paid by the former employee with his or her tax return and isn't collected by the employer. However, include all social security and Medicare taxes for such coverage on Form 941, lines 5a and 5c (Form 944, lines 4a and 4c). If the amount paid for an employee for premiums on group-term life insurance combined with other wages exceeds $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (Form 944, line 4d). Back out the amount of the employee share of these taxes as a negative adjustment on Form 941, line 9 (Form 944, line 6). See Pub. 15-B for more information on group-term life insurance.

No change to record of federal tax liability. Don't make any changes to your record of federal tax liability reported on Form 941, line 16, or Schedule B (Form 941) (Form 945-A for Form 944 filers) for current period adjustments. The amounts reported on the record reflect the actual amounts you withheld from employees' wages for social security and Medicare taxes. Because the current period adjustments make the amounts reported on Form 941, lines 5a-5d, column 2 (Form 944, lines 4a-4d, column 2), equal the actual amounts you withheld (the amounts reported on the record), no additional changes to the record of federal tax liability are necessary for these adjustments.

Prior Period Adjustments

Forms for prior period adjustments. Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. There are also Forms 943-X, 945-X, and CT-1 X to report corrections on the corresponding returns. Use Form 843 when requesting a refund or abatement of assessed interest or penalties.

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.

Background. Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Form 941 and Form 944 and for filing a claim for refund of employment taxes. Treasury Decision 9405, 2008-32 I.R.B. 293, is available at IRS.gov/irb/2008-32_irb/ar13.html. You'll use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941 or Form 944 period during which you file Form 941-X or Form 944-X. You'll use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. We use the terms "correct" and "corrections" to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code.

Correcting employment taxes. When you discover an error on a previously filed Form 941 or Form 944, you must:

 

• Correct that error using Form 941-X or Form 944-X,

• File a separate Form 941-X or Form 944-X for each Form 941 or Form 944 you're correcting, and

• File Form 941-X or Form 944-X separately. Don't file with Form 941 or Form 944.

 

Continue to report current quarter adjustments for fractions of cents, third-party sick pay, tips, and group-term life insurance on Form 941 using lines 7-9, and on Form 944 using line 6.

Report the correction of underreported and overreported amounts for the same tax period on a single Form 941-X or Form 944-X unless you're requesting a refund. If you're requesting a refund and are correcting both underreported and overreported amounts, file one Form 941-X or Form 944-X correcting the underreported amounts only and a second Form 941-X or Form 944-X correcting the overreported amounts.

See the chart on the back of Form 941-X or Form 944-X for help in choosing whether to use the adjustment process or the claim process. See the Instructions for Form 941-X or the Instructions for Form 944-X for details on how to make the adjustment or claim for refund or abatement.

Income tax withholding adjustments. In a current calendar year, correct prior quarter income tax withholding errors by making the correction on Form 941-X when you discover the error.

You may make an adjustment only to correct income tax withholding errors discovered during the same calendar year in which you paid the wages. This is because the employee uses the amount shown on Form W-2 as a credit when filing his or her income tax return (Form 1040, etc.).

You can't adjust amounts reported as income tax withheld in a prior calendar year unless it is to correct an administrative error or IRC section 3509 applies. An administrative error occurs if the amount you entered on Form 941 or Form 944 isn't the amount you actually withheld. For example, if the total income tax actually withheld was incorrectly reported on Form 941 or Form 944 due to a mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941 or Form 944 to agree with the amount actually withheld from employees and reported on their Forms W-2.

Additional Medicare Tax withholding adjustments. Generally, the rules discussed above under Income tax withholding adjustments apply to Additional Medicare Tax withholding adjustments. That is, you may make an adjustment to correct Additional Medicare Tax withholding errors discovered during the same calendar year in which you paid wages. You can't adjust amounts reported in a prior calendar year unless it is to correct an administrative error or IRC section 3509 applies. If you have overpaid Additional Medicare Tax, you can't file a claim for refund for the amount of the overpayment unless the amount wasn't actually withheld from the employee's wages (which would be an administrative error).

If a prior year error was a nonadministrative error, you may correct only the wages and tips subject to Additional Medicare Tax withholding.

Collecting underwithheld taxes from employees. If you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from later 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 income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year. There are special rules for tax on tips (see section 6) and fringe benefits (see section 5).

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 941 for the quarter (or Form 944 for the year) in which you withheld too much tax.

Correcting filed Forms W-2 and W-3. When adjustments are made to correct wages and social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also need to file Form W-2c and Form W-3c with the SSA. Up to 25 Forms W-2c per Form W-3c may now be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the Social Security Administration's Employer W-2 Filing Instructions & Information webpage at socialsecurity.gov/employer.

Exceptions to interest-free corrections of employment taxes. A correction won't be eligible for interest-free treatment if:

 

• The failure to report relates to an issue raised in an IRS examination of a prior return, or

• The employer knowingly underreported its employment tax liability.

 

A correction won't be eligible for interest-free treatment after the earlier of the following:

 

• Receipt of an IRS notice and demand for payment after assessment or

• Receipt of an IRS Notice of Determination of Worker Classification (Letter 3523).

 

Wage Repayments

If an employee repays you for wages received in error, don't offset the repayments against current-year wages unless the repayments are for amounts received in error in the current year.

Repayment of current year wages. If you receive repayments for wages paid during a prior quarter in the current year, report adjustments on Form 941-X to recover income tax withholding and social security and Medicare taxes for the repaid wages.

Repayment of prior year wages. If you receive repayments for wages paid during a prior year, report an adjustment on Form 941-X or Form 944-X to recover the social security and Medicare taxes. You can't make an adjustment for income tax withholding because the wages were income to the employee for the prior year. You can't make an adjustment for Additional Medicare Tax withholding because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year.

You also must file Forms W-2c and W-3c with the SSA to correct social security and Medicare wages and taxes. Don't correct wages (box 1) on Form W-2c for the amount paid in error. Give a copy of Form W-2c to the employee.

Employee reporting of repayment. The wages paid in error in the prior year remain taxable to the employee for that year. This is because the employee received and had use of those funds during that year. The employee isn't entitled to file an amended return (Form 1040X) to recover the income tax on these wages. Instead, the employee is entitled to a deduction (or credit in some cases) for the repaid wages on his or her income tax return for the year of repayment. However, the employee should file an amended return (Form 1040X) to recover any Additional Medicare Tax paid on the wages paid in error in the prior year.

14. Federal Unemployment (FUTA) Tax

The Federal Unemployment Tax Act, 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 employee's wages. For more information, see the Instructions for Form 940.

TIP: Services rendered to a federally recognized Indian tribal government (or any subdivision, subsidiary, or business wholly owned by such an Indian tribe) are exempt from FUTA tax, subject to the tribe's compliance with state law. For more information, see Internal Revenue Code section 3309(d).

Who must pay? Use the following three tests to determine whether you must pay FUTA tax. Each test applies to a different category of employee, and each is independent of the others. If a test describes your situation, you're subject to FUTA tax on the wages you pay to employees in that category during the current calendar year.

 

1. General test.

 

You're subject to FUTA tax in 2017 on the wages you pay employees who aren't farmworkers or household workers if:
a. You paid wages of $1,500 or more in any calendar quarter in 2016 or 2017, or

b. You had one or more employees for at least some part of a day in any 20 or more different weeks in 2016 or 20 or more different weeks in 2017.

 

2. Household employees test.

 

You're subject to FUTA tax if you paid total cash wages of $1,000 or more to household employees in any calendar quarter in 2016 or 2017. A household employee is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter.

 

3. Farmworkers test.

 

You're subject to FUTA tax on the wages you pay to farmworkers if:
a. You paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2016 or 2017, or

b. You 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.

Computing FUTA tax. For 2017, the FUTA tax rate is 6.0%. 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 FUTA taxable wages. 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're 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.

TIP: In years when there are credit reduction states, you must include liabilities owed for credit reduction with your fourth quarter deposit. You may deposit the anticipated extra liability throughout the year, but it isn't due until the due date for the deposit for the fourth quarter, and the associated liability should be recorded as being incurred in the fourth quarter. See the Instructions for Form 940 for more information.

Successor employer. If you acquired a business from an employer who was liable for FUTA tax, you may be able to count the wages that employer paid to the employees who continue to work for you when you figure the $7,000 FUTA tax wage base. See the Instructions for Form 940.

Depositing FUTA tax. For deposit purposes, figure FUTA tax quarterly. Determine your FUTA tax liability by multiplying the amount of taxable wages paid during the quarter by 0.6%. Stop depositing FUTA tax on an employee's wages when he or she reaches $7,000 in taxable wages for the calendar year.

If your FUTA tax liability for any calendar quarter is $500 or less, you don't have to deposit the tax. Instead, you may carry it forward and add it to the liability figured in the next quarter to see if you must make a deposit. If your FUTA tax liability for any calendar quarter is over $500 (including any FUTA tax carried forward from an earlier quarter), you must deposit the tax by EFT. See section 11 for more information on EFT.

Household employees. You're not required to deposit FUTA taxes for household employees unless you report their wages on Form 941, 943, or 944. See Pub. 926 for more information.

When to deposit. Deposit the FUTA tax by the last day of the first month that follows the end of the quarter. If the due date for making your deposit falls on a Saturday, Sunday, or legal holiday, you may make your deposit on the next business day. See Legal holiday, earlier, for a list of the legal holidays for 2017.

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 credit or debit card, or pay the tax with your 2016 Form 940 by January 31, 2017. 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.

Table 4. When to Deposit FUTA Taxes

 -------------------------------------

 

 Quarter           Ending     Due Date

 

 -------------------------------------

 

 Jan.-Feb.-Mar.    Mar. 31    Apr. 30

 

 Apr.-May-June     June 30    July 31

 

 July-Aug.-Sept.   Sept. 30   Oct. 31

 

 Oct.-Nov.-Dec.    Dec. 31    Jan. 31

 

 -------------------------------------

 

 

Reporting FUTA tax. Use Form 940 to report FUTA tax. File your 2016 Form 940 by January 31, 2017. However, if you deposited all FUTA tax when due, you may file on or before February 10, 2017.

Form 940 e-file. The Form 940 e-file program allows a taxpayer to electronically file From 940 using a computer with an internet connection and commercial tax preparation software. For more information, visit the IRS website at IRS.gov/employmentefile, or call 1-866-255-0654.

Household employees. If you didn't report employment taxes for household employees on Forms 941, 943, or 944, report FUTA tax for these employees on Pub. 926 for more information. You must have an EIN to file Schedule H (Form 1040).

Electronic filing by reporting agents. Reporting agents filing Forms 940 for groups of taxpayers can file them electronically. See the Reporting Agent discussion in section 7 of Pub. 15-A.

15. Special Rules for Various Types of Services and Payments

Section references are to the Internal Revenue Code unless otherwise noted.

 ----------------------------------------------------------------------

 

                             Treatment Under Employment Taxes

 

                    ---------------------------------------------------

 

                                   Social Security

 

                                   and Medicare

 

                                   (including

 

                                   Additional

 

 Special Classes                   Medicare Tax

 

 of Employment and                 when wages are

 

 Special Types of   Income Tax     paid in excess

 

 Payments           Withholding    of $200,000)     FUTA

 

 ----------------------------------------------------------------------

 

 Aliens,            See Pub. 519.

 

 nonresident.

 

 ----------------------------------------------------------------------

 

 Aliens, resident:

 

 1. Service         Same as U.S.   Same as U.S.     Same as U.S.

 

    performed in    citizen.       citizen.         citizen.

 

    the U.S.                       (Exempt if any

 

                                   part of service

 

                                   as crew member

 

                                   of foreign

 

                                   vessel or

 

                                   aircraft is

 

                                   performed

 

                                   outside U.S.)

 

 2. Service         Withhold       Taxable if (1)   Exempt unless on or

 

    performed                      working for an   in connection with

 

    outside U.S.                   American         an American vessel

 

                                   employer or (2)  or aircraft and

 

                                   an American      either performed

 

                                   employer by      under contract made

 

                                   agreement        in U.S., or alien

 

                                   covers U.S.      is employed on such

 

                                   citizens and     vessel or aircraft

 

                                   residents        when it touches

 

                                   employed by its  U.S. port.

 

                                   foreign

 

                                   affiliates.

 

 ----------------------------------------------------------------------

 

 Cafeteria plan     If employee chooses cash, subject to all employment

 

 benefits under     taxes. If employee chooses another benefit, the

 

 section 125.       treatment is the same as if the benefit was

 

                    provided outside the plan. See Pub. 15-B for

 

                    more information.

 

 ----------------------------------------------------------------------

 

 Deceased worker:

 

 1. Wages paid to   Exempt         Taxable          Taxable

 

    beneficiary or

 

    estate in same

 

    calendar year

 

    as worker's

 

    death. See the

 

    Instructions

 

    for Forms W-2

 

    and W-3 for

 

    details.

 

 2. Wages paid to   Exempt         Exempt           Exempt

 

    beneficiary or

 

    estate after

 

    calendar year

 

    of worker's

 

    death.

 

 ----------------------------------------------------------------------

 

 Dependent care     Exempt to the extent it is reasonable to believe

 

 assistance         amounts are excludable from gross income under

 

 programs.          section 129.

 

 ----------------------------------------------------------------------

 

 Disabled worker's  Withhold       Exempt, if       Taxable

 

 wages paid after                  worker didn't

 

 year in which                     perform any

 

 worker became                     service for

 

 entitled to                       employer during

 

 disability                        period for

 

 insurance                         which payment

 

 benefits under                    is made.

 

 the Social

 

 Security Act.

 

 ----------------------------------------------------------------------

 

 Employee business

 

 expense

 

 reimbursement:

 

 1. Accountable

 

    plan.

 

    a. Amounts not  Exempt         Exempt           Exempt

 

       exceeding

 

       specified

 

       government

 

       rate for

 

       per diem or

 

       standard

 

       mileage.

 

    b. Amounts in   Withhold       Taxable          Taxable

 

       excess of

 

       specified

 

       government

 

       rate for

 

       per diem or

 

       standard

 

       mileage.

 

 2. Nonaccountable  Withhold       Taxable          Taxable

 

    plan. See

 

    section 5 for

 

    details.

 

 Family employees:

 

 1. Child employed  Withhold       Exempt until     Exempt until age 21

 

    by parent                      age 18; age 21

 

    (or                            for domestic

 

    partnership in                 service.

 

    which each

 

    partner is a

 

    parent of the

 

    child).

 

 2. Parent          Withhold       Taxable if in    Exempt

 

    employed by                    course of the

 

    child.                         son's or

 

                                   daughter's

 

                                   business. For

 

                                   domestic

 

                                   services, see

 

                                   section 3.

 

 3. Spouse          Withhold       Taxable if in    Exempt

 

    employed by                    course of

 

    spouse.                        spouse's

 

                                   business.

 

    See section 3

 

    for more

 

    information.

 

 ----------------------------------------------------------------------

 

 Fishing and        See Pub. 334.

 

 related

 

 activities.

 

 ----------------------------------------------------------------------

 

 Foreign            Exempt         Exempt           Exempt

 

 governments and

 

 international

 

 organizations.

 

 ----------------------------------------------------------------------

 

 Foreign service

 

 by U.S. citizens:

 

 1. As U.S.         Withhold       Same as within   Exempt

 

    government                     U.S.

 

    employees.

 

 2. For foreign     Exempt if at   Exempt unless    Exempt unless (1)

 

    affiliates of   time of        (1) an American  on American vessel

 

    American        payment (1)    employer by      or aircraft and

 

    employers and   it is          agreement        work is performed

 

    other private   reasonable to  covers U.S.      under contract made

 

    employers.      believe        citizens         in U.S. or worker

 

                    employee is    employed by its  is employed on

 

                    entitled to    foreign          vessel when it

 

                    exclusion      affiliates or    touches U.S. port

 

                    from income    (2) U.S.         or (2) U.S. citizen

 

                    under section  citizen works    works for American

 

                    911 or (2)     for American     employer (except in

 

                    the employer   employer.        a contiguous

 

                    is required                     country with which

 

                    by law of the                   the U.S. has an

 

                    foreign                         agreement for

 

                    country to                      unemployment

 

                    withhold                        compensation) or in

 

                    income tax on                   the U.S. Virgin

 

                    such payment.                   Islands.

 

 ----------------------------------------------------------------------

 

 Fringe benefits.   Taxable on excess of fair market value of the

 

                    benefit over the sum of an amount paid for it by

 

                    the employee and any amount excludable by law.

 

                    However, special valuation rules may apply.

 

                    Benefits provided under cafeteria plans may qualify

 

                    for exclusion from wages for social security,

 

                    Medicare, and FUTA taxes. See Pub. 15-B for

 

                    details.

 

 ----------------------------------------------------------------------

 

 Government

 

 employment:

 

 State/local

 

 governments and

 

 political

 

 subdivisions,

 

 employees of:

 

 1. Salaries and    Withhold       Generally,       Exempt

 

    wages                          taxable for (1)

 

    (includes                      services

 

    payments to                    performed by

 

    most elected                   employees who

 

    and appointed                  are either (a)

 

    officials.)                    covered under a

 

    See chapter 3                  section 218

 

    of Pub. 963.                   agreement or

 

                                   (b) not covered

 

                                   under a section

 

                                   218 agreement

 

                                   and not a

 

                                   member of a

 

                                   public

 

                                   retirement

 

                                   system

 

                                   (mandatory

 

                                   social security

 

                                   and Medicare

 

                                   coverage), and

 

                                   (2) (for

 

                                   Medicare tax

 

                                   only) for

 

                                   services

 

                                   performed by

 

                                   employees hired

 

                                   or rehired

 

                                   after 3/31/86

 

                                   who aren't

 

                                   covered under a

 

                                   section 218

 

                                   agreement or

 

                                   the mandatory

 

                                   social security

 

                                   provisions,

 

                                   unless

 

                                   specifically

 

                                   excluded by

 

                                   law. See

 

                                   Pub. 963.

 

 2. Election        Exempt         Taxable if paid  Exempt

 

    workers.                       $1,800 or more

 

    Election                       in 2017 (lesser

 

    individuals                    amount if

 

    are workers                    specified by a

 

    who are                        section 218

 

    employed to                    social security

 

    perform                        agreement). See

 

    services for                   Revenue Ruling

 

    state or local                 2000-6.

 

    governments at

 

    election

 

    booths in

 

    connection

 

    with national,

 

    state, or

 

    local

 

    elections.

 

    Note. File

 

    Form W-2 for

 

    payments of

 

    $600 or more

 

    even if no

 

    social

 

    security,

 

    or Medicare

 

    taxes were

 

    withheld.

 

 3. Emergency       Withhold       Exempt if        Exempt

 

    workers.                       serving on a

 

    Emergency                      temporary basis

 

    workers who                    in case of

 

    were hired on                  fire, storm,

 

    a temporary                    snow,

 

    basis in                       earthquake,

 

    response to a                  flood, or

 

    specific                       similar

 

    unforeseen                     emergency.

 

    emergency and

 

    aren't

 

    intended to

 

    become

 

    permanent

 

    employees.

 

 U.S. federal       Withhold       Taxable for      Exempt

 

 government                        Medicare.

 

 employees.                        Taxable for

 

                                   social

 

                                   security unless

 

                                   hired before

 

                                   1984. See

 

                                   section

 

                                   3121(b)(5).

 

 ----------------------------------------------------------------------

 

 Homeworkers

 

 (industrial,

 

 cottage

 

 industry):

 

 1. Common law      Withhold       Taxable          Taxable

 

    employees.

 

 2. Statutory       Exempt         Taxable if       Exempt

 

    employees.                     paid $100 or

 

    See section 2                  more in cash

 

    for details.                   in a year.

 

 ----------------------------------------------------------------------

 

 Hospital

 

 employees:

 

 1. Interns.        Withhold       Taxable          Exempt

 

 2. Patients.       Withhold       Taxable (Exempt  Exempt

 

                                   for state or

 

                                   local

 

                                   government

 

                                   hospitals.)

 

 ----------------------------------------------------------------------

 

 Household

 

 employees:

 

 1. Domestic        Exempt         Taxable if paid  Taxable if employer

 

    service in      (withhold if   $2,000 or more   paid total cash

 

    private homes.  both employer  in cash in       wages of $1,000 or

 

    Farmers, see    and employee   2017. Exempt if  more in any quarter

 

    Pub. 51.        agree).        performed by an  in the current or

 

                                   individual       preceding calendar

 

                                   under age 18     year.

 

                                   during any

 

                                   portion of the

 

                                   calendar year

 

                                   and isn't the

 

                                   principal

 

                                   occupation of

 

                                   the employee.

 

 2. Domestic        Exempt         Exempt if paid   Taxable if employer

 

    service in      (withhold if   to regular       paid total cash

 

    college clubs,  both employer  student; also    wages of $1,000 or

 

    fraternities,   and employee   exempt if        more in any quarter

 

    and             agree).        employee is      in the current or

 

    sororities.                    paid less than   preceding calendar

 

                                   $100 in a year   year.

 

                                   by an

 

                                   income-tax-

 

                                   exempt

 

                                   employer.

 

 ----------------------------------------------------------------------

 

 Insurance for

 

 employees:

 

 1. Accident and    Exempt         Exempt           Exempt

 

    health          (except 2%

 

    insurance       shareholder-

 

    premiums under  employees of

 

    a plan or       S

 

    system for      corpora-

 

    employees and   tions).

 

    their

 

    dependents

 

    generally or

 

    for a class or

 

    classes of

 

    employees and

 

    their

 

    dependents.

 

 2. Group-term      Exempt         Exempt, except   Exempt

 

    life insurance                 for the cost of

 

    costs. See                     group-term life

 

    Pub. 15-B                      insurance

 

    for details                    includible in

 

                                   the employee's

 

                                   gross income.

 

                                   Special rules

 

                                   apply for

 

                                   former

 

                                   employees.

 

 ----------------------------------------------------------------------

 

 Insurance agents

 

 or solicitors:

 

 1. Full-time life  Withhold only  Taxable          Taxable if (1)

 

    insurance       if employee                     employee under

 

    salesperson.    under common                    common law and (2)

 

                    law. See                        not paid solely by

 

                    section 2.                      commissions.

 

 2. Other           Withhold only  Taxable only if  Taxable if (1)

 

    salesperson of  if employee    employee under   employee under

 

    life,           under common   common law.      common law and (2)

 

    casualty,       law.                            not paid solely by

 

    etc.,                                           commissions.

 

    insurance.

 

 ----------------------------------------------------------------------

 

 Interest on loans  See Pub. 15-A.

 

 with below-market

 

 interest rates

 

 (foregone

 

 interest and

 

 deemed original

 

 issue discount).

 

 ----------------------------------------------------------------------

 

 Leave-sharing      Withhold       Taxable          Taxable

 

 plans: Amounts

 

 paid to an

 

 employee under a

 

 leave-sharing

 

 plan.

 

 ----------------------------------------------------------------------

 

 Newspaper          Exempt         Exempt           Exempt

 

 carriers and       (withhold if

 

 vendors:           both employer

 

 Newspaper          and employee

 

 carriers under     voluntarily

 

 age 18; newspaper  agree).

 

 and magazine

 

 vendors buying at

 

 fixed prices and

 

 retaining

 

 receipts from

 

 sales to

 

 customers. See

 

 Pub. 15-A

 

 for information

 

 on statutory

 

 nonemployee

 

 status.

 

 ----------------------------------------------------------------------

 

 Noncash payments:

 

 1. For household   Exempt         Exempt           Exempt

 

    work,           (withhold if

 

    agricultural    both employer

 

    labor, and      and employee

 

    service not in  voluntarily

 

    the course of   agree).

 

    the employer's

 

    trade or

 

    business.

 

 2. To certain      Optional with  Taxable          Taxable

 

    retail          employer,

 

    commission      except to the

 

    salespersons    extent

 

    ordinarily      employee's

 

    paid solely on  supplemental

 

    a cash          wages during

 

    commission      the year

 

    basis.          exceed $1

 

                    million.

 

 ----------------------------------------------------------------------

 

 Nonprofit          See Pub. 15-A.

 

 organizations.

 

 ----------------------------------------------------------------------

 

 Officers or        Withhold       Taxable          Taxable

 

 shareholders of

 

 an S Corporation:

 

 Distributions and

 

 other payments by

 

 an S corporation

 

 to a corporate

 

 officer or

 

 shareholder must

 

 be treated as

 

 wages to the

 

 extent the

 

 amounts are

 

 reasonable

 

 compensation for

 

 services to the

 

 corporation by

 

 an employee. See

 

 the Instructions

 

 for Form 1120S.

 

 ----------------------------------------------------------------------

 

 Partners:          Exempt         Exempt           Exempt

 

 Payments to

 

 general or

 

 limited partners

 

 of a partnership.

 

 See Pub. 541

 

 for partner reporting

 

 rules.

 

 ----------------------------------------------------------------------

 

 Railroads:         Withhold       Exempt           Exempt

 

 Payments subject

 

 to the Railroad

 

 Retirement Act.

 

 See Pub. 915

 

 for more

 

 details.

 

 ----------------------------------------------------------------------

 

 Religious          See Pub. 517.

 

 exemptions.

 

 ----------------------------------------------------------------------

 

 Retirement and

 

 pension plans:

 

 1. Employer        Exempt         Exempt           Exempt

 

    contributions

 

    to a qualified

 

    plan.

 

 2. Elective        Generally      Taxable          Taxable

 

    employee        exempt, but

 

    contributions   see section

 

    and deferrals   402(g) for

 

    to a plan       limitation.

 

    containing a

 

    qualified

 

    cash or

 

    deferred

 

    compensation

 

    arrangement

 

    (for example,

 

    401(k)).

 

 3. Employer        Generally      Exempt, except for amounts

 

    contributions   exempt, but    contributed under a salary reduction

 

    to individual   seesection     SEP agreement.

 

    retirement      402(g) for

 

    accounts under  salary

 

    simplified      reduction SEP

 

    employee        limitation.

 

    pension plan

 

    (SEP).

 

 4. Employer        Generally      Taxable if paid through a salary

 

    contributions   exempt, but    reduction agreement (written or

 

    to section      see section    otherwise).

 

    403(b)          402(g) for

 

    annuities.      limitation.

 

 5. Employee        Exempt         Taxable          Taxable

 

    salary

 

    reduction

 

    contributions

 

    to a SIMPLE

 

    retirement

 

    account.

 

 6. Distributions   Withhold, but  Exempt           Exempt

 

    from qualified  recipient may

 

    retirement and  elect

 

    pension plans   exemption on

 

    and section     Form W-4P in

 

    403(b)          certain

 

    annuities.      cases;

 

    See             mandatory 20%

 

    Pub. 15-A        withholding

 

    for             applies to an

 

    information on  eligible

 

    pensions,       rollover

 

    annuities, and  distribution

 

    employer        that isn't a

 

    contributions   direct

 

    to              rollover;

 

    nonqualified    exempt for

 

    deferred        direct

 

    compensation    rollover. See

 

    arrangements.   Pub. 15-A.

 

 7. Employer        Generally      Taxable          Taxable

 

    contributions   exempt but

 

    to a section    see section

 

    457(b) plan.    402(g)

 

                    limitation.

 

 8. Employee        Generally      Taxable          Taxable

 

    salary          exempt but

 

    reduction       see section

 

    contributions   402(g)

 

    to a section    salary

 

    457(b) plan.    reduction

 

                    limitation.

 

 ----------------------------------------------------------------------

 

 Salespersons:

 

 1. Common law      Withhold       Taxable          Taxable

 

    employees.

 

 2. Statutory       Exempt         Taxable          Taxable, except for

 

    employees.                                      full-time life

 

                                                    insurance sales

 

                                                    agents.

 

 3. Statutory       Exempt         Exempt           Exempt

 

    nonemployees

 

    (qualified

 

    real estate

 

    agents, direct

 

    sellers, and

 

    certain

 

    companion

 

    sitters). See

 

    Pub. 15-A

 

    for details.

 

 ----------------------------------------------------------------------

 

 Scholarships and   Withhold       Taxability depends on the nature of

 

 fellowship grants                 the employment and the status of the

 

 (includible in                    organization. See Students,

 

 income under                      scholars, trainees, teachers, etc.

 

 section 117(c)).                  below.

 

 ----------------------------------------------------------------------

 

 Severance or       Withhold       Taxable          Taxable

 

 dismissal pay.

 

 ----------------------------------------------------------------------

 

 Service not in     Withhold only  Taxable if       Taxable only if

 

 the course of the  if employee    employee         employee earns $50

 

 employer's trade   earns $50 or   receives $100    or more in cash in

 

 or business        more in cash   or more in       a quarter and works

 

 (other than on a   in a quarter   cash in a        on 24 or more

 

 farm operated for  and works on   calendar year.   different days in

 

 profit or for      24 or more                      that quarter or in

 

 household          different                       the preceding

 

 employment in      days in that                    quarter.

 

 private homes).    quarter or in

 

                    the preceding

 

                    quarter.

 

 ----------------------------------------------------------------------

 

 Sick pay.          Withhold       Exempt after end of 6 calendar

 

 See Pub. 15-A                     months after the calendar month

 

 for more                          employee last worked for employer.

 

 information.

 

 ----------------------------------------------------------------------

 

 Students,

 

 scholars,

 

 trainees,

 

 teachers, etc.:

 

 1. Student

 

    enrolled and

 

    regularly

 

    attending

 

    classes,

 

    performing

 

    services for:

 

    a. Private      Withhold       Exempt           Exempt

 

       school,

 

       college, or

 

       university.

 

    b. Auxiliary    Withhold       Exempt unless    Exempt

 

       nonprofit                   services are

 

       organiza-                   covered by a

 

       tion                        section 218

 

       operated                    (Social

 

       for and                     Security Act)

 

       controlled                  agreement.

 

       by school,

 

       college, or

 

       university.

 

    c. Public       Withhold       Exempt unless    Exempt

 

       school,                     services are

 

       college, or                 covered by a

 

       university.                 section 218

 

                                   (Social

 

                                   Security Act)

 

                                   agreement.

 

 2. Full-time       Withhold       Taxable          Exempt unless

 

    student                                         program was

 

    performing                                      established for or

 

    service for                                     on behalf of an

 

    academic                                        employer or group

 

    credit,                                         of employers.

 

    combining

 

    instruction

 

    with work

 

    experience as

 

    an integral

 

    part of the

 

    program.

 

 3. Student nurse   Withhold       Exempt           Exempt

 

    performing

 

    part-time

 

    services for

 

    nominal

 

    earnings at

 

    hospital as

 

    incidental

 

    part of

 

    training.

 

 4. Student         Withhold       Taxable          Exempt

 

    employed by

 

    organized

 

    camps.

 

 5. Student,        Withhold       Exempt if service is performed for

 

    scholar,        unless         purpose specified in section

 

    trainee,        excepted by    101(a)(15)(F), (J), (M), or (Q) of

 

    teacher, etc.,  regulations.   Immigration and Nationality Act.

 

    as                             However, these taxes may apply if

 

    nonimmigrant                   the employee becomes a resident

 

    alien under                    alien. See the special residency

 

    section                        tests for exempt individuals in

 

    101(a)(15)(F),                 chapter 1 of Pub. 519.

 

    (J), (M), or

 

    (Q) of

 

    Immigration

 

    and

 

    Nationality

 

    Act (that is,

 

    aliens holding

 

    F-1, J-1, M-1,

 

    or Q-1 visas).

 

 ----------------------------------------------------------------------

 

 Supplemental       Withhold       Exempt under certain conditions. See

 

 unemployment                      Pub. 15-A.

 

 compensation plan

 

 benefits.

 

 ----------------------------------------------------------------------

 

 Tips:

 

 1. If $20 or more  Withhold       Taxable          Taxable for all

 

    in a month.                                     tips reported in

 

                                                    writing to

 

                                                    employer.

 

 2. If less than    Exempt         Exempt           Exempt

 

    $20 in a

 

    month. See

 

    section 6 for

 

    more

 

    information.

 

 ----------------------------------------------------------------------

 

 Worker's           Exempt         Exempt           Exempt

 

 compensation.

 

 ----------------------------------------------------------------------

 

 

16. Third Party Payer Arrangements

An employer may outsource some or all of its federal employment tax withholding, reporting and payment obligations. An employer who outsources payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third party payer, generally will remain responsible for those duties, including liability for the taxes. However, see Certified professional employer organization (CPEO), later, for an exception.

If an employer outsources some or all of its payroll responsibilities, the employer should consider the following information.

 

• The employer remains responsible for federal tax deposits and other federal tax payments even though the employer may forward the tax amounts to the third party payer to make the deposits and payments. If the third party fails to make the deposits and payments, the IRS may assess penalties and interest on the employer's account. As the employer, you may be liable for all taxes, penalties, and interest due. The employer may also be held personally liable for certain unpaid federal taxes.

• If the employer's account has any issues, the IRS will send correspondence to the employer at the address of record. We strongly recommend that the employer maintain its address as the address of record with the IRS. Having correspondence sent to the address of the third party payer may significantly limit the employer's ability to be informed about tax matters involving the employer's business.

 

The following are common third party payers who an employer may contract with to perform payroll and related tax duties.

 

• Payroll service provider (PSP).

• Reporting agent.

• Agent with approved Form 2678.

• Payer designated under section 3504.

• Certified Professional Employer Organization.

 

Payroll service provider (PSP). A PSP helps administer payroll and payroll related tax duties on behalf of the employer. A PSP may prepare paychecks for employees, prepare and file employment tax returns, prepare Form W-2, and make federal tax deposits and other federal tax payments. A PSP performs these functions using the EIN of the employer. A PSP isn't liable as either an employer or an agent of the employer for the employer's employment taxes. If an employer is using a PSP to perform its tax duties, the employer remains liable for its employment tax obligations, including liability for employment taxes.

An employer who uses a PSP should ensure the PSP is using EFTPS to make federal tax deposits on behalf of the employer so the employer can confirm that the payments are being made on its behalf.

Reporting agent. A reporting agent is a type of PSP. A reporting agent helps administer payroll and payroll related tax duties on behalf of the employer, including authorization to electronically sign and file forms set forth on Form 8655. An employer uses Form 8655 to authorize a reporting agent to perform functions on behalf of the employer. A reporting agent performs these functions using the EIN of the employer. A reporting agent isn't liable as either an employer or an agent of the employer for the employer's employment taxes. If an employer is using a reporting agent to perform its tax duties, the employer remains liable for its employment obligations, including liability for employment taxes.

A reporting agent must use EFTPS to make federal tax deposits on behalf of an employer. The employer has access to EFTPS to confirm federal tax deposits were made on its behalf.

For more information on reporting agents, see Revenue Procedure 2012-32, 2012-34 I.R.B. 267, at IRS.gov/irb/2012-34_IRB/ar08.html and Pub. 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors.

Agent with an approved Form 2678. An agent with an approved Form 2678 helps administer payroll and related tax duties on behalf of the employer. An agent authorized under section 3504 may pay wages or compensation to some or all of the employees of an employer, prepare and file employment tax returns as set forth on Form 2678, prepare Form W-2, and make federal tax deposits and other federal tax payments. An employer uses Form 2678 to request authorization to appoint an agent to perform functions on behalf of the employer. An agent with an approved Form 2678 is authorized to perform these functions using its own EIN. The agent files a Schedule R (Form 941) to allocate wages and taxes to the employers it represents as an agent.

If an employer is using an agent with an approved Form 2678 to perform its tax duties, the agent and the employer are jointly liable for the employment taxes and related tax duties for which the agent is authorized to perform.

Form 2678 doesn't apply to FUTA taxes reportable on Form 940 unless the employer is a home care service recipient receiving home care services through a program administered by a federal, state, or local government agency.

For more information on an agent with an approved Form 2678, see Revenue Procedure 2013-39, 2013-52 I.R.B. 830, at IRS.gov/irb/2013-52_IRB/ar15.html.

Payer designated under section 3504. In certain circumstances, the IRS may designate a third party payer to perform the acts of an employer. The IRS will designate a third party payer on behalf of an employer if the third party has a service agreement with the employer. A service agreement is an agreement between the third party payer and an employer in which the third party payer (1) asserts it is the employer of individuals performing services for the employer; (2) pays wages to the individuals that perform services for the employer; and (3) assumes responsibility to withhold, report, and pay federal employment taxes for the wages it pays to the individuals that perform services for the employer.

A payer designated under section 3504 performs tax duties under the service agreement using its own EIN. If the IRS designates a third party payer under section 3504, the designated payer and the employer are jointly liable for the employment taxes and related tax duties for which the third party payer is designated.

For more information on a payer designated under section 3504, see Regulations section 31.3504-2.

Certified professional employer organization (CPEO). 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. However, with respect to certain employees covered by a CPEO contract, a customer may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees. For more information, visit IRS.gov and enter "CPEO" in the search box.

17. How To Use the Income Tax Withholding Tables

There are several ways to figure income tax withholding. The following methods of withholding are based on the information you get from your employees on Form W-4. See section 9 for more information on Form W-4.

TIP: Adjustments aren't required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 47-66) 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 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 below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 before using the percentage method tables (pages 45-46).

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.

Adapt the tables to more than 10 allowances as follows:

 

1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5, 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 any other method described next.

Percentage Method

If you don't want to use the wage bracket tables on pages 47-66 to figure how much income tax to withhold, you can use a percentage computation based on Table 5, later, 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 income tax to withhold under the percentage method.

 

1. Multiply one withholding allowance for your payroll period (see Table 5, 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 45-46.

 

Table 5. 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 in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold 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 45            $81.03

 

 ------------------------------------------------------

 

 

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

Annual income tax withholding. Figure the 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 for 2017) for a balance of $35,800. Using the table for the annual payroll period on page 46, $3,140 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $60.38.

Alternative Methods of Income Tax Withholding

Rather than the Wage Bracket Method or Percentage Method described in this section, you can use an alternative method to withhold income tax. Pub. 15-A describes these alternative methods and contains:

 

• Formula tables for percentage method withholding (for automated payroll systems),

• Wage bracket percentage method tables (for automated payroll systems), and

• Combined income, social security, and Medicare tax withholding tables.

 

Some of the alternative methods explained in Pub. 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 45.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 46.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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 46.

 

                   Also see the

 

                   instructions

 

                   on page 43.

 

 ------------------------------

 

 

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. 15) 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 on-line, 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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