IRS Releases Publication 15 (2017), (Circular E), Employer's Tax Guide
Publication 15 (2017)
- Jurisdictions
- LanguageEnglish
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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)
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Tax Rate on
Wage Base Limit Taxable Wages
Calendar Year (each employee) and Tips
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2016-Social Security $118,500 12.4%
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2016-Medicare All Wages 2.9%
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2015-Social Security $118,500 12.4%
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2015-Medicare All Wages 2.9%
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2014-Social Security $117,000 12.4%
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2014-Medicare All Wages 2.9%
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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.
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:
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:
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.
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.
- Jurisdictions
- LanguageEnglish