IRS Releases Publication 15-A (2017), Employer's Supplemental Tax Guide
Publication 15-A (2017)
- Jurisdictions
- LanguageEnglish
Future Developments
For the latest information about developments related to Pub. 15-A, such as legislation enacted after it was published, go to IRS.gov/pub15a.
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 in 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.
2017 withholding tables. This publication includes the 2017 Formula Tables for Percentage Method Withholding; Wage Bracket Percentage Method Tables; Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables; and Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members.
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.
Form 8922 replaced the "Third-Party Sick Pay Recap" Form W-2. Form 8922 replaces the "Third-Party Sick Pay Recap" previously done on Form W-2. For more information, see Form 8922, Third-Party Sick Pay Recap in section 6.
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) 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.
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 (including Social Security Disability Insurance (SSDI) 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.
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 tax 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 see Agent With an Approved Form 2678 and Reporting Agents in section Pub. 15. 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.
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.
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. 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 may only 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.
Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier.
Spend less time and worry on taxes and more time running your business. Use e-file and EFTPS to your benefit.
• For e-file, visit IRS.gov/employmentefile for additional information.
• For EFTPS, visit eftps.gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD).
Electronic submission of Forms W-4, W-4P, W-4S and W-4V. You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee.
• Form W-4, Employee's Withholding Allowance Certificate.
• Form W-4P, Withholding Certificate for Pension or Annuity Payments.
• Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
• Form W-4V, Voluntary Withholding Request.
For each form that you establish an electronic submission system for, you must meet each of the following five requirements.
1. The electronic system must ensure that the information received by the payer is the information sent by the payee. The system must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form.
2. The electronic system must provide exactly the same information as the paper form.
3. The electronic submission must be signed with an electronic signature by the payee whose name is on the form. The electronic signature must be the final entry in the submission.
4. Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4.
5. You must also meet all recordkeeping requirements that apply to the paper forms.
For more information, see:
• Regulations sections 31.3402(f)(5)-1(c) (for Form W-4), and
• Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at IRS.gov/pub/irs-irbs/irb99-04.pdf.
Additional employment tax information. Visit IRS.gov and enter "employment taxes" in the search box.
Telephone help. 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.
Furnishing Form W-2 to employees electronically. You may set up a system to furnish Form W-2 electronically. Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. You may not send a Form W-2 electronically to any employee who doesn't consent or who has revoked consent previously provided.
To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees.
• The employee must be informed that he or she will receive a paper Form W-2 if consent isn't given to receive it electronically.
• The employee must be informed of the scope and duration of the consent.
• The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically.
• The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. The employee must also be notified that the withdrawn consent doesn't apply to the previously issued Forms W-2.
• The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment).
• The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2.
• The employer must notify the employee of any changes to the employer's contact information.
You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. For more information on furnishing Form W-2 to employees electronically, see Regulations section 31.6051-1(j).
Pub. 5146 explains employment tax examinations and appeal rights. Pub. 5146 also includes information on worker classification issues and tip exams.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication supplements Pub. 15. It contains specialized and detailed employment tax information supplementing the basic information provided in Pub. 15. This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Pub. 15-B contains information about the employment tax treatment of various types of noncash compensation.
Ordering forms and publications. Visit IRS.gov/forms to download forms and publications. Otherwise, you can go to IRS.gov/orderforms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
Useful Items
You may want to see:
Publication
• Publication 15-B Employer's Tax Guide to Fringe Benefits
• Publication 505 Tax Withholding and Estimated Tax
• Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities
• Publication 583 Starting a Business and Keeping Records
• Publication 1635 Employer Identification Number: Understanding Your EIN
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.
Before you can know how to treat payments that you make to workers for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be:
• An independent contractor,
• A common-law employee,
• A statutory employee, or
• A statutory nonemployee.
This discussion explains these four categories. A later discussion, Employee or Independent Contractor in section 2, points out the differences between an independent contractor and an employee and gives examples from various types of occupations.
If an individual who works for you isn't an employee under the common-law rules (see section 2), you generally don't have to withhold federal income tax from that individual's pay. However, in some cases you may be required to withhold under the backup withholding requirements on these payments. See Pub. 15 for information on backup withholding.
Independent Contractors
People such as doctors, veterinarians, and auctioneers who follow an independent trade, business, or profession in which they offer their services to the public, are generally not employees. However, whether such people are employees or independent contractors depends on the facts in each case. The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result.
Common-Law Employees
Under common-law rules, anyone who performs services for you is generally 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. For a discussion of facts that indicate whether an individual providing services is an independent contractor or employee, see section 2.
If you have an employer-employee relationship, it makes no difference how it is labeled. The substance of the relationship, not the label, governs the worker's status. It doesn't matter whether the individual is employed full time or part time.
For employment tax purposes, no distinction is made between classes of employees. Superintendents, managers, and other supervisory personnel are all employees. An officer of a corporation is generally an employee; however, an officer who performs no services or only minor services, and neither receives nor is entitled to receive any pay, isn't considered an employee. A director of a corporation isn't an employee with respect to services performed as a director.
You generally have to withhold and pay income, social security, and Medicare taxes on wages that you pay to common-law employees. However, the wages of certain employees may be exempt from one or more of these taxes. See Employees of Exempt Organizations (section 3) and Religious Exemptions and Special Rules for Ministers (section 4).
Additional information. For more information about the treatment of special types of employment, the treatment of special types of payments, and similar subjects, see Pub. 15 or Pub. 51, Agricultural Employer's Tax Guide.
Statutory Employees
If workers are independent contractors under the common law rules, such workers may nevertheless be treated as employees by statute, (also known as "statutory employees") for certain employment tax purposes. This would happen if they fall within any one of the following four categories and meet the three conditions described next under Social security and Medicare taxes.
1. A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.
2. A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
3. An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.
4. A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer's business operation. The work performed for you must be the salesperson's principal business activity. See Salesperson in section 2.
Social security and Medicare taxes. You must withhold social security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply.
• The service contract states or implies that substantially all the services are to be performed personally by them.
• They don't have a substantial investment in the equipment and property used to perform the services (other than an investment in facilities for transportation, such as a car or truck).
• The services are performed on a continuing basis for the same payer.
Federal unemployment (FUTA) tax. For FUTA tax (the unemployment tax paid under the Federal Unemployment Tax Act), the term "employee" means the same as it does for social security and Medicare taxes, except that it doesn't include statutory employees defined in categories 2 and 3 above. Any individual who is a statutory employee described under category 1 or 4 above, is also an employee for FUTA tax purposes and subject to FUTA tax.
Income tax. Don't withhold federal income tax from the wages of statutory employees.
Reporting payments to statutory employees. Furnish Form W-2 to a statutory employee, and check "Statutory employee" in box 13. Show your payments to the employee as "other compensation" in box 1. Also, show social security wages in box 3, social security tax withheld in box 4, Medicare wages in box 5, and Medicare tax withheld in box 6. The statutory employee can deduct his or her trade or business expenses from the payments shown on Form W-2. He or she reports earnings as a statutory employee on line 1 of Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. A statutory employee's business expenses are deductible on Schedule C (Form 1040) or C-EZ (Form 1040) and aren't subject to the reduction by 2% of his or her adjusted gross income that applies to common-law employees.
H-2A agricultural workers. On Form W-2, don't check box 13 (Statutory employee), as H-2A workers aren't statutory employees.
Statutory Nonemployees
There are three categories of statutory nonemployees: direct sellers, licensed real estate agents, and certain companion sitters. Direct sellers and licensed real estate agents are treated as self-employed for all federal tax purposes, including income and employment taxes, if:
• Substantially all payments for their services as direct sellers or real estate agents are directly related to sales or other output, rather than to the number of hours worked, and
• Their services are performed under a written contract providing that they won't be treated as employees for federal tax purposes.
Direct sellers. Direct sellers include persons falling within any of the following three groups.
1. Persons engaged in selling (or soliciting the sale of) consumer products in the home or place of business other than in a permanent retail establishment.
2. Persons engaged in selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis prescribed by regulations, for resale in the home or at a place of business other than in a permanent retail establishment.
3. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution).
Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their direct sellers. Such activities include providing motivation and encouragement; imparting skills, knowledge, or experience; and recruiting.
Licensed real estate agents. This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output.
Companion sitters. Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled. A person engaged in the trade or business of putting the sitters in touch with individuals who wish to employ them (that is, a companion sitting placement service) won't be treated as the employer of the sitters if that person doesn't receive or pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis. Companion sitters who aren't employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes.
Misclassification of Employees
Consequences of treating an employee as an independent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you're liable for employment taxes for that worker and the relief provision, discussed next, won't apply. See section 2 in Pub. 15 for more information.
Relief provision. 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 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.
Technical service specialists. This relief provision doesn't apply for a technical services specialist you provide to another business under an arrangement between you and the other business. A technical service specialist is an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work.
This limit on the application of the rule doesn't affect the determination of whether such workers are employees under the common-law rules. The common-law rules control whether the specialist is treated as an employee or an independent contractor. However, if you directly contract with a technical service specialist to provide services for your business and not for another business, you may still be entitled to the relief provision.
Test proctors and room supervisors. The consistent treatment requirement doesn't apply to services performed after December 31, 2006, by an individual as a test proctor or room supervisor assisting in the administration of college entrance or placement examinations if the individual:
• Is performing the services for a section 501(c) organization exempt from tax under section 501(a) of the code, and
• Isn't otherwise treated as an employee of the organization for employment taxes.
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.
2. Employee or Independent Contractor?
An employer must generally withhold federal income taxes, withhold and pay over social security and Medicare taxes, and pay unemployment tax on wages paid to an employee. An employer doesn't generally have to withhold or pay over any federal taxes on payments to independent contractors.
Common-Law Rules
To determine whether an individual is an employee or an independent contractor under the common law, the relationship of the worker and the business must be examined. In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered.
Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties. These facts are discussed next.
Behavioral control. Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and degree of:
Instructions that the business gives to the worker. An employee is generally subject to the business' instructions about when, where, and how to work. All of the following are examples of types of instructions about how to do work.
• When and where to do the work.
• What tools or equipment to use.
• What workers to hire or to assist with the work.
• Where to purchase supplies and services.
• What work must be performed by a specified individual.
• What order or sequence to follow.
The amount of instruction needed varies among different jobs. Even if no instructions are given, sufficient behavioral control may exist if the employer has the right to control how the work results are achieved. A business may lack the knowledge to instruct some highly specialized professionals; in other cases, the task may require little or no instruction. The key consideration is whether the business has retained the right to control the details of a worker's performance or instead has given up that right.
Training that the business gives to the worker. An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods.
Financial control. Facts that show whether the business has a right to control the business aspects of the worker's job include:
The extent to which the worker has unreimbursed business expenses. Independent contractors are more likely to have unreimbursed expenses than are employees. Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. However, employees may also incur unreimbursed expenses in connection with the services that they perform for their employer.
The extent of the worker's investment. An independent contractor often has a significant investment in the facilities or tools he or she uses in performing services for someone else. However, a significant investment isn't necessary for independent contractor status.
The extent to which the worker makes his or her services available to the relevant market. An independent contractor is generally free to seek out business opportunities. Independent contractors often advertise, maintain a visible business location, and are available to work in the relevant market.
How the business pays the worker. An employee is generally guaranteed a regular wage amount for an hourly, weekly, or other period of time. This usually indicates that a worker is an employee, even when the wage or salary is supplemented by a commission. An independent contractor is often paid a flat fee or on a time and materials basis for the job. However, it is common in some professions, such as law, to pay independent contractors hourly.
The extent to which the worker can realize a profit or loss. An independent contractor can make a profit or loss.
Type of relationship. Facts that show the parties' type of relationship include:
• Written contracts describing the relationship the parties intended to create.
• Whether or not the business provides the worker with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay.
• The permanency of the relationship. If you engage a worker with the expectation that the relationship will continue indefinitely, rather than for a specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship.
• The extent to which services performed by the worker are a key aspect of the regular business of the company. If a worker provides services that are a key aspect of your regular business activity, it is more likely that you'll have the right to direct and control his or her activities. For example, if a law firm hires an attorney, it is likely that it will present the attorney's work as its own and would have the right to control or direct that work. This would indicate an employer-employee relationship.
IRS help. If you want the IRS to determine whether or not a worker is an employee, file Form SS-8 with the IRS.
Industry Examples
The following examples may help you properly classify your workers.
Building and Construction Industry
Example 1. Jerry Jones has an agreement with Wilma White to supervise the remodeling of her house. She didn't advance funds to help him carry on the work. She makes direct payments to the suppliers for all necessary materials. She carries liability and workers' compensation insurance covering Jerry and others that he engaged to assist him. She pays them an hourly rate and exercises almost constant supervision over the work. Jerry isn't free to transfer his assistants to other jobs. He may not work on other jobs while working for Wilma. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. He and his assistants perform personal services for hourly wages. Jerry Jones and his assistants are employees of Wilma White.
Example 2. Milton Manning, an experienced tile setter, orally agreed with a corporation to perform full-time services at construction sites. He uses his own tools and performs services in the order designated by the corporation and according to its specifications. The corporation supplies all materials, makes frequent inspections of his work, pays him on a piecework basis, and carries workers' compensation insurance on him. He doesn't have a place of business or hold himself out to perform similar services for others. Either party can end the services at any time. Milton Manning is an employee of the corporation.
Example 3. Wallace Black agreed with the Sawdust Co. to supply the construction labor for a group of houses. The company agreed to pay all construction costs. However, he supplies all the tools and equipment. He performs personal services as a carpenter and mechanic for an hourly wage. He also acts as superintendent and foreman and engages other individuals to assist him. The company has the right to select, approve, or discharge any helper. A company representative makes frequent inspections of the construction site. When a house is finished, Wallace is paid a certain percentage of its costs. He isn't responsible for faults, defects of construction, or wasteful operation. At the end of each week, he presents the company with a statement of the amount that he has spent, including the payroll. The company gives him a check for that amount from which he pays the assistants, although he isn't personally liable for their wages. Wallace Black and his assistants are employees of the Sawdust Co.
Example 4. Bill Plum contracted with Elm Corporation to complete the roofing on a housing complex. A signed contract established a flat amount for the services rendered by Bill Plum. Bill is a licensed roofer and carries workers' compensation and liability insurance under the business name, Plum Roofing. He hires his own roofers who are treated as employees for federal employment tax purposes. If there is a problem with the roofing work, Plum Roofing is responsible for paying for any repairs. Bill Plum, doing business as Plum Roofing, is an independent contractor.
Example 5. Vera Elm, an electrician, submitted a job estimate to a housing complex for electrical work at $16 per hour for 400 hours. She is to receive $1,280 every 2 weeks for the next 10 weeks. This isn't considered payment by the hour. Even if she works more or less than 400 hours to complete the work, Vera Elm will receive $6,400. She also performs additional electrical installations under contracts with other companies, that she obtained through advertisements. Vera is an independent contractor.
Trucking Industry
Example. Rose Trucking contracts to deliver material for Forest, Inc., at $140 per ton. Rose Trucking isn't paid for any articles that aren't delivered. At times, Jan Rose, who operates as Rose Trucking, may also lease another truck and engage a driver to complete the contract. All operating expenses, including insurance coverage, are paid by Jan Rose. All equipment is owned or rented by Jan and she is responsible for all maintenance. None of the drivers are provided by Forest, Inc. Jan Rose, operating as Rose Trucking, is an independent contractor.
Computer Industry
Example. Steve Smith, a computer programmer, is laid off when Megabyte, Inc., downsizes. Megabyte agrees to pay Steve a flat amount to complete a one-time project to create a certain product. It isn't clear how long that it will take to complete the project, and Steve isn't guaranteed any minimum payment for the hours spent on the program. Megabyte provides Steve with no instructions beyond the specifications for the product itself. Steve and Megabyte have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay federal and state taxes, and receives no benefits from Megabyte. Megabyte will file Form 1099-MISC, Miscellaneous Income, to report the amount paid to Steve. Steve works at home and isn't expected or allowed to attend meetings of the software development group. Steve is an independent contractor.
Automobile Industry
Example 1. Donna Lee is a salesperson employed on a full-time basis by Bob Blue, an auto dealer. She works six days a week and is on duty in Bob's showroom on certain assigned days and times. She appraises trade-ins, but her appraisals are subject to the sales manager's approval. Lists of prospective customers belong to the dealer. She is required to develop leads and report results to the sales manager. Because of her experience, she requires only minimal assistance in closing and financing sales and in other phases of her work. She is paid a commission and is eligible for prizes and bonuses offered by Bob. Bob also pays the cost of health insurance and group-term life insurance for Donna. Donna is an employee of Bob Blue.
Example 2. Sam Sparks performs auto repair services in the repair department of an auto sales company. He works regular hours and is paid on a percentage basis. He has no investment in the repair department. The sales company supplies all facilities, repair parts, and supplies; issues instructions on the amounts to be charged, parts to be used, and the time for completion of each job; and checks all estimates and repair orders. Sam is an employee of the sales company.
Example 3. An auto sales agency furnishes space for Helen Bach to perform auto repair services. She provides her own tools, equipment, and supplies. She seeks out business from insurance adjusters and other individuals and does all of the body and paint work that comes to the agency. She hires and discharges her own helpers, determines her own and her helpers' working hours, quotes prices for repair work, makes all necessary adjustments, assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop. Helen is an independent contractor and the helpers are her employees.
Attorney
Example. Donna Yuma is a sole practitioner who rents office space and pays for the following items: telephone, computer, on-line legal research linkup, fax machine, and photocopier. Donna buys office supplies and pays bar dues and membership dues for three other professional organizations. Donna has a part-time receptionist who also does the bookkeeping. She pays the receptionist, withholds and pays federal and state employment taxes, and files a Form W-2 each year. For the past 2 years, Donna has had only three clients, corporations with which there have been long-standing relationships. Donna charges the corporations an hourly rate for her services, sending monthly bills detailing the work performed for the prior month. The bills include charges for long distance calls, on-line research time, fax charges, photocopies, postage, and travel, costs for which the corporations have agreed to reimburse her. Donna is an independent contractor.
Taxicab Driver
Example. Tom Spruce rents a cab from Taft Cab Co. for $150 per day. He pays the costs of maintaining and operating the cab. Tom Spruce keeps all fares that he receives from customers. Although he receives the benefit of Taft's two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and Tom Spruce. Tom Spruce is an independent contractor.
Salesperson
To determine whether salespersons are employees under the usual common-law rules, you must evaluate each individual case. If a salesperson who works for you doesn't meet the tests for a common-law employee, discussed earlier in this section, you don't have to withhold federal income tax from his or her pay (see Statutory Employees in section 1). However, even if a salesperson isn't an employee under the usual common-law rules for income tax withholding, his or her pay may still be subject to social security, Medicare, and FUTA taxes as a statutory employee.
To determine whether a salesperson is an employee for social security, Medicare, and FUTA tax purposes, the salesperson must meet all eight elements of the statutory employee test. A salesperson is a statutory employee for social security, Medicare, and FUTA tax purposes if he or she:
1. Works full time for one person or company except, possibly, for sideline sales activities on behalf of some other person,
2. Sells on behalf of, and turns his or her orders over to, the person or company for which he or she works,
3. Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments,
4. Sells merchandise for resale, or supplies for use in the customer's business,
5. Agrees to do substantially all of this work personally,
6. Has no substantial investment in the facilities used to do the work, other than in facilities for transportation,
7. Maintains a continuing relationship with the person or company for which he or she works, and
8. Isn't an employee under common-law rules.
3. Employees of Exempt Organizations
Many nonprofit organizations are exempt from federal income tax. Although they don't have to pay federal income tax themselves, they must still withhold federal income tax from the pay of their employees. However, there are special social security, Medicare, and FUTA tax rules that apply to the wages that they pay their employees.
Section 501(c)(3) organizations. Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. These organizations are usually corporations and are exempt from federal income tax under section 501(a).
Social security and Medicare taxes. Wages paid to employees of section 501(c)(3) organizations are subject to social security and Medicare taxes unless one of the following situations applies.
• The organization pays an employee less than $100 in a calendar year.
• The organization is a church or church-controlled organization opposed for religious reasons to the payment of social security and Medicare taxes and has filed Form 8274 to elect exemption from social security and Medicare taxes. The organization must have filed for exemption before the first date on which a quarterly employment tax return (Form 941) or annual employment tax return (Form 944) would otherwise be due.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes must pay self-employment tax if the employee is paid $108.28 or more in a year. However, an employee who is a member of a qualified religious sect can apply for an exemption from the self-employment tax by filing Form 4029. See Members of recognized religious sects opposed to insurance in section 4.
FUTA tax. An organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code is also exempt from FUTA tax. This exemption can't be waived. Don't file Form 940 to report wages paid by these organizations or pay the tax.
TIP: An organization wholly owned by a state or its political subdivision should contact the appropriate state official for information about reporting and getting social security and Medicare coverage for its employees.
Other than section 501(c)(3) organizations. Nonprofit organizations that aren't section 501(c)(3) organizations may also be exempt from federal income tax under section 501(a) or section 521. However, these organizations aren't exempt from withholding federal income, social security, or Medicare tax from their employees' pay, or from paying FUTA tax. Two special rules for social security, Medicare, and FUTA taxes apply.
1. If an employee is paid less than $100 during a calendar year, his or her wages aren't subject to social security and Medicare taxes.
2. If an employee is paid less than $50 in a calendar quarter, his or her wages aren't subject to FUTA tax for the quarter.
The above rules don't apply to employees who work for pension plans and other similar organizations described in section 401(a).
4. Religious Exemptions and Special Rules for Ministers
Special rules apply to the treatment of ministers for social security and Medicare tax purposes. An exemption from social security and Medicare taxes is available for ministers and certain other religious workers and members of certain recognized religious sects. For more information on getting an exemption, see Pub. 517.
Ministers. Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices of that religious organization.
Ministers are employees if they perform services in the exercise of ministry and are subject to your will and control. The common-law rules discussed in section 1 and section 2 should be applied to determine whether a minister is your employee or is self-employed. Whether the minister is an employee or self-employed, the earnings of a minister aren't subject to federal income, social security, and Medicare tax withholding. However, even if the minister is a common law employee, the earnings as reported on the minister's Form 1040 are subject to self-employment tax and federal income tax. You don't withhold these taxes from wages earned by a minister, but if the minister is your employee, you may agree with the minister to voluntarily withhold tax to cover the minister's liability for self-employment tax and federal income tax. For more information, see Pub. 517.
Form W-2. If your minister is an employee, report all taxable compensation as wages in box 1 on Form W-2. Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed in section 5 of Pub. 15. Don't include a parsonage allowance (excludable housing allowance) in this amount. You may report a designated parsonage or rental allowance (housing allowance) and a utilities allowance, or the rental value of housing provided in a separate statement or in box 14 on Form W-2. Don't show on Form W-2, Form 941, or Form 944 any amount as social security or Medicare wages, or any withholding for social security or Medicare taxes. If you withheld federal income tax from the minister under a voluntary agreement, this amount should be shown in box 2 on Form W-2 as federal income tax withheld. For more information on ministers, see Pub. 517.
Exemptions for ministers and others. Certain ordained ministers, Christian Science practitioners, and members of religious orders who haven't taken a vow of poverty may apply to exempt their earnings from self-employment tax on religious grounds. The application must be based on conscientious opposition because of personal considerations to public insurance that makes payments in the event of death, disability, old age, or retirement, or that makes payments toward the cost of, or provides services for, medical care, including social security and Medicare benefits. The exemption applies only to qualified services performed for the religious organization. See Revenue Procedure 91-20, 1991-1 C.B. 524, for guidelines to determine whether an organization is a religious order or whether an individual is a member of a religious order.
To apply for the exemption, the employee should file Form 4361. See Pub. 517 for more information about claiming an exemption from self-employment tax using Form 4361.
Members of recognized religious sects opposed to insurance. If you belong to a recognized religious sect or to a division of such sect that is opposed to insurance, you may qualify for an exemption from the self-employment tax. To qualify, you must be conscientiously opposed to accepting the benefits of any public or private insurance that makes payments because of death, disability, old age, or retirement, or makes payments toward the cost of, or provides services for, medical care (including social security and Medicare benefits). If you buy a retirement annuity from an insurance company, you won't be eligible for this exemption. Religious opposition based on the teachings of the sect is the only legal basis for the exemption. In addition, your religious sect (or division) must have existed since December 31, 1950.
Self-employed. If you're self-employed and a member of a recognized religious sect opposed to insurance, you can apply for exemption by filing Form 4029 to waive all social security and Medicare benefits.
Employees. The social security and Medicare tax exemption available to the self-employed who are members of a recognized religious sect opposed to insurance is also available to their employees who are members of such a sect. This applies to partnerships only if each partner is a member of the sect. This exemption for employees applies only if both the employee and the employer are members of such a sect, and the employer has an exemption. To get the exemption, the employee must file Form 4029.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes can also apply for an exemption on Form 4029.
5. Wages and Other Compensation
Pub. 15 provides a general discussion of taxable wages. Pub. 15-B discusses fringe benefits. The following topics supplement those discussions.
Relocating for Temporary Work Assignments
If an employee is given a temporary work assignment away from his or her regular place of work, certain travel expenses reimbursed or paid directly by the employer in accordance with an accountable plan (see section 5 in Pub. 15) may be excludable from the employee's wages. Generally, a temporary work assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. If the employee's new work assignment is indefinite, any living expenses reimbursed or paid by the employer (other than qualified moving expenses) must be included in the employee's wages as compensation. For the travel expenses to be excludable:
• The new work location must be outside of the city or general area of the employee's regular work place or post of duty,
• The travel expenses must otherwise qualify as deductible by the employee, and
• The expenses must be for the period during which the employee is at the temporary work location.
If you reimburse or pay any personal expenses of an employee during his or her temporary work assignment, such as expenses for home leave for family members or for vacations, these amounts must be included in the employee's wages. See chapter 1 of Pub. 15 for more information. These rules generally apply to temporary work assignments both inside and outside the U.S.
Employee Achievement Awards
Don't withhold federal income, social security, or Medicare taxes on the fair market value of an employee achievement award if it is excludable from your employee's gross income. To be excludable from your employee's gross income, the award must be tangible personal property (not cash, gift certificates, or securities) given to an employee for length of service or safety achievement, awarded as part of a meaningful presentation, and awarded under circumstances that don't indicate that the payment is disguised compensation. Excludable employee achievement awards also aren't subject to FUTA tax.
Limits. The most that you can exclude for the cost of all employee achievement awards to the same employee for the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee achievement awards under a written plan that doesn't discriminate in favor of highly compensated employees. An award can't be treated as a qualified plan award if the average cost per recipient of all awards under all of your qualified plans is more than $400.
If during the year an employee receives awards not made under a qualified plan and also receives awards under a qualified plan, the exclusion for the total cost of all awards to that employee can't be more than $1,600. The $400 and $1,600 limits can't be added together to exclude more than $1,600 for the cost of awards to any one employee during the year.
Scholarship and Fellowship Payments
Only amounts that you pay as a qualified scholarship to a candidate for a degree may be excluded from the recipient's gross income. A qualified scholarship is any amount granted as a scholarship or fellowship that is used for:
• Tuition and fees required to enroll in, or to attend, an educational institution, or
• Fees, books, supplies, and equipment that are required for courses at the educational institution.
The exclusion from income doesn't apply to the portion of any amount received that represents payment for teaching, research, or other services required as a condition of receiving the scholarship or tuition reduction. These amounts are reportable on Form W-2. However, the exclusion will still apply for any amount, despite any service condition attached to the amount, received under the National Health Service Corps Scholarship Program; the Armed Forces Health Professions Scholarship and Financial Assistance Program; and a comprehensive student work-learning-service program operated by a work college, as defined in section 448(e) of the Higher Education Act of 1965.
Any amounts that you pay for room and board aren't excludable from the recipient's gross income. A qualified scholarship isn't subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. For more information, see Pub. 970, Tax Benefits for Education.
Outplacement Services
If you provide outplacement services to your employees to help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of these benefits may be income to them and subject to all withholding taxes. However, the value of these services won't be subject to any employment taxes if:
• You derive a substantial business benefit from providing the services (such as improved employee morale or business image) separate from the benefit that you would receive from the mere payment of additional compensation, and
• The employee would be able to deduct the cost of the services as employee business expenses if he or she had paid for them.
However, if you receive no additional benefit from providing the services, or if the services aren't provided on the basis of employee need, then the value of the services is treated as wages and is subject to federal income tax withholding and social security and Medicare taxes. Similarly, if an employee receives the outplacement services in exchange for reduced severance pay (or other taxable compensation), then the amount the severance pay is reduced is treated as wages for employment tax purposes.
Withholding for Idle Time
Payments made under a voluntary guarantee to employees for idle time (any time during which an employee performs no services) are wages for the purposes of social security, Medicare, and FUTA taxes, and federal income tax withholding.
Back Pay
Treat back pay as wages in the year paid and withhold and pay employment taxes as required. If back pay was awarded by a court or government agency to enforce a federal or state statute protecting an employee's right to employment or wages, special rules apply for reporting those wages to the Social Security Administration. These rules also apply to litigation actions and settlement agreements or agency directives that are resolved out of court and not under a court decree or order. Examples of pertinent statutes include, but aren't limited to, the National Labor Relations Act, Fair Labor Standards Act, Equal Pay Act, and Age Discrimination in Employment Act. See Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments, for details.
Supplemental Unemployment Compensation Benefits
If you pay, under a plan, supplemental unemployment compensation benefits to a former employee, all or part of the payments may be taxable and subject to federal income tax withholding, depending on how the plan is funded. Amounts that represent a return to the employee of amounts previously subject to tax aren't taxable and aren't subject to withholding. You should withhold federal income tax on the taxable part of the payments made, under a plan, to an employee who is involuntarily separated because of a reduction in force, discontinuance of a plant or operation, or other similar condition. It doesn't matter whether the separation is temporary or permanent.
There are special rules that apply in determining whether supplemental unemployment compensation benefits are excluded from wages for social security, Medicare, and FUTA tax purposes. To be excluded from wages for such purposes, the benefits must meet the following requirements.
• Benefits are paid only to unemployed former employees who are laid off by the employer.
• Eligibility for benefits depends on meeting prescribed conditions after termination.
• The amount of weekly benefits payable is based upon state unemployment benefits, other compensation allowable under state law, and the amount of regular weekly pay.
• The right to benefits doesn't accrue until a prescribed period after termination.
• Benefits aren't attributable to the performance of particular services.
• No employee has any right to the benefits until qualified and eligible to receive benefits.
• Benefits may not be paid in a lump sum.
Withholding on taxable supplemental unemployment compensation benefits must be based on the withholding certificate (Form W-4) that the employee gave to you.
For more information, see Revenue Ruling 90-72, 1990-36 I.R.B. 13.
Golden Parachute Payments
A golden parachute payment, in general, is a payment made under a contract entered into by a corporation and key personnel. Under the agreement, the corporation agrees to pay certain amounts to its key personnel in the event of a change in ownership or control of the corporation. Payments to employees under golden parachute contracts are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. See Regulations section 1.280G-1 for more information.
No deduction is allowed to the corporation for any excess parachute payment. To determine the amount of the excess parachute payment, you must first determine if there is a parachute payment for purposes of section 280G. A parachute payment for purposes of section 280G is any payment that meets all of the following.
1. The payment is in the nature of compensation.
2. The payment is to, or for the benefit of, a disqualified individual. A disqualified individual is anyone who at any time during the 12-month period prior to and ending on the date of the change in ownership or control of the corporation (the disqualified individual determination period) was an employee or independent contractor and was, in regard to that corporation, a shareholder, an officer, or highly compensated individual.
3. The payment is contingent on a change in ownership of the corporation, the effective control of the corporation, or the ownership of a substantial portion of the assets of the corporation.
4. The payment has an aggregate present value of at least three times the individual's base amount. The base amount is the average annual compensation for service includible in the individual's gross income over the most recent 5 taxable years.
An excess parachute payment amount is the excess of any parachute payment over the base amount. For more information, see Regulations section 1.280G-1. The recipient of an excess parachute payment is subject to a 20% nondeductible excise tax. If the recipient is an employee, the 20% excise tax is to be withheld by the corporation.
Example. An officer of a corporation receives a golden parachute payment of $400,000. This is more than three times greater than his or her average compensation of $100,000 over the previous 5-year period. The excess parachute payment is $300,000 ($400,000 minus $100,000). The corporation can't deduct the $300,000 and must withhold the excise tax of $60,000 (20% of $300,000).
Reporting golden parachute payments. Golden parachute payments to employees must be reported on Form W-2. See the General Instructions for Forms W-2 and W-3 for details. For nonemployee reporting of these payments, see Box 7. Nonemployee Compensation in the Instructions for Form 1099-MISC.
Exempt payments. Payments by most small business corporations and payments under certain qualified plans are exempt from the golden parachute rules. See section 280G(b)(5) and (6) for more information.
Interest-Free and Below-Market-Interest-Rate Loans
In general, if an employer lends an employee more than $10,000 at an interest rate less than the current applicable federal rate (AFR), the difference between the interest paid and the interest that would be paid under the AFR is considered additional compensation to the employee. This rule applies to a loan of $10,000 or less if one of its principal purposes is the avoidance of federal tax.
This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not to federal income tax withholding. Include it in compensation on Form 1099-MISC for an independent contractor). The AFR is established monthly and published by the IRS each month in the Internal Revenue Bulletin. You can get these rates by visiting IRS.gov and entering "AFR" in the search box. For more information, see section 7872 and its related regulations.
Leave Sharing Plans
If you establish a leave sharing plan for your employees that allows them to transfer leave to other employees for medical emergencies, the amounts paid to the recipients of the leave are considered wages. These amounts are includible in the gross income of the recipients and are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. Don't include these amounts in the income of the transferors. These rules apply only to leave sharing plans that permit employees to transfer leave to other employees for medical emergencies.
Nonqualified Deferred Compensation Plans
Income Tax and Reporting
Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income (to the extent not subject to a substantial risk of forfeiture and not previously included in gross income) and subject to additional taxes, unless certain requirements are met pertaining to, among other things, elections to defer compensation and distributions under a NQDC plan. Section 409A also includes rules that apply to certain trusts or similar arrangements associated with NQDC plans if the trusts or arrangements are located outside of the United States, are restricted to the provision of benefits in connection with a decline in the financial health of the plan sponsor, or contributions are made to the trust during certain periods such as when a qualified plan of the service recipient is underfunded. Employers must withhold federal income tax (but not the additional Section 409A taxes) on any amount includible in gross income under section 409A. Other changes to the Internal Revenue Code provide that the deferrals under a NQDC plan must be reported separately on Form 1099-MISC, whichever applies. Specific rules for reporting are provided in the instructions to the forms. The provisions don't affect the application or reporting of social security, Medicare, or FUTA taxes.
The provisions don't prevent the inclusion of amounts in income or wages under other provisions of the Internal Revenue Code or common law principles, such as when amounts are actually or constructively received or irrevocably contributed to a separate fund. For more information about nonqualified deferred compensation plans, see Regulations sections 1.409A-1 through 1.409A-6. Notice 2008-113 provides guidance on the correction of certain operation failures of a NQDC plan. Notice 2008-113, 2008-51 I.R.B. 1305, is available at IRS.gov/irb/2008-51_IRB/ar12.html. Also see Notice 2010-6, 2010-3 I.R.B. 275, available at IRS.gov/irb/2010-03_IRB/ar08.html and Notice 2010-80, 2010-51 I.R.B. 853, available at IRS.gov/irb/2010-51_IRB/ar08.html.
Social security, Medicare, and FUTA taxes. Employer contributions to nonqualified deferred compensation (NQDC) plans, as defined in the applicable regulations, are treated as wages subject to social security, Medicare, and FUTA taxes when the services are performed or the employee no longer has a substantial risk of forfeiting the right to the deferred compensation, whichever is later.
Amounts deferred are subject to social security, Medicare, and FUTA taxes at that time unless the amount that is deferred can't be reasonably ascertained; for example, if benefits are based on final pay. If the value of the future benefit is based on any factors that aren't yet reasonably ascertainable, you may choose to estimate the value of the future benefit and withhold and pay social security, Medicare, and FUTA taxes on that amount. You'll have to determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. If taxes aren't paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascertainable they are subject to social security, Medicare, and FUTA taxes on the amounts deferred plus the income attributable to those amounts deferred. For more information, see Regulations sections 31.3121(v)(2)-1 and 31.3306(r)(2)-1.
Tax-Sheltered Annuities
Employer payments made by a public educational institution or a tax-exempt organization to purchase a tax-sheltered annuity for an employee (annual deferrals) are included in the employee's social security and Medicare wages, if the payments are made because of a salary reduction agreement. However, they aren't included in box 1 on Form W-2 in the year the deferrals are made and aren't subject to federal income tax withholding. See Regulations section 31.3121(a)(5)-2 for the definition of a salary reduction agreement.
Contributions to a Simplified Employee Pension (SEP)
An employer's SEP contributions to an employee's individual retirement arrangement (IRA) are excluded from the employee's gross income. These excluded amounts aren't subject to social security, Medicare, or FUTA taxes, or federal income tax withholding. However, any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security, Medicare, and FUTA taxes. See Pub. 560 for more information about SEPs.
Salary reduction simplified employee pensions (SARSEP) repealed. You may not establish a SARSEP after 1996. However, SARSEPs established before January 1, 1997, may continue to receive contributions.
SIMPLE Retirement Plans
Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the employee's income and are exempt from federal income tax withholding. An employer's nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. However, an employee's salary reduction contributions to a SIMPLE are subject to social security, Medicare, and FUTA taxes. For more information about SIMPLE retirement plans, see Pub. 560.
Special rules apply to the reporting of sick pay payments to employees. How these payments are reported depends on whether the payments are made by the employer or a third party, such as an insurance company.
Sick pay is usually subject to social security, Medicare, and FUTA taxes. For exceptions, see Social Security, Medicare, and FUTA Taxes on Sick Pay, later in this section. Sick pay may also be subject to either mandatory or voluntary federal income tax withholding, depending on who pays it.
Sick Pay
Sick pay generally means any amount paid under a plan because of an employee's temporary absence from work due to injury, sickness, or disability. It may be paid by either the employer or a third party, such as an insurance company. Sick pay includes both short- and long-term benefits. It is often expressed as a percentage of the employee's regular wages.
Payments That Aren't Sick Pay
Sick pay doesn't include the following payments.
1. Disability retirement payments. Disability retirement payments aren't sick pay and aren't discussed in this section. Those payments are subject to the rules for federal income tax withholding from pensions and annuities. See section 8.
2. Workers' compensation. Payments because of a work-related injury or sickness that are made under a workers' compensation law aren't sick pay and aren't subject to employment taxes. But see Payments in the nature of workers' compensation--public employees next.
3. Payments in the nature of workers' compensation--public employees. State and local government employees, such as police officers and firefighters, sometimes receive payments due to an injury in the line of duty under a statute that isn't the general workers' compensation law of a state. If the statute limits benefits to work-related injuries or sickness and doesn't base payments on the employee's age, length of service, or prior contributions, the statute is "in the nature of" a workers' compensation law. Payments under a statute in the nature of a workers' compensation law aren't sick pay and aren't subject to employment taxes. For more information, see Regulations section 31.3121(a)(2)-1.
4. Medical expense payments. Payments under a definite plan or system for medical and hospitalization expenses, or for insurance covering these expenses, aren't sick pay and aren't subject to employment taxes.
5. Payments unrelated to absence from work. Accident or health insurance payments unrelated to absence from work aren't sick pay and aren't subject to employment taxes. These include payments for:
a. Permanent loss of a member or function of the body,
b. Permanent loss of the use of a member or function of the body, or
c. Permanent disfigurement of the body.
Sick Pay Plan
A sick pay plan is a plan or system established by an employer under which sick pay is available to employees generally or to a class or classes of employees. This doesn't include a situation in which benefits are provided on a discretionary or occasional basis with merely an intention to aid particular employees in time of need.
You have a sick pay plan or system if the plan is in writing or is otherwise made known to employees, such as by a bulletin board notice or your long and established practice. Some indications that you have a sick pay plan or system include references to the plan or system in the contract of employment, employer contributions to a plan, or segregated accounts for the payment of benefits.
Definition of employer. The employer for whom the employee normally works, a term used in the following discussion, is either the employer for whom the employee was working at the time that the employee became sick or disabled or the last employer for whom the employee worked before becoming sick or disabled, if that employer made contributions to the sick pay plan on behalf of the sick or disabled employee.
Note. Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax employee contributions (that is, included in taxable wages).
Third-Party Payers of Sick Pay
Employer's agent. An employer's agent is a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. A third party may be your agent even if the third party is responsible for determining which employees are eligible to receive payments. For example, if a third party provides administrative services only, the third party is your agent. If the third party is paid an insurance premium and isn't reimbursed on a cost-plus-fee basis, the third party isn't your agent. Whether an insurance company or other third party is your agent depends on the terms of their agreement with you.
A third party that makes payments of sick pay as your agent isn't considered the employer and generally has no responsibility for employment taxes. This responsibility remains with you. However, under an exception to this rule, the parties may enter into an agreement that makes the third-party agent responsible for employment taxes. In this situation, the third-party agent should use its own name and EIN (rather than your name and EIN) for the responsibilities that it has assumed.
Third party not employer's agent. A third party that makes payments of sick pay other than as an agent of the employer is liable for federal income tax withholding (if requested by the employee) and the employee part of the social security and Medicare taxes.
The third party is also liable for the employer part of the social security and Medicare taxes, and the FUTA tax, unless the third party transfers this liability to the employer for whom the employee normally works. This liability is transferred if the third party takes the following steps.
1. Withholds the employee part of social security and Medicare taxes from the sick pay payments.
2. Makes timely deposits of the employee part of social security and Medicare taxes.
3. Notifies the employer for whom the employee normally works of the payments on which employee taxes were withheld and deposited. The third party must notify the employer within the time required for the third party's deposit of the employee part of the social security and Medicare taxes. For instance, if the third party is a monthly schedule depositor, it must notify the employer by the 15th day of the month following the month in which the sick pay payment is made because that is the day by which the deposit is required to be made. The third party should notify the employer as soon as information on payments is available so that an employer can make electronic deposits timely. For multi-employer plans, see the special rule discussed next.
Multi-employer plan timing rule. A special rule applies to sick pay payments made to employees by a third-party insurer under an insurance contract with a multi-employer plan established under a collectively bargained agreement. If the third-party insurer making the payments complies with steps 1 and 2, earlier, and gives the plan (rather than the employer) the required timely notice described in step 3, earlier, then the plan (not the third-party insurer) must pay the employer part of the social security and Medicare taxes and the FUTA tax. Similarly, if within six business days of the plan's receipt of notification, the plan gives notice to the employer for whom the employee normally works, the employer (not the plan) must pay the employer part of the social security and Medicare taxes and the FUTA tax.
Reliance on information supplied by the employer. A third party that pays sick pay should request information from the employer to determine amounts that aren't subject to employment taxes. Unless the third party has reason not to believe the information, it may rely on that information for the following items.
• The total wages paid to the employee during the calendar year.
• The last month in which the employee worked for the employer.
• The employee contributions to the sick pay plan made with after-tax dollars.
The third party shouldn't rely on statements regarding these items made by the employee.
Social Security, Medicare, and FUTA Taxes on Sick Pay
Employer. If you pay sick pay to your employee, you must generally withhold employee social security and Medicare taxes from the sick pay. You must timely deposit employee and employer social security and Medicare taxes, and FUTA tax. There are no special deposit rules for sick pay. See section 11 of Pub. 15 for more information on the deposit rules.
Amounts not subject to social security, Medicare, or FUTA taxes. The following payments, whether made by the employer or a third party, aren't subject to social security, Medicare, or FUTA taxes (different rules apply to federal income tax withholding).
• Payments after an employee's death or disability retirement. Social security, Medicare, and FUTA taxes don't apply to amounts paid under a definite plan or system, as defined under Sick Pay Plan, earlier in this section, on or after the termination of the employment relationship because of death or disability retirement. However, even if there is a definite plan or system, amounts paid to a former employee are subject to social security, Medicare, and FUTA taxes if they would have been paid even if the employment relationship hadn't terminated because of death or disability retirement. For example, a payment to a disabled former employee for unused vacation time would have been made whether or not the employee retired on disability. Therefore, the payment is wages and is subject to social security, Medicare, and FUTA taxes.
• Payments after calendar year of employee's death. Sick pay paid to the employee's estate or survivor after the calendar year of the employee's death isn't subject to social security, Medicare, or FUTA taxes. Also, see Amounts not subject to federal income tax withholding, later in this section.
Example. Sandra became entitled to sick pay on November 23, 2016, and died on December 31, 2016. On January 12, 2017, Sandra's sick pay for the period from December 24 through December 31, 2016, was paid to her survivor. The payment isn't subject to social security, Medicare, or FUTA taxes.
• Payments to an employee entitled to disability insurance benefits. Payments to an employee when the employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act aren't subject to social security and Medicare taxes. This rule applies only if the employee became entitled to the Social Security Act benefits before the calendar year in which the payments are made, and the employee performs no services for the employer during the period for which the payments are made. However, these payments are subject to FUTA tax.
• Payments that exceed the applicable wage base. Social security and FUTA taxes don't apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the employee during the year, exceed the applicable wage base. Because there is no Medicare tax wage base, this exception doesn't apply to Medicare tax. For 2017, the social security tax wage base is $127,200 and the FUTA tax wage base is $7,000.
Example. If an employee receives $120,000 in wages from an employer in 2017 and also receives $10,000 of sick pay, only the first $7,200 (127,200-120,000) of the sick pay is subject to social security tax. All of the sick pay is subject to Medicare tax. None of the sick pay is subject to FUTA tax. See Example of Figuring and Reporting Sick Pay, later in this section.
• Payments after 6 months absence from work. Social security, Medicare, and FUTA taxes don't apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked.
Example 1. Ralph's last day of work before he became entitled to receive sick pay was December 9, 2016. He was paid sick pay for 9 months before his return to work on September 18, 2017. Sick pay paid to Ralph after June 30, 2017, isn't subject to social security, Medicare, or FUTA taxes.
Example 2. The facts are the same as in Example 1, except that Ralph worked 1 day during the 9-month period, on February 13, 2017. Because the 6-month period begins again in March, only the sick pay paid to Ralph after August 31, 2017, is exempt from social security, Medicare, and FUTA taxes.
• Payments attributable to employee contributions. Social security, Medicare, and FUTA taxes don't apply to payments, or parts of payments, attributable to employee contributions to a sick pay plan made with after-tax dollars. Contributions to a sick pay plan made on behalf of employees with employees' pre-tax dollars under a cafeteria plan are employer contributions.
Group policy. If both the employer and the employee contributed to the sick pay plan under a group insurance policy, figure the taxable sick pay by multiplying total sick pay by the percentage of the policy's cost that was contributed by the employer for the 3 policy years before the calendar year in which the sick pay is paid. If the policy has been in effect fewer than 3 years, use the cost for the policy years in effect or, if in effect less than 1 year, a reasonable estimate of the cost for the first policy year.
Example. Alan is employed by Edgewood Corporation. Because of an illness, he was absent from work for 3 months during 2017. Key Insurance Company paid Alan $2,000 sick pay for each month of his absence under a policy paid for by contributions from both Edgewood and its employees. All of the employees' contributions were paid with after-tax dollars. For the 3 policy years before 2017, Edgewood paid 70% of the policy's cost and its employees paid 30%. Because 70% of the sick pay paid under the policy is due to Edgewood's contributions, $1,400 ($2,000 × 70%) of each payment made to Alan is taxable sick pay. The remaining $600 of each payment that is due to employee contributions isn't taxable sick pay and isn't subject to employment taxes. Also, see Example of Figuring and Reporting Sick Pay, later in this section.
Income Tax Withholding on Sick Pay
The requirements for federal income tax withholding on sick pay and the methods for figuring it differ depending on whether the sick pay is paid by:
• The employer,
• An agent of the employer (defined earlier in this section), or
• A third party that isn't the employer's agent.
Employer or employer's agent. Sick pay paid by you or your agent is subject to mandatory federal income tax withholding. An employer or agent paying sick pay generally determines the federal income tax to be withheld based on the employee's Form W-4. The employee can't choose how much federal income tax will be withheld by giving you or your agent a Form W-4S. Sick pay paid by an agent is treated as supplemental wages. If the agent doesn't pay regular wages to the employee, the agent may choose to withhold federal income tax at a flat 25% rate, rather than at the wage withholding rate. See section 7 in Pub. 15 for guidance on withholding employment taxes from supplemental wages, including the rules for withholding federal income tax when wages to an individual exceed $1 million during the year.
Third party not an agent. Sick pay paid by a third party that isn't your agent isn't subject to mandatory federal income tax withholding. However, an employee may elect to have federal income tax withheld by submitting Form W-4S to the third party.
If Form W-4S has been submitted, the third party should withhold federal income tax on all payments of sick pay made 8 or more days after receiving the form. The third party may, at its option, withhold federal income tax before 8 days have passed.
The employee may request on Form W-4S to have a specific whole dollar amount withheld. However, if the requested withholding would reduce any net payment below $10, the third party shouldn't withhold any federal income tax from that payment. The minimum amount of withholding that the employee can specify is $4 per day, $20 per week, or $88 per month based on the payroll period.
Withhold from all payments at the same rate whether full or partial payments. For example, if $25 is withheld from a regular full payment of $100, then $20 (25%) should be withheld from a partial payment of $80.
Amounts not subject to federal income tax withholding. The following amounts, whether paid by you or a third party, aren't wages and aren't subject to federal income tax withholding.
• Payments after the employee's death. Sick pay paid to the employee's estate or survivor at any time after the employee's death isn't subject to federal income tax withholding, regardless of who pays it.
• Payments attributable to employee contributions. Payments, or parts of payments, attributable to employee contributions made to a sick pay plan with after-tax dollars aren't subject to federal income tax withholding. For more information, see the corresponding discussion under Amounts not subject to social security, Medicare, or FUTA taxes, earlier in this section.
Depositing and Reporting
This section discusses who is liable for depositing social security, Medicare, FUTA, and withheld federal income taxes on sick pay. These taxes must be deposited under the same rules that apply to deposits of taxes on regular wage payments. See Pub. 15 for information on the deposit rules.
This section also explains how sick pay should be reported on Forms W-2, W-3, 940, and 941 (or Form 944).
Sick Pay Paid by Employer or Agent
If you or your agent (defined earlier in this section) make sick pay payments, you deposit taxes and file Forms W-2, W-3, 940, and 941 (or Form 944) under the same rules that apply to regular wage payments.
However, any agreement between the parties may require your agent to carry out responsibilities that would otherwise have been borne by you. In this situation, your agent should use its own name and EIN (rather than yours) for the responsibilities that it has assumed.
Reporting sick pay on Form W-2. You may either combine the sick pay with other wages and prepare a single Form W-2 for each employee, or you may prepare separate Forms W-2 for each employee, one reporting sick pay and the other reporting regular wages. A Form W-2 must be prepared even if all of the sick pay is nontaxable (see Box 12 next). All Forms W-2 must be given to the employees by January 31.
The Form W-2 filed for the sick pay must include the employer's name, address, and EIN; the employee's name, address, and SSN; and the following information.
Box 1 -- The amount of sick pay the employee must include in income.
Box 2 -- The amount of any federal income tax withheld from the sick pay.
Box 3 -- The amount of sick pay subject to employee social security tax.
Box 4 -- The amount of employee social security tax withheld from the sick pay.
Box 5 -- The amount of sick pay subject to employee Medicare tax.
Box 6 -- The amount of employee Medicare tax (including Additional Medicare Tax, if applicable) withheld from the sick pay.
Box 12 (Code J) -- Show any sick pay that was paid by a third-party and wasn't includible in income (and not shown in boxes 1, 3, and 5) because the employee contributed to the sick pay plan. Don't include nontaxable disability payments made directly to a state.
Box 13 -- Check the "Third-party sick pay" box only if the amounts were paid by a third party.
Sick Pay Paid by Third Party
The depositing and reporting rules for a third party that isn't your agent depend on whether liability has been transferred as discussed under Third party not employer's agent, earlier in this section.
To figure the due dates and amounts of its deposits of employment taxes, a third party should combine:
• The liability for the wages paid to its own employees, and
• The liability for payments it made to all employees of all its clients. This doesn't include any liability transferred to the employer.
Liability not transferred to the employer. If the third party doesn't satisfy the requirements for transferring liability for FUTA tax and the employer part of the social security and Medicare taxes, the third party reports the sick pay on its own Form 940 and Form 941 or Form 944. In this situation, the employer has no tax responsibilities for sick pay.
The third party must deposit social security, Medicare, FUTA, and withheld federal income taxes using its own name and EIN. The third party must give each employee to whom it paid sick pay a Form W-2 by January 31 of the following year. The Form W-2 must include the third party's name, address, and EIN instead of the employer information.
Liability transferred to the employer. Generally, if a third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare taxes and for the FUTA tax, the following rules apply.
Deposits. The third party must make deposits of withheld employee social security and Medicare taxes and withheld federal income tax using its own name and EIN. You must make deposits of the employer part of the social security and Medicare taxes and the FUTA tax using your name and EIN. In applying the deposit rules, your liability for these taxes begins when you receive the third party's notice of sick pay payments.
Form 941 or Form 944. The third party and you must each file Form 941 or Form 944. The discussion that follows only explains how to report sick pay on Form 941. If you file Form 944, use the lines on that form that correspond to the lines on Form 941 that are discussed here.
Form 941, line 8, must contain a special adjusting entry for social security and Medicare taxes. These entries are required because the total tax liability for social security and Medicare taxes (employee and employer parts) is split between you and the third party.
• Employer. You must include third-party sick pay on Form 941, lines 2, 5a, 5c, and 5d (if applicable). There should be no sick pay entry on line 3 because the third party withheld federal income tax, if any. After completing line 6, subtract on line 8 the employee part of social security and Medicare taxes withheld and deposited by the third party.
• Third party. The third party must include on Form 941 the employee part of the social security and Medicare taxes (and federal income tax, if any) it withheld. The third party doesn't include on line 2 any sick pay paid as a third party but does include on line 3 any federal income tax withheld. On line 5a, column 1, the third party enters the total amount it paid subject to social security taxes. This amount includes both wages paid to its own employees and sick pay paid as a third party. The third party completes line 5c and 5d (if applicable), column 1, in a similar manner. On line 8, the third party subtracts the employer part of the social security and Medicare taxes that you must pay.
Form 940. You, not the third party, must prepare Form 940 for sick pay.
Form 8922, Third-Party Sick Pay Recap. The third party (or in certain cases, the employer) must file Form 8922 to report sick pay paid by a third party for or on behalf of employers for whom services are normally performed. Form 8922 doesn't show the names of individuals who received the third-party sick pay but the total amounts paid in the calendar year to all employees whose sick pay wages are required to be reported on Form 8922.
Third-party sick pay is reported on Form 8922 if the liability for the employer part of social security tax and Medicare tax has been shifted by the third party or insurer paying the sick pay to the employer for whom services are normally rendered. Whether the third party or employer reports the sick pay on Form 8922 depends on which entity is filing Forms W-2 reporting the sick pay paid to individual employees receiving the sick pay. The third party reports the sick pay on Form 8922 if the employer is filing Forms W-2 reporting the third party sick pay under the name and EIN of the employer. However, if the third party is filing Forms W-2 with respect to the sick pay under the name and EIN of the third party, the employer files Form 8922 reporting the sick pay.
If the third party is paying all employment taxes, including the employer part of social security tax and Medicare tax, with respect to the sick pay, the third party files Forms W-2 using its name and EIN as employer with respect to the sick pay for each employee receiving sick pay and reports social security and Medicare taxes and federal income tax withholding on its Form 941. Neither the third party nor the employer reports the sick pay on Form 8922.
Third parties that are agents with respect to the payment of sick pay (because they have no insurance risk) are required to report sick pay on Form 8922 only if the agency agreement between the employer and the agent imposes the following requirements.
The agreement must require the agent to:
• Withhold and pay employee part of social security tax and Medicare tax and income tax withholding on the sick pay, and
• Report the withheld amounts on Form 941 using the agent's name and EIN.
The agreement must require the employer to:
• Pay and report the employer part of social security tax and Medicare tax on a Form 941 using the employer's name and EIN and report the sick pay on Form W-2.
Optional rule for Form W-2. You and the third party may choose to enter into a legally binding agreement designating the third party to be your agent for purposes of preparing Forms W-2 reporting sick pay. The agreement must specify what part, if any, of the payments under the sick pay plan is excludable from the employees' gross incomes because it is attributable to their contributions to the plan. If you enter into an agreement, the third party prepares the actual Forms W-2, not Form 8922 as discussed above, for each employee who receives sick pay from the third party. If the optional rule is used:
• The third party doesn't provide you with the sick pay statement described next, and
• You (not the third party) files Form 8922. Form 8922 is needed to reconcile the sick pay shown on your Forms 941 or Form 944.
Sick pay statement. The third party must furnish you with a sick pay statement by January 15 of the year following the year in which the sick pay was paid. The statement must show the following information about each employee who was paid sick pay.
• The employee's name.
• The employee's SSN (if social security, Medicare, or income tax was withheld).
• The sick pay paid to the employee.
• Any federal income tax withheld.
• Any employee part of social security tax withheld.
• Any employee part of Medicare tax withheld.
Example of Figuring and Reporting Sick Pay
Note. The following example is for wages paid in 2016.
Dave, an employee of Edgewood Corporation, was seriously injured in a car accident on January 1, 2016. Dave's last day of work was December 31, 2015. The accident wasn't job related.
Key, an insurance company that wasn't an agent of the employer, paid Dave $2,000 sick pay each month for 10 months, beginning in January 2016. Dave submitted a Form W-4S to Key, requesting $210 be withheld from each payment for federal income tax. Dave received no payments from Edgewood, his employer, from January 2016 through October 2016. Dave returned to work on November 2, 2016.
For the policy year in which the car accident occurred, Dave paid a part of the premiums for his coverage, and Edgewood paid the remaining part. The plan was, therefore, a "contributory plan." During the 3 policy years before the calendar year of the accident, Edgewood paid 70% of the total of the net premiums for its employees' insurance coverage, and its employees paid 30%.
Social security and Medicare taxes. For social security and Medicare tax purposes, taxable sick pay was $8,400 ($2,000 per month × 70% = $1,400 taxable portion per payment; $1,400 × 6 months = $8,400 total taxable sick pay). Only the six $2,000 checks received by Dave from January through June are included in the calculation. The check received by Dave in July (the seventh check) was received more than 6 months after the month in which Dave last worked.
Of each $2,000 payment Dave received, 30% ($600) isn't subject to social security and Medicare taxes because the plan is contributory and Dave's after-tax contribution is considered to be 30% of the premiums during the 3 policy years before the calendar year of the accident.
FUTA tax. Of the $8,400 taxable sick pay (figured the same as for social security and Medicare taxes), only $7,000 is subject to the FUTA tax because the FUTA tax contribution base is $7,000.
Federal income tax withholding. Of each $2,000 payment, $1,400 ($2,000 × 70%) is subject to voluntary federal income tax withholding. In accordance with Dave's Form W-4S, $210 was withheld from each payment.
Liability transferred. For the first 6 months following the last month in which Dave worked, Key was liable for social security, Medicare, and FUTA taxes on any payments that constituted taxable wages. However, Key could have shifted the liability for the employer part of the social security and Medicare taxes (and for the FUTA tax) during the first 6 months by withholding Dave's part of the social security and Medicare taxes, timely depositing the taxes, and notifying Edgewood of the payments.
If Key shifted liability for the employer part of the social security and Medicare taxes to Edgewood and provided Edgewood with a sick pay statement, Key wouldn't prepare a Form W-2 for Dave. However, Key would file Form 8922. Key and Edgewood must each prepare Forms 941. Edgewood must also report the sick pay and withholding for Dave on Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the optional rule described under Optional rule for Form W-2, earlier in this section. Under this rule, Key would prepare Form W-2 even though liability for the employer part of the social security and Medicare taxes had been shifted to Edgewood. Also, Key wouldn't prepare a sick pay statement, and Edgewood, not Key, would file Form 8922 reflecting the sick pay shown on Edgewood's Forms 941.
Liability not transferred. If Key didn't shift liability for the employer part of the social security and Medicare taxes to Edgewood, Key would prepare Forms W-2 and W-3 as well as Forms 941 and 940. In this situation, Edgewood wouldn't report the sick pay.
Payments received after 6 months. The payments received by Dave in July through October aren't subject to social security, Medicare, or FUTA taxes, because they were received more than 6 months after the last month in which Dave worked (December 2015). However, Key must continue to withhold federal income tax from each payment because Dave furnished Key with a Form W-4S. Also, Key must prepare Forms W-2 and W-3, unless it has furnished Edgewood with a sick pay statement. If the sick pay statement was furnished, then Edgewood must prepare Forms W-2 and W-3.
----------------------------------------------------------------------
THIRD PARTY SICK PAY -- NOT AS AN AGENT AND LIABILITY TRANSFERRED TO
EMPLOYER
----------------------------------------------------------------------
Employer Third Party
Responsibilities Responsibilities
--------------------------------------------------
Withhold Employee
Taxes
Income No Yes, if Form W-4S is
submitted
Social Security No Yes
Medicare No Yes
----------------------------------------------------------------------
Deposit Employee
Taxes
Income No Yes -- Using Third Party
EIN
Social Security No Yes -- Using Third Party
EIN
Medicare No Yes -- Using Third Party
EIN
----------------------------------------------------------------------
Deposit Employer
Taxes
Social Security Yes -- Using Employer No
EIN
Medicare Yes -- Using Employer No
EIN
FUTA Yes -- Using Employer No
EIN
----------------------------------------------------------------------
Report Employee
Wage and Taxes on
Form 941
Income Report Taxable Wages Report Tax Withheld
Social Security *Report Taxable Wages *Report Taxable Wages
Medicare *Report Taxable Wages *Report Taxable Wages
*Adjustment on Line 8 *Adjustment on Line 8
for employee taxes for employer taxes
deposited by third deposited by employer.
party.
----------------------------------------------------------------------
Report Employee
Wage and Taxes on
Form W-2*
Income Yes No -- File Form 8922
Social Security Yes No -- File Form 8922
Medicare Yes No -- File Form 8922
----------------------------------------------------------------------
* See the instructions earlier if operating under the Optional rule
for Form W-2.
======================================================================
7. Special Rules for Paying Taxes
Common Paymaster
If two or more related corporations employ the same individual at the same time and pay this individual through a common paymaster that is one of the corporations, the corporations are considered to be a single employer. They have to pay, in total, no more in social security tax than a single employer would pay.
Each corporation must pay its own part of the employment taxes and may deduct only its own part of the wages. The deductions won't be allowed unless the corporation reimburses the common paymaster for the wage and tax payments. See Regulations section 31.3121(s)-1 for more information. The common paymaster is responsible for filing information and tax returns and issuing Forms W-2 with respect to wages it is considered to have paid as a common paymaster.
Agent With an Approved Form 2678
Employers and payers must use Form 2678 to request approval for an agent to file returns and make deposits or payments of their employment or other withholding taxes. See Revenue Procedure 2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/2013-52_IRB/ar15.html; Revenue Procedure 84-33, 1984-1 C.B. 502; and the General Instructions for Forms W-2 and W-3 for procedures and reporting requirements. 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.
Agents filing an aggregate Form 940 must file Schedule R (Form 940). Agents filing an aggregate Form 941 must file Schedule R (Form 941).
Reporting Agents
Electronic filing of Forms 940, 941, and 944. Reporting agents may file Forms 940, 941, and 944 electronically. For details, see Pub. 3112, IRS e-file Application and Participation. For information on electronic filing of Forms 940, 941, and 944, see Revenue Procedure 2007-40, 2007-26 I.R.B., 1488, available at IRS.gov/irb/2007-26_IRB/ar13.html. For more information on electronic filing, visit the IRS website at IRS.gov/employmentefile or call 1-866-255-0654.
TIP: For more information on third party payer arrangements, including agents with an approved Form 2678, reporting agents, and CPEOs, see section 16 of Pub. 15.
Employee's Portion of Taxes Paid by Employer
CAUTION: The information provided in this section doesn't take into account an employer that chooses to pay the Additional Medicare Tax on behalf of the employee.
If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for federal income tax withholding and social security, Medicare, and FUTA taxes. This increase in the employee's wages for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. This again increases the amount of the additional taxes you must pay.
To figure the employee's increased wages in this situation, divide the stated pay (the amount that you pay without taking into account your payment of employee social security and Medicare taxes) by a factor for that year. This factor is determined by subtracting from 1 the combined employee social security and Medicare tax rate for the year that the wages are paid. For 2017, the factor is 0.9235 (1 - 0.0765). If the stated pay is more than $117,469.20 (2017 wage base $127,200 × 0.9235), follow the procedure described under Stated pay of more than $117,469.20 in 2017 below.
Stated pay of $117,469.20 or less in 2017. For an employee with stated pay of $117,469.20 or less in 2017, figure the correct wages (wages plus employer-paid employee taxes) to report by dividing the stated pay by 0.9235. This will give you the wages to report in box 1 and the social security and Medicare wages to report in boxes 3 and 5 of Form W-2.
On Form W-2, to figure the correct social security tax to enter in box 4, multiply the amount in box 3 by the social security withholding rate of 6.2% and enter the result in box 4. To figure the correct Medicare tax to enter in box 6, multiply the amount in box 5 by the Medicare withholding rate of 1.45% and enter the result in box 6.
Example. Donald Devon hires Lydia Lone for only one week during 2017. He pays her $500 for that week. Donald agrees to pay Lydia's part of the social security and Medicare taxes. To figure her reportable wages, he divides $500 by 0.9235. The result, $541.42, is the amount that he reports as wages in boxes 1, 3, and 5 of Form W-2. To figure the amount to report as social security tax, Donald multiplies $541.42 by the social security tax rate of 6.2% (0.062). The result, $33.57, is entered in box 4 of Form W-2. To figure the amount to report as Medicare tax, Donald multiplies $541.42 by the Medicare tax rate of 1.45% (0.0145). The result, $7.85, is entered in box 6 of Form W-2. Although he didn't actually withhold the amounts from Lydia, he will report these amounts as taxes withheld on Form 941 or Form 944 and is responsible for the employer share of these taxes.
For FUTA tax and federal income tax withholding, Lydia's weekly wages are $541.42.
Stated pay of more than $117,469.20 in 2017. For an employee with stated pay of more than $117,469.20 in 2017, the portion of stated wages subject to social security tax is $117,469.20 (the first $127,200 of wages × 0.9235). The stated pay in excess of $117,469.20 isn't subject to social security tax because the tax only applies to the first $127,200 of wages (stated pay plus employer-paid employee taxes). Enter $127,200 in box 3 of Form W-2. The social security tax to enter in box 4 is $7,886.40 ($127,200 × 0.062).
To figure the correct Medicare wages to enter in box 5 of Form W-2, subtract $117,469.20 from the stated pay. Divide the result by 0.9855 (1 - 0.0145) and add $127,200.
For example, if stated pay is $120,000, the correct Medicare wages are figured as follows.
$120,000 - $117,469.20 = $2,530.80
$2,530.80 ÷ 0.9855 = $2,568.04
$2,568.04 + $127,200 = $129,768.04
The Medicare wages are $129,768.04. Enter this amount in box 5 of Form W-2. The Medicare tax to enter in box 6 is $1,881.64 ($129,768.04 × 0.0145).
Although these employment tax amounts aren't actually withheld from the employee's pay, report them as withheld on Forms 941, and pay this amount as the employer's share of the social security and Medicare taxes. If the wages for federal income tax withholding purposes in the preceding example are the same as for social security and Medicare tax purposes, the correct wage amount for federal income tax withholding is $129,768.04 ($120,000 + $7,886.40 + $1,881.64), which is included in box 1 of Form W-2.
Household and agricultural employees. The discussion above doesn't apply to household and agricultural employers. If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. However, this wage increase due to the tax payments made for the employee isn't subject to social security or Medicare taxes as discussed in this section.
Tax deposits and Form 941 or Form 944. If you pay your employee's portion of his or her social security and Medicare taxes rather than deducting them from his or her pay, you're liable for timely depositing or paying the increased taxes associated with the wage increase. Also, report the increased wages on the appropriate lines of Form 941 for the quarter during which the wages were paid or on Form 944 for the year during which the wages were paid.
International Social Security Agreements
The United States has bilateral social security agreements with many countries to eliminate dual taxation and coverage under two social security systems. Under these agreements, sometimes known as totalization agreements, employees generally must pay social security taxes only to the country where they work. Employees and employers who are subject to foreign social security taxes under these agreements are potentially exempt from U.S. social security taxes, including the Medicare portion. For more information, visit the SSA website at socialsecurity.gov/international, or see Pub. 519, U.S. Tax Guide for Aliens.
Generally, federal income tax withholding applies to the taxable part of payments made from pension, profit-sharing, stock bonus, annuity, and certain deferred compensation plans; from individual retirement arrangements (IRAs); and from commercial annuities. Don't withhold income taxes from amounts totally exempt from tax. If part of a distribution is taxable and part is nontaxable, withhold income taxes only on the part subject to tax when known. The method and rate of withholding depends on (a) the kind of payment, (b) whether the payments are delivered outside the United States and its possessions, and (c) whether the payee is a nonresident alien individual, a nonresident alien beneficiary, or a foreign estate. Qualified distributions from Roth IRAs and Roth 401(k)s are nontaxable and, therefore, not subject to withholding. See Payments to Foreign Persons and Payments Outside the United States, later in this section, for special withholding rules that apply to payments outside the United States and payments to foreign persons.
The recipient of certain pension or annuity payments can choose not to have federal income tax withheld from the payments by using line 1 of Form W-4P. For an estate, the election to have no federal income tax withheld can be made by the executor or personal representative of the decedent. The estate's EIN should be entered in the area reserved for "Your social security number" on Form W-4P.
Federal income tax must be withheld from eligible rollover distributions. See Eligible Rollover Distribution--20% Withholding, later in this section.
Federal Income Tax Withholding
Periodic Payments
Periodic payments are those made in installments at regular intervals over a period of more than 1 year. They may be paid annually, quarterly, monthly, etc. Withholding from periodic payments of a pension or annuity is figured in the same manner as withholding from wages.
If the recipient wants income tax withheld, he or she must designate the number of withholding allowances on Form W-4P, line 2, and can designate an additional amount to be withheld on line 3. If the recipient doesn't want any federal income tax withheld from his or her periodic payments, he or she can check the box on Form W-4P, line 1, and submit the form to you. If the recipient doesn't submit Form W-4P, you must withhold on periodic payments as if the recipient were married claiming three withholding allowances. Generally, this means that tax will be withheld if the pension or annuity is at least $1,720 a month.
If you receive a Form W-4P that doesn't contain the recipient's correct taxpayer identification number (TIN), you must withhold as if the recipient were single claiming zero withholding allowances even if the recipient attempts to choose not to have income tax withheld.
There are some kinds of periodic payments for which the recipient can't use Form W-4P because they are already defined as wages subject to federal income tax withholding. These include retirement pay for service in the U.S. Armed Forces and payments from certain nonqualified deferred compensation plans and compensation plans of exempt organizations described in section 457.
The recipient's Form W-4P stays in effect until he or she changes or revokes it. You must notify recipients each year of their right to choose not to have federal income tax withheld or to change their previous choice.
Nonperiodic Payments--10% Withholding
You must withhold at a flat 10% rate from nonperiodic payments (but see Eligible Rollover Distribution--20% Withholding next) unless the recipient chooses not to have income tax withheld (if permitted). Distributions from an IRA that are payable on demand are treated as nonperiodic payments. A recipient can choose not to have income tax withheld from a nonperiodic payment by submitting Form W-4P (containing his or her correct TIN) and checking the box on line 1. Generally, the choice not to have federal income tax withheld will apply to any later payment from the same plan. A recipient can't use line 2 for nonperiodic payments, but he or she may use line 3 to specify an additional amount that he or she wants withheld.
If a recipient submits a Form W-4P that doesn't contain his or her correct TIN, you can't honor his or her request not to have income tax withheld and you must withhold 10% of the payment for federal income tax.
Eligible Rollover Distribution--20% Withholding
Distributions from eligible retirement plans, such as qualified pension or annuity plans, 401(k) pension plans, section 457(b) plans maintained by a governmental employer, or tax-sheltered annuities that are eligible to be rolled over tax free to an IRA or another eligible retirement plan, are subject to a flat 20% withholding rate. The 20% withholding rate is required and a recipient can't choose to have less federal income tax withheld from eligible rollover distributions. However, you shouldn't withhold federal income tax if the entire distribution is transferred in a direct rollover to a traditional IRA, or another eligible retirement plan such as a qualified pension plan, governmental section 457(b) plan, or section 403(b) contract or tax-sheltered annuity.
Exceptions. Distributions that are (a) required by law, (b) one of a specified series of equal payments, or (c) qualifying "hardship" distributions aren't "eligible rollover distributions" and aren't subject to the mandatory 20% federal income tax withholding. See Pub. 505 for details. See also Nonperiodic Payments--10% Withholding above.
Payments to Foreign Persons and Payments Outside the United States
Unless the recipient is a nonresident alien, withholding in the manner described earlier is required on any periodic or nonperiodic payments that are delivered outside the United States and its possessions. A recipient can't choose not to have federal income tax withheld.
In the absence of a treaty exemption, nonresident aliens, nonresident alien beneficiaries, and foreign estates generally are subject to a 30% withholding tax under section 1441 on the taxable portion of a periodic or nonperiodic pension or annuity payment that is from U.S. sources. However, many tax treaties provide that private pensions and annuities are exempt from withholding and tax. Also, payments from certain pension plans are exempt from withholding even if no tax treaty applies. See Pub. 519. A foreign person should submit Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), to you before receiving any payments. The Form W-8BEN must contain the foreign person's TIN.
Special rules may apply to nonresident aliens who relinquished U.S. citizenship or ceased to be long-term residents of the United States after June 16, 2008. For more information, see section 5 of Notice 2009-85, 2009-45 I.R.B. 598, available at IRS.gov/irb/2009-45_IRB/ar10.html. Also see Form W-8CE, Notice of Expatriation and Waiver of Treaty Benefits.
Statement of Income Tax Withheld
By January 31 of the next year, you must furnish a statement on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., showing the total amount of the recipient's pension or annuity payments and the total federal income tax you withheld during the prior year. Report income tax withheld on Form 945, Annual Return of Withheld Federal Income Tax, not on Forms 941 or Form 944.
If the recipient is a foreign person who has provided you with Form W-8BEN, you instead must furnish a statement to the recipient on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, by March 15 for the prior year. Report federal income tax withheld on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
9. Alternative Methods for Figuring Withholding
You may use various methods of figuring federal income tax withholding. The methods described next may be used instead of the common payroll methods provided in Pub. 15. Use the method that best suits your payroll system and employees.
CAUTION: Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Pub. 15. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of nonresident alien employees, see Pub. 15. Don't use the Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Table on pages 49-68 for figuring withholding on nonresident alien employees.
Annualized wages. Multiply the employee's amount of wages for the current payroll period by the number of payroll periods in a year to determine the annualized wages. Using your employee's annualized wages, figure the withholding using Table 7--ANNUAL Payroll Period in the Percentage Method Tables for Income Tax Withholding in Pub. 15. Divide the amount from the table by the number of payroll periods in the year, and the result will be the amount of withholding for each payroll period.
Average estimated wages. You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see Regulations section 31.3402(h)(1)-1.
Cumulative wages. An employee may ask you, in writing, to withhold tax on cumulative wages. If you agree to do so, and you've paid the employee for the same kind of payroll period (weekly, biweekly, etc.) since the beginning of the year, you may figure the tax as follows.
Add the wages you've paid the employee for the current calendar year to the current payroll period amount. Divide this amount by the number of payroll periods so far this year, including the current period. Figure the withholding on this amount, and multiply the withholding by the number of payroll periods so far this year, including the current period. Use the Percentage Method discussed in Pub. 15. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. The excess is the amount to withhold for the current payroll period. See Revenue Procedure 78-8, 1978-1 C.B. 562, for an example of the cumulative method.
Part-year employment. A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The request must be in writing, under penalties of perjury, and must contain the following information.
• The last day of any employment during the calendar year with any prior employer.
• A statement that the employee uses the calendar year accounting period.
• A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continuous employment (defined below in this section) during the current calendar year.
Complete the following steps to figure withholding tax by the part-year method.
1. Add the wages to be paid to the employee for the current payroll period to any wages that you've already paid to the employee in the current term of continuous employment. See definition for "term of continuous employment" below.
2. Add the number of payroll periods used in step 1 to the number of payroll periods between the employee's last employment and current employment. To find the number of periods between the last employment and current employment, divide the number of calendar days between the employee's last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.
3. Divide the step 1 amount by the total number of payroll periods from step 2.
4. Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period table and to take into account the employee's withholding allowances.
5. Multiply the total number of payroll periods from step 2 by the step 4 amount.
6. Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. Any excess is the amount to withhold for the current payroll period.
See Regulations section 31.3402(h)(4)-1(c) for more information about the part-year method.
Term of continuous employment. A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A term of continuous employment includes holidays, regular days off, and days off for illness or vacation. A term of continuous employment begins on the first day that an employee works for you and earns pay. It ends on the earlier of the employee's last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period. If an employment relationship is ended, the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days.
Other methods. You may use other methods and tables for withholding taxes, as long as the amount of tax withheld is consistently about the same as it would be as discussed under the Percentage Method in Pub. 15. If you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.
--------------------------------------------------------------
If the tax required to be The annual tax withheld under
withheld under the annual your method may not differ by
percentage is -- more than --
--------------------------------------------------------------
Less than $10.00 $9.99
--------------------------------------------------------------
$10 or more but under $100 $10 plus 10% of the excess
over $10
--------------------------------------------------------------
$100 or more but under $1,000 $19 plus 3% of the excess
over $100
--------------------------------------------------------------
$1,000 or more $46 plus 1% of the excess
over $1,000
--------------------------------------------------------------
Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
Two formula tables for percentage method withholding are on pages 27-30. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.
MARRIED PERSON (Weekly Payroll Period)
If wages exceeding the allowance amount are over $166 but not over $525:
Method: Income Tax Withheld:
Percentage (Pub. 15) 10% of excess over $166
Alternative 1 (pages 27-28) 10% of such wages minus
$16.60
Alternative 2 (pages 29-30) Such wages minus $166,
times 10% of remainder
Nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Pub. 15. Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see Pub. 15.
Rounding. When employers use the percentage method in Pub. 15 or the formula tables for percentage method withholding in this publication, the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).
Alternative 1.--Tables for Percentage Method Withholding Computations
(For Wages Paid in 2017)
----------------------------------------------------------------
Table A(1) -- WEEKLY PAYROLL PERIOD (Amount for each
allowance claimed is $77.90)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $44 0% $0
$44 -- $224 10% less $4.40
$224 -- $774 15% less $15.60
$774 -- $1,812 25% less $93.00
$1,812 -- $3,730 28% less $147.36
$3,730 -- $8,058 33% less $333.86
$8,058 -- $8,090 35% less $495.02
$8,090 -- 39.6% less $867.16
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $166 0% $0
$166 -- $525 10% less $16.60
$525 -- $1,626 15% less $42.85
$1,626 -- $3,111 25% less $205.45
$3,111 -- $4,654 28% less $298.78
$4,654 -- $8,180 33% less $531.48
$8,180 -- $9,218 35% less $695.08
$9,218 -- 39.6% less $1,119.11
----------------------------------------------------------------
Table B(1) -- BIWEEKLY PAYROLL PERIOD (Amount for each
allowance claimed is $155.80)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $88 0% $0
$88 -- $447 10% less $8.80
$447 -- $1,548 15% less $31.15
$1,548 -- $3,623 25% less $185.95
$3,623 -- $7,460 28% less $294.64
$7,460 -- $16,115 33% less $667.64
$16,115 -- $16,181 35% less $989.94
$16,181 -- 39.6% less $1,734.27
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $333 0% $0
$333 -- $1,050 10% less $33.30
$1,050 -- $3,252 15% less $85.80
$3,252 -- $6,221 25% less $411.00
$6,221 -- $9,308 28% less $597.63
$9,308 -- $16,360 33% less $1,063.03
$16,360 -- $18,437 35% less $1,390.23
$18,437 -- 39.6% less $2,238.33
----------------------------------------------------------------
Table C(1) -- SEMIMONTHLY PAYROLL PERIOD (Amount for each
allowance claimed is $168.80)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $96 0% $0
$96 -- $484 10% less $9.60
$484 -- $1,677 15% less $33.80
$1,677 -- $3,925 25% less $201.50
$3,925 -- $8,081 28% less $319.25
$8,081 -- $17,458 33% less $723.30
$17,458 -- $17,529 35% less $1,072.46
$17,529 -- 39.6% less $1,878.79
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $360 0% $0
$360 -- $1,138 10% less $36.00
$1,138 -- $3,523 15% less $92.90
$3,523 -- $6,740 25% less $445.20
$6,740 -- $10,083 28% less $647.40
$10,083 -- $17,723 33% less $1,151.55
$17,723 -- $19,973 35% less $1,506.01
$19,973 -- 39.6% less $2,424.77
----------------------------------------------------------------
Table D(1) -- MONTHLY PAYROLL PERIOD (Amount for each
allowance claimed is $337.50)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $192 0% $0
$192 -- $969 10% less $19.20
$969 -- $3,354 15% less $67.65
$3,354 -- $7,850 25% less $403.05
$7,850 -- $16,163 28% less $638.55
$16,163 -- $34,917 33% less $1,446.70
$34,917 -- $35,058 35% less $2,145.04
$35,058 -- 39.6% less $3,757.71
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over -- But not over -- wage -- product
$0 -- $721 0% $0
$721 -- $2,275 10% less $72.10
$2,275 -- $7,046 15% less $185.85
$7,046 -- $13,479 25% less $890.45
$13,479 -- $20,167 28% less $1,294.82
$20,167 -- $35,446 33% less $2,303.17
$35,446 -- $39,946 35% less $3,012.09
$39,946 -- 39.6% less $4,849.61
----------------------------------------------------------------
Table E(1) -- DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed for such period is $15.60)
Single Person
If the wage in excess of allowance The income tax to be
amount divided by the number of withheld multiplied by
days in the pay period is: the number of days
in such period is:
Of such From
Over -- But not over -- wage -- product
$0 -- $8.80 0% $0
$8.80 -- $44.70 10% less $0.88
$44.70 -- $154.80 15% less $3.12
$154.80 -- $362.30 25% less $18.59
$362.30 -- $746.00 28% less $29.45
$746.00 -- $1,611.50 33% less $66.75
$1,611.50 -- $1,618.10 35% less $98.98
$1,618.10 -- 39.6% less $173.41
Married Person
If the wage in excess of allowance The income tax to be
amount divided by the number of withheld multiplied by
days in the pay period is: the number of days
in such period is:
Of such From
Over -- But not over -- wage -- product
$0 -- $33.30 0% $0
$33.30 -- $105.00 10% less $3.33
$105.00 -- $325.20 15% less $8.58
$325.20 -- $622.10 25% less $41.10
$622.10 -- $930.80 28% less $59.76
$930.80 -- $1,636.00 33% less $106.29
$1,636.00 -- $1,843.70 35% less $139.01
$1,843.70 -- 39.6% less $223.82
----------------------------------------------------------------
Note. -- The adjustment factors may be reduced by one-half cent
(e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate
half rounding operations.
The first two brackets of these tables may be combined, provided
zero withholding is used to credit withholding amounts computed
by the combined bracket rates, for example, $0 to $44 and $44 to
$224 combined to read, "Over $0, But not over $224."
The employee's excess wage (gross wage less amount for
allowances claimed) is used with the applicable percentage
rates and subtraction factors to calculate the amount of
income tax withheld.
Alternative 2.--Tables for Percentage Method Withholding Computations
(For Wages Paid in 2017)
----------------------------------------------------------------
Table A(2) -- WEEKLY PAYROLL PERIOD (Amount for
each allowance claimed is $77.90)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $44 minus $0.00 0%
$44 -- $224 minus $44.00 10%
$224 -- $774 minus $104.00 15%
$774 -- $1,812 minus $372.00 25%
$1,812 -- $3,730 minus $526.29 28%
$3,730 -- $8,058 minus $1,011.70 33%
$8,058 -- $8,090 minus $1,414.34 35%
$8,090 -- minus $2,189.80 39.6%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $166 minus $0.00 0%
$166 -- $525 minus $166.00 10%
$525 -- $1,626 minus $285.67 15%
$1,626 -- $3,111 minus $821.80 25%
$3,111 -- $4,654 minus $1,067.07 28%
$4,654 -- $8,180 minus $1,610.55 33%
$8,180 -- $9,218 minus $1,985.94 35%
$9,218 -- minus $2,826.03 39.6%
----------------------------------------------------------------
Table B(2) -- BIWEEKLY PAYROLL PERIOD (Amount for
each allowance claimed is $155.80)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $88 minus $0.00 0%
$88 -- $447 minus $88.00 10%
$447 -- $1,548 minus $207.67 15%
$1,548 -- $3,623 minus $743.80 25%
$3,623 -- $7,460 minus $1,052.29 28%
$7,460 -- $16,115 minus $2,023.15 33%
$16,115 -- $16,181 minus $2,828.40 35%
$16,181 -- minus $4,379.46 39.6%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $333 minus $0.00 0%
$333 -- $1,050 minus $333.00 10%
$1,050 -- $3,252 minus $572.00 15%
$3,252 -- $6,221 minus $1,644.00 25%
$6,221 -- $9,308 minus $2,134.39 28%
$9,308 -- $16,360 minus $3,221.30 33%
$16,360 -- $18,437 minus $3,972.09 35%
$18,437 -- minus $5,652.35 39.6%
----------------------------------------------------------------
Table C(2) -- SEMIMONTHLY PAYROLL PERIOD (Amount for
each allowance claimed is $168.80)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $96 minus $0.00 0%
$96 -- $484 minus $96.00 10%
$484 -- $1,677 minus $225.33 15%
$1,677 -- $3,925 minus $806.00 25%
$3,925 -- $8,081 minus $1,140.18 28%
$8,081 -- $17,458 minus $2,191.82 33%
$17,458 -- $17,529 minus $3,064.17 35%
$17,529 -- minus $4,744.43 39.6%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $360 minus $0.00 0%
$360 -- $1,138 minus $360.00 10%
$1,138 -- $3,523 minus $619.33 15%
$3,523 -- $6,740 minus $1,780.80 25%
$6,740 -- $10,083 minus $2,312.14 28%
$10,083 -- $17,723 minus $3,489.55 33%
$17,723 -- $19,973 minus $4,302.89 35%
$19,973 -- minus $6,123.15 39.6%
----------------------------------------------------------------
Table D(2) -- MONTHLY PAYROLL PERIOD (Amount for
each allowance claimed is $337.50
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $192 minus $0.00 0%
$192 -- $969 minus $192.00 10%
$969 -- $3,354 minus $451.00 15%
$3,354 -- $7,850 minus $1,612.20 25%
$7,850 -- $16,163 minus $2,280.54 28%
$16,163 -- $34,917 minus $4,383.94 33%
$34,917 -- $35,058 minus $6,128.69 35%
$35,058 -- minus $9,489.16 39.6%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over -- But not over -- Such wage -- Times
$0 -- $721 minus $0.00 0%
$721 -- $2,275 minus $721.00 10%
$2,275 -- $7,046 minus $1,239.00 15%
$7,046 -- $13,479 minus $3,561.80 25%
$13,479 -- $20,167 minus $4,624.36 28%
$20,167 -- $35,446 minus $6,979.30 33%
$35,446 -- $39,946 minus $8,605.97 35%
$39,946 -- minus $12,246.48 39.6%
----------------------------------------------------------------
Table E(2) -- DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day
for such period is $15.60)
Single Person
If the wage in excess of The income tax to be
allowance amount divided by the multiplied by
number of days in the pay period the number of days
is: in such period is:
Over -- But not over -- Such wage -- Times
$0.00 -- $8.80 minus $0.00 0%
$8.80 -- $44.70 minus $8.80 10%
$44.70 -- $154.80 minus $20.77 15%
$154.80 -- $362.30 minus $74.36 25%
$362.30 -- $746.00 minus $105.19 28%
$746.00 -- $1,611.50 minus $202.27 33%
$1,611.50 -- $1,618.10 minus $282.79 35%
$1,618.10 -- minus $437.90 39.6%
Married Person
If the wage in excess of The income tax to be withheld
allowance amount divided by the multiplied by
number of the number of days
days in the pay period is: in such period is:
Over -- But not over -- Such wage -- Times
$0.00 -- $33.30 minus $0.00 0%
$33.30 -- $105.00 minus $33.30 10%
$105.00 -- $325.20 minus $57.20 15%
$325.20 -- $622.10 minus $164.40 25%
$622.10 -- $930.80 minus $213.42 28%
$930.80 -- $1,636.00 minus $322.10 33%
$1,636.00 -- $1,843.70 minus $397.17 35%
$1,843.70 -- minus $565.19 39.6%
----------------------------------------------------------------
Note. -- The first two brackets of these tables may be combined,
provided zero withholding is used to credit withholding amounts
computed by the combined bracket rates, for example, $0 to $44
and $44 to $224 combined to read, "Over $0, But not over $224."
The employee's excess wage (gross wage less amount for
allowances claimed) is used with the applicable percentage rates
and subtraction factors to calculate the amount of income tax
withheld.
Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. The computation factors are used to figure the amount of withholding tax by a percentage method.
Nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Pub. 15. Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see Pub. 15.
Kinds of tables. Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods.
The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross Wages on pages 32-39, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2--Tables for Percentage Method Withholding Computations on pages 29-30. In the tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 40-47, the reduction factor doesn't include an amount for the number of allowances claimed.
Which table to use. Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. The reduction factors in these tables don't include the allowance amount that was automatically subtracted before applying the table factors in the calculation. For other systems that don't separately subtract the allowance amount, use the tables for Computing Income Tax Withholding From Gross Wages.
Rounding. When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages
(For Wages Paid in 2017)
----------------------------------------------------------------------
Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $224.00 subtract $44.00 10%
$224.00 $774.00 subtract $104.00 15%
$774.00 $1,812.00 subtract $372.00 25%
$1,812.00 $3,730.00 subtract $526.29 28%
$3,730.00 $8,058.00 subtract $1,011.70 33%
$8,058.00 $8,090.00 subtract $1,414.34 35%
$8,090.00 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
1 $0.00 $301.88 subtract $121.88 10%
$301.88 $851.88 subtract $181.88 15%
$851.88 $1,889.88 subtract $449.88 25%
$1,889.88 $3,807.88 subtract $604.17 28%
$3,807.88 $8,135.88 subtract $1,089.58 33%
$8,135.88 $8,167.88 subtract $1,492.22 35%
$8,167.88 ......... subtract $2,267.68 39.6%
----------------------------------------------------------------------
2 $0.00 $379.76 subtract $199.76 10%
$379.76 $929.76 subtract $259.76 15%
$929.76 $1,967.76 subtract $527.76 25%
$1,967.76 $3,885.76 subtract $682.05 28%
$3,885.76 $8,213.76 subtract $1,167.46 33%
$8,213.76 $8,245.76 subtract $1,570.10 35%
$8,245.76 ......... subtract $2,345.56 39.6%
----------------------------------------------------------------------
3 $0.00 $457.64 subtract $277.64 10%
$457.64 $1,007.64 subtract $337.64 15%
$1,007.64 $2,045.64 subtract $605.64 25%
$2,045.64 $3,963.64 subtract $759.93 28%
$3,963.64 $8,291.64 subtract $1,245.34 33%
$8,291.64 $8,323.64 subtract $1,647.98 35%
$8,323.64 ......... subtract $2,423.44 39.6%
----------------------------------------------------------------------
4 $0.00 $535.52 subtract $355.52 10%
$535.52 $1,085.52 subtract $415.52 15%
$1,085.52 $2,123.52 subtract $683.52 25%
$2,123.52 $4,041.52 subtract $837.81 28%
$4,041.52 $8,369.52 subtract $1,323.22 33%
$8,369.52 $8,401.52 subtract $1,725.86 35%
$8,401.52 ......... subtract $2,501.32 39.6%
----------------------------------------------------------------------
5 $0.00 $613.40 subtract $433.40 10%
$613.40 $1,163.40 subtract $493.40 15%
$1,163.40 $2,201.40 subtract $761.40 25%
$2,201.40 $4,119.40 subtract $915.69 28%
$4,119.40 $8,447.40 subtract $1,401.10 33%
$8,447.40 $8,479.40 subtract $1,803.74 35%
$8,479.40 ......... subtract $2,579.20 39.6%
----------------------------------------------------------------------
6 $0.00 $691.28 subtract $511.28 10%
$691.28 $1,241.28 subtract $571.28 15%
$1,241.28 $2,279.28 subtract $839.28 25%
$2,279.28 $4,197.28 subtract $993.57 28%
$4,197.28 $8,525.28 subtract $1,478.98 33%
$8,525.28 $8,557.28 subtract $1,881.62 35%
$8,557.28 ......... subtract $2,657.08 39.6%
----------------------------------------------------------------------
7 $0.00 $769.16 subtract $589.16 10%
$769.16 $1,319.16 subtract $649.16 15%
$1,319.16 $2,357.16 subtract $917.16 25%
$2,357.16 $4,275.16 subtract $1,071.45 28%
$4,275.16 $8,603.16 subtract $1,556.86 33%
$8,603.16 $8,635.16 subtract $1,959.50 35%
$8,635.16 ......... subtract $2,734.96 39.6%
----------------------------------------------------------------------
8 $0.00 $847.04 subtract $667.04 10%
$847.04 $1,397.04 subtract $727.04 15%
$1,397.04 $2,435.04 subtract $995.04 25%
$2,435.04 $4,353.04 subtract $1,149.33 28%
$4,353.04 $8,681.04 subtract $1,634.74 33%
$8,681.04 $8,713.04 subtract $2,037.38 35%
$8,713.04 ......... subtract $2,812.84 39.6%
----------------------------------------------------------------------
92 $0.00 $924.92 subtract $744.92 10%
$924.92 $1,474.92 subtract $804.92 15%
$1,474.92 $2,512.92 subtract $1,072.92 25%
$2,512.92 $4,430.92 subtract $1,227.21 28%
$4,430.92 $8,758.92 subtract $1,712.62 33%
$8,758.92 $8,790.92 subtract $2,115.26 35%
$8,790.92 ......... subtract $2,890.72 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $525.00 subtract $166.00 10%
$525.00 $1,626.00 subtract $285.67 15%
$1,626.00 $3,111.00 subtract $821.80 25%
$3,111.00 $4,654.00 subtract $1,067.07 28%
$4,654.00 $8,180.00 subtract $1,610.55 33%
$8,180.00 $9,218.00 subtract $1,985.94 35%
$9,218.00 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
1 $0.00 $602.88 subtract $243.88 10%
$602.88 $1,703.88 subtract $363.55 15%
$1,703.88 $3,188.88 subtract $899.68 25%
$3,188.88 $4,731.88 subtract $1,144.95 28%
$4,731.88 $8,257.88 subtract $1,688.43 33%
$8,257.88 $9,295.88 subtract $2,063.82 35%
$9,295.88 ......... subtract $2,903.91 39.6%
----------------------------------------------------------------------
2 $0.00 $680.76 subtract $321.76 10%
$680.76 $1,781.76 subtract $441.43 15%
$1,781.76 $3,266.76 subtract $977.56 25%
$3,266.76 $4,809.76 subtract $1,222.83 28%
$4,809.76 $8,335.76 subtract $1,766.31 33%
$8,335.76 $9,373.76 subtract $2,141.70 35%
$9,373.76 ......... subtract $2,981.79 39.6%
----------------------------------------------------------------------
3 $0.00 $758.64 subtract $399.64 10%
$758.64 $1,859.64 subtract $519.31 15%
$1,859.64 $3,344.64 subtract $1,055.44 25%
$3,344.64 $4,887.64 subtract $1,300.71 28%
$4,887.64 $8,413.64 subtract $1,844.19 33%
$8,413.64 $9,451.64 subtract $2,219.58 35%
$9,451.64 ......... subtract $3,059.67 39.6%
----------------------------------------------------------------------
4 $0.00 $836.52 subtract $477.52 10%
$836.52 $1,937.52 subtract $597.19 15%
$1,937.52 $3,422.52 subtract $1,133.32 25%
$3,422.52 $4,965.52 subtract $1,378.59 28%
$4,965.52 $8,491.52 subtract $1,922.07 33%
$8,491.52 $9,529.52 subtract $2,297.46 35%
$9,529.52 ......... subtract $3,137.55 39.6%
----------------------------------------------------------------------
5 $0.00 $914.40 subtract $555.40 10%
$914.40 $2,015.40 subtract $675.07 15%
$2,015.40 $3,500.40 subtract $1,211.20 25%
$3,500.40 $5,043.40 subtract $1,456.47 28%
$5,043.40 $8,569.40 subtract $1,999.95 33%
$8,569.40 $9,607.40 subtract $2,375.34 35%
$9,607.40 ......... subtract $3,215.43 39.6%
----------------------------------------------------------------------
6 $0.00 $992.28 subtract $633.28 10%
$992.28 $2,093.28 subtract $752.95 15%
$2,093.28 $3,578.28 subtract $1,289.08 25%
$3,578.28 $5,121.28 subtract $1,534.35 28%
$5,121.28 $8,647.28 subtract $2,077.83 33%
$8,647.28 $9,685.28 subtract $2,453.22 35%
$9,685.28 ......... subtract $3,293.31 39.6%
----------------------------------------------------------------------
7 $0.00 $1,070.16 subtract $711.16 10%
$1,070.16 $2,171.16 subtract $830.83 15%
$2,171.16 $3,656.16 subtract $1,366.96 25%
$3,656.16 $5,199.16 subtract $1,612.23 28%
$5,199.16 $8,725.16 subtract $2,155.71 33%
$8,725.16 $9,763.16 subtract $2,531.10 35%
$9,763.16 ......... subtract $3,371.19 39.6%
----------------------------------------------------------------------
8 $0.00 $1,148.04 subtract $789.04 10%
$1,148.04 $2,249.04 subtract $908.71 15%
$2,249.04 $3,734.04 subtract $1,444.84 25%
$3,734.04 $5,277.04 subtract $1,690.11 28%
$5,277.04 $8,803.04 subtract $2,233.59 33%
$8,803.04 $9,841.04 subtract $2,608.98 35%
$9,841.04 ......... subtract $3,449.07 39.6%
----------------------------------------------------------------------
92 $0.00 $1,225.92 subtract $866.92 10%
$1,225.92 $2,326.92 subtract $986.59 15%
$2,326.92 $3,811.92 subtract $1,522.72 25%
$3,811.92 $5,354.92 subtract $1,767.99 28%
$5,354.92 $8,880.92 subtract $2,311.47 33%
$8,880.92 $9,918.92 subtract $2,686.86 35%
$9,918.92 ......... subtract $3,526.95 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $77.90 for each additional
allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages
(For Wages Paid in 2017)
----------------------------------------------------------------------
Bi-Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $447.00 subtract $88.00 10%
$447.00 $1,548.00 subtract $207.67 15%
$1,548.00 $3,623.00 subtract $743.80 25%
$3,623.00 $7,460.00 subtract $1,052.29 28%
$7,460.00 $16,115.00 subtract $2,023.15 33%
$16,115.00 $16,181.00 subtract $2,828.40 35%
$16,181.00 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
1 $0.00 $602.77 subtract $243.77 10%
$602.77 $1,703.77 subtract $363.44 15%
$1,703.77 $3,778.77 subtract $899.57 25%
$3,778.77 $7,615.77 subtract $1,208.06 28%
$7,615.77 $16,270.77 subtract $2,178.92 33%
$16,270.77 $16,336.77 subtract $2,984.17 35%
$16,336.77 .......... subtract $4,535.23 39.6%
----------------------------------------------------------------------
2 $0.00 $758.54 subtract $399.54 10%
$758.54 $1,859.54 subtract $519.21 15%
$1,859.54 $3,934.54 subtract $1,055.34 25%
$3,934.54 $7,771.54 subtract $1,363.83 28%
$7,771.54 $16,426.54 subtract $2,334.69 33%
$16,426.54 $16,492.54 subtract $3,139.94 35%
$16,492.54 .......... subtract $4,691.00 39.6%
----------------------------------------------------------------------
3 $0.00 $914.31 subtract $555.31 10%
$914.31 $2,015.31 subtract $674.98 15%
$2,015.31 $4,090.31 subtract $1,211.11 25%
$4,090.31 $7,927.31 subtract $1,519.60 28%
$7,927.31 $16,582.31 subtract $2,490.46 33%
$16,582.31 $16,648.31 subtract $3,295.71 35%
$16,648.31 .......... subtract $4,846.77 39.6%
----------------------------------------------------------------------
4 $0.00 $1,070.08 subtract $711.08 10%
$1,070.08 $2,171.08 subtract $830.75 15%
$2,171.08 $4,246.08 subtract $1,366.88 25%
$4,246.08 $8,083.08 subtract $1,675.37 28%
$8,083.08 $16,738.08 subtract $2,646.23 33%
$16,738.08 $16,804.08 subtract $3,451.48 35%
$16,804.08 .......... subtract $5,002.54 39.6%
----------------------------------------------------------------------
5 $0.00 $1,225.85 subtract $866.85 10%
$1,225.85 $2,326.85 subtract $986.52 15%
$2,326.85 $4,401.85 subtract $1,522.65 25%
$4,401.85 $8,238.85 subtract $1,831.14 28%
$8,238.85 $16,893.85 subtract $2,802.00 33%
$16,893.85 $16,959.85 subtract $3,607.25 35%
$16,959.85 .......... subtract $5,158.31 39.6%
----------------------------------------------------------------------
6 $0.00 $1,381.62 subtract $1,022.62 10%
$1,381.62 $2,482.62 subtract $1,142.29 15%
$2,482.62 $4,557.62 subtract $1,678.42 25%
$4,557.62 $8,394.62 subtract $1,986.91 28%
$8,394.62 $17,049.62 subtract $2,957.77 33%
$17,049.62 $17,115.62 subtract $3,763.02 35%
$17,115.62 .......... subtract $5,314.08 39.6%
----------------------------------------------------------------------
7 $0.00 $1,537.39 subtract $1,178.39 10%
$1,537.39 $2,638.39 subtract $1,298.06 15%
$2,638.39 $4,713.39 subtract $1,834.19 25%
$4,713.39 $8,550.39 subtract $2,142.68 28%
$8,550.39 $17,205.39 subtract $3,113.54 33%
$17,205.39 $17,271.39 subtract $3,918.79 35%
$17,271.39 .......... subtract $5,469.85 39.6%
----------------------------------------------------------------------
8 $0.00 $1,693.16 subtract $1,334.16 10%
$1,693.16 $2,794.16 subtract $1,453.83 15%
$2,794.16 $4,869.16 subtract $1,989.96 25%
$4,869.16 $8,706.16 subtract $2,298.45 28%
$8,706.16 $17,361.16 subtract $3,269.31 33%
$17,361.16 $17,427.16 subtract $4,074.56 35%
$17,427.16 .......... subtract $5,625.62 39.6%
----------------------------------------------------------------------
92 $0.00 $1,848.93 subtract $1,489.93 10%
$1,848.93 $2,949.93 subtract $1,609.60 15%
$2,949.93 $5,024.93 subtract $2,145.73 25%
$5,024.93 $8,861.93 subtract $2,454.22 28%
$8,861.93 $17,516.93 subtract $3,425.08 33%
$17,516.93 $17,582.93 subtract $4,230.33 35%
$17,582.93 .......... subtract $5,781.39 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $1,050.00 subtract $333.00 10%
$1,050.00 $3,252.00 subtract $572.00 15%
$3,252.00 $6,221.00 subtract $1,644.00 25%
$6,221.00 $9,308.00 subtract $2,134.39 28%
$9,308.00 $16,360.00 subtract $3,221.30 33%
$16,360.00 $18,437.00 subtract $3,972.09 35%
$18,437.00 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
1 $0.00 $1,205.77 subtract $488.77 10%
$1,205.77 $3,407.77 subtract $727.77 15%
$3,407.77 $6,376.77 subtract $1,799.77 25%
$6,376.77 $9,463.77 subtract $2,290.16 28%
$9,463.77 $16,515.77 subtract $3,377.07 33%
$16,515.77 $18,592.77 subtract $4,127.86 35%
$18,592.77 .......... subtract $5,808.12 39.6%
----------------------------------------------------------------------
2 $0.00 $1,361.54 subtract $644.54 10%
$1,361.54 $3,563.54 subtract $883.54 15%
$3,563.54 $6,532.54 subtract $1,955.54 25%
$6,532.54 $9,619.54 subtract $2,445.93 28%
$9,619.54 $16,671.54 subtract $3,532.84 33%
$16,671.54 $18,748.54 subtract $4,283.63 35%
$18,748.54 .......... subtract $5,963.89 39.6%
----------------------------------------------------------------------
3 $0.00 $1,517.31 subtract $800.31 10%
$1,517.31 $3,719.31 subtract $1,039.31 15%
$3,719.31 $6,688.31 subtract $2,111.31 25%
$6,688.31 $9,775.31 subtract $2,601.70 28%
$9,775.31 $16,827.31 subtract $3,688.61 33%
$16,827.31 $18,904.31 subtract $4,439.40 35%
$18,904.31 .......... subtract $6,119.66 39.6%
----------------------------------------------------------------------
4 $0.00 $1,673.08 subtract $956.08 10%
$1,673.08 $3,875.08 subtract $1,195.08 15%
$3,875.08 $6,844.08 subtract $2,267.08 25%
$6,844.08 $9,931.08 subtract $2,757.47 28%
$9,931.08 $16,983.08 subtract $3,844.38 33%
$16,983.08 $19,060.08 subtract $4,595.17 35%
$19,060.08 .......... subtract $6,275.43 39.6%
----------------------------------------------------------------------
5 $0.00 $1,828.85 subtract $1,111.85 10%
$1,828.85 $4,030.85 subtract $1,350.85 15%
$4,030.85 $6,999.85 subtract $2,422.85 25%
$6,999.85 $10,086.85 subtract $2,913.24 28%
$10,086.85 $17,138.85 subtract $4,000.15 33%
$17,138.85 $19,215.85 subtract $4,750.94 35%
$19,215.85 .......... subtract $6,431.20 39.6%
----------------------------------------------------------------------
6 $0.00 $1,984.62 subtract $1,267.62 10%
$1,984.62 $4,186.62 subtract $1,506.62 15%
$4,186.62 $7,155.62 subtract $2,578.62 25%
$7,155.62 $10,242.62 subtract $3,069.01 28%
$10,242.62 $17,294.62 subtract $4,155.92 33%
$17,294.62 $19,371.62 subtract $4,906.71 35%
$19,371.62 .......... subtract $6,586.97 39.6%
----------------------------------------------------------------------
7 $0.00 $2,140.39 subtract $1,423.39 10%
$2,140.39 $4,342.39 subtract $1,662.39 15%
$4,342.39 $7,311.39 subtract $2,734.39 25%
$7,311.39 $10,398.39 subtract $3,224.78 28%
$10,398.39 $17,450.39 subtract $4,311.69 33%
$17,450.39 $19,527.39 subtract $5,062.48 35%
$19,527.39 .......... subtract $6,742.74 39.6%
----------------------------------------------------------------------
8 $0.00 $2,296.16 subtract $1,579.16 10%
$2,296.16 $4,498.16 subtract $1,818.16 15%
$4,498.16 $7,467.16 subtract $2,890.16 25%
$7,467.16 $10,554.16 subtract $3,380.55 28%
$10,554.16 $17,606.16 subtract $4,467.46 33%
$17,606.16 $19,683.16 subtract $5,218.25 35%
$19,683.16 .......... subtract $6,898.51 39.6%
----------------------------------------------------------------------
92 $0.00 $2,451.93 subtract $1,734.93 10%
$2,451.93 $4,653.93 subtract $1,973.93 15%
$4,653.93 $7,622.93 subtract $3,045.93 25%
$7,622.93 $10,709.93 subtract $3,536.32 28%
$10,709.93 $17,761.93 subtract $4,623.23 33%
$17,761.93 $19,838.93 subtract $5,374.02 35%
$19,838.93 .......... subtract $7,054.28 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $155.80 for each additional
allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages
(For Wages Paid in 2017)
----------------------------------------------------------------------
Semi-Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ----------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $484.00 subtract $96.00 10%
$484.00 $1,677.00 subtract $225.33 15%
$1,677.00 $3,925.00 subtract $806.00 25%
$3,925.00 $8,081.00 subtract $1,140.18 28%
$8,081.00 $17,458.00 subtract $2,191.82 33%
$17,458.00 $17,529.00 subtract $3,064.17 35%
$17,529.00 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
1 $0.00 $652.75 subtract $264.75 10%
$652.75 $1,845.75 subtract $394.08 15%
$1,845.75 $4,093.75 subtract $974.75 25%
$4,093.75 $8,249.75 subtract $1,308.93 28%
$8,249.75 $17,626.75 subtract $2,360.57 33%
$17,626.75 $17,697.75 subtract $3,232.92 35%
$17,697.75 .......... subtract $4,913.18 39.6%
----------------------------------------------------------------------
2 $0.00 $821.50 subtract $433.50 10%
$821.50 $2,014.50 subtract $562.83 15%
$2,014.50 $4,262.50 subtract $1,143.50 25%
$4,262.50 $8,418.50 subtract $1,477.68 28%
$8,418.50 $17,795.50 subtract $2,529.32 33%
$17,795.50 $17,866.50 subtract $3,401.67 35%
$17,866.50 .......... subtract $5,081.93 39.6%
----------------------------------------------------------------------
3 $0.00 $990.25 subtract $602.25 10%
$990.25 $2,183.25 subtract $731.58 15%
$2,183.25 $4,431.25 subtract $1,312.25 25%
$4,431.25 $8,587.25 subtract $1,646.43 28%
$8,587.25 $17,964.25 subtract $2,698.07 33%
$17,964.25 $18,035.25 subtract $3,570.42 35%
$18,035.25 .......... subtract $5,250.68 39.6%
----------------------------------------------------------------------
4 $0.00 $1,159.00 subtract $771.00 10%
$1,159.00 $2,352.00 subtract $900.33 15%
$2,352.00 $4,600.00 subtract $1,481.00 25%
$4,600.00 $8,756.00 subtract $1,815.18 28%
$8,756.00 $18,133.00 subtract $2,866.82 33%
$18,133.00 $18,204.00 subtract $3,739.17 35%
$18,204.00 .......... subtract $5,419.43 39.6%
----------------------------------------------------------------------
5 $0.00 $1,327.75 subtract $939.75 10%
$1,327.75 $2,520.75 subtract $1,069.08 15%
$2,520.75 $4,768.75 subtract $1,649.75 25%
$4,768.75 $8,924.75 subtract $1,983.93 28%
$8,924.75 $18,301.75 subtract $3,035.57 33%
$18,301.75 $18,372.75 subtract $3,907.92 35%
$18,372.75 .......... subtract $5,588.18 39.6%
----------------------------------------------------------------------
6 $0.00 $1,496.50 subtract $1,108.50 10%
$1,496.50 $2,689.50 subtract $1,237.83 15%
$2,689.50 $4,937.50 subtract $1,818.50 25%
$4,937.50 $9,093.50 subtract $2,152.68 28%
$9,093.50 $18,470.50 subtract $3,204.32 33%
$18,470.50 $18,541.50 subtract $4,076.67 35%
$18,541.50 .......... subtract $5,756.93 39.6%
----------------------------------------------------------------------
7 $0.00 $1,665.25 subtract $1,277.25 10%
$1,665.25 $2,858.25 subtract $1,406.58 15%
$2,858.25 $5,106.25 subtract $1,987.25 25%
$5,106.25 $9,262.25 subtract $2,321.43 28%
$9,262.25 $18,639.25 subtract $3,373.07 33%
$18,639.25 $18,710.25 subtract $4,245.42 35%
$18,710.25 .......... subtract $5,925.68 39.6%
----------------------------------------------------------------------
8 $0.00 $1,834.00 subtract $1,446.00 10%
$1,834.00 $3,027.00 subtract $1,575.33 15%
$3,027.00 $5,275.00 subtract $2,156.00 25%
$5,275.00 $9,431.00 subtract $2,490.18 28%
$9,431.00 $18,808.00 subtract $3,541.82 33%
$18,808.00 $18,879.00 subtract $4,414.17 35%
$18,879.00 .......... subtract $6,094.43 39.6%
----------------------------------------------------------------------
92 $0.00 $2,002.75 subtract $1,614.75 10%
$2,002.75 $3,195.75 subtract $1,744.08 15%
$3,195.75 $5,443.75 subtract $2,324.75 25%
$5,443.75 $9,599.75 subtract $2,658.93 28%
$9,599.75 $18,976.75 subtract $3,710.57 33%
$18,976.75 $19,047.75 subtract $4,582.92 35%
$19,047.75 .......... subtract $6,263.18 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $1,138.00 subtract $360.00 10%
$1,138.00 $3,523.00 subtract $619.33 15%
$3,523.00 $6,740.00 subtract $1,780.80 25%
$6,740.00 $10,083.00 subtract $2,312.14 28%
$10,083.00 $17,723.00 subtract $3,489.55 33%
$17,723.00 $19,973.00 subtract $4,302.89 35%
$19,973.00 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
1 $0.00 $1,306.75 subtract $528.75 10%
$1,306.75 $3,691.75 subtract $788.08 15%
$3,691.75 $6,908.75 subtract $1,949.55 25%
$6,908.75 $10,251.75 subtract $2,480.89 28%
$10,251.75 $17,891.75 subtract $3,658.30 33%
$17,891.75 $20,141.75 subtract $4,471.64 35%
$20,141.75 .......... subtract $6,291.90 39.6%
----------------------------------------------------------------------
2 $0.00 $1,475.50 subtract $697.50 10%
$1,475.50 $3,860.50 subtract $956.83 15%
$3,860.50 $7,077.50 subtract $2,118.30 25%
$7,077.50 $10,420.50 subtract $2,649.64 28%
$10,420.50 $18,060.50 subtract $3,827.05 33%
$18,060.50 $20,310.50 subtract $4,640.39 35%
$20,310.50 .......... subtract $6,460.65 39.6%
----------------------------------------------------------------------
3 $0.00 $1,644.25 subtract $866.25 10%
$1,644.25 $4,029.25 subtract $1,125.58 15%
$4,029.25 $7,246.25 subtract $2,287.05 25%
$7,246.25 $10,589.25 subtract $2,818.39 28%
$10,589.25 $18,229.25 subtract $3,995.80 33%
$18,229.25 $20,479.25 subtract $4,809.14 35%
$20,479.25 .......... subtract $6,629.40 39.6%
----------------------------------------------------------------------
4 $0.00 $1,813.00 subtract $1,035.00 10%
$1,813.00 $4,198.00 subtract $1,294.33 15%
$4,198.00 $7,415.00 subtract $2,455.80 25%
$7,415.00 $10,758.00 subtract $2,987.14 28%
$10,758.00 $18,398.00 subtract $4,164.55 33%
$18,398.00 $20,648.00 subtract $4,977.89 35%
$20,648.00 .......... subtract $6,798.15 39.6%
----------------------------------------------------------------------
5 $0.00 $1,981.75 subtract $1,203.75 10%
$1,981.75 $4,366.75 subtract $1,463.08 15%
$4,366.75 $7,583.75 subtract $2,624.55 25%
$7,583.75 $10,926.75 subtract $3,155.89 28%
$10,926.75 $18,566.75 subtract $4,333.30 33%
$18,566.75 $20,816.75 subtract $5,146.64 35%
$20,816.75 .......... subtract $6,966.90 39.6%
----------------------------------------------------------------------
6 $0.00 $2,150.50 subtract $1,372.50 10%
$2,150.50 $4,535.50 subtract $1,631.83 15%
$4,535.50 $7,752.50 subtract $2,793.30 25%
$7,752.50 $11,095.50 subtract $3,324.64 28%
$11,095.50 $18,735.50 subtract $4,502.05 33%
$18,735.50 $20,985.50 subtract $5,315.39 35%
$20,985.50 .......... subtract $7,135.65 39.6%
----------------------------------------------------------------------
7 $0.00 $2,319.25 subtract $1,541.25 10%
$2,319.25 $4,704.25 subtract $1,800.58 15%
$4,704.25 $7,921.25 subtract $2,962.05 25%
$7,921.25 $11,264.25 subtract $3,493.39 28%
$11,264.25 $18,904.25 subtract $4,670.80 33%
$18,904.25 $21,154.25 subtract $5,484.14 35%
$21,154.25 .......... subtract $7,304.40 39.6%
----------------------------------------------------------------------
8 $0.00 $2,488.00 subtract $1,710.00 10%
$2,488.00 $4,873.00 subtract $1,969.33 15%
$4,873.00 $8,090.00 subtract $3,130.80 25%
$8,090.00 $11,433.00 subtract $3,662.14 28%
$11,433.00 $19,073.00 subtract $4,839.55 33%
$19,073.00 $21,323.00 subtract $5,652.89 35%
$21,323.00 .......... subtract $7,473.15 39.6%
----------------------------------------------------------------------
92 $0.00 $2,656.75 subtract $1,878.75 10%
$2,656.75 $5,041.75 subtract $2,138.08 15%
$5,041.75 $8,258.75 subtract $3,299.55 25%
$8,258.75 $11,601.75 subtract $3,830.89 28%
$11,601.75 $19,241.75 subtract $5,008.30 33%
$19,241.75 $21,491.75 subtract $5,821.64 35%
$21,491.75 .......... subtract $7,641.90 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $168.80 for each additional
allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages
(For Wages Paid in 2017)
----------------------------------------------------------------------
Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $969.00 subtract $192.00 10%
$969.00 $3,354.00 subtract $451.00 15%
$3,354.00 $7,850.00 subtract $1,612.20 25%
$7,850.00 $16,163.00 subtract $2,280.54 28%
$16,163.00 $34,917.00 subtract $4,383.94 33%
$34,917.00 $35,058.00 subtract $6,128.69 35%
$35,058.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
1 $0.00 $1,306.50 subtract $529.50 10%
$1,306.50 $3,691.50 subtract $788.50 15%
$3,691.50 $8,187.50 subtract $1,949.70 25%
$8,187.50 $16,500.50 subtract $2,618.04 28%
$16,500.50 $35,254.50 subtract $4,721.44 33%
$35,254.50 $35,395.50 subtract $6,466.19 35%
$35,395.50 .......... subtract $9,826.66 39.6%
----------------------------------------------------------------------
2 $0.00 $1,644.00 subtract $867.00 10%
$1,644.00 $4,029.00 subtract $1,126.00 15%
$4,029.00 $8,525.00 subtract $2,287.20 25%
$8,525.00 $16,838.00 subtract $2,955.54 28%
$16,838.00 $35,592.00 subtract $5,058.94 33%
$35,592.00 $35,733.00 subtract $6,803.69 35%
$35,733.00 .......... subtract $10,164.16 39.6%
----------------------------------------------------------------------
3 $0.00 $1,981.50 subtract $1,204.50 10%
$1,981.50 $4,366.50 subtract $1,463.50 15%
$4,366.50 $8,862.50 subtract $2,624.70 25%
$8,862.50 $17,175.50 subtract $3,293.04 28%
$17,175.50 $35,929.50 subtract $5,396.44 33%
$35,929.50 $36,070.50 subtract $7,141.19 35%
$36,070.50 .......... subtract $10,501.66 39.6%
----------------------------------------------------------------------
4 $0.00 $2,319.00 subtract $1,542.00 10%
$2,319.00 $4,704.00 subtract $1,801.00 15%
$4,704.00 $9,200.00 subtract $2,962.20 25%
$9,200.00 $17,513.00 subtract $3,630.54 28%
$17,513.00 $36,267.00 subtract $5,733.94 33%
$36,267.00 $36,408.00 subtract $7,478.69 35%
$36,408.00 .......... subtract $10,839.16 39.6%
----------------------------------------------------------------------
5 $0.00 $2,656.50 subtract $1,879.50 10%
$2,656.50 $5,041.50 subtract $2,138.50 15%
$5,041.50 $9,537.50 subtract $3,299.70 25%
$9,537.50 $17,850.50 subtract $3,968.04 28%
$17,850.50 $36,604.50 subtract $6,071.44 33%
$36,604.50 $36,745.50 subtract $7,816.19 35%
$36,745.50 .......... subtract $11,176.66 39.6%
----------------------------------------------------------------------
6 $0.00 $2,994.00 subtract $2,217.00 10%
$2,994.00 $5,379.00 subtract $2,476.00 15%
$5,379.00 $9,875.00 subtract $3,637.20 25%
$9,875.00 $18,188.00 subtract $4,305.54 28%
$18,188.00 $36,942.00 subtract $6,408.94 33%
$36,942.00 $37,083.00 subtract $8,153.69 35%
$37,083.00 .......... subtract $11,514.16 39.6%
----------------------------------------------------------------------
7 $0.00 $3,331.50 subtract $2,554.50 10%
$3,331.50 $5,716.50 subtract $2,813.50 15%
$5,716.50 $10,212.50 subtract $3,974.70 25%
$10,212.50 $18,525.50 subtract $4,643.04 28%
$18,525.50 $37,279.50 subtract $6,746.44 33%
$37,279.50 $37,420.50 subtract $8,491.19 35%
$37,420.50 .......... subtract $11,851.66 39.6%
----------------------------------------------------------------------
8 $0.00 $3,669.00 subtract $2,892.00 10%
$3,669.00 $6,054.00 subtract $3,151.00 15%
$6,054.00 $10,550.00 subtract $4,312.20 25%
$10,550.00 $18,863.00 subtract $4,980.54 28%
$18,863.00 $37,617.00 subtract $7,083.94 33%
$37,617.00 $37,758.00 subtract $8,828.69 35%
$37,758.00 .......... subtract $12,189.16 39.6%
----------------------------------------------------------------------
92 $0.00 $4,006.50 subtract $3,229.50 10%
$4,006.50 $6,391.50 subtract $3,488.50 15%
$6,391.50 $10,887.50 subtract $4,649.70 25%
$10,887.50 $19,200.50 subtract $5,318.04 28%
$19,200.50 $37,954.50 subtract $7,421.44 33%
$37,954.50 $38,095.50 subtract $9,166.19 35%
$38,095.50 .......... subtract $12,526.66 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
---------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over gross wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0.00 $2,275.00 subtract $721.00 10%
$2,275.00 $7,046.00 subtract $1,239.00 15%
$7,046.00 $13,479.00 subtract $3,561.80 25%
$13,479.00 $20,167.00 subtract $4,624.36 28%
$20,167.00 $35,446.00 subtract $6,979.30 33%
$35,446.00 $39,946.00 subtract $8,605.97 35%
$39,946.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
1 $0.00 $2,612.50 subtract $1,058.50 10%
$2,612.50 $7,383.50 subtract $1,576.50 15%
$7,383.50 $13,816.50 subtract $3,899.30 25%
$13,816.50 $20,504.50 subtract $4,961.86 28%
$20,504.50 $35,783.50 subtract $7,316.80 33%
$35,783.50 $40,283.50 subtract $8,943.47 35%
$40,283.50 .......... subtract $12,583.98 39.6%
----------------------------------------------------------------------
2 $0.00 $2,950.00 subtract $1,396.00 10%
$2,950.00 $7,721.00 subtract $1,914.00 15%
$7,721.00 $14,154.00 subtract $4,236.80 25%
$14,154.00 $20,842.00 subtract $5,299.36 28%
$20,842.00 $36,121.00 subtract $7,654.30 33%
$36,121.00 $40,621.00 subtract $9,280.97 35%
$40,621.00 .......... subtract $12,921.48 39.6%
----------------------------------------------------------------------
3 $0.00 $3,287.50 subtract $1,733.50 10%
$3,287.50 $8,058.50 subtract $2,251.50 15%
$8,058.50 $14,491.50 subtract $4,574.30 25%
$14,491.50 $21,179.50 subtract $5,636.86 28%
$21,179.50 $36,458.50 subtract $7,991.80 33%
$36,458.50 $40,958.50 subtract $9,618.47 35%
$40,958.50 .......... subtract $13,258.98 39.6%
----------------------------------------------------------------------
4 $0.00 $3,625.00 subtract $2,071.00 10%
$3,625.00 $8,396.00 subtract $2,589.00 15%
$8,396.00 $14,829.00 subtract $4,911.80 25%
$14,829.00 $21,517.00 subtract $5,974.36 28%
$21,517.00 $36,796.00 subtract $8,329.30 33%
$36,796.00 $41,296.00 subtract $9,955.97 35%
$41,296.00 .......... subtract $13,596.48 39.6%
----------------------------------------------------------------------
5 $0.00 $3,962.50 subtract $2,408.50 10%
$3,962.50 $8,733.50 subtract $2,926.50 15%
$8,733.50 $15,166.50 subtract $5,249.30 25%
$15,166.50 $21,854.50 subtract $6,311.86 28%
$21,854.50 $37,133.50 subtract $8,666.80 33%
$37,133.50 $41,633.50 subtract $10,293.47 35%
$41,633.50 .......... subtract $13,933.98 39.6%
----------------------------------------------------------------------
6 $0.00 $4,300.00 subtract $2,746.00 10%
$4,300.00 $9,071.00 subtract $3,264.00 15%
$9,071.00 $15,504.00 subtract $5,586.80 25%
$15,504.00 $22,192.00 subtract $6,649.36 28%
$22,192.00 $37,471.00 subtract $9,004.30 33%
$37,471.00 $41,971.00 subtract $10,630.97 35%
$41,971.00 .......... subtract $14,271.48 39.6%
----------------------------------------------------------------------
7 $0.00 $4,637.50 subtract $3,083.50 10%
$4,637.50 $9,408.50 subtract $3,601.50 15%
$9,408.50 $15,841.50 subtract $5,924.30 25%
$15,841.50 $22,529.50 subtract $6,986.86 28%
$22,529.50 $37,808.50 subtract $9,341.80 33%
$37,808.50 $42,308.50 subtract $10,968.47 35%
$42,308.50 .......... subtract $14,608.98 39.6%
----------------------------------------------------------------------
8 $0.00 $4,975.00 subtract $3,421.00 10%
$4,975.00 $9,746.00 subtract $3,939.00 15%
$9,746.00 $16,179.00 subtract $6,261.80 25%
$16,179.00 $22,867.00 subtract $7,324.36 28%
$22,867.00 $38,146.00 subtract $9,679.30 33%
$38,146.00 $42,646.00 subtract $11,305.97 35%
$42,646.00 .......... subtract $14,946.48 39.6%
----------------------------------------------------------------------
92 $0.00 $5,312.50 subtract $3,758.50 10%
$5,312.50 $10,083.50 subtract $4,276.50 15%
$10,083.50 $16,516.50 subtract $6,599.30 25%
$16,516.50 $23,204.50 subtract $7,661.86 28%
$23,204.50 $38,483.50 subtract $10,016.80 33%
$38,483.50 $42,983.50 subtract $11,643.47 35%
$42,983.50 .......... subtract $15,283.98 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $337.50 for each additional
allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2017)
----------------------------------------------------------------------
Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ----------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $224.00 subtract $44.00 10%
$224.00 $774.00 subtract $104.00 15%
$774.00 $1,812.00 subtract $372.00 25%
$1,812.00 $3,730.00 subtract $526.29 28%
$3,730.00 $8,058.00 subtract $1,011.70 33%
$8,058.00 $8,090.00 subtract $1,414.34 35%
$8,090.00 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
1 $0 $301.88 subtract $44.00 10%
$301.88 $851.88 subtract $104.00 15%
$851.88 $1,889.88 subtract $372.00 25%
$1,889.88 $3,807.88 subtract $526.29 28%
$3,807.88 $8,135.88 subtract $1,011.70 33%
$8,135.88 $8,167.88 subtract $1,414.34 35%
$8,167.88 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
2 $0 $379.76 subtract $44.00 10%
$379.76 $929.76 subtract $104.00 15%
$929.76 $1,967.76 subtract $372.00 25%
$1,967.76 $3,885.76 subtract $526.29 28%
$3,885.76 $8,213.76 subtract $1,011.70 33%
$8,213.76 $8,245.76 subtract $1,414.34 35%
$8,245.76 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
3 $0 $457.64 subtract $44.00 10%
$457.64 $1,007.64 subtract $104.00 15%
$1,007.64 $2,045.64 subtract $372.00 25%
$2,045.64 $3,963.64 subtract $526.29 28%
$3,963.64 $8,291.64 subtract $1,011.70 33%
$8,291.64 $8,323.64 subtract $1,414.34 35%
$8,323.64 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
4 $0 $535.52 subtract $44.00 10%
$535.52 $1,085.52 subtract $104.00 15%
$1,085.52 $2,123.52 subtract $372.00 25%
$2,123.52 $4,041.52 subtract $526.29 28%
$4,041.52 $8,369.52 subtract $1,011.70 33%
$8,369.52 $8,401.52 subtract $1,414.34 35%
$8,401.52 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
5 $0 $613.40 subtract $44.00 10%
$613.40 $1,163.40 subtract $104.00 15%
$1,163.40 $2,201.40 subtract $372.00 25%
$2,201.40 $4,119.40 subtract $526.29 28%
$4,119.40 $8,447.40 subtract $1,011.70 33%
$8,447.40 $8,479.40 subtract $1,414.34 35%
$8,479.40 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
6 $0 $691.28 subtract $44.00 10%
$691.28 $1,241.28 subtract $104.00 15%
$1,241.28 $2,279.28 subtract $372.00 25%
$2,279.28 $4,197.28 subtract $526.29 28%
$4,197.28 $8,525.28 subtract $1,011.70 33%
$8,525.28 $8,557.28 subtract $1,414.34 35%
$8,557.28 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
7 $0 $769.16 subtract $44.00 10%
$769.16 $1,319.16 subtract $104.00 15%
$1,319.16 $2,357.16 subtract $372.00 25%
$2,357.16 $4,275.16 subtract $526.29 28%
$4,275.16 $8,603.16 subtract $1,011.70 33%
$8,603.16 $8,635.16 subtract $1,414.34 35%
$8,635.16 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
8 $0 $847.04 subtract $44.00 10%
$847.04 $1,397.04 subtract $104.00 15%
$1,397.04 $2,435.04 subtract $372.00 25%
$2,435.04 $4,353.04 subtract $526.29 28%
$4,353.04 $8,681.04 subtract $1,011.70 33%
$8,681.04 $8,713.04 subtract $1,414.34 35%
$8,713.04 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
92 $0 $924.92 subtract $44.00 10%
$924.92 $1,474.92 subtract $104.00 15%
$1,474.92 $2,512.92 subtract $372.00 25%
$2,512.92 $4,430.92 subtract $526.29 28%
$4,430.92 $8,758.92 subtract $1,011.70 33%
$8,758.92 $8,790.92 subtract $1,414.34 35%
$8,790.92 ......... subtract $2,189.80 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $525.00 subtract $166.00 10%
$525.00 $1,626.00 subtract $285.67 15%
$1,626.00 $3,111.00 subtract $821.80 25%
$3,111.00 $4,654.00 subtract $1,067.07 28%
$4,654.00 $8,180.00 subtract $1,610.55 33%
$8,180.00 $9,218.00 subtract $1,985.94 35%
$9,218.00 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
1 $0 $602.88 subtract $166.00 10%
$602.88 $1,703.88 subtract $285.67 15%
$1,703.88 $3,188.88 subtract $821.80 25%
$3,188.88 $4,731.88 subtract $1,067.07 28%
$4,731.88 $8,257.88 subtract $1,610.55 33%
$8,257.88 $9,295.88 subtract $1,985.94 35%
$9,295.88 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
2 $0 $680.76 subtract $166.00 10%
$680.76 $1,781.76 subtract $285.67 15%
$1,781.76 $3,266.76 subtract $821.80 25%
$3,266.76 $4,809.76 subtract $1,067.07 28%
$4,809.76 $8,335.76 subtract $1,610.55 33%
$8,335.76 $9,373.76 subtract $1,985.94 35%
$9,373.76 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
3 $0 $758.64 subtract $166.00 10%
$758.64 $1,859.64 subtract $285.67 15%
$1,859.64 $3,344.64 subtract $821.80 25%
$3,344.64 $4,887.64 subtract $1,067.07 28%
$4,887.64 $8,413.64 subtract $1,610.55 33%
$8,413.64 $9,451.64 subtract $1,985.94 35%
$9,451.64 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
4 $0 $836.52 subtract $166.00 10%
$836.52 $1,937.52 subtract $285.67 15%
$1,937.52 $3,422.52 subtract $821.80 25%
$3,422.52 $4,965.52 subtract $1,067.07 28%
$4,965.52 $8,491.52 subtract $1,610.55 33%
$8,491.52 $9,529.52 subtract $1,985.94 35%
$9,529.52 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
5 $0 $914.40 subtract $166.00 10%
$914.40 $2,015.40 subtract $285.67 15%
$2,015.40 $3,500.40 subtract $821.80 25%
$3,500.40 $5,043.40 subtract $1,067.07 28%
$5,043.40 $8,569.40 subtract $1,610.55 33%
$8,569.40 $9,607.40 subtract $1,985.94 35%
$9,607.40 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
6 $0 $992.28 subtract $166.00 10%
$992.28 $2,093.28 subtract $285.67 15%
$2,093.28 $3,578.28 subtract $821.80 25%
$3,578.28 $5,121.28 subtract $1,067.07 28%
$5,121.28 $8,647.28 subtract $1,610.55 33%
$8,647.28 $9,685.28 subtract $1,985.94 35%
$9,685.28 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
7 $0 $1,070.16 subtract $166.00 10%
$1,070.16 $2,171.16 subtract $285.67 15%
$2,171.16 $3,656.16 subtract $821.80 25%
$3,656.16 $5,199.16 subtract $1,067.07 28%
$5,199.16 $8,725.16 subtract $1,610.55 33%
$8,725.16 $9,763.16 subtract $1,985.94 35%
$9,763.16 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
8 $0 $1,148.04 subtract $166.00 10%
$1,148.04 $2,249.04 subtract $285.67 15%
$2,249.04 $3,734.04 subtract $821.80 25%
$3,734.04 $5,277.04 subtract $1,067.07 28%
$5,277.04 $8,803.04 subtract $1,610.55 33%
$8,803.04 $9,841.04 subtract $1,985.94 35%
$9,841.04 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
92 $0 $1,225.92 subtract $166.00 10%
$1,225.92 $2,326.92 subtract $285.67 15%
$2,326.92 $3,811.92 subtract $821.80 25%
$3,811.92 $5,354.92 subtract $1,067.07 28%
$5,354.92 $8,880.92 subtract $1,610.55 33%
$8,880.92 $9,918.92 subtract $1,985.94 35%
$9,918.92 ......... subtract $2,826.03 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $77.90 for each
additional allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2017)
----------------------------------------------------------------------
Bi-Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $447.00 subtract $88.00 10%
$447.00 $1,548.00 subtract $207.67 15%
$1,548.00 $3,623.00 subtract $743.80 25%
$3,623.00 $7,460.00 subtract $1,052.29 28%
$7,460.00 $16,115.00 subtract $2,023.15 33%
$16,115.00 $16,181.00 subtract $2,828.40 35%
$16,181.00 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
1 $0 $602.77 subtract $88.00 10%
$602.77 $1,703.77 subtract $207.67 15%
$1,703.77 $3,778.77 subtract $743.80 25%
$3,778.77 $7,615.77 subtract $1,052.29 28%
$7,615.77 $16,270.77 subtract $2,023.15 33%
$16,270.77 $16,336.77 subtract $2,828.40 35%
$16,336.77 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
2 $0 $758.54 subtract $88.00 10%
$758.54 $1,859.54 subtract $207.67 15%
$1,859.54 $3,934.54 subtract $743.80 25%
$3,934.54 $7,771.54 subtract $1,052.29 28%
$7,771.54 $16,426.54 subtract $2,023.15 33%
$16,426.54 $16,492.54 subtract $2,828.40 35%
$16,492.54 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
3 $0 $914.31 subtract $88.00 10%
$914.31 $2,015.31 subtract $207.67 15%
$2,015.31 $4,090.31 subtract $743.80 25%
$4,090.31 $7,927.31 subtract $1,052.29 28%
$7,927.31 $16,582.31 subtract $2,023.15 33%
$16,582.31 $16,648.31 subtract $2,828.40 35%
$16,648.31 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
4 $0 $1,070.08 subtract $88.00 10%
$1,070.08 $2,171.08 subtract $207.67 15%
$2,171.08 $4,246.08 subtract $743.80 25%
$4,246.08 $8,083.08 subtract $1,052.29 28%
$8,083.08 $16,738.08 subtract $2,023.15 33%
$16,738.08 $16,804.08 subtract $2,828.40 35%
$16,804.08 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
5 $0 $1,225.85 subtract $88.00 10%
$1,225.85 $2,326.85 subtract $207.67 15%
$2,326.85 $4,401.85 subtract $743.80 25%
$4,401.85 $8,238.85 subtract $1,052.29 28%
$8,238.85 $16,893.85 subtract $2,023.15 33%
$16,893.85 $16,959.85 subtract $2,828.40 35%
$16,959.85 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
6 $0 $1,381.62 subtract $88.00 10%
$1,381.62 $2,482.62 subtract $207.67 15%
$2,482.62 $4,557.62 subtract $743.80 25%
$4,557.62 $8,394.62 subtract $1,052.29 28%
$8,394.62 $17,049.62 subtract $2,023.15 33%
$17,049.62 $17,115.62 subtract $2,828.40 35%
$17,115.62 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
7 $0 $1,537.39 subtract $88.00 10%
$1,537.39 $2,638.39 subtract $207.67 15%
$2,638.39 $4,713.39 subtract $743.80 25%
$4,713.39 $8,550.39 subtract $1,052.29 28%
$8,550.39 $17,205.39 subtract $2,023.15 33%
$17,205.39 $17,271.39 subtract $2,828.40 35%
$17,271.39 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
8 $0 $1,693.16 subtract $88.00 10%
$1,693.16 $2,794.16 subtract $207.67 15%
$2,794.16 $4,869.16 subtract $743.80 25%
$4,869.16 $8,706.16 subtract $1,052.29 28%
$8,706.16 $17,361.16 subtract $2,023.15 33%
$17,361.16 $17,427.16 subtract $2,828.40 35%
$17,427.16 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
92 $0 $1,848.93 subtract $88.00 10%
$1,848.93 $2,949.93 subtract $207.67 15%
$2,949.93 $5,024.93 subtract $743.80 25%
$5,024.93 $8,861.93 subtract $1,052.29 28%
$8,861.93 $17,516.93 subtract $2,023.15 33%
$17,516.93 $17,582.93 subtract $2,828.40 35%
$17,582.93 .......... subtract $4,379.46 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $1,050.00 subtract $333.00 10%
$1,050.00 $3,252.00 subtract $572.00 15%
$3,252.00 $6,221.00 subtract $1,644.00 25%
$6,221.00 $9,308.00 subtract $2,134.39 28%
$9,308.00 $16,360.00 subtract $3,221.30 33%
$16,360.00 $18,437.00 subtract $3,972.09 35%
$18,437.00 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
1 $0 $1,205.77 subtract $333.00 10%
$1,205.77 $3,407.77 subtract $572.00 15%
$3,407.77 $6,376.77 subtract $1,644.00 25%
$6,376.77 $9,463.77 subtract $2,134.39 28%
$9,463.77 $16,515.77 subtract $3,221.30 33%
$16,515.77 $18,592.77 subtract $3,972.09 35%
$18,592.77 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
2 $0 $1,361.54 subtract $333.00 10%
$1,361.54 $3,563.54 subtract $572.00 15%
$3,563.54 $6,532.54 subtract $1,644.00 25%
$6,532.54 $9,619.54 subtract $2,134.39 28%
$9,619.54 $16,671.54 subtract $3,221.30 33%
$16,671.54 $18,748.54 subtract $3,972.09 35%
$18,748.54 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
3 $0 $1,517.31 subtract $333.00 10%
$1,517.31 $3,719.31 subtract $572.00 15%
$3,719.31 $6,688.31 subtract $1,644.00 25%
$6,688.31 $9,775.31 subtract $2,134.39 28%
$9,775.31 $16,827.31 subtract $3,221.30 33%
$16,827.31 $18,904.31 subtract $3,972.09 35%
$18,904.31 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
4 $0 $1,673.08 subtract $333.00 10%
$1,673.08 $3,875.08 subtract $572.00 15%
$3,875.08 $6,844.08 subtract $1,644.00 25%
$6,844.08 $9,931.08 subtract $2,134.39 28%
$9,931.08 $16,983.08 subtract $3,221.30 33%
$16,983.08 $19,060.08 subtract $3,972.09 35%
$19,060.08 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
5 $0 $1,828.85 subtract $333.00 10%
$1,828.85 $4,030.85 subtract $572.00 15%
$4,030.85 $6,999.85 subtract $1,644.00 25%
$6,999.85 $10,086.85 subtract $2,134.39 28%
$10,086.85 $17,138.85 subtract $3,221.30 33%
$17,138.85 $19,215.85 subtract $3,972.09 35%
$19,215.85 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
6 $0 $1,984.62 subtract $333.00 10%
$1,984.62 $4,186.62 subtract $572.00 15%
$4,186.62 $7,155.62 subtract $1,644.00 25%
$7,155.62 $10,242.62 subtract $2,134.39 28%
$10,242.62 $17,294.62 subtract $3,221.30 33%
$17,294.62 $19,371.62 subtract $3,972.09 35%
$19,371.62 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
7 $0 $2,140.39 subtract $333.00 10%
$2,140.39 $4,342.39 subtract $572.00 15%
$4,342.39 $7,311.39 subtract $1,644.00 25%
$7,311.39 $10,398.39 subtract $2,134.39 28%
$10,398.39 $17,450.39 subtract $3,221.30 33%
$17,450.39 $19,527.39 subtract $3,972.09 35%
$19,527.39 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
8 $0 $2,296.16 subtract $333.00 10%
$2,296.16 $4,498.16 subtract $572.00 15%
$4,498.16 $7,467.16 subtract $1,644.00 25%
$7,467.16 $10,554.16 subtract $2,134.39 28%
$10,554.16 $17,606.16 subtract $3,221.30 33%
$17,606.16 $19,683.16 subtract $3,972.09 35%
$19,683.16 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
92 $0 $2,451.93 subtract $333.00 10%
$2,451.93 $4,653.93 subtract $572.00 15%
$4,653.93 $7,622.93 subtract $1,644.00 25%
$7,622.93 $10,709.93 subtract $2,134.39 28%
$10,709.93 $17,761.93 subtract $3,221.30 33%
$17,761.93 $19,838.93 subtract $3,972.09 35%
$19,838.93 .......... subtract $5,652.35 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances
claimed must be deducted from gross wages before withholding tax is
computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $155.80 for
each additional allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2017)
----------------------------------------------------------------------
Semi-Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $484.00 subtract $96.00 10%
$484.00 $1,677.00 subtract $225.33 15%
$1,677.00 $3,925.00 subtract $806.00 25%
$3,925.00 $8,081.00 subtract $1,140.18 28%
$8,081.00 $17,458.00 subtract $2,191.82 33%
$17,458.00 $17,529.00 subtract $3,064.17 35%
$17,529.00 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
1 $0 $652.75 subtract $96.00 10%
$652.75 $1,845.75 subtract $225.33 15%
$1,845.75 $4,093.75 subtract $806.00 25%
$4,093.75 $8,249.75 subtract $1,140.18 28%
$8,249.75 $17,626.75 subtract $2,191.82 33%
$17,626.75 $17,697.75 subtract $3,064.17 35%
$17,697.75 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
2 $0 $821.50 subtract $96.00 10%
$821.50 $2,014.50 subtract $225.33 15%
$2,014.50 $4,262.50 subtract $806.00 25%
$4,262.50 $8,418.50 subtract $1,140.18 28%
$8,418.50 $17,795.50 subtract $2,191.82 33%
$17,795.50 $17,866.50 subtract $3,064.17 35%
$17,866.50 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
3 $0 $990.25 subtract $96.00 10%
$990.25 $2,183.25 subtract $225.33 15%
$2,183.25 $4,431.25 subtract $806.00 25%
$4,431.25 $8,587.25 subtract $1,140.18 28%
$8,587.25 $17,964.25 subtract $2,191.82 33%
$17,964.25 $18,035.25 subtract $3,064.17 35%
$18,035.25 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
4 $0 $1,159.00 subtract $96.00 10%
$1,159.00 $2,352.00 subtract $225.33 15%
$2,352.00 $4,600.00 subtract $806.00 25%
$4,600.00 $8,756.00 subtract $1,140.18 28%
$8,756.00 $18,133.00 subtract $2,191.82 33%
$18,133.00 $18,204.00 subtract $3,064.17 35%
$18,204.00 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
5 $0 $1,327.75 subtract $96.00 10%
$1,327.75 $2,520.75 subtract $225.33 15%
$2,520.75 $4,768.75 subtract $806.00 25%
$4,768.75 $8,924.75 subtract $1,140.18 28%
$8,924.75 $18,301.75 subtract $2,191.82 33%
$18,301.75 $18,372.75 subtract $3,064.17 35%
$18,372.75 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
6 $0 $1,496.50 subtract $96.00 10%
$1,496.50 $2,689.50 subtract $225.33 15%
$2,689.50 $4,937.50 subtract $806.00 25%
$4,937.50 $9,093.50 subtract $1,140.18 28%
$9,093.50 $18,470.50 subtract $2,191.82 33%
$18,470.50 $18,541.50 subtract $3,064.17 35%
$18,541.50 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
7 $0 $1,665.25 subtract $96.00 10%
$1,665.25 $2,858.25 subtract $225.33 15%
$2,858.25 $5,106.25 subtract $806.00 25%
$5,106.25 $9,262.25 subtract $1,140.18 28%
$9,262.25 $18,639.25 subtract $2,191.82 33%
$18,639.25 $18,710.25 subtract $3,064.17 35%
$18,710.25 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
8 $0 $1,834.00 subtract $96.00 10%
$1,834.00 $3,027.00 subtract $225.33 15%
$3,027.00 $5,275.00 subtract $806.00 25%
$5,275.00 $9,431.00 subtract $1,140.18 28%
$9,431.00 $18,808.00 subtract $2,191.82 33%
$18,808.00 $18,879.00 subtract $3,064.17 35%
$18,879.00 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
92 $0 $2,002.75 subtract $96.00 10%
$2,002.75 $3,195.75 subtract $225.33 15%
$3,195.75 $5,443.75 subtract $806.00 25%
$5,443.75 $9,599.75 subtract $1,140.18 28%
$9,599.75 $18,976.75 subtract $2,191.82 33%
$18,976.75 $19,047.75 subtract $3,064.17 35%
$19,047.75 .......... subtract $4,744.43 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $1,138.00 subtract $360.00 10%
$1,138.00 $3,523.00 subtract $619.33 15%
$3,523.00 $6,740.00 subtract $1,780.80 25%
$6,740.00 $10,083.00 subtract $2,312.14 28%
$10,083.00 $17,723.00 subtract $3,489.55 33%
$17,723.00 $19,973.00 subtract $4,302.89 35%
$19,973.00 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
1 $0 $1,306.75 subtract $360.00 10%
$1,306.75 $3,691.75 subtract $619.33 15%
$3,691.75 $6,908.75 subtract $1,780.80 25%
$6,908.75 $10,251.75 subtract $2,312.14 28%
$10,251.75 $17,891.75 subtract $3,489.55 33%
$17,891.75 $20,141.75 subtract $4,302.89 35%
$20,141.75 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
2 $0 $1,475.50 subtract $360.00 10%
$1,475.50 $3,860.50 subtract $619.33 15%
$3,860.50 $7,077.50 subtract $1,780.80 25%
$7,077.50 $10,420.50 subtract $2,312.14 28%
$10,420.50 $18,060.50 subtract $3,489.55 33%
$18,060.50 $20,310.50 subtract $4,302.89 35%
$20,310.50 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
3 $0 $1,644.25 subtract $360.00 10%
$1,644.25 $4,029.25 subtract $619.33 15%
$4,029.25 $7,246.25 subtract $1,780.80 25%
$7,246.25 $10,589.25 subtract $2,312.14 28%
$10,589.25 $18,229.25 subtract $3,489.55 33%
$18,229.25 $20,479.25 subtract $4,302.89 35%
$20,479.25 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
4 $0 $1,813.00 subtract $360.00 10%
$1,813.00 $4,198.00 subtract $619.33 15%
$4,198.00 $7,415.00 subtract $1,780.80 25%
$7,415.00 $10,758.00 subtract $2,312.14 28%
$10,758.00 $18,398.00 subtract $3,489.55 33%
$18,398.00 $20,648.00 subtract $4,302.89 35%
$20,648.00 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
5 $0 $1,981.75 subtract $360.00 10%
$1,981.75 $4,366.75 subtract $619.33 15%
$4,366.75 $7,583.75 subtract $1,780.80 25%
$7,583.75 $10,926.75 subtract $2,312.14 28%
$10,926.75 $18,566.75 subtract $3,489.55 33%
$18,566.75 $20,816.75 subtract $4,302.89 35%
$20,816.75 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
6 $0 $2,150.50 subtract $360.00 10%
$2,150.50 $4,535.50 subtract $619.33 15%
$4,535.50 $7,752.50 subtract $1,780.80 25%
$7,752.50 $11,095.50 subtract $2,312.14 28%
$11,095.50 $18,735.50 subtract $3,489.55 33%
$18,735.50 $20,985.50 subtract $4,302.89 35%
$20,985.50 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
7 $0 $2,319.25 subtract $360.00 10%
$2,319.25 $4,704.25 subtract $619.33 15%
$4,704.25 $7,921.25 subtract $1,780.80 25%
$7,921.25 $11,264.25 subtract $2,312.14 28%
$11,264.25 $18,904.25 subtract $3,489.55 33%
$18,904.25 $21,154.25 subtract $4,302.89 35%
$21,154.25 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
8 $0 $2,488.00 subtract $360.00 10%
$2,488.00 $4,873.00 subtract $619.33 15%
$4,873.00 $8,090.00 subtract $1,780.80 25%
$8,090.00 $11,433.00 subtract $2,312.14 28%
$11,433.00 $19,073.00 subtract $3,489.55 33%
$19,073.00 $21,323.00 subtract $4,302.89 35%
$21,323.00 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
92 $0 $2,656.75 subtract $360.00 10%
$2,656.75 $5,041.75 subtract $619.33 15%
$5,041.75 $8,258.75 subtract $1,780.80 25%
$8,258.75 $11,601.75 subtract $2,312.14 28%
$11,601.75 $19,241.75 subtract $3,489.55 33%
$19,241.75 $21,491.75 subtract $4,302.89 35%
$21,491.75 .......... subtract $6,123.15 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $168.80 for
each additional allowance claimed.
======================================================================
Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2017)
----------------------------------------------------------------------
Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $969.00 subtract $192.00 10%
$969.00 $3,354.00 subtract $451.00 15%
$3,354.00 $7,850.00 subtract $1,612.20 25%
$7,850.00 $16,163.00 subtract $2,280.54 28%
$16,163.00 $34,917.00 subtract $4,383.94 33%
$34,917.00 $35,058.00 subtract $6,128.69 35%
$35,058.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
1 $0 $1,306.50 subtract $192.00 10%
$1,306.50 $3,691.50 subtract $451.00 15%
$3,691.50 $8,187.50 subtract $1,612.20 25%
$8,187.50 $16,500.50 subtract $2,280.54 28%
$16,500.50 $35,254.50 subtract $4,383.94 33%
$35,254.50 $35,395.50 subtract $6,128.69 35%
$35,395.50 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
2 $0 $1,644.00 subtract $192.00 10%
$1,644.00 $4,029.00 subtract $451.00 15%
$4,029.00 $8,525.00 subtract $1,612.20 25%
$8,525.00 $16,838.00 subtract $2,280.54 28%
$16,838.00 $35,592.00 subtract $4,383.94 33%
$35,592.00 $35,733.00 subtract $6,128.69 35%
$35,733.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
3 $0 $1,981.50 subtract $192.00 10%
$1,981.50 $4,366.50 subtract $451.00 15%
$4,366.50 $8,862.50 subtract $1,612.20 25%
$8,862.50 $17,175.50 subtract $2,280.54 28%
$17,175.50 $35,929.50 subtract $4,383.94 33%
$35,929.50 $36,070.50 subtract $6,128.69 35%
$36,070.50 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
4 $0 $2,319.00 subtract $192.00 10%
$2,319.00 $4,704.00 subtract $451.00 15%
$4,704.00 $9,200.00 subtract $1,612.20 25%
$9,200.00 $17,513.00 subtract $2,280.54 28%
$17,513.00 $36,267.00 subtract $4,383.94 33%
$36,267.00 $36,408.00 subtract $6,128.69 35%
$36,408.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
5 $0 $2,656.50 subtract $192.00 10%
$2,656.50 $5,041.50 subtract $451.00 15%
$5,041.50 $9,537.50 subtract $1,612.20 25%
$9,537.50 $17,850.50 subtract $2,280.54 28%
$17,850.50 $36,604.50 subtract $4,383.94 33%
$36,604.50 $36,745.50 subtract $6,128.69 35%
$36,745.50 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
6 $0 $2,994.00 subtract $192.00 10%
$2,994.00 $5,379.00 subtract $451.00 15%
$5,379.00 $9,875.00 subtract $1,612.20 25%
$9,875.00 $18,188.00 subtract $2,280.54 28%
$18,188.00 $36,942.00 subtract $4,383.94 33%
$36,942.00 $37,083.00 subtract $6,128.69 35%
$37,083.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
7 $0 $3,331.50 subtract $192.00 10%
$3,331.50 $5,716.50 subtract $451.00 15%
$5,716.50 $10,212.50 subtract $1,612.20 25%
$10,212.50 $18,525.50 subtract $2,280.54 28%
$18,525.50 $37,279.50 subtract $4,383.94 33%
$37,279.50 $37,420.50 subtract $6,128.69 35%
$37,420.50 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
8 $0 $3,669.00 subtract $192.00 10%
$3,669.00 $6,054.00 subtract $451.00 15%
$6,054.00 $10,550.00 subtract $1,612.20 25%
$10,550.00 $18,863.00 subtract $2,280.54 28%
$18,863.00 $37,617.00 subtract $4,383.94 33%
$37,617.00 $37,758.00 subtract $6,128.69 35%
$37,758.00 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
92 $0 $4,006.50 subtract $192.00 10%
$4,006.50 $6,391.50 subtract $451.00 15%
$6,391.50 $10,887.50 subtract $1,612.20 25%
$10,887.50 $19,200.50 subtract $2,280.54 28%
$19,200.50 $37,954.50 subtract $4,383.94 33%
$37,954.50 $38,095.50 subtract $6,128.69 35%
$38,095.50 .......... subtract $9,489.16 39.6%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-----------------------------------------------------------
If the And gross wages are --
number of ---------------------- Multiply
allowances But from result
is -- Over not over excess wages1 by --
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
0 $0 $2,275.00 subtract $721.00 10%
$2,275.00 $7,046.00 subtract $1,239.00 15%
$7,046.00 $13,479.00 subtract $3,561.80 25%
$13,479.00 $20,167.00 subtract $4,624.36 28%
$20,167.00 $35,446.00 subtract $6,979.30 33%
$35,446.00 $39,946.00 subtract $8,605.97 35%
$39,946.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
1 $0 $2,612.50 subtract $721.00 10%
$2,612.50 $7,383.50 subtract $1,239.00 15%
$7,383.50 $13,816.50 subtract $3,561.80 25%
$13,816.50 $20,504.50 subtract $4,624.36 28%
$20,504.50 $35,783.50 subtract $6,979.30 33%
$35,783.50 $40,283.50 subtract $8,605.97 35%
$40,283.50 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
2 $0 $2,950.00 subtract $721.00 10%
$2,950.00 $7,721.00 subtract $1,239.00 15%
$7,721.00 $14,154.00 subtract $3,561.80 25%
$14,154.00 $20,842.00 subtract $4,624.36 28%
$20,842.00 $36,121.00 subtract $6,979.30 33%
$36,121.00 $40,621.00 subtract $8,605.97 35%
$40,621.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
3 $0 $3,287.50 subtract $721.00 10%
$3,287.50 $8,058.50 subtract $1,239.00 15%
$8,058.50 $14,491.50 subtract $3,561.80 25%
$14,491.50 $21,179.50 subtract $4,624.36 28%
$21,179.50 $36,458.50 subtract $6,979.30 33%
$36,458.50 $40,958.50 subtract $8,605.97 35%
$40,958.50 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
4 $0 $3,625.00 subtract $721.00 10%
$3,625.00 $8,396.00 subtract $1,239.00 15%
$8,396.00 $14,829.00 subtract $3,561.80 25%
$14,829.00 $21,517.00 subtract $4,624.36 28%
$21,517.00 $36,796.00 subtract $6,979.30 33%
$36,796.00 $41,296.00 subtract $8,605.97 35%
$41,296.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
5 $0 $3,962.50 subtract $721.00 10%
$3,962.50 $8,733.50 subtract $1,239.00 15%
$8,733.50 $15,166.50 subtract $3,561.80 25%
$15,166.50 $21,854.50 subtract $4,624.36 28%
$21,854.50 $37,133.50 subtract $6,979.30 33%
$37,133.50 $41,633.50 subtract $8,605.97 35%
$41,633.50 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
6 $0 $4,300.00 subtract $721.00 10%
$4,300.00 $9,071.00 subtract $1,239.00 15%
$9,071.00 $15,504.00 subtract $3,561.80 25%
$15,504.00 $22,192.00 subtract $4,624.36 28%
$22,192.00 $37,471.00 subtract $6,979.30 33%
$37,471.00 $41,971.00 subtract $8,605.97 35%
$41,971.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
7 $0 $4,637.50 subtract $721.00 10%
$4,637.50 $9,408.50 subtract $1,239.00 15%
$9,408.50 $15,841.50 subtract $3,561.80 25%
$15,841.50 $22,529.50 subtract $4,624.36 28%
$22,529.50 $37,808.50 subtract $6,979.30 33%
$37,808.50 $42,308.50 subtract $8,605.97 35%
$42,308.50 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
8 $0 $4,975.00 subtract $721.00 10%
$4,975.00 $9,746.00 subtract $1,239.00 15%
$9,746.00 $16,179.00 subtract $3,561.80 25%
$16,179.00 $22,867.00 subtract $4,624.36 28%
$22,867.00 $38,146.00 subtract $6,979.30 33%
$38,146.00 $42,646.00 subtract $8,605.97 35%
$42,646.00 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
92 $0 $5,312.50 subtract $721.00 10%
$5,312.50 $10,083.50 subtract $1,239.00 15%
$10,083.50 $16,516.50 subtract $3,561.80 25%
$16,516.50 $23,204.50 subtract $4,624.36 28%
$23,204.50 $38,483.50 subtract $6,979.30 33%
$38,483.50 $42,983.50 subtract $8,605.97 35%
$42,983.50 .......... subtract $12,246.48 39.6%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $337.50 for
each additional allowance claimed.
======================================================================
Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 49-68.
CAUTION: You can't use the combined tables on pages 49-68 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Pub. 15.
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you'll have to use one of the other methods for figuring income tax withholding described in this publication or in Pub. 15. For wages that don't exceed $127,200, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2017. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you've paid more than the maximum amount of wages subject to social security tax ($127,200 in 2017) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your Form 941 or Form 944.
1. Employee social security tax withheld. Multiply the wages by 6.2%.
2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in the same way.
Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons -- WEEKLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $55 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
55 60 $5.40 $4.40 $4.40 $4.40 $4.40 $4.40
60 65 6.78 4.78 4.78 4.78 4.78 4.78
65 70 7.16 5.16 5.16 5.16 5.16 5.16
70 75 8.55 5.55 5.55 5.55 5.55 5.55
75 80 8.93 5.93 5.93 5.93 5.93 5.93
80 85 10.31 6.31 6.31 6.31 6.31 6.31
85 90 10.69 6.69 6.69 6.69 6.69 6.69
90 95 12.08 7.08 7.08 7.08 7.08 7.08
95 100 12.46 7.46 7.46 7.46 7.46 7.46
100 105 13.84 7.84 7.84 7.84 7.84 7.84
105 110 14.22 8.22 8.22 8.22 8.22 8.22
110 115 15.61 8.61 8.61 8.61 8.61 8.61
115 120 15.99 8.99 8.99 8.99 8.99 8.99
120 125 17.37 9.37 9.37 9.37 9.37 9.37
125 130 17.75 10.75 9.75 9.75 9.75 9.75
130 135 19.14 11.14 10.14 10.14 10.14 10.14
135 140 19.52 12.52 10.52 10.52 10.52 10.52
140 145 20.90 12.90 10.90 10.90 10.90 10.90
145 150 21.28 14.28 11.28 11.28 11.28 11.28
150 155 22.67 14.67 11.67 11.67 11.67 11.67
155 160 23.05 16.05 12.05 12.05 12.05 12.05
160 165 24.43 16.43 12.43 12.43 12.43 12.43
165 170 24.81 17.81 12.81 12.81 12.81 12.81
170 175 26.20 18.20 13.20 13.20 13.20 13.20
175 180 26.58 19.58 13.58 13.58 13.58 13.58
180 185 27.96 19.96 13.96 13.96 13.96 13.96
185 190 28.34 21.34 14.34 14.34 14.34 14.34
190 195 29.73 21.73 14.73 14.73 14.73 14.73
195 200 30.11 23.11 15.11 15.11 15.11 15.11
200 210 31.68 23.68 16.68 15.68 15.68 15.68
210 220 33.45 25.45 18.45 16.45 16.45 16.45
220 230 35.21 27.21 20.21 17.21 17.21 17.21
230 240 37.98 28.98 21.98 17.98 17.98 17.98
240 250 39.74 30.74 23.74 18.74 18.74 18.74
250 260 42.51 32.51 25.51 19.51 19.51 19.51
260 270 44.27 34.27 27.27 20.27 20.27 20.27
270 280 47.04 36.04 29.04 21.04 21.04 21.04
280 290 48.80 37.80 30.80 22.80 21.80 21.80
290 300 51.57 39.57 32.57 24.57 22.57 22.57
300 310 53.33 41.33 34.33 26.33 23.33 23.33
310 320 56.10 44.10 36.10 28.10 24.10 24.10
320 330 57.86 45.86 37.86 29.86 24.86 24.86
330 340 60.63 48.63 39.63 31.63 25.63 25.63
340 350 62.39 50.39 41.39 33.39 26.39 26.39
350 360 65.16 53.16 43.16 35.16 27.16 27.16
360 370 66.92 54.92 44.92 36.92 28.92 27.92
370 380 69.69 57.69 46.69 38.69 30.69 28.69
380 390 71.45 59.45 48.45 40.45 32.45 29.45
390 400 74.22 62.22 50.22 42.22 34.22 30.22
400 410 75.98 63.98 52.98 43.98 35.98 30.98
410 420 78.75 66.75 54.75 45.75 37.75 31.75
420 430 80.51 68.51 57.51 47.51 39.51 32.51
430 440 83.28 71.28 59.28 49.28 41.28 33.28
440 450 85.04 73.04 62.04 51.04 43.04 35.04
450 460 87.81 75.81 63.81 52.81 44.81 36.81
460 470 89.57 77.57 66.57 54.57 46.57 38.57
470 480 92.34 80.34 68.34 57.34 48.34 40.34
480 490 94.10 82.10 71.10 59.10 50.10 42.10
490 500 96.87 84.87 72.87 61.87 51.87 43.87
500 510 98.63 86.63 75.63 63.63 53.63 45.63
510 520 101.40 89.40 77.40 66.40 55.40 47.40
520 530 103.16 91.16 80.16 68.16 57.16 49.16
530 540 105.93 93.93 81.93 70.93 58.93 50.93
540 550 107.69 95.69 84.69 72.69 60.69 52.69
550 560 110.46 98.46 86.46 75.46 63.46 54.46
560 570 112.22 100.22 89.22 77.22 65.22 56.22
570 580 114.99 102.99 90.99 79.99 67.99 57.99
580 590 116.75 104.75 93.75 81.75 69.75 59.75
590 600 119.52 107.52 95.52 84.52 72.52 61.52
600 610 121.28 109.28 98.28 86.28 74.28 63.28
610 620 124.05 112.05 100.05 89.05 77.05 65.05
620 630 125.81 113.81 102.81 90.81 78.81 67.81
630 640 128.58 116.58 104.58 93.58 81.58 69.58
640 650 130.34 118.34 107.34 95.34 83.34 72.34
650 660 133.11 121.11 109.11 98.11 86.11 74.11
660 670 134.87 122.87 111.87 99.87 87.87 76.87
670 680 137.64 125.64 113.64 102.64 90.64 78.64
680 690 139.40 127.40 116.40 104.40 92.40 81.40
690 700 142.17 130.17 118.17 107.17 95.17 83.17
700 710 143.93 131.93 120.93 108.93 96.93 85.93
710 720 146.70 134.70 122.70 111.70 99.70 87.70
720 730 148.46 136.46 125.46 113.46 101.46 90.46
730 740 151.23 139.23 127.23 116.23 104.23 92.23
740 750 152.99 140.99 129.99 117.99 105.99 94.99
750 760 155.76 143.76 131.76 120.76 108.76 96.76
760 770 157.52 145.52 134.52 122.52 110.52 99.52
770 780 160.29 148.29 136.29 125.29 113.29 101.29
780 790 163.05 150.05 139.05 127.05 115.05 104.05
790 800 166.82 152.82 140.82 129.82 117.82 105.82
800 810 169.58 154.58 143.58 131.58 119.58 108.58
810 820 173.35 157.35 145.35 134.35 122.35 110.35
820 830 176.11 159.11 148.11 136.11 124.11 113.11
830 840 179.88 161.88 149.88 138.88 126.88 114.88
840 850 182.64 163.64 152.64 140.64 128.64 117.64
850 860 186.41 166.41 154.41 143.41 131.41 119.41
860 870 189.17 170.17 157.17 145.17 133.17 122.17
870 880 192.94 172.94 158.94 147.94 135.94 123.94
880 890 195.70 176.70 161.70 149.70 137.70 126.70
890 900 199.47 179.47 163.47 152.47 140.47 128.47
900 910 202.23 183.23 166.23 154.23 142.23 131.23
910 920 206.00 186.00 168.00 157.00 145.00 133.00
920 930 208.76 189.76 170.76 158.76 146.76 135.76
930 940 212.53 192.53 173.53 161.53 149.53 137.53
940 950 215.29 196.29 176.29 163.29 151.29 140.29
950 960 219.06 199.06 180.06 166.06 154.06 142.06
960 970 221.82 202.82 182.82 167.82 155.82 144.82
970 980 225.59 205.59 186.59 170.59 158.59 146.59
980 990 228.35 209.35 189.35 172.35 160.35 149.35
990 1,000 232.12 212.12 193.12 175.12 163.12 151.12
1,000 1,010 234.88 215.88 195.88 176.88 164.88 153.88
1,010 1,020 238.65 218.65 199.65 179.65 167.65 155.65
1,020 1,030 241.41 222.41 202.41 183.41 169.41 158.41
1,030 1,040 245.18 225.18 206.18 186.18 172.18 160.18
1,040 1,050 247.94 228.94 208.94 189.94 173.94 162.94
1,050 1,060 251.71 231.71 212.71 192.71 176.71 164.71
1,060 1,070 254.47 235.47 215.47 196.47 178.47 167.47
1,070 1,080 258.24 238.24 219.24 199.24 181.24 169.24
1,080 1,090 261.00 242.00 222.00 203.00 183.00 172.00
1,090 1,100 264.77 244.77 225.77 205.77 186.77 173.77
1,100 1,110 267.53 248.53 228.53 209.53 189.53 176.53
1,110 1,120 271.30 251.30 232.30 212.30 193.30 178.30
1,120 1,130 274.06 255.06 235.06 216.06 196.06 181.06
1,130 1,140 277.83 257.83 238.83 218.83 199.83 182.83
1,140 1,150 280.59 261.59 241.59 222.59 202.59 185.59
1,150 1,160 284.36 264.36 245.36 225.36 206.36 187.36
1,160 1,170 287.12 268.12 248.12 229.12 209.12 190.12
1,170 1,180 290.89 270.89 251.89 231.89 212.89 192.89
1,180 1,190 293.65 274.65 254.65 235.65 215.65 196.65
1,190 1,200 297.42 277.42 258.42 238.42 219.42 199.42
1,200 1,210 300.18 281.18 261.18 242.18 222.18 203.18
1,210 1,220 303.95 283.95 264.95 244.95 225.95 205.95
1,220 1,230 306.71 287.71 267.71 248.71 228.71 209.71
1,230 1,240 310.48 290.48 271.48 251.48 232.48 212.48
1,240 1,250 313.24 294.24 274.24 255.24 235.24 216.24
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $55 7.65% 7.65% 7.65% 7.65% 7.65%
55 60 $4.40 $4.40 $4.40 $4.40 $4.40
60 65 4.78 4.78 4.78 4.78 4.78
65 70 5.16 5.16 5.16 5.16 5.16
70 75 5.55 5.55 5.55 5.55 5.55
75 80 5.93 5.93 5.93 5.93 5.93
80 85 6.31 6.31 6.31 6.31 6.31
85 90 6.69 6.69 6.69 6.69 6.69
90 95 7.08 7.08 7.08 7.08 7.08
95 100 7.46 7.46 7.46 7.46 7.46
100 105 7.84 7.84 7.84 7.84 7.84
105 110 8.22 8.22 8.22 8.22 8.22
110 115 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 210 15.68 15.68 15.68 15.68 15.68
210 220 16.45 16.45 16.45 16.45 16.45
220 230 17.21 17.21 17.21 17.21 17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 510 38.63 38.63 38.63 38.63 38.63
510 520 39.40 39.40 39.40 39.40 39.40
520 530 41.16 40.16 40.16 40.16 40.16
530 540 42.93 40.93 40.93 40.93 40.93
540 550 44.69 41.69 41.69 41.69 41.69
550 560 46.46 42.46 42.46 42.46 42.46
560 570 48.22 43.22 43.22 43.22 43.22
570 580 49.99 43.99 43.99 43.99 43.99
580 590 51.75 44.75 44.75 44.75 44.75
590 600 53.52 46.52 45.52 45.52 45.52
600 610 55.28 48.28 46.28 46.28 46.28
610 620 57.05 50.05 47.05 47.05 47.05
620 630 58.81 51.81 47.81 47.81 47.81
630 640 60.58 53.58 48.58 48.58 48.58
640 650 62.34 55.34 49.34 49.34 49.34
650 660 64.11 57.11 50.11 50.11 50.11
660 670 65.87 58.87 50.87 50.87 50.87
670 680 67.64 60.64 52.64 51.64 51.64
680 690 69.40 62.40 54.40 52.40 52.40
690 700 72.17 64.17 56.17 53.17 53.17
700 710 73.93 65.93 57.93 53.93 53.93
710 720 76.70 67.70 59.70 54.70 54.70
720 730 78.46 69.46 61.46 55.46 55.46
730 740 81.23 71.23 63.23 56.23 56.23
740 750 82.99 72.99 64.99 56.99 56.99
750 760 85.76 74.76 66.76 58.76 57.76
760 770 87.52 76.52 68.52 60.52 58.52
770 780 90.29 78.29 70.29 62.29 59.29
780 790 92.05 80.05 72.05 64.05 60.05
790 800 94.82 82.82 73.82 65.82 60.82
800 810 96.58 84.58 75.58 67.58 61.58
810 820 99.35 87.35 77.35 69.35 62.35
820 830 101.11 89.11 79.11 71.11 63.11
830 840 103.88 91.88 80.88 72.88 64.88
840 850 105.64 93.64 82.64 74.64 66.64
850 860 108.41 96.41 84.41 76.41 68.41
860 870 110.17 98.17 87.17 78.17 70.17
870 880 112.94 100.94 88.94 79.94 71.94
880 890 114.70 102.70 91.70 81.70 73.70
890 900 117.47 105.47 93.47 83.47 75.47
900 910 119.23 107.23 96.23 85.23 77.23
910 920 122.00 110.00 98.00 87.00 79.00
920 930 123.76 111.76 100.76 88.76 80.76
930 940 126.53 114.53 102.53 91.53 82.53
940 950 128.29 116.29 105.29 93.29 84.29
950 960 131.06 119.06 107.06 96.06 86.06
960 970 132.82 120.82 109.82 97.82 87.82
970 980 135.59 123.59 111.59 100.59 89.59
980 990 137.35 125.35 114.35 102.35 91.35
990 1,000 140.12 128.12 116.12 105.12 93.12
1,000 1,010 141.88 129.88 118.88 106.88 94.88
1,010 1,020 144.65 132.65 120.65 109.65 97.65
1,020 1,030 146.41 134.41 123.41 111.41 99.41
1,030 1,040 149.18 137.18 125.18 114.18 102.18
1,040 1,050 150.94 138.94 127.94 115.94 103.94
1,050 1,060 153.71 141.71 129.71 118.71 106.71
1,060 1,070 155.47 143.47 132.47 120.47 108.47
1,070 1,080 158.24 146.24 134.24 123.24 111.24
1,080 1,090 160.00 148.00 137.00 125.00 113.00
1,090 1,100 162.77 150.77 138.77 127.77 115.77
1,100 1,110 164.53 152.53 141.53 129.53 117.53
1,110 1,120 167.30 155.30 143.30 132.30 120.30
1,120 1,130 169.06 157.06 146.06 134.06 122.06
1,130 1,140 171.83 159.83 147.83 136.83 124.83
1,140 1,150 173.59 161.59 150.59 138.59 126.59
1,150 1,160 176.36 164.36 152.36 141.36 129.36
1,160 1,170 178.12 166.12 155.12 143.12 131.12
1,170 1,180 180.89 168.89 156.89 145.89 133.89
1,180 1,190 182.65 170.65 159.65 147.65 135.65
1,190 1,200 185.42 173.42 161.42 150.42 138.42
1,200 1,210 187.18 175.18 164.18 152.18 140.18
1,210 1,220 189.95 177.95 165.95 154.95 142.95
1,220 1,230 191.71 179.71 168.71 156.71 144.71
1,230 1,240 194.48 182.48 170.48 159.48 147.48
1,240 1,250 196.24 184.24 173.24 161.24 149.24
--------------------------------------------------------------
$1,250 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
MARRIED Persons -- WEEKLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $170 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
170 175 $14.20 $13.20 $13.20 $13.20 $13.20 $13.20
175 180 14.58 13.58 13.58 13.58 13.58 13.58
180 185 15.96 13.96 13.96 13.96 13.96 13.96
185 190 16.34 14.34 14.34 14.34 14.34 14.34
190 195 17.73 14.73 14.73 14.73 14.73 14.73
195 200 18.11 15.11 15.11 15.11 15.11 15.11
200 210 19.68 15.68 15.68 15.68 15.68 15.68
210 220 21.45 16.45 16.45 16.45 16.45 16.45
220 230 23.21 17.21 17.21 17.21 17.21 17.21
230 240 24.98 17.98 17.98 17.98 17.98 17.98
240 250 26.74 18.74 18.74 18.74 18.74 18.74
250 260 28.51 20.51 19.51 19.51 19.51 19.51
260 270 30.27 22.27 20.27 20.27 20.27 20.27
270 280 32.04 24.04 21.04 21.04 21.04 21.04
280 290 33.80 25.80 21.80 21.80 21.80 21.80
290 300 35.57 27.57 22.57 22.57 22.57 22.57
300 310 37.33 29.33 23.33 23.33 23.33 23.33
310 320 39.10 31.10 24.10 24.10 24.10 24.10
320 330 40.86 32.86 24.86 24.86 24.86 24.86
330 340 42.63 34.63 26.63 25.63 25.63 25.63
340 350 44.39 36.39 28.39 26.39 26.39 26.39
350 360 46.16 38.16 30.16 27.16 27.16 27.16
360 370 47.92 39.92 31.92 27.92 27.92 27.92
370 380 49.69 41.69 33.69 28.69 28.69 28.69
380 390 51.45 43.45 35.45 29.45 29.45 29.45
390 400 53.22 45.22 37.22 30.22 30.22 30.22
400 410 54.98 46.98 38.98 31.98 30.98 30.98
410 420 56.75 48.75 40.75 33.75 31.75 31.75
420 430 58.51 50.51 42.51 35.51 32.51 32.51
430 440 60.28 52.28 44.28 37.28 33.28 33.28
440 450 62.04 54.04 46.04 39.04 34.04 34.04
450 460 63.81 55.81 47.81 40.81 34.81 34.81
460 470 65.57 57.57 49.57 42.57 35.57 35.57
470 480 67.34 59.34 51.34 44.34 36.34 36.34
480 490 69.10 61.10 53.10 46.10 38.10 37.10
490 500 70.87 62.87 54.87 47.87 39.87 37.87
500 510 72.63 64.63 56.63 49.63 41.63 38.63
510 520 74.40 66.40 58.40 51.40 43.40 39.40
520 530 76.16 68.16 60.16 53.16 45.16 40.16
530 540 77.93 69.93 61.93 54.93 46.93 40.93
540 550 80.69 71.69 63.69 56.69 48.69 41.69
550 560 82.46 73.46 65.46 58.46 50.46 42.46
560 570 85.22 75.22 67.22 60.22 52.22 44.22
570 580 86.99 76.99 68.99 61.99 53.99 45.99
580 590 89.75 78.75 70.75 63.75 55.75 47.75
590 600 91.52 80.52 72.52 65.52 57.52 49.52
600 610 94.28 82.28 74.28 67.28 59.28 51.28
610 620 96.05 85.05 76.05 69.05 61.05 53.05
620 630 98.81 86.81 77.81 70.81 62.81 54.81
630 640 100.58 89.58 79.58 72.58 64.58 56.58
640 650 103.34 91.34 81.34 74.34 66.34 58.34
650 660 105.11 94.11 83.11 76.11 68.11 60.11
660 670 107.87 95.87 84.87 77.87 69.87 61.87
670 680 109.64 98.64 86.64 79.64 71.64 63.64
680 690 112.40 100.40 89.40 81.40 73.40 65.40
690 700 114.17 103.17 91.17 83.17 75.17 67.17
700 710 116.93 104.93 93.93 84.93 76.93 68.93
710 720 118.70 107.70 95.70 86.70 78.70 70.70
720 730 121.46 109.46 98.46 88.46 80.46 72.46
730 740 123.23 112.23 100.23 90.23 82.23 74.23
740 750 125.99 113.99 102.99 91.99 83.99 75.99
750 760 127.76 116.76 104.76 93.76 85.76 77.76
760 770 130.52 118.52 107.52 95.52 87.52 79.52
770 780 132.29 121.29 109.29 97.29 89.29 81.29
780 790 135.05 123.05 112.05 100.05 91.05 83.05
790 800 136.82 125.82 113.82 101.82 92.82 84.82
800 810 139.58 127.58 116.58 104.58 94.58 86.58
810 820 141.35 130.35 118.35 106.35 96.35 88.35
820 830 144.11 132.11 121.11 109.11 98.11 90.11
830 840 145.88 134.88 122.88 110.88 99.88 91.88
840 850 148.64 136.64 125.64 113.64 101.64 93.64
850 860 150.41 139.41 127.41 115.41 104.41 95.41
860 870 153.17 141.17 130.17 118.17 106.17 97.17
870 880 154.94 143.94 131.94 119.94 108.94 98.94
880 890 157.70 145.70 134.70 122.70 110.70 100.70
890 900 159.47 148.47 136.47 124.47 113.47 102.47
900 910 162.23 150.23 139.23 127.23 115.23 104.23
910 920 164.00 153.00 141.00 129.00 118.00 106.00
920 930 166.76 154.76 143.76 131.76 119.76 107.76
930 940 168.53 157.53 145.53 133.53 122.53 110.53
940 950 171.29 159.29 148.29 136.29 124.29 112.29
950 960 173.06 162.06 150.06 138.06 127.06 115.06
960 970 175.82 163.82 152.82 140.82 128.82 116.82
970 980 177.59 166.59 154.59 142.59 131.59 119.59
980 990 180.35 168.35 157.35 145.35 133.35 121.35
990 1,000 182.12 171.12 159.12 147.12 136.12 124.12
1,000 1,010 184.88 172.88 161.88 149.88 137.88 125.88
1,010 1,020 186.65 175.65 163.65 151.65 140.65 128.65
1,020 1,030 189.41 177.41 166.41 154.41 142.41 130.41
1,030 1,040 191.18 180.18 168.18 156.18 145.18 133.18
1,040 1,050 193.94 181.94 170.94 158.94 146.94 134.94
1,050 1,060 195.71 184.71 172.71 160.71 149.71 137.71
1,060 1,070 198.47 186.47 175.47 163.47 151.47 139.47
1,070 1,080 200.24 189.24 177.24 165.24 154.24 142.24
1,080 1,090 203.00 191.00 180.00 168.00 156.00 144.00
1,090 1,100 204.77 193.77 181.77 169.77 158.77 146.77
1,100 1,110 207.53 195.53 184.53 172.53 160.53 148.53
1,110 1,120 209.30 198.30 186.30 174.30 163.30 151.30
1,120 1,130 212.06 200.06 189.06 177.06 165.06 153.06
1,130 1,140 213.83 202.83 190.83 178.83 167.83 155.83
1,140 1,150 216.59 204.59 193.59 181.59 169.59 157.59
1,150 1,160 218.36 207.36 195.36 183.36 172.36 160.36
1,160 1,170 221.12 209.12 198.12 186.12 174.12 162.12
1,170 1,180 222.89 211.89 199.89 187.89 176.89 164.89
1,180 1,190 225.65 213.65 202.65 190.65 178.65 166.65
1,190 1,200 227.42 216.42 204.42 192.42 181.42 169.42
1,200 1,210 230.18 218.18 207.18 195.18 183.18 171.18
1,210 1,220 231.95 220.95 208.95 196.95 185.95 173.95
1,220 1,230 234.71 222.71 211.71 199.71 187.71 175.71
1,230 1,240 236.48 225.48 213.48 201.48 190.48 178.48
1,240 1,250 239.24 227.24 216.24 204.24 192.24 180.24
1,250 1,260 241.01 230.01 218.01 206.01 195.01 183.01
1,260 1,270 243.77 231.77 220.77 208.77 196.77 184.77
1,270 1,280 245.54 234.54 222.54 210.54 199.54 187.54
1,280 1,290 248.30 236.30 225.30 213.30 201.30 189.30
1,290 1,300 250.07 239.07 227.07 215.07 204.07 192.07
1,300 1,310 252.83 240.83 229.83 217.83 205.83 193.83
1,310 1,320 254.60 243.60 231.60 219.60 208.60 196.60
1,320 1,330 257.36 245.36 234.36 222.36 210.36 198.36
1,330 1,340 259.13 248.13 236.13 224.13 213.13 201.13
1,340 1,350 261.89 249.89 238.89 226.89 214.89 202.89
1,350 1,360 263.66 252.66 240.66 228.66 217.66 205.66
1,360 1,370 266.42 254.42 243.42 231.42 219.42 207.42
1,370 1,380 268.19 257.19 245.19 233.19 222.19 210.19
1,380 1,390 270.95 258.95 247.95 235.95 223.95 211.95
1,390 1,400 272.72 261.72 249.72 237.72 226.72 214.72
1,400 1,410 275.48 263.48 252.48 240.48 228.48 216.48
1,410 1,420 277.25 266.25 254.25 242.25 231.25 219.25
1,420 1,430 280.01 268.01 257.01 245.01 233.01 221.01
1,430 1,440 281.78 270.78 258.78 246.78 235.78 223.78
1,440 1,450 284.54 272.54 261.54 249.54 237.54 225.54
1,450 1,460 286.31 275.31 263.31 251.31 240.31 228.31
1,460 1,470 289.07 277.07 266.07 254.07 242.07 230.07
1,470 1,480 290.84 279.84 267.84 255.84 244.84 232.84
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $170 7.65% 7.65% 7.65% 7.65% 7.65%
170 175 $13.20 $13.20 $13.20 $13.20 $13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 210 15.68 15.68 15.68 15.68 15.68
210 220 16.45 16.45 16.45 16.45 16.45
220 230 17.21 17.21 17.21 17.21 17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 510 38.63 38.63 38.63 38.63 38.63
510 520 39.40 39.40 39.40 39.40 39.40
520 530 40.16 40.16 40.16 40.16 40.16
530 540 40.93 40.93 40.93 40.93 40.93
540 550 41.69 41.69 41.69 41.69 41.69
550 560 42.46 42.46 42.46 42.46 42.46
560 570 43.22 43.22 43.22 43.22 43.22
570 580 43.99 43.99 43.99 43.99 43.99
580 590 44.75 44.75 44.75 44.75 44.75
590 600 45.52 45.52 45.52 45.52 45.52
600 610 46.28 46.28 46.28 46.28 46.28
610 620 47.05 47.05 47.05 47.05 47.05
620 630 47.81 47.81 47.81 47.81 47.81
630 640 48.58 48.58 48.58 48.58 48.58
640 650 50.34 49.34 49.34 49.34 49.34
650 660 52.11 50.11 50.11 50.11 50.11
660 670 53.87 50.87 50.87 50.87 50.87
670 680 55.64 51.64 51.64 51.64 51.64
680 690 57.40 52.40 52.40 52.40 52.40
690 700 59.17 53.17 53.17 53.17 53.17
700 710 60.93 53.93 53.93 53.93 53.93
710 720 62.70 54.70 54.70 54.70 54.70
720 730 64.46 56.46 55.46 55.46 55.46
730 740 66.23 58.23 56.23 56.23 56.23
740 750 67.99 59.99 56.99 56.99 56.99
750 760 69.76 61.76 57.76 57.76 57.76
760 770 71.52 63.52 58.52 58.52 58.52
770 780 73.29 65.29 59.29 59.29 59.29
780 790 75.05 67.05 60.05 60.05 60.05
790 800 76.82 68.82 61.82 60.82 60.82
800 810 78.58 70.58 63.58 61.58 61.58
810 820 80.35 72.35 65.35 62.35 62.35
820 830 82.11 74.11 67.11 63.11 63.11
830 840 83.88 75.88 68.88 63.88 63.88
840 850 85.64 77.64 70.64 64.64 64.64
850 860 87.41 79.41 72.41 65.41 65.41
860 870 89.17 81.17 74.17 66.17 66.17
870 880 90.94 82.94 75.94 67.94 66.94
880 890 92.70 84.70 77.70 69.70 67.70
890 900 94.47 86.47 79.47 71.47 68.47
900 910 96.23 88.23 81.23 73.23 69.23
910 920 98.00 90.00 83.00 75.00 70.00
920 930 99.76 91.76 84.76 76.76 70.76
930 940 101.53 93.53 86.53 78.53 71.53
940 950 103.29 95.29 88.29 80.29 72.29
950 960 105.06 97.06 90.06 82.06 74.06
960 970 106.82 98.82 91.82 83.82 75.82
970 980 108.59 100.59 93.59 85.59 77.59
980 990 110.35 102.35 95.35 87.35 79.35
990 1,000 112.12 104.12 97.12 89.12 81.12
1,000 1,010 114.88 105.88 98.88 90.88 82.88
1,010 1,020 116.65 107.65 100.65 92.65 84.65
1,020 1,030 119.41 109.41 102.41 94.41 86.41
1,030 1,040 121.18 111.18 104.18 96.18 88.18
1,040 1,050 123.94 112.94 105.94 97.94 89.94
1,050 1,060 125.71 114.71 107.71 99.71 91.71
1,060 1,070 128.47 116.47 109.47 101.47 93.47
1,070 1,080 130.24 119.24 111.24 103.24 95.24
1,080 1,090 133.00 121.00 113.00 105.00 97.00
1,090 1,100 134.77 123.77 114.77 106.77 98.77
1,100 1,110 137.53 125.53 116.53 108.53 100.53
1,110 1,120 139.30 128.30 118.30 110.30 102.30
1,120 1,130 142.06 130.06 120.06 112.06 104.06
1,130 1,140 143.83 132.83 121.83 113.83 105.83
1,140 1,150 146.59 134.59 123.59 115.59 107.59
1,150 1,160 148.36 137.36 125.36 117.36 109.36
1,160 1,170 151.12 139.12 127.12 119.12 111.12
1,170 1,180 152.89 141.89 129.89 120.89 112.89
1,180 1,190 155.65 143.65 131.65 122.65 114.65
1,190 1,200 157.42 146.42 134.42 124.42 116.42
1,200 1,210 160.18 148.18 136.18 126.18 118.18
1,210 1,220 161.95 150.95 138.95 127.95 119.95
1,220 1,230 164.71 152.71 140.71 129.71 121.71
1,230 1,240 166.48 155.48 143.48 131.48 123.48
1,240 1,250 169.24 157.24 145.24 134.24 125.24
1,250 1,260 171.01 160.01 148.01 136.01 127.01
1,260 1,270 173.77 161.77 149.77 138.77 128.77
1,270 1,280 175.54 164.54 152.54 140.54 130.54
1,280 1,290 178.30 166.30 154.30 143.30 132.30
1,290 1,300 180.07 169.07 157.07 145.07 134.07
1,300 1,310 182.83 170.83 158.83 147.83 135.83
1,310 1,320 184.60 173.60 161.60 149.60 138.60
1,320 1,330 187.36 175.36 163.36 152.36 140.36
1,330 1,340 189.13 178.13 166.13 154.13 143.13
1,340 1,350 191.89 179.89 167.89 156.89 144.89
1,350 1,360 193.66 182.66 170.66 158.66 147.66
1,360 1,370 196.42 184.42 172.42 161.42 149.42
1,370 1,380 198.19 187.19 175.19 163.19 152.19
1,380 1,390 200.95 188.95 176.95 165.95 153.95
1,390 1,400 202.72 191.72 179.72 167.72 156.72
1,400 1,410 205.48 193.48 181.48 170.48 158.48
1,410 1,420 207.25 196.25 184.25 172.25 161.25
1,420 1,430 210.01 198.01 186.01 175.01 163.01
1,430 1,440 211.78 200.78 188.78 176.78 165.78
1,440 1,450 214.54 202.54 190.54 179.54 167.54
1,450 1,460 216.31 205.31 193.31 181.31 170.31
1,460 1,470 219.07 207.07 195.07 184.07 172.07
1,470 1,480 220.84 209.84 197.84 185.84 174.84
--------------------------------------------------------------
$1,480 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
SINGLE Persons -- BIWEEKLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $105 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
105 110 $10.22 $8.22 $8.22 $8.22 $8.22 $8.22
110 115 10.61 8.61 8.61 8.61 8.61 8.61
115 120 11.99 8.99 8.99 8.99 8.99 8.99
120 125 12.37 9.37 9.37 9.37 9.37 9.37
125 130 13.75 9.75 9.75 9.75 9.75 9.75
130 135 14.14 10.14 10.14 10.14 10.14 10.14
135 140 15.52 10.52 10.52 10.52 10.52 10.52
140 145 15.90 10.90 10.90 10.90 10.90 10.90
145 150 17.28 11.28 11.28 11.28 11.28 11.28
150 155 17.67 11.67 11.67 11.67 11.67 11.67
155 160 19.05 12.05 12.05 12.05 12.05 12.05
160 165 19.43 12.43 12.43 12.43 12.43 12.43
165 170 20.81 12.81 12.81 12.81 12.81 12.81
170 175 21.20 13.20 13.20 13.20 13.20 13.20
175 180 22.58 13.58 13.58 13.58 13.58 13.58
180 185 22.96 13.96 13.96 13.96 13.96 13.96
185 190 24.34 14.34 14.34 14.34 14.34 14.34
190 195 24.73 14.73 14.73 14.73 14.73 14.73
195 200 26.11 15.11 15.11 15.11 15.11 15.11
200 205 26.49 15.49 15.49 15.49 15.49 15.49
205 210 27.87 15.87 15.87 15.87 15.87 15.87
210 215 28.26 16.26 16.26 16.26 16.26 16.26
215 220 29.64 16.64 16.64 16.64 16.64 16.64
220 225 30.02 17.02 17.02 17.02 17.02 17.02
225 230 31.40 17.40 17.40 17.40 17.40 17.40
230 235 31.79 17.79 17.79 17.79 17.79 17.79
235 240 33.17 18.17 18.17 18.17 18.17 18.17
240 245 33.55 18.55 18.55 18.55 18.55 18.55
245 250 34.93 18.93 18.93 18.93 18.93 18.93
250 260 36.51 20.51 19.51 19.51 19.51 19.51
260 270 38.27 22.27 20.27 20.27 20.27 20.27
270 280 40.04 24.04 21.04 21.04 21.04 21.04
280 290 41.80 25.80 21.80 21.80 21.80 21.80
290 300 43.57 27.57 22.57 22.57 22.57 22.57
300 310 45.33 29.33 23.33 23.33 23.33 23.33
310 320 47.10 31.10 24.10 24.10 24.10 24.10
320 330 48.86 32.86 24.86 24.86 24.86 24.86
330 340 50.63 34.63 25.63 25.63 25.63 25.63
340 350 52.39 36.39 26.39 26.39 26.39 26.39
350 360 54.16 38.16 27.16 27.16 27.16 27.16
360 370 55.92 39.92 27.92 27.92 27.92 27.92
370 380 57.69 41.69 28.69 28.69 28.69 28.69
380 390 59.45 43.45 29.45 29.45 29.45 29.45
390 400 61.22 45.22 30.22 30.22 30.22 30.22
400 410 62.98 46.98 31.98 30.98 30.98 30.98
410 420 64.75 48.75 33.75 31.75 31.75 31.75
420 430 66.51 50.51 35.51 32.51 32.51 32.51
430 440 68.28 52.28 37.28 33.28 33.28 33.28
440 450 70.04 54.04 39.04 34.04 34.04 34.04
450 460 71.81 55.81 40.81 34.81 34.81 34.81
460 470 74.57 57.57 42.57 35.57 35.57 35.57
470 480 76.34 59.34 44.34 36.34 36.34 36.34
480 490 79.10 61.10 46.10 37.10 37.10 37.10
490 500 80.87 62.87 47.87 37.87 37.87 37.87
500 520 84.02 66.02 50.02 39.02 39.02 39.02
520 540 88.55 69.55 53.55 40.55 40.55 40.55
540 560 93.08 73.08 57.08 42.08 42.08 42.08
560 580 97.61 76.61 60.61 44.61 43.61 43.61
580 600 102.14 80.14 64.14 48.14 45.14 45.14
600 620 106.67 83.67 67.67 51.67 46.67 46.67
620 640 111.20 88.20 71.20 55.20 48.20 48.20
640 660 115.73 92.73 74.73 58.73 49.73 49.73
660 680 120.26 97.26 78.26 62.26 51.26 51.26
680 700 124.79 101.79 81.79 65.79 52.79 52.79
700 720 129.32 106.32 85.32 69.32 54.32 54.32
720 740 133.85 110.85 88.85 72.85 57.85 55.85
740 760 138.38 115.38 92.38 76.38 61.38 57.38
760 780 142.91 119.91 96.91 79.91 64.91 58.91
780 800 147.44 124.44 101.44 83.44 68.44 60.44
800 820 151.97 128.97 105.97 86.97 71.97 61.97
820 840 156.50 133.50 110.50 90.50 75.50 63.50
840 860 161.03 138.03 115.03 94.03 79.03 65.03
860 880 165.56 142.56 119.56 97.56 82.56 66.56
880 900 170.09 147.09 124.09 101.09 86.09 70.09
900 920 174.62 151.62 128.62 104.62 89.62 73.62
920 940 179.15 156.15 133.15 109.15 93.15 77.15
940 960 183.68 160.68 137.68 113.68 96.68 80.68
960 980 188.21 165.21 142.21 118.21 100.21 84.21
980 1,000 192.74 169.74 146.74 122.74 103.74 87.74
1,000 1,020 197.27 174.27 151.27 127.27 107.27 91.27
1,020 1,040 201.80 178.80 155.80 131.80 110.80 94.80
1,040 1,060 206.33 183.33 160.33 136.33 114.33 98.33
1,060 1,080 210.86 187.86 164.86 140.86 117.86 101.86
1,080 1,100 215.39 192.39 169.39 145.39 122.39 105.39
1,100 1,120 219.92 196.92 173.92 149.92 126.92 108.92
1,120 1,140 224.45 201.45 178.45 154.45 131.45 112.45
1,140 1,160 228.98 205.98 182.98 158.98 135.98 115.98
1,160 1,180 233.51 210.51 187.51 163.51 140.51 119.51
1,180 1,200 238.04 215.04 192.04 168.04 145.04 123.04
1,200 1,220 242.57 219.57 196.57 172.57 149.57 126.57
1,220 1,240 247.10 224.10 201.10 177.10 154.10 130.10
1,240 1,260 251.63 228.63 205.63 181.63 158.63 134.63
1,260 1,280 256.16 233.16 210.16 186.16 163.16 139.16
1,280 1,300 260.69 237.69 214.69 190.69 167.69 143.69
1,300 1,320 265.22 242.22 219.22 195.22 172.22 148.22
1,320 1,340 269.75 246.75 223.75 199.75 176.75 152.75
1,340 1,360 274.28 251.28 228.28 204.28 181.28 157.28
1,360 1,380 278.81 255.81 232.81 208.81 185.81 161.81
1,380 1,400 283.34 260.34 237.34 213.34 190.34 166.34
1,400 1,420 287.87 264.87 241.87 217.87 194.87 170.87
1,420 1,440 292.40 269.40 246.40 222.40 199.40 175.40
1,440 1,460 296.93 273.93 250.93 226.93 203.93 179.93
1,460 1,480 301.46 278.46 255.46 231.46 208.46 184.46
1,480 1,500 305.99 282.99 259.99 235.99 212.99 188.99
1,500 1,520 310.52 287.52 264.52 240.52 217.52 193.52
1,520 1,540 315.05 292.05 269.05 245.05 222.05 198.05
1,540 1,560 319.58 296.58 273.58 249.58 226.58 202.58
1,560 1,580 326.11 301.11 278.11 254.11 231.11 207.11
1,580 1,600 332.64 305.64 282.64 258.64 235.64 211.64
1,600 1,620 339.17 310.17 287.17 263.17 240.17 216.17
1,620 1,640 345.70 314.70 291.70 267.70 244.70 220.70
1,640 1,660 352.23 319.23 296.23 272.23 249.23 225.23
1,660 1,680 358.76 323.76 300.76 276.76 253.76 229.76
1,680 1,700 365.29 328.29 305.29 281.29 258.29 234.29
1,700 1,720 371.82 333.82 309.82 285.82 262.82 238.82
1,720 1,740 378.35 340.35 314.35 290.35 267.35 243.35
1,740 1,760 384.88 346.88 318.88 294.88 271.88 247.88
1,760 1,780 391.41 353.41 323.41 299.41 276.41 252.41
1,780 1,800 397.94 359.94 327.94 303.94 280.94 256.94
1,800 1,820 404.47 366.47 332.47 308.47 285.47 261.47
1,820 1,840 411.00 373.00 337.00 313.00 290.00 266.00
1,840 1,860 417.53 379.53 341.53 317.53 294.53 270.53
1,860 1,880 424.06 386.06 347.06 322.06 299.06 275.06
1,880 1,900 430.59 392.59 353.59 326.59 303.59 279.59
1,900 1,920 437.12 399.12 360.12 331.12 308.12 284.12
1,920 1,940 443.65 405.65 366.65 335.65 312.65 288.65
1,940 1,960 450.18 412.18 373.18 340.18 317.18 293.18
1,960 1,980 456.71 418.71 379.71 344.71 321.71 297.71
1,980 2,000 463.24 425.24 386.24 349.24 326.24 302.24
2,000 2,020 469.77 431.77 392.77 353.77 330.77 306.77
2,020 2,040 476.30 438.30 399.30 360.30 335.30 311.30
2,040 2,060 482.83 444.83 405.83 366.83 339.83 315.83
2,060 2,080 489.36 451.36 412.36 373.36 344.36 320.36
2,080 2,100 495.89 457.89 418.89 379.89 348.89 324.89
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $105 7.65% 7.65% 7.65% 7.65% 7.65%
105 110 $8.22 $8.22 $8.22 $8.22 $8.22
110 115 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 79.80 78.80 78.80 78.80 78.80
1,040 1,060 83.33 80.33 80.33 80.33 80.33
1,060 1,080 86.86 81.86 81.86 81.86 81.86
1,080 1,100 90.39 83.39 83.39 83.39 83.39
1,100 1,120 93.92 84.92 84.92 84.92 84.92
1,120 1,140 97.45 86.45 86.45 86.45 86.45
1,140 1,160 100.98 87.98 87.98 87.98 87.98
1,160 1,180 104.51 89.51 89.51 89.51 89.51
1,180 1,200 108.04 92.04 91.04 91.04 91.04
1,200 1,220 111.57 95.57 92.57 92.57 92.57
1,220 1,240 115.10 99.10 94.10 94.10 94.10
1,240 1,260 118.63 102.63 95.63 95.63 95.63
1,260 1,280 122.16 106.16 97.16 97.16 97.16
1,280 1,300 125.69 109.69 98.69 98.69 98.69
1,300 1,320 129.22 113.22 100.22 100.22 100.22
1,320 1,340 132.75 116.75 101.75 101.75 101.75
1,340 1,360 136.28 120.28 105.28 103.28 103.28
1,360 1,380 139.81 123.81 108.81 104.81 104.81
1,380 1,400 143.34 127.34 112.34 106.34 106.34
1,400 1,420 147.87 130.87 115.87 107.87 107.87
1,420 1,440 152.40 134.40 119.40 109.40 109.40
1,440 1,460 156.93 137.93 122.93 110.93 110.93
1,460 1,480 161.46 141.46 126.46 112.46 112.46
1,480 1,500 165.99 144.99 129.99 113.99 113.99
1,500 1,520 170.52 148.52 133.52 117.52 115.52
1,520 1,540 175.05 152.05 137.05 121.05 117.05
1,540 1,560 179.58 156.58 140.58 124.58 118.58
1,560 1,580 184.11 161.11 144.11 128.11 120.11
1,580 1,600 188.64 165.64 147.64 131.64 121.64
1,600 1,620 193.17 170.17 151.17 135.17 123.17
1,620 1,640 197.70 174.70 154.70 138.70 124.70
1,640 1,660 202.23 179.23 158.23 142.23 126.23
1,660 1,680 206.76 183.76 161.76 145.76 129.76
1,680 1,700 211.29 188.29 165.29 149.29 133.29
1,700 1,720 215.82 192.82 168.82 152.82 136.82
1,720 1,740 220.35 197.35 173.35 156.35 140.35
1,740 1,760 224.88 201.88 177.88 159.88 143.88
1,760 1,780 229.41 206.41 182.41 163.41 147.41
1,780 1,800 233.94 210.94 186.94 166.94 150.94
1,800 1,820 238.47 215.47 191.47 170.47 154.47
1,820 1,840 243.00 220.00 196.00 174.00 158.00
1,840 1,860 247.53 224.53 200.53 177.53 161.53
1,860 1,880 252.06 229.06 205.06 182.06 165.06
1,880 1,900 256.59 233.59 209.59 186.59 168.59
1,900 1,920 261.12 238.12 214.12 191.12 172.12
1,920 1,940 265.65 242.65 218.65 195.65 175.65
1,940 1,960 270.18 247.18 223.18 200.18 179.18
1,960 1,980 274.71 251.71 227.71 204.71 182.71
1,980 2,000 279.24 256.24 232.24 209.24 186.24
2,000 2,020 283.77 260.77 236.77 213.77 190.77
2,020 2,040 288.30 265.30 241.30 218.30 195.30
2,040 2,060 292.83 269.83 245.83 222.83 199.83
2,060 2,080 297.36 274.36 250.36 227.36 204.36
2,080 2,100 301.89 278.89 254.89 231.89 208.89
----------------------------------------------------------------------
$2,100 and Do not use this table. See page 48
over for instructions.
----------------------------------------------------------------------
MARRIED Persons -- BIWEEKLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $335 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
335 345 $27.01 $26.01 $26.01 $26.01 $26.01 $26.01
345 355 28.78 26.78 26.78 26.78 26.78 26.78
355 365 30.54 27.54 27.54 27.54 27.54 27.54
365 375 32.31 28.31 28.31 28.31 28.31 28.31
375 385 34.07 29.07 29.07 29.07 29.07 29.07
385 395 35.84 29.84 29.84 29.84 29.84 29.84
395 405 37.60 30.60 30.60 30.60 30.60 30.60
405 415 39.37 31.37 31.37 31.37 31.37 31.37
415 425 41.13 32.13 32.13 32.13 32.13 32.13
425 435 42.90 32.90 32.90 32.90 32.90 32.90
435 445 44.66 33.66 33.66 33.66 33.66 33.66
445 455 46.43 34.43 34.43 34.43 34.43 34.43
455 465 48.19 35.19 35.19 35.19 35.19 35.19
465 475 49.96 35.96 35.96 35.96 35.96 35.96
475 485 51.72 36.72 36.72 36.72 36.72 36.72
485 495 53.49 37.49 37.49 37.49 37.49 37.49
495 505 55.25 39.25 38.25 38.25 38.25 38.25
505 525 57.40 42.40 39.40 39.40 39.40 39.40
525 545 60.93 45.93 40.93 40.93 40.93 40.93
545 565 64.46 49.46 42.46 42.46 42.46 42.46
565 585 67.99 52.99 43.99 43.99 43.99 43.99
585 605 71.52 56.52 45.52 45.52 45.52 45.52
605 625 75.05 60.05 47.05 47.05 47.05 47.05
625 645 78.58 63.58 48.58 48.58 48.58 48.58
645 665 82.11 67.11 51.11 50.11 50.11 50.11
665 685 85.64 70.64 54.64 51.64 51.64 51.64
685 705 89.17 74.17 58.17 53.17 53.17 53.17
705 725 92.70 77.70 61.70 54.70 54.70 54.70
725 745 96.23 81.23 65.23 56.23 56.23 56.23
745 765 99.76 84.76 68.76 57.76 57.76 57.76
765 785 103.29 88.29 72.29 59.29 59.29 59.29
785 805 106.82 91.82 75.82 60.82 60.82 60.82
805 825 110.35 95.35 79.35 64.35 62.35 62.35
825 845 113.88 98.88 82.88 67.88 63.88 63.88
845 865 117.41 102.41 86.41 71.41 65.41 65.41
865 885 120.94 105.94 89.94 74.94 66.94 66.94
885 905 124.47 109.47 93.47 78.47 68.47 68.47
905 925 128.00 113.00 97.00 82.00 70.00 70.00
925 945 131.53 116.53 100.53 85.53 71.53 71.53
945 965 135.06 120.06 104.06 89.06 73.06 73.06
965 985 138.59 123.59 107.59 92.59 76.59 74.59
985 1,005 142.12 127.12 111.12 96.12 80.12 76.12
1,005 1,025 145.65 130.65 114.65 99.65 83.65 77.65
1,025 1,045 149.18 134.18 118.18 103.18 87.18 79.18
1,045 1,065 152.71 137.71 121.71 106.71 90.71 80.71
1,065 1,085 157.24 141.24 125.24 110.24 94.24 82.24
1,085 1,105 161.77 144.77 128.77 113.77 97.77 83.77
1,105 1,125 166.30 148.30 132.30 117.30 101.30 85.30
1,125 1,145 170.83 151.83 135.83 120.83 104.83 88.83
1,145 1,165 175.36 155.36 139.36 124.36 108.36 92.36
1,165 1,185 179.89 158.89 142.89 127.89 111.89 95.89
1,185 1,205 184.42 162.42 146.42 131.42 115.42 99.42
1,205 1,225 188.95 165.95 149.95 134.95 118.95 102.95
1,225 1,245 193.48 170.48 153.48 138.48 122.48 106.48
1,245 1,265 198.01 175.01 157.01 142.01 126.01 110.01
1,265 1,285 202.54 179.54 160.54 145.54 129.54 113.54
1,285 1,305 207.07 184.07 164.07 149.07 133.07 117.07
1,305 1,325 211.60 188.60 167.60 152.60 136.60 120.60
1,325 1,345 216.13 193.13 171.13 156.13 140.13 124.13
1,345 1,365 220.66 197.66 174.66 159.66 143.66 127.66
1,365 1,385 225.19 202.19 179.19 163.19 147.19 131.19
1,385 1,405 229.72 206.72 183.72 166.72 150.72 134.72
1,405 1,425 234.25 211.25 188.25 170.25 154.25 138.25
1,425 1,445 238.78 215.78 192.78 173.78 157.78 141.78
1,445 1,465 243.31 220.31 197.31 177.31 161.31 145.31
1,465 1,485 247.84 224.84 201.84 180.84 164.84 148.84
1,485 1,505 252.37 229.37 206.37 184.37 168.37 152.37
1,505 1,525 256.90 233.90 210.90 187.90 171.90 155.90
1,525 1,545 261.43 238.43 215.43 191.43 175.43 159.43
1,545 1,565 265.96 242.96 219.96 195.96 178.96 162.96
1,565 1,585 270.49 247.49 224.49 200.49 182.49 166.49
1,585 1,605 275.02 252.02 229.02 205.02 186.02 170.02
1,605 1,625 279.55 256.55 233.55 209.55 189.55 173.55
1,625 1,645 284.08 261.08 238.08 214.08 193.08 177.08
1,645 1,665 288.61 265.61 242.61 218.61 196.61 180.61
1,665 1,685 293.14 270.14 247.14 223.14 200.14 184.14
1,685 1,705 297.67 274.67 251.67 227.67 204.67 187.67
1,705 1,725 302.20 279.20 256.20 232.20 209.20 191.20
1,725 1,745 306.73 283.73 260.73 236.73 213.73 194.73
1,745 1,765 311.26 288.26 265.26 241.26 218.26 198.26
1,765 1,785 315.79 292.79 269.79 245.79 222.79 201.79
1,785 1,805 320.32 297.32 274.32 250.32 227.32 205.32
1,805 1,825 324.85 301.85 278.85 254.85 231.85 208.85
1,825 1,845 329.38 306.38 283.38 259.38 236.38 213.38
1,845 1,865 333.91 310.91 287.91 263.91 240.91 217.91
1,865 1,885 338.44 315.44 292.44 268.44 245.44 222.44
1,885 1,905 342.97 319.97 296.97 272.97 249.97 226.97
1,905 1,925 347.50 324.50 301.50 277.50 254.50 231.50
1,925 1,945 352.03 329.03 306.03 282.03 259.03 236.03
1,945 1,965 356.56 333.56 310.56 286.56 263.56 240.56
1,965 1,985 361.09 338.09 315.09 291.09 268.09 245.09
1,985 2,005 365.62 342.62 319.62 295.62 272.62 249.62
2,005 2,025 370.15 347.15 324.15 300.15 277.15 254.15
2,025 2,045 374.68 351.68 328.68 304.68 281.68 258.68
2,045 2,065 379.21 356.21 333.21 309.21 286.21 263.21
2,065 2,085 383.74 360.74 337.74 313.74 290.74 267.74
2,085 2,105 388.27 365.27 342.27 318.27 295.27 272.27
2,105 2,125 392.80 369.80 346.80 322.80 299.80 276.80
2,125 2,145 397.33 374.33 351.33 327.33 304.33 281.33
2,145 2,165 401.86 378.86 355.86 331.86 308.86 285.86
2,165 2,185 406.39 383.39 360.39 336.39 313.39 290.39
2,185 2,205 410.92 387.92 364.92 340.92 317.92 294.92
2,205 2,225 415.45 392.45 369.45 345.45 322.45 299.45
2,225 2,245 419.98 396.98 373.98 349.98 326.98 303.98
2,245 2,265 424.51 401.51 378.51 354.51 331.51 308.51
2,265 2,285 429.04 406.04 383.04 359.04 336.04 313.04
2,285 2,305 433.57 410.57 387.57 363.57 340.57 317.57
2,305 2,325 438.10 415.10 392.10 368.10 345.10 322.10
2,325 2,345 442.63 419.63 396.63 372.63 349.63 326.63
2,345 2,365 447.16 424.16 401.16 377.16 354.16 331.16
2,365 2,385 451.69 428.69 405.69 381.69 358.69 335.69
2,385 2,405 456.22 433.22 410.22 386.22 363.22 340.22
2,405 2,425 460.75 437.75 414.75 390.75 367.75 344.75
2,425 2,445 465.28 442.28 419.28 395.28 372.28 349.28
2,445 2,465 469.81 446.81 423.81 399.81 376.81 353.81
2,465 2,485 474.34 451.34 428.34 404.34 381.34 358.34
2,485 2,505 478.87 455.87 432.87 408.87 385.87 362.87
2,505 2,525 483.40 460.40 437.40 413.40 390.40 367.40
2,525 2,545 487.93 464.93 441.93 417.93 394.93 371.93
2,545 2,565 492.46 469.46 446.46 422.46 399.46 376.46
2,565 2,585 496.99 473.99 450.99 426.99 403.99 380.99
2,585 2,605 501.52 478.52 455.52 431.52 408.52 385.52
2,605 2,625 506.05 483.05 460.05 436.05 413.05 390.05
2,625 2,645 510.58 487.58 464.58 440.58 417.58 394.58
2,645 2,665 515.11 492.11 469.11 445.11 422.11 399.11
2,665 2,685 519.64 496.64 473.64 449.64 426.64 403.64
2,685 2,705 524.17 501.17 478.17 454.17 431.17 408.17
2,705 2,725 528.70 505.70 482.70 458.70 435.70 412.70
2,725 2,745 533.23 510.23 487.23 463.23 440.23 417.23
2,745 2,765 537.76 514.76 491.76 467.76 444.76 421.76
2,765 2,785 542.29 519.29 496.29 472.29 449.29 426.29
2,785 2,805 546.82 523.82 500.82 476.82 453.82 430.82
2,805 2,825 551.35 528.35 505.35 481.35 458.35 435.35
2,825 2,845 555.88 532.88 509.88 485.88 462.88 439.88
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $335 7.65% 7.65% 7.65% 7.65% 7.65%
335 345 $26.01 $26.01 $26.01 $26.01 $26.01
345 355 26.78 26.78 26.78 26.78 26.78
355 365 27.54 27.54 27.54 27.54 27.54
365 375 28.31 28.31 28.31 28.31 28.31
375 385 29.07 29.07 29.07 29.07 29.07
385 395 29.84 29.84 29.84 29.84 29.84
395 405 30.60 30.60 30.60 30.60 30.60
405 415 31.37 31.37 31.37 31.37 31.37
415 425 32.13 32.13 32.13 32.13 32.13
425 435 32.90 32.90 32.90 32.90 32.90
435 445 33.66 33.66 33.66 33.66 33.66
445 455 34.43 34.43 34.43 34.43 34.43
455 465 35.19 35.19 35.19 35.19 35.19
465 475 35.96 35.96 35.96 35.96 35.96
475 485 36.72 36.72 36.72 36.72 36.72
485 495 37.49 37.49 37.49 37.49 37.49
495 505 38.25 38.25 38.25 38.25 38.25
505 525 39.40 39.40 39.40 39.40 39.40
525 545 40.93 40.93 40.93 40.93 40.93
545 565 42.46 42.46 42.46 42.46 42.46
565 585 43.99 43.99 43.99 43.99 43.99
585 605 45.52 45.52 45.52 45.52 45.52
605 625 47.05 47.05 47.05 47.05 47.05
625 645 48.58 48.58 48.58 48.58 48.58
645 665 50.11 50.11 50.11 50.11 50.11
665 685 51.64 51.64 51.64 51.64 51.64
685 705 53.17 53.17 53.17 53.17 53.17
705 725 54.70 54.70 54.70 54.70 54.70
725 745 56.23 56.23 56.23 56.23 56.23
745 765 57.76 57.76 57.76 57.76 57.76
765 785 59.29 59.29 59.29 59.29 59.29
785 805 60.82 60.82 60.82 60.82 60.82
805 825 62.35 62.35 62.35 62.35 62.35
825 845 63.88 63.88 63.88 63.88 63.88
845 865 65.41 65.41 65.41 65.41 65.41
865 885 66.94 66.94 66.94 66.94 66.94
885 905 68.47 68.47 68.47 68.47 68.47
905 925 70.00 70.00 70.00 70.00 70.00
925 945 71.53 71.53 71.53 71.53 71.53
945 965 73.06 73.06 73.06 73.06 73.06
965 985 74.59 74.59 74.59 74.59 74.59
985 1,005 76.12 76.12 76.12 76.12 76.12
1,005 1,025 77.65 77.65 77.65 77.65 77.65
1,025 1,045 79.18 79.18 79.18 79.18 79.18
1,045 1,065 80.71 80.71 80.71 80.71 80.71
1,065 1,085 82.24 82.24 82.24 82.24 82.24
1,085 1,105 83.77 83.77 83.77 83.77 83.77
1,105 1,125 85.30 85.30 85.30 85.30 85.30
1,125 1,145 86.83 86.83 86.83 86.83 86.83
1,145 1,165 88.36 88.36 88.36 88.36 88.36
1,165 1,185 89.89 89.89 89.89 89.89 89.89
1,185 1,205 91.42 91.42 91.42 91.42 91.42
1,205 1,225 92.95 92.95 92.95 92.95 92.95
1,225 1,245 94.48 94.48 94.48 94.48 94.48
1,245 1,265 96.01 96.01 96.01 96.01 96.01
1,265 1,285 98.54 97.54 97.54 97.54 97.54
1,285 1,305 102.07 99.07 99.07 99.07 99.07
1,305 1,325 105.60 100.60 100.60 100.60 100.60
1,325 1,345 109.13 102.13 102.13 102.13 102.13
1,345 1,365 112.66 103.66 103.66 103.66 103.66
1,365 1,385 116.19 105.19 105.19 105.19 105.19
1,385 1,405 119.72 106.72 106.72 106.72 106.72
1,405 1,425 123.25 108.25 108.25 108.25 108.25
1,425 1,445 126.78 110.78 109.78 109.78 109.78
1,445 1,465 130.31 114.31 111.31 111.31 111.31
1,465 1,485 133.84 117.84 112.84 112.84 112.84
1,485 1,505 137.37 121.37 114.37 114.37 114.37
1,505 1,525 140.90 124.90 115.90 115.90 115.90
1,525 1,545 144.43 128.43 117.43 117.43 117.43
1,545 1,565 147.96 131.96 118.96 118.96 118.96
1,565 1,585 151.49 135.49 120.49 120.49 120.49
1,585 1,605 155.02 139.02 124.02 122.02 122.02
1,605 1,625 158.55 142.55 127.55 123.55 123.55
1,625 1,645 162.08 146.08 131.08 125.08 125.08
1,645 1,665 165.61 149.61 134.61 126.61 126.61
1,665 1,685 169.14 153.14 138.14 128.14 128.14
1,685 1,705 172.67 156.67 141.67 129.67 129.67
1,705 1,725 176.20 160.20 145.20 131.20 131.20
1,725 1,745 179.73 163.73 148.73 132.73 132.73
1,745 1,765 183.26 167.26 152.26 136.26 134.26
1,765 1,785 186.79 170.79 155.79 139.79 135.79
1,785 1,805 190.32 174.32 159.32 143.32 137.32
1,805 1,825 193.85 177.85 162.85 146.85 138.85
1,825 1,845 197.38 181.38 166.38 150.38 140.38
1,845 1,865 200.91 184.91 169.91 153.91 141.91
1,865 1,885 204.44 188.44 173.44 157.44 143.44
1,885 1,905 207.97 191.97 176.97 160.97 144.97
1,905 1,925 211.50 195.50 180.50 164.50 148.50
1,925 1,945 215.03 199.03 184.03 168.03 152.03
1,945 1,965 218.56 202.56 187.56 171.56 155.56
1,965 1,985 222.09 206.09 191.09 175.09 159.09
1,985 2,005 225.62 209.62 194.62 178.62 162.62
2,005 2,025 230.15 213.15 198.15 182.15 166.15
2,025 2,045 234.68 216.68 201.68 185.68 169.68
2,045 2,065 239.21 220.21 205.21 189.21 173.21
2,065 2,085 243.74 223.74 208.74 192.74 176.74
2,085 2,105 248.27 227.27 212.27 196.27 180.27
2,105 2,125 252.80 230.80 215.80 199.80 183.80
2,125 2,145 257.33 234.33 219.33 203.33 187.33
2,145 2,165 261.86 238.86 222.86 206.86 190.86
2,165 2,185 266.39 243.39 226.39 210.39 194.39
2,185 2,205 270.92 247.92 229.92 213.92 197.92
2,205 2,225 275.45 252.45 233.45 217.45 201.45
2,225 2,245 279.98 256.98 236.98 220.98 204.98
2,245 2,265 284.51 261.51 240.51 224.51 208.51
2,265 2,285 289.04 266.04 244.04 228.04 212.04
2,285 2,305 293.57 270.57 247.57 231.57 215.57
2,305 2,325 298.10 275.10 252.10 235.10 219.10
2,325 2,345 302.63 279.63 256.63 238.63 222.63
2,345 2,365 307.16 284.16 261.16 242.16 226.16
2,365 2,385 311.69 288.69 265.69 245.69 229.69
2,385 2,405 316.22 293.22 270.22 249.22 233.22
2,405 2,425 320.75 297.75 274.75 252.75 236.75
2,425 2,445 325.28 302.28 279.28 256.28 240.28
2,445 2,465 329.81 306.81 283.81 259.81 243.81
2,465 2,485 334.34 311.34 288.34 264.34 247.34
2,485 2,505 338.87 315.87 292.87 268.87 250.87
2,505 2,525 343.40 320.40 297.40 273.40 254.40
2,525 2,545 347.93 324.93 301.93 277.93 257.93
2,545 2,565 352.46 329.46 306.46 282.46 261.46
2,565 2,585 356.99 333.99 310.99 286.99 264.99
2,585 2,605 361.52 338.52 315.52 291.52 268.52
2,605 2,625 366.05 343.05 320.05 296.05 273.05
2,625 2,645 370.58 347.58 324.58 300.58 277.58
2,645 2,665 375.11 352.11 329.11 305.11 282.11
2,665 2,685 379.64 356.64 333.64 309.64 286.64
2,685 2,705 384.17 361.17 338.17 314.17 291.17
2,705 2,725 388.70 365.70 342.70 318.70 295.70
2,725 2,745 393.23 370.23 347.23 323.23 300.23
2,745 2,765 397.76 374.76 351.76 327.76 304.76
2,765 2,785 402.29 379.29 356.29 332.29 309.29
2,785 2,805 406.82 383.82 360.82 336.82 313.82
2,805 2,825 411.35 388.35 365.35 341.35 318.35
2,825 2,845 415.88 392.88 369.88 345.88 322.88
--------------------------------------------------------------
$2,845 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
SINGLE Persons -- SEMIMONTHLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $115 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
115 120 $10.99 $8.99 $8.99 $8.99 $8.99 $8.99
120 125 12.37 9.37 9.37 9.37 9.37 9.37
125 130 12.75 9.75 9.75 9.75 9.75 9.75
130 135 14.14 10.14 10.14 10.14 10.14 10.14
135 140 14.52 10.52 10.52 10.52 10.52 10.52
140 145 15.90 10.90 10.90 10.90 10.90 10.90
145 150 16.28 11.28 11.28 11.28 11.28 11.28
150 155 17.67 11.67 11.67 11.67 11.67 11.67
155 160 18.05 12.05 12.05 12.05 12.05 12.05
160 165 19.43 12.43 12.43 12.43 12.43 12.43
165 170 19.81 12.81 12.81 12.81 12.81 12.81
170 175 21.20 13.20 13.20 13.20 13.20 13.20
175 180 21.58 13.58 13.58 13.58 13.58 13.58
180 185 22.96 13.96 13.96 13.96 13.96 13.96
185 190 23.34 14.34 14.34 14.34 14.34 14.34
190 195 24.73 14.73 14.73 14.73 14.73 14.73
195 200 25.11 15.11 15.11 15.11 15.11 15.11
200 205 26.49 15.49 15.49 15.49 15.49 15.49
205 210 26.87 15.87 15.87 15.87 15.87 15.87
210 215 28.26 16.26 16.26 16.26 16.26 16.26
215 220 28.64 16.64 16.64 16.64 16.64 16.64
220 225 30.02 17.02 17.02 17.02 17.02 17.02
225 230 30.40 17.40 17.40 17.40 17.40 17.40
230 235 31.79 17.79 17.79 17.79 17.79 17.79
235 240 32.17 18.17 18.17 18.17 18.17 18.17
240 245 33.55 18.55 18.55 18.55 18.55 18.55
245 250 33.93 18.93 18.93 18.93 18.93 18.93
250 260 35.51 19.51 19.51 19.51 19.51 19.51
260 270 37.27 20.27 20.27 20.27 20.27 20.27
270 280 39.04 22.04 21.04 21.04 21.04 21.04
280 290 40.80 23.80 21.80 21.80 21.80 21.80
290 300 42.57 25.57 22.57 22.57 22.57 22.57
300 310 44.33 27.33 23.33 23.33 23.33 23.33
310 320 46.10 29.10 24.10 24.10 24.10 24.10
320 330 47.86 30.86 24.86 24.86 24.86 24.86
330 340 49.63 32.63 25.63 25.63 25.63 25.63
340 350 51.39 34.39 26.39 26.39 26.39 26.39
350 360 53.16 36.16 27.16 27.16 27.16 27.16
360 370 54.92 37.92 27.92 27.92 27.92 27.92
370 380 56.69 39.69 28.69 28.69 28.69 28.69
380 390 58.45 41.45 29.45 29.45 29.45 29.45
390 400 60.22 43.22 30.22 30.22 30.22 30.22
400 410 61.98 44.98 30.98 30.98 30.98 30.98
410 420 63.75 46.75 31.75 31.75 31.75 31.75
420 430 65.51 48.51 32.51 32.51 32.51 32.51
430 440 67.28 50.28 33.28 33.28 33.28 33.28
440 450 69.04 52.04 35.04 34.04 34.04 34.04
450 460 70.81 53.81 36.81 34.81 34.81 34.81
460 470 72.57 55.57 38.57 35.57 35.57 35.57
470 480 74.34 57.34 40.34 36.34 36.34 36.34
480 490 76.10 59.10 42.10 37.10 37.10 37.10
490 500 77.87 60.87 43.87 37.87 37.87 37.87
500 520 82.02 64.02 47.02 39.02 39.02 39.02
520 540 86.55 67.55 50.55 40.55 40.55 40.55
540 560 91.08 71.08 54.08 42.08 42.08 42.08
560 580 95.61 74.61 57.61 43.61 43.61 43.61
580 600 100.14 78.14 61.14 45.14 45.14 45.14
600 620 104.67 81.67 64.67 47.67 46.67 46.67
620 640 109.20 85.20 68.20 51.20 48.20 48.20
640 660 113.73 88.73 71.73 54.73 49.73 49.73
660 680 118.26 92.26 75.26 58.26 51.26 51.26
680 700 122.79 96.79 78.79 61.79 52.79 52.79
700 720 127.32 101.32 82.32 65.32 54.32 54.32
720 740 131.85 105.85 85.85 68.85 55.85 55.85
740 760 136.38 110.38 89.38 72.38 57.38 57.38
760 780 140.91 114.91 92.91 75.91 58.91 58.91
780 800 145.44 119.44 96.44 79.44 62.44 60.44
800 820 149.97 123.97 99.97 82.97 65.97 61.97
820 840 154.50 128.50 103.50 86.50 69.50 63.50
840 860 159.03 133.03 108.03 90.03 73.03 65.03
860 880 163.56 137.56 112.56 93.56 76.56 66.56
880 900 168.09 142.09 117.09 97.09 80.09 68.09
900 920 172.62 146.62 121.62 100.62 83.62 69.62
920 940 177.15 151.15 126.15 104.15 87.15 71.15
940 960 181.68 155.68 130.68 107.68 90.68 73.68
960 980 186.21 160.21 135.21 111.21 94.21 77.21
980 1,000 190.74 164.74 139.74 114.74 97.74 80.74
1,000 1,020 195.27 169.27 144.27 119.27 101.27 84.27
1,020 1,040 199.80 173.80 148.80 123.80 104.80 87.80
1,040 1,060 204.33 178.33 153.33 128.33 108.33 91.33
1,060 1,080 208.86 182.86 157.86 132.86 111.86 94.86
1,080 1,100 213.39 187.39 162.39 137.39 115.39 98.39
1,100 1,120 217.92 191.92 166.92 141.92 118.92 101.92
1,120 1,140 222.45 196.45 171.45 146.45 122.45 105.45
1,140 1,160 226.98 200.98 175.98 150.98 125.98 108.98
1,160 1,180 231.51 205.51 180.51 155.51 129.51 112.51
1,180 1,200 236.04 210.04 185.04 160.04 134.04 116.04
1,200 1,220 240.57 214.57 189.57 164.57 138.57 119.57
1,220 1,240 245.10 219.10 194.10 169.10 143.10 123.10
1,240 1,260 249.63 223.63 198.63 173.63 147.63 126.63
1,260 1,280 254.16 228.16 203.16 178.16 152.16 130.16
1,280 1,300 258.69 232.69 207.69 182.69 156.69 133.69
1,300 1,320 263.22 237.22 212.22 187.22 161.22 137.22
1,320 1,340 267.75 241.75 216.75 191.75 165.75 140.75
1,340 1,360 272.28 246.28 221.28 196.28 170.28 145.28
1,360 1,380 276.81 250.81 225.81 200.81 174.81 149.81
1,380 1,400 281.34 255.34 230.34 205.34 179.34 154.34
1,400 1,420 285.87 259.87 234.87 209.87 183.87 158.87
1,420 1,440 290.40 264.40 239.40 214.40 188.40 163.40
1,440 1,460 294.93 268.93 243.93 218.93 192.93 167.93
1,460 1,480 299.46 273.46 248.46 223.46 197.46 172.46
1,480 1,500 303.99 277.99 252.99 227.99 201.99 176.99
1,500 1,520 308.52 282.52 257.52 232.52 206.52 181.52
1,520 1,540 313.05 287.05 262.05 237.05 211.05 186.05
1,540 1,560 317.58 291.58 266.58 241.58 215.58 190.58
1,560 1,580 322.11 296.11 271.11 246.11 220.11 195.11
1,580 1,600 326.64 300.64 275.64 250.64 224.64 199.64
1,600 1,620 331.17 305.17 280.17 255.17 229.17 204.17
1,620 1,640 335.70 309.70 284.70 259.70 233.70 208.70
1,640 1,660 340.23 314.23 289.23 264.23 238.23 213.23
1,660 1,680 344.76 318.76 293.76 268.76 242.76 217.76
1,680 1,700 350.29 323.29 298.29 273.29 247.29 222.29
1,700 1,720 356.82 327.82 302.82 277.82 251.82 226.82
1,720 1,740 363.35 332.35 307.35 282.35 256.35 231.35
1,740 1,760 369.88 336.88 311.88 286.88 260.88 235.88
1,760 1,780 376.41 341.41 316.41 291.41 265.41 240.41
1,780 1,800 382.94 345.94 320.94 295.94 269.94 244.94
1,800 1,820 389.47 350.47 325.47 300.47 274.47 249.47
1,820 1,840 396.00 355.00 330.00 305.00 279.00 254.00
1,840 1,860 402.53 360.53 334.53 309.53 283.53 258.53
1,860 1,880 409.06 367.06 339.06 314.06 288.06 263.06
1,880 1,900 415.59 373.59 343.59 318.59 292.59 267.59
1,900 1,920 422.12 380.12 348.12 323.12 297.12 272.12
1,920 1,940 428.65 386.65 352.65 327.65 301.65 276.65
1,940 1,960 435.18 393.18 357.18 332.18 306.18 281.18
1,960 1,980 441.71 399.71 361.71 336.71 310.71 285.71
1,980 2,000 448.24 406.24 366.24 341.24 315.24 290.24
2,000 2,020 454.77 412.77 370.77 345.77 319.77 294.77
2,020 2,040 461.30 419.30 377.30 350.30 324.30 299.30
2,040 2,060 467.83 425.83 383.83 354.83 328.83 303.83
2,060 2,080 474.36 432.36 390.36 359.36 333.36 308.36
2,080 2,100 480.89 438.89 396.89 363.89 337.89 312.89
2,100 2,120 487.42 445.42 403.42 368.42 342.42 317.42
2,120 2,140 493.95 451.95 409.95 372.95 346.95 321.95
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $115 7.65% 7.65% 7.65% 7.65% 7.65%
115 120 $8.99 $8.99 $8.99 $8.99 $8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 88.45 86.45 86.45 86.45 86.45
1,140 1,160 91.98 87.98 87.98 87.98 87.98
1,160 1,180 95.51 89.51 89.51 89.51 89.51
1,180 1,200 99.04 91.04 91.04 91.04 91.04
1,200 1,220 102.57 92.57 92.57 92.57 92.57
1,220 1,240 106.10 94.10 94.10 94.10 94.10
1,240 1,260 109.63 95.63 95.63 95.63 95.63
1,260 1,280 113.16 97.16 97.16 97.16 97.16
1,280 1,300 116.69 99.69 98.69 98.69 98.69
1,300 1,320 120.22 103.22 100.22 100.22 100.22
1,320 1,340 123.75 106.75 101.75 101.75 101.75
1,340 1,360 127.28 110.28 103.28 103.28 103.28
1,360 1,380 130.81 113.81 104.81 104.81 104.81
1,380 1,400 134.34 117.34 106.34 106.34 106.34
1,400 1,420 137.87 120.87 107.87 107.87 107.87
1,420 1,440 141.40 124.40 109.40 109.40 109.40
1,440 1,460 144.93 127.93 110.93 110.93 110.93
1,460 1,480 148.46 131.46 114.46 112.46 112.46
1,480 1,500 151.99 134.99 117.99 113.99 113.99
1,500 1,520 156.52 138.52 121.52 115.52 115.52
1,520 1,540 161.05 142.05 125.05 117.05 117.05
1,540 1,560 165.58 145.58 128.58 118.58 118.58
1,560 1,580 170.11 149.11 132.11 120.11 120.11
1,580 1,600 174.64 152.64 135.64 121.64 121.64
1,600 1,620 179.17 156.17 139.17 123.17 123.17
1,620 1,640 183.70 159.70 142.70 126.70 124.70
1,640 1,660 188.23 163.23 146.23 130.23 126.23
1,660 1,680 192.76 167.76 149.76 133.76 127.76
1,680 1,700 197.29 172.29 153.29 137.29 129.29
1,700 1,720 201.82 176.82 156.82 140.82 130.82
1,720 1,740 206.35 181.35 160.35 144.35 132.35
1,740 1,760 210.88 185.88 163.88 147.88 133.88
1,760 1,780 215.41 190.41 167.41 151.41 135.41
1,780 1,800 219.94 194.94 170.94 154.94 137.94
1,800 1,820 224.47 199.47 174.47 158.47 141.47
1,820 1,840 229.00 204.00 178.00 162.00 145.00
1,840 1,860 233.53 208.53 182.53 165.53 148.53
1,860 1,880 238.06 213.06 187.06 169.06 152.06
1,880 1,900 242.59 217.59 191.59 172.59 155.59
1,900 1,920 247.12 222.12 196.12 176.12 159.12
1,920 1,940 251.65 226.65 200.65 179.65 162.65
1,940 1,960 256.18 231.18 205.18 183.18 166.18
1,960 1,980 260.71 235.71 209.71 186.71 169.71
1,980 2,000 265.24 240.24 214.24 190.24 173.24
2,000 2,020 269.77 244.77 218.77 193.77 176.77
2,020 2,040 274.30 249.30 223.30 198.30 180.30
2,040 2,060 278.83 253.83 227.83 202.83 183.83
2,060 2,080 283.36 258.36 232.36 207.36 187.36
2,080 2,100 287.89 262.89 236.89 211.89 190.89
2,100 2,120 292.42 267.42 241.42 216.42 194.42
2,120 2,140 296.95 271.95 245.95 220.95 197.95
--------------------------------------------------------------
$2,140 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
MARRIED Persons -- SEMIMONTHLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $360 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
360 370 $27.92 $27.92 $27.92 $27.92 $27.92 $27.92
370 380 29.69 28.69 28.69 28.69 28.69 28.69
380 390 31.45 29.45 29.45 29.45 29.45 29.45
390 400 33.22 30.22 30.22 30.22 30.22 30.22
400 410 34.98 30.98 30.98 30.98 30.98 30.98
410 420 36.75 31.75 31.75 31.75 31.75 31.75
420 430 38.51 32.51 32.51 32.51 32.51 32.51
430 440 40.28 33.28 33.28 33.28 33.28 33.28
440 450 42.04 34.04 34.04 34.04 34.04 34.04
450 460 43.81 34.81 34.81 34.81 34.81 34.81
460 470 45.57 35.57 35.57 35.57 35.57 35.57
470 480 47.34 36.34 36.34 36.34 36.34 36.34
480 490 49.10 37.10 37.10 37.10 37.10 37.10
490 500 50.87 37.87 37.87 37.87 37.87 37.87
500 520 54.02 39.02 39.02 39.02 39.02 39.02
520 540 57.55 40.55 40.55 40.55 40.55 40.55
540 560 61.08 44.08 42.08 42.08 42.08 42.08
560 580 64.61 47.61 43.61 43.61 43.61 43.61
580 600 68.14 51.14 45.14 45.14 45.14 45.14
600 620 71.67 54.67 46.67 46.67 46.67 46.67
620 640 75.20 58.20 48.20 48.20 48.20 48.20
640 660 78.73 61.73 49.73 49.73 49.73 49.73
660 680 82.26 65.26 51.26 51.26 51.26 51.26
680 700 85.79 68.79 52.79 52.79 52.79 52.79
700 720 89.32 72.32 55.32 54.32 54.32 54.32
720 740 92.85 75.85 58.85 55.85 55.85 55.85
740 760 96.38 79.38 62.38 57.38 57.38 57.38
760 780 99.91 82.91 65.91 58.91 58.91 58.91
780 800 103.44 86.44 69.44 60.44 60.44 60.44
800 820 106.97 89.97 72.97 61.97 61.97 61.97
820 840 110.50 93.50 76.50 63.50 63.50 63.50
840 860 114.03 97.03 80.03 65.03 65.03 65.03
860 880 117.56 100.56 83.56 66.56 66.56 66.56
880 900 121.09 104.09 87.09 70.09 68.09 68.09
900 920 124.62 107.62 90.62 73.62 69.62 69.62
920 940 128.15 111.15 94.15 77.15 71.15 71.15
940 960 131.68 114.68 97.68 80.68 72.68 72.68
960 980 135.21 118.21 101.21 84.21 74.21 74.21
980 1,000 138.74 121.74 104.74 87.74 75.74 75.74
1,000 1,020 142.27 125.27 108.27 91.27 77.27 77.27
1,020 1,040 145.80 128.80 111.80 94.80 78.80 78.80
1,040 1,060 149.33 132.33 115.33 98.33 81.33 80.33
1,060 1,080 152.86 135.86 118.86 101.86 84.86 81.86
1,080 1,100 156.39 139.39 122.39 105.39 88.39 83.39
1,100 1,120 159.92 142.92 125.92 108.92 91.92 84.92
1,120 1,140 163.45 146.45 129.45 112.45 95.45 86.45
1,140 1,160 167.98 149.98 132.98 115.98 98.98 87.98
1,160 1,180 172.51 153.51 136.51 119.51 102.51 89.51
1,180 1,200 177.04 157.04 140.04 123.04 106.04 91.04
1,200 1,220 181.57 160.57 143.57 126.57 109.57 93.57
1,220 1,240 186.10 164.10 147.10 130.10 113.10 97.10
1,240 1,260 190.63 167.63 150.63 133.63 116.63 100.63
1,260 1,280 195.16 171.16 154.16 137.16 120.16 104.16
1,280 1,300 199.69 174.69 157.69 140.69 123.69 107.69
1,300 1,320 204.22 178.22 161.22 144.22 127.22 111.22
1,320 1,340 208.75 182.75 164.75 147.75 130.75 114.75
1,340 1,360 213.28 187.28 168.28 151.28 134.28 118.28
1,360 1,380 217.81 191.81 171.81 154.81 137.81 121.81
1,380 1,400 222.34 196.34 175.34 158.34 141.34 125.34
1,400 1,420 226.87 200.87 178.87 161.87 144.87 128.87
1,420 1,440 231.40 205.40 182.40 165.40 148.40 132.40
1,440 1,460 235.93 209.93 185.93 168.93 151.93 135.93
1,460 1,480 240.46 214.46 189.46 172.46 155.46 139.46
1,480 1,500 244.99 218.99 193.99 175.99 158.99 142.99
1,500 1,520 249.52 223.52 198.52 179.52 162.52 146.52
1,520 1,540 254.05 228.05 203.05 183.05 166.05 150.05
1,540 1,560 258.58 232.58 207.58 186.58 169.58 153.58
1,560 1,580 263.11 237.11 212.11 190.11 173.11 157.11
1,580 1,600 267.64 241.64 216.64 193.64 176.64 160.64
1,600 1,620 272.17 246.17 221.17 197.17 180.17 164.17
1,620 1,640 276.70 250.70 225.70 200.70 183.70 167.70
1,640 1,660 281.23 255.23 230.23 205.23 187.23 171.23
1,660 1,680 285.76 259.76 234.76 209.76 190.76 174.76
1,680 1,700 290.29 264.29 239.29 214.29 194.29 178.29
1,700 1,720 294.82 268.82 243.82 218.82 197.82 181.82
1,720 1,740 299.35 273.35 248.35 223.35 201.35 185.35
1,740 1,760 303.88 277.88 252.88 227.88 204.88 188.88
1,760 1,780 308.41 282.41 257.41 232.41 208.41 192.41
1,780 1,800 312.94 286.94 261.94 236.94 211.94 195.94
1,800 1,820 317.47 291.47 266.47 241.47 215.47 199.47
1,820 1,840 322.00 296.00 271.00 246.00 220.00 203.00
1,840 1,860 326.53 300.53 275.53 250.53 224.53 206.53
1,860 1,880 331.06 305.06 280.06 255.06 229.06 210.06
1,880 1,900 335.59 309.59 284.59 259.59 233.59 213.59
1,900 1,920 340.12 314.12 289.12 264.12 238.12 217.12
1,920 1,940 344.65 318.65 293.65 268.65 242.65 220.65
1,940 1,960 349.18 323.18 298.18 273.18 247.18 224.18
1,960 1,980 353.71 327.71 302.71 277.71 251.71 227.71
1,980 2,000 358.24 332.24 307.24 282.24 256.24 231.24
2,000 2,020 362.77 336.77 311.77 286.77 260.77 235.77
2,020 2,040 367.30 341.30 316.30 291.30 265.30 240.30
2,040 2,060 371.83 345.83 320.83 295.83 269.83 244.83
2,060 2,080 376.36 350.36 325.36 300.36 274.36 249.36
2,080 2,100 380.89 354.89 329.89 304.89 278.89 253.89
2,100 2,120 385.42 359.42 334.42 309.42 283.42 258.42
2,120 2,140 389.95 363.95 338.95 313.95 287.95 262.95
2,140 2,160 394.48 368.48 343.48 318.48 292.48 267.48
2,160 2,180 399.01 373.01 348.01 323.01 297.01 272.01
2,180 2,200 403.54 377.54 352.54 327.54 301.54 276.54
2,200 2,220 408.07 382.07 357.07 332.07 306.07 281.07
2,220 2,240 412.60 386.60 361.60 336.60 310.60 285.60
2,240 2,260 417.13 391.13 366.13 341.13 315.13 290.13
2,260 2,280 421.66 395.66 370.66 345.66 319.66 294.66
2,280 2,300 426.19 400.19 375.19 350.19 324.19 299.19
2,300 2,320 430.72 404.72 379.72 354.72 328.72 303.72
2,320 2,340 435.25 409.25 384.25 359.25 333.25 308.25
2,340 2,360 439.78 413.78 388.78 363.78 337.78 312.78
2,360 2,380 444.31 418.31 393.31 368.31 342.31 317.31
2,380 2,400 448.84 422.84 397.84 372.84 346.84 321.84
2,400 2,420 453.37 427.37 402.37 377.37 351.37 326.37
2,420 2,440 457.90 431.90 406.90 381.90 355.90 330.90
2,440 2,460 462.43 436.43 411.43 386.43 360.43 335.43
2,460 2,480 466.96 440.96 415.96 390.96 364.96 339.96
2,480 2,500 471.49 445.49 420.49 395.49 369.49 344.49
2,500 2,520 476.02 450.02 425.02 400.02 374.02 349.02
2,520 2,540 480.55 454.55 429.55 404.55 378.55 353.55
2,540 2,560 485.08 459.08 434.08 409.08 383.08 358.08
2,560 2,580 489.61 463.61 438.61 413.61 387.61 362.61
2,580 2,600 494.14 468.14 443.14 418.14 392.14 367.14
2,600 2,620 498.67 472.67 447.67 422.67 396.67 371.67
2,620 2,640 503.20 477.20 452.20 427.20 401.20 376.20
2,640 2,660 507.73 481.73 456.73 431.73 405.73 380.73
2,660 2,680 512.26 486.26 461.26 436.26 410.26 385.26
2,680 2,700 516.79 490.79 465.79 440.79 414.79 389.79
2,700 2,720 521.32 495.32 470.32 445.32 419.32 394.32
2,720 2,740 525.85 499.85 474.85 449.85 423.85 398.85
2,740 2,760 530.38 504.38 479.38 454.38 428.38 403.38
2,760 2,780 534.91 508.91 483.91 458.91 432.91 407.91
2,780 2,800 539.44 513.44 488.44 463.44 437.44 412.44
2,800 2,820 543.97 517.97 492.97 467.97 441.97 416.97
2,820 2,840 548.50 522.50 497.50 472.50 446.50 421.50
2,840 2,860 553.03 527.03 502.03 477.03 451.03 426.03
2,860 2,880 557.56 531.56 506.56 481.56 455.56 430.56
2,880 2,900 562.09 536.09 511.09 486.09 460.09 435.09
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $360 7.65% 7.65% 7.65% 7.65% 7.65%
360 370 $27.92 $27.92 $27.92 $27.92 $27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 86.45 86.45 86.45 86.45 86.45
1,140 1,160 87.98 87.98 87.98 87.98 87.98
1,160 1,180 89.51 89.51 89.51 89.51 89.51
1,180 1,200 91.04 91.04 91.04 91.04 91.04
1,200 1,220 92.57 92.57 92.57 92.57 92.57
1,220 1,240 94.10 94.10 94.10 94.10 94.10
1,240 1,260 95.63 95.63 95.63 95.63 95.63
1,260 1,280 97.16 97.16 97.16 97.16 97.16
1,280 1,300 98.69 98.69 98.69 98.69 98.69
1,300 1,320 100.22 100.22 100.22 100.22 100.22
1,320 1,340 101.75 101.75 101.75 101.75 101.75
1,340 1,360 103.28 103.28 103.28 103.28 103.28
1,360 1,380 104.81 104.81 104.81 104.81 104.81
1,380 1,400 108.34 106.34 106.34 106.34 106.34
1,400 1,420 111.87 107.87 107.87 107.87 107.87
1,420 1,440 115.40 109.40 109.40 109.40 109.40
1,440 1,460 118.93 110.93 110.93 110.93 110.93
1,460 1,480 122.46 112.46 112.46 112.46 112.46
1,480 1,500 125.99 113.99 113.99 113.99 113.99
1,500 1,520 129.52 115.52 115.52 115.52 115.52
1,520 1,540 133.05 117.05 117.05 117.05 117.05
1,540 1,560 136.58 119.58 118.58 118.58 118.58
1,560 1,580 140.11 123.11 120.11 120.11 120.11
1,580 1,600 143.64 126.64 121.64 121.64 121.64
1,600 1,620 147.17 130.17 123.17 123.17 123.17
1,620 1,640 150.70 133.70 124.70 124.70 124.70
1,640 1,660 154.23 137.23 126.23 126.23 126.23
1,660 1,680 157.76 140.76 127.76 127.76 127.76
1,680 1,700 161.29 144.29 129.29 129.29 129.29
1,700 1,720 164.82 147.82 130.82 130.82 130.82
1,720 1,740 168.35 151.35 134.35 132.35 132.35
1,740 1,760 171.88 154.88 137.88 133.88 133.88
1,760 1,780 175.41 158.41 141.41 135.41 135.41
1,780 1,800 178.94 161.94 144.94 136.94 136.94
1,800 1,820 182.47 165.47 148.47 138.47 138.47
1,820 1,840 186.00 169.00 152.00 140.00 140.00
1,840 1,860 189.53 172.53 155.53 141.53 141.53
1,860 1,880 193.06 176.06 159.06 143.06 143.06
1,880 1,900 196.59 179.59 162.59 145.59 144.59
1,900 1,920 200.12 183.12 166.12 149.12 146.12
1,920 1,940 203.65 186.65 169.65 152.65 147.65
1,940 1,960 207.18 190.18 173.18 156.18 149.18
1,960 1,980 210.71 193.71 176.71 159.71 150.71
1,980 2,000 214.24 197.24 180.24 163.24 152.24
2,000 2,020 217.77 200.77 183.77 166.77 153.77
2,020 2,040 221.30 204.30 187.30 170.30 155.30
2,040 2,060 224.83 207.83 190.83 173.83 156.83
2,060 2,080 228.36 211.36 194.36 177.36 160.36
2,080 2,100 231.89 214.89 197.89 180.89 163.89
2,100 2,120 235.42 218.42 201.42 184.42 167.42
2,120 2,140 238.95 221.95 204.95 187.95 170.95
2,140 2,160 242.48 225.48 208.48 191.48 174.48
2,160 2,180 247.01 229.01 212.01 195.01 178.01
2,180 2,200 251.54 232.54 215.54 198.54 181.54
2,200 2,220 256.07 236.07 219.07 202.07 185.07
2,220 2,240 260.60 239.60 222.60 205.60 188.60
2,240 2,260 265.13 243.13 226.13 209.13 192.13
2,260 2,280 269.66 246.66 229.66 212.66 195.66
2,280 2,300 274.19 250.19 233.19 216.19 199.19
2,300 2,320 278.72 253.72 236.72 219.72 202.72
2,320 2,340 283.25 257.25 240.25 223.25 206.25
2,340 2,360 287.78 261.78 243.78 226.78 209.78
2,360 2,380 292.31 266.31 247.31 230.31 213.31
2,380 2,400 296.84 270.84 250.84 233.84 216.84
2,400 2,420 301.37 275.37 254.37 237.37 220.37
2,420 2,440 305.90 279.90 257.90 240.90 223.90
2,440 2,460 310.43 284.43 261.43 244.43 227.43
2,460 2,480 314.96 288.96 264.96 247.96 230.96
2,480 2,500 319.49 293.49 268.49 251.49 234.49
2,500 2,520 324.02 298.02 273.02 255.02 238.02
2,520 2,540 328.55 302.55 277.55 258.55 241.55
2,540 2,560 333.08 307.08 282.08 262.08 245.08
2,560 2,580 337.61 311.61 286.61 265.61 248.61
2,580 2,600 342.14 316.14 291.14 269.14 252.14
2,600 2,620 346.67 320.67 295.67 272.67 255.67
2,620 2,640 351.20 325.20 300.20 276.20 259.20
2,640 2,660 355.73 329.73 304.73 279.73 262.73
2,660 2,680 360.26 334.26 309.26 284.26 266.26
2,680 2,700 364.79 338.79 313.79 288.79 269.79
2,700 2,720 369.32 343.32 318.32 293.32 273.32
2,720 2,740 373.85 347.85 322.85 297.85 276.85
2,740 2,760 378.38 352.38 327.38 302.38 280.38
2,760 2,780 382.91 356.91 331.91 306.91 283.91
2,780 2,800 387.44 361.44 336.44 311.44 287.44
2,800 2,820 391.97 365.97 340.97 315.97 290.97
2,820 2,840 396.50 370.50 345.50 320.50 294.50
2,840 2,860 401.03 375.03 350.03 325.03 299.03
2,860 2,880 405.56 379.56 354.56 329.56 303.56
2,880 2,900 410.09 384.09 359.09 334.09 308.09
--------------------------------------------------------------
$2,900 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
SINGLE Persons -- MONTHLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $220 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
220 230 $20.21 $17.21 $17.21 $17.21 $17.21 $17.21
230 240 21.98 17.98 17.98 17.98 17.98 17.98
240 250 23.74 18.74 18.74 18.74 18.74 18.74
250 260 25.51 19.51 19.51 19.51 19.51 19.51
260 270 27.27 20.27 20.27 20.27 20.27 20.27
270 280 29.04 21.04 21.04 21.04 21.04 21.04
280 290 30.80 21.80 21.80 21.80 21.80 21.80
290 300 32.57 22.57 22.57 22.57 22.57 22.57
300 320 35.72 23.72 23.72 23.72 23.72 23.72
320 340 39.25 25.25 25.25 25.25 25.25 25.25
340 360 42.78 26.78 26.78 26.78 26.78 26.78
360 380 46.31 28.31 28.31 28.31 28.31 28.31
380 400 49.84 29.84 29.84 29.84 29.84 29.84
400 420 53.37 31.37 31.37 31.37 31.37 31.37
420 440 56.90 32.90 32.90 32.90 32.90 32.90
440 460 60.43 34.43 34.43 34.43 34.43 34.43
460 480 63.96 35.96 35.96 35.96 35.96 35.96
480 500 67.49 37.49 37.49 37.49 37.49 37.49
500 520 71.02 39.02 39.02 39.02 39.02 39.02
520 540 74.55 40.55 40.55 40.55 40.55 40.55
540 560 78.08 44.08 42.08 42.08 42.08 42.08
560 580 81.61 47.61 43.61 43.61 43.61 43.61
580 600 85.14 51.14 45.14 45.14 45.14 45.14
600 640 90.43 56.43 47.43 47.43 47.43 47.43
640 680 97.49 63.49 50.49 50.49 50.49 50.49
680 720 104.55 70.55 53.55 53.55 53.55 53.55
720 760 111.61 77.61 56.61 56.61 56.61 56.61
760 800 118.67 84.67 59.67 59.67 59.67 59.67
800 840 125.73 91.73 62.73 62.73 62.73 62.73
840 880 132.79 98.79 65.79 65.79 65.79 65.79
880 920 139.85 105.85 71.85 68.85 68.85 68.85
920 960 146.91 112.91 78.91 71.91 71.91 71.91
960 1,000 153.97 119.97 85.97 74.97 74.97 74.97
1,000 1,040 163.03 127.03 93.03 78.03 78.03 78.03
1,040 1,080 172.09 134.09 100.09 81.09 81.09 81.09
1,080 1,120 181.15 141.15 107.15 84.15 84.15 84.15
1,120 1,160 190.21 148.21 114.21 87.21 87.21 87.21
1,160 1,200 199.27 155.27 121.27 90.27 90.27 90.27
1,200 1,240 208.33 162.33 128.33 95.33 93.33 93.33
1,240 1,280 217.39 169.39 135.39 102.39 96.39 96.39
1,280 1,320 226.45 176.45 142.45 109.45 99.45 99.45
1,320 1,360 235.51 185.51 149.51 116.51 102.51 102.51
1,360 1,400 244.57 194.57 156.57 123.57 105.57 105.57
1,400 1,440 253.63 203.63 163.63 130.63 108.63 108.63
1,440 1,480 262.69 212.69 170.69 137.69 111.69 111.69
1,480 1,520 271.75 221.75 177.75 144.75 114.75 114.75
1,520 1,560 280.81 230.81 184.81 151.81 117.81 117.81
1,560 1,600 289.87 239.87 191.87 158.87 124.87 120.87
1,600 1,640 298.93 248.93 198.93 165.93 131.93 123.93
1,640 1,680 307.99 257.99 206.99 172.99 138.99 126.99
1,680 1,720 317.05 267.05 216.05 180.05 146.05 130.05
1,720 1,760 326.11 276.11 225.11 187.11 153.11 133.11
1,760 1,800 335.17 285.17 234.17 194.17 160.17 136.17
1,800 1,840 344.23 294.23 243.23 201.23 167.23 139.23
1,840 1,880 353.29 303.29 252.29 208.29 174.29 142.29
1,880 1,920 362.35 312.35 261.35 215.35 181.35 147.35
1,920 1,960 371.41 321.41 270.41 222.41 188.41 154.41
1,960 2,000 380.47 330.47 279.47 229.47 195.47 161.47
2,000 2,040 389.53 339.53 288.53 238.53 202.53 168.53
2,040 2,080 398.59 348.59 297.59 247.59 209.59 175.59
2,080 2,120 407.65 357.65 306.65 256.65 216.65 182.65
2,120 2,160 416.71 366.71 315.71 265.71 223.71 189.71
2,160 2,200 425.77 375.77 324.77 274.77 230.77 196.77
2,200 2,240 434.83 384.83 333.83 283.83 237.83 203.83
2,240 2,280 443.89 393.89 342.89 292.89 244.89 210.89
2,280 2,320 452.95 402.95 351.95 301.95 251.95 217.95
2,320 2,360 462.01 412.01 361.01 311.01 260.01 225.01
2,360 2,400 471.07 421.07 370.07 320.07 269.07 232.07
2,400 2,440 480.13 430.13 379.13 329.13 278.13 239.13
2,440 2,480 489.19 439.19 388.19 338.19 287.19 246.19
2,480 2,520 498.25 448.25 397.25 347.25 296.25 253.25
2,520 2,560 507.31 457.31 406.31 356.31 305.31 260.31
2,560 2,600 516.37 466.37 415.37 365.37 314.37 267.37
2,600 2,640 525.43 475.43 424.43 374.43 323.43 274.43
2,640 2,680 534.49 484.49 433.49 383.49 332.49 281.49
2,680 2,720 543.55 493.55 442.55 392.55 341.55 290.55
2,720 2,760 552.61 502.61 451.61 401.61 350.61 299.61
2,760 2,800 561.67 511.67 460.67 410.67 359.67 308.67
2,800 2,840 570.73 520.73 469.73 419.73 368.73 317.73
2,840 2,880 579.79 529.79 478.79 428.79 377.79 326.79
2,880 2,920 588.85 538.85 487.85 437.85 386.85 335.85
2,920 2,960 597.91 547.91 496.91 446.91 395.91 344.91
2,960 3,000 606.97 556.97 505.97 455.97 404.97 353.97
3,000 3,040 616.03 566.03 515.03 465.03 414.03 363.03
3,040 3,080 625.09 575.09 524.09 474.09 423.09 372.09
3,080 3,120 634.15 584.15 533.15 483.15 432.15 381.15
3,120 3,160 643.21 593.21 542.21 492.21 441.21 390.21
3,160 3,200 652.27 602.27 551.27 501.27 450.27 399.27
3,200 3,240 661.33 611.33 560.33 510.33 459.33 408.33
3,240 3,280 670.39 620.39 569.39 519.39 468.39 417.39
3,280 3,320 679.45 629.45 578.45 528.45 477.45 426.45
3,320 3,360 688.51 638.51 587.51 537.51 486.51 435.51
3,360 3,400 700.57 647.57 596.57 546.57 495.57 444.57
3,400 3,440 713.63 656.63 605.63 555.63 504.63 453.63
3,440 3,480 726.69 665.69 614.69 564.69 513.69 462.69
3,480 3,520 739.75 674.75 623.75 573.75 522.75 471.75
3,520 3,560 752.81 683.81 632.81 582.81 531.81 480.81
3,560 3,600 765.87 692.87 641.87 591.87 540.87 489.87
3,600 3,640 778.93 701.93 650.93 600.93 549.93 498.93
3,640 3,680 791.99 710.99 659.99 609.99 558.99 507.99
3,680 3,720 805.05 721.05 669.05 619.05 568.05 517.05
3,720 3,760 818.11 734.11 678.11 628.11 577.11 526.11
3,760 3,800 831.17 747.17 687.17 637.17 586.17 535.17
3,800 3,840 844.23 760.23 696.23 646.23 595.23 544.23
3,840 3,880 857.29 773.29 705.29 655.29 604.29 553.29
3,880 3,920 870.35 786.35 714.35 664.35 613.35 562.35
3,920 3,960 883.41 799.41 723.41 673.41 622.41 571.41
3,960 4,000 896.47 812.47 732.47 682.47 631.47 580.47
4,000 4,040 909.53 825.53 741.53 691.53 640.53 589.53
4,040 4,080 922.59 838.59 753.59 700.59 649.59 598.59
4,080 4,120 935.65 851.65 766.65 709.65 658.65 607.65
4,120 4,160 948.71 864.71 779.71 718.71 667.71 616.71
4,160 4,200 961.77 877.77 792.77 727.77 676.77 625.77
4,200 4,240 974.83 890.83 805.83 736.83 685.83 634.83
4,240 4,280 987.89 903.89 818.89 745.89 694.89 643.89
4,280 4,320 1,000.95 916.95 831.95 754.95 703.95 652.95
4,320 4,360 1,014.01 930.01 845.01 764.01 713.01 662.01
4,360 4,400 1,027.07 943.07 858.07 774.07 722.07 671.07
4,400 4,440 1,040.13 956.13 871.13 787.13 731.13 680.13
4,440 4,480 1,053.19 969.19 884.19 800.19 740.19 689.19
4,480 4,520 1,066.25 982.25 897.25 813.25 749.25 698.25
4,520 4,560 1,079.31 995.31 910.31 826.31 758.31 707.31
4,560 4,600 1,092.37 1,008.37 923.37 839.37 767.37 716.37
4,600 4,640 1,105.43 1,021.43 936.43 852.43 776.43 725.43
4,640 4,680 1,118.49 1,034.49 949.49 865.49 785.49 734.49
4,680 4,720 1,131.55 1,047.55 962.55 878.55 794.55 743.55
4,720 4,760 1,144.61 1,060.61 975.61 891.61 806.61 752.61
4,760 4,800 1,157.67 1,073.67 988.67 904.67 819.67 761.67
4,800 4,840 1,170.73 1,086.73 1,001.73 917.73 832.73 770.73
4,840 4,880 1,183.79 1,099.79 1,014.79 930.79 845.79 779.79
4,880 4,920 1,196.85 1,112.85 1,027.85 943.85 858.85 788.85
4,920 4,960 1,209.91 1,125.91 1,040.91 956.91 871.91 797.91
4,960 5,000 1,222.97 1,138.97 1,053.97 969.97 884.97 806.97
5,000 5,040 1,236.03 1,152.03 1,067.03 983.03 898.03 816.03
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $220 7.65% 7.65% 7.65% 7.65% 7.65%
220 230 $17.21 $17.21 $17.21 $17.21 $17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 320 23.72 23.72 23.72 23.72 23.72
320 340 25.25 25.25 25.25 25.25 25.25
340 360 26.78 26.78 26.78 26.78 26.78
360 380 28.31 28.31 28.31 28.31 28.31
380 400 29.84 29.84 29.84 29.84 29.84
400 420 31.37 31.37 31.37 31.37 31.37
420 440 32.90 32.90 32.90 32.90 32.90
440 460 34.43 34.43 34.43 34.43 34.43
460 480 35.96 35.96 35.96 35.96 35.96
480 500 37.49 37.49 37.49 37.49 37.49
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 640 47.43 47.43 47.43 47.43 47.43
640 680 50.49 50.49 50.49 50.49 50.49
680 720 53.55 53.55 53.55 53.55 53.55
720 760 56.61 56.61 56.61 56.61 56.61
760 800 59.67 59.67 59.67 59.67 59.67
800 840 62.73 62.73 62.73 62.73 62.73
840 880 65.79 65.79 65.79 65.79 65.79
880 920 68.85 68.85 68.85 68.85 68.85
920 960 71.91 71.91 71.91 71.91 71.91
960 1,000 74.97 74.97 74.97 74.97 74.97
1,000 1,040 78.03 78.03 78.03 78.03 78.03
1,040 1,080 81.09 81.09 81.09 81.09 81.09
1,080 1,120 84.15 84.15 84.15 84.15 84.15
1,120 1,160 87.21 87.21 87.21 87.21 87.21
1,160 1,200 90.27 90.27 90.27 90.27 90.27
1,200 1,240 93.33 93.33 93.33 93.33 93.33
1,240 1,280 96.39 96.39 96.39 96.39 96.39
1,280 1,320 99.45 99.45 99.45 99.45 99.45
1,320 1,360 102.51 102.51 102.51 102.51 102.51
1,360 1,400 105.57 105.57 105.57 105.57 105.57
1,400 1,440 108.63 108.63 108.63 108.63 108.63
1,440 1,480 111.69 111.69 111.69 111.69 111.69
1,480 1,520 114.75 114.75 114.75 114.75 114.75
1,520 1,560 117.81 117.81 117.81 117.81 117.81
1,560 1,600 120.87 120.87 120.87 120.87 120.87
1,600 1,640 123.93 123.93 123.93 123.93 123.93
1,640 1,680 126.99 126.99 126.99 126.99 126.99
1,680 1,720 130.05 130.05 130.05 130.05 130.05
1,720 1,760 133.11 133.11 133.11 133.11 133.11
1,760 1,800 136.17 136.17 136.17 136.17 136.17
1,800 1,840 139.23 139.23 139.23 139.23 139.23
1,840 1,880 142.29 142.29 142.29 142.29 142.29
1,880 1,920 145.35 145.35 145.35 145.35 145.35
1,920 1,960 148.41 148.41 148.41 148.41 148.41
1,960 2,000 151.47 151.47 151.47 151.47 151.47
2,000 2,040 154.53 154.53 154.53 154.53 154.53
2,040 2,080 157.59 157.59 157.59 157.59 157.59
2,080 2,120 160.65 160.65 160.65 160.65 160.65
2,120 2,160 163.71 163.71 163.71 163.71 163.71
2,160 2,200 166.77 166.77 166.77 166.77 166.77
2,200 2,240 169.83 169.83 169.83 169.83 169.83
2,240 2,280 176.89 172.89 172.89 172.89 172.89
2,280 2,320 183.95 175.95 175.95 175.95 175.95
2,320 2,360 191.01 179.01 179.01 179.01 179.01
2,360 2,400 198.07 182.07 182.07 182.07 182.07
2,400 2,440 205.13 185.13 185.13 185.13 185.13
2,440 2,480 212.19 188.19 188.19 188.19 188.19
2,480 2,520 219.25 191.25 191.25 191.25 191.25
2,520 2,560 226.31 194.31 194.31 194.31 194.31
2,560 2,600 233.37 200.37 197.37 197.37 197.37
2,600 2,640 240.43 207.43 200.43 200.43 200.43
2,640 2,680 247.49 214.49 203.49 203.49 203.49
2,680 2,720 254.55 221.55 206.55 206.55 206.55
2,720 2,760 261.61 228.61 209.61 209.61 209.61
2,760 2,800 268.67 235.67 212.67 212.67 212.67
2,800 2,840 275.73 242.73 215.73 215.73 215.73
2,840 2,880 282.79 249.79 218.79 218.79 218.79
2,880 2,920 289.85 256.85 222.85 221.85 221.85
2,920 2,960 296.91 263.91 229.91 224.91 224.91
2,960 3,000 303.97 270.97 236.97 227.97 227.97
3,000 3,040 313.03 278.03 244.03 231.03 231.03
3,040 3,080 322.09 285.09 251.09 234.09 234.09
3,080 3,120 331.15 292.15 258.15 237.15 237.15
3,120 3,160 340.21 299.21 265.21 240.21 240.21
3,160 3,200 349.27 306.27 272.27 243.27 243.27
3,200 3,240 358.33 313.33 279.33 246.33 246.33
3,240 3,280 367.39 320.39 286.39 252.39 249.39
3,280 3,320 376.45 327.45 293.45 259.45 252.45
3,320 3,360 385.51 334.51 300.51 266.51 255.51
3,360 3,400 394.57 343.57 307.57 273.57 258.57
3,400 3,440 403.63 352.63 314.63 280.63 261.63
3,440 3,480 412.69 361.69 321.69 287.69 264.69
3,480 3,520 421.75 370.75 328.75 294.75 267.75
3,520 3,560 430.81 379.81 335.81 301.81 270.81
3,560 3,600 439.87 388.87 342.87 308.87 274.87
3,600 3,640 448.93 397.93 349.93 315.93 281.93
3,640 3,680 457.99 406.99 356.99 322.99 288.99
3,680 3,720 467.05 416.05 365.05 330.05 296.05
3,720 3,760 476.11 425.11 374.11 337.11 303.11
3,760 3,800 485.17 434.17 383.17 344.17 310.17
3,800 3,840 494.23 443.23 392.23 351.23 317.23
3,840 3,880 503.29 452.29 401.29 358.29 324.29
3,880 3,920 512.35 461.35 410.35 365.35 331.35
3,920 3,960 521.41 470.41 419.41 372.41 338.41
3,960 4,000 530.47 479.47 428.47 379.47 345.47
4,000 4,040 539.53 488.53 437.53 387.53 352.53
4,040 4,080 548.59 497.59 446.59 396.59 359.59
4,080 4,120 557.65 506.65 455.65 405.65 366.65
4,120 4,160 566.71 515.71 464.71 414.71 373.71
4,160 4,200 575.77 524.77 473.77 423.77 380.77
4,200 4,240 584.83 533.83 482.83 432.83 387.83
4,240 4,280 593.89 542.89 491.89 441.89 394.89
4,280 4,320 602.95 551.95 500.95 450.95 401.95
4,320 4,360 612.01 561.01 510.01 460.01 409.01
4,360 4,400 621.07 570.07 519.07 469.07 418.07
4,400 4,440 630.13 579.13 528.13 478.13 427.13
4,440 4,480 639.19 588.19 537.19 487.19 436.19
4,480 4,520 648.25 597.25 546.25 496.25 445.25
4,520 4,560 657.31 606.31 555.31 505.31 454.31
4,560 4,600 666.37 615.37 564.37 514.37 463.37
4,600 4,640 675.43 624.43 573.43 523.43 472.43
4,640 4,680 684.49 633.49 582.49 532.49 481.49
4,680 4,720 693.55 642.55 591.55 541.55 490.55
4,720 4,760 702.61 651.61 600.61 550.61 499.61
4,760 4,800 711.67 660.67 609.67 559.67 508.67
4,800 4,840 720.73 669.73 618.73 568.73 517.73
4,840 4,880 729.79 678.79 627.79 577.79 526.79
4,880 4,920 738.85 687.85 636.85 586.85 535.85
4,920 4,960 747.91 696.91 645.91 595.91 544.91
4,960 5,000 756.97 705.97 654.97 604.97 553.97
5,000 5,040 766.03 715.03 664.03 614.03 563.03
--------------------------------------------------------------
$5,040 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
MARRIED Persons -- MONTHLY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $720 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
720 760 $58.61 $56.61 $56.61 $56.61 $56.61 $56.61
760 800 65.67 59.67 59.67 59.67 59.67 59.67
800 840 72.73 62.73 62.73 62.73 62.73 62.73
840 880 79.79 65.79 65.79 65.79 65.79 65.79
880 920 86.85 68.85 68.85 68.85 68.85 68.85
920 960 93.91 71.91 71.91 71.91 71.91 71.91
960 1,000 100.97 74.97 74.97 74.97 74.97 74.97
1,000 1,040 108.03 78.03 78.03 78.03 78.03 78.03
1,040 1,080 115.09 81.09 81.09 81.09 81.09 81.09
1,080 1,120 122.15 88.15 84.15 84.15 84.15 84.15
1,120 1,160 129.21 95.21 87.21 87.21 87.21 87.21
1,160 1,200 136.27 102.27 90.27 90.27 90.27 90.27
1,200 1,240 143.33 109.33 93.33 93.33 93.33 93.33
1,240 1,280 150.39 116.39 96.39 96.39 96.39 96.39
1,280 1,320 157.45 123.45 99.45 99.45 99.45 99.45
1,320 1,360 164.51 130.51 102.51 102.51 102.51 102.51
1,360 1,400 171.57 137.57 105.57 105.57 105.57 105.57
1,400 1,440 178.63 144.63 110.63 108.63 108.63 108.63
1,440 1,480 185.69 151.69 117.69 111.69 111.69 111.69
1,480 1,520 192.75 158.75 124.75 114.75 114.75 114.75
1,520 1,560 199.81 165.81 131.81 117.81 117.81 117.81
1,560 1,600 206.87 172.87 138.87 120.87 120.87 120.87
1,600 1,640 213.93 179.93 145.93 123.93 123.93 123.93
1,640 1,680 220.99 186.99 152.99 126.99 126.99 126.99
1,680 1,720 228.05 194.05 160.05 130.05 130.05 130.05
1,720 1,760 235.11 201.11 167.11 134.11 133.11 133.11
1,760 1,800 242.17 208.17 174.17 141.17 136.17 136.17
1,800 1,840 249.23 215.23 181.23 148.23 139.23 139.23
1,840 1,880 256.29 222.29 188.29 155.29 142.29 142.29
1,880 1,920 263.35 229.35 195.35 162.35 145.35 145.35
1,920 1,960 270.41 236.41 202.41 169.41 148.41 148.41
1,960 2,000 277.47 243.47 209.47 176.47 151.47 151.47
2,000 2,040 284.53 250.53 216.53 183.53 154.53 154.53
2,040 2,080 291.59 257.59 223.59 190.59 157.59 157.59
2,080 2,120 298.65 264.65 230.65 197.65 163.65 160.65
2,120 2,160 305.71 271.71 237.71 204.71 170.71 163.71
2,160 2,200 312.77 278.77 244.77 211.77 177.77 166.77
2,200 2,240 319.83 285.83 251.83 218.83 184.83 169.83
2,240 2,280 326.89 292.89 258.89 225.89 191.89 172.89
2,280 2,320 334.95 299.95 265.95 232.95 198.95 175.95
2,320 2,360 344.01 307.01 273.01 240.01 206.01 179.01
2,360 2,400 353.07 314.07 280.07 247.07 213.07 182.07
2,400 2,440 362.13 321.13 287.13 254.13 220.13 186.13
2,440 2,480 371.19 328.19 294.19 261.19 227.19 193.19
2,480 2,520 380.25 335.25 301.25 268.25 234.25 200.25
2,520 2,560 389.31 342.31 308.31 275.31 241.31 207.31
2,560 2,600 398.37 349.37 315.37 282.37 248.37 214.37
2,600 2,640 407.43 357.43 322.43 289.43 255.43 221.43
2,640 2,680 416.49 366.49 329.49 296.49 262.49 228.49
2,680 2,720 425.55 375.55 336.55 303.55 269.55 235.55
2,720 2,760 434.61 384.61 343.61 310.61 276.61 242.61
2,760 2,800 443.67 393.67 350.67 317.67 283.67 249.67
2,800 2,840 452.73 402.73 357.73 324.73 290.73 256.73
2,840 2,880 461.79 411.79 364.79 331.79 297.79 263.79
2,880 2,920 470.85 420.85 371.85 338.85 304.85 270.85
2,920 2,960 479.91 429.91 378.91 345.91 311.91 277.91
2,960 3,000 488.97 438.97 387.97 352.97 318.97 284.97
3,000 3,040 498.03 448.03 397.03 360.03 326.03 292.03
3,040 3,080 507.09 457.09 406.09 367.09 333.09 299.09
3,080 3,120 516.15 466.15 415.15 374.15 340.15 306.15
3,120 3,160 525.21 475.21 424.21 381.21 347.21 313.21
3,160 3,200 534.27 484.27 433.27 388.27 354.27 320.27
3,200 3,240 543.33 493.33 442.33 395.33 361.33 327.33
3,240 3,280 552.39 502.39 451.39 402.39 368.39 334.39
3,280 3,320 561.45 511.45 460.45 409.45 375.45 341.45
3,320 3,360 570.51 520.51 469.51 418.51 382.51 348.51
3,360 3,400 579.57 529.57 478.57 427.57 389.57 355.57
3,400 3,440 588.63 538.63 487.63 436.63 396.63 362.63
3,440 3,480 597.69 547.69 496.69 445.69 403.69 369.69
3,480 3,520 606.75 556.75 505.75 454.75 410.75 376.75
3,520 3,560 615.81 565.81 514.81 463.81 417.81 383.81
3,560 3,600 624.87 574.87 523.87 472.87 424.87 390.87
3,600 3,640 633.93 583.93 532.93 481.93 431.93 397.93
3,640 3,680 642.99 592.99 541.99 490.99 440.99 404.99
3,680 3,720 652.05 602.05 551.05 500.05 450.05 412.05
3,720 3,760 661.11 611.11 560.11 509.11 459.11 419.11
3,760 3,800 670.17 620.17 569.17 518.17 468.17 426.17
3,800 3,840 679.23 629.23 578.23 527.23 477.23 433.23
3,840 3,880 688.29 638.29 587.29 536.29 486.29 440.29
3,880 3,920 697.35 647.35 596.35 545.35 495.35 447.35
3,920 3,960 706.41 656.41 605.41 554.41 504.41 454.41
3,960 4,000 715.47 665.47 614.47 563.47 513.47 462.47
4,000 4,040 724.53 674.53 623.53 572.53 522.53 471.53
4,040 4,080 733.59 683.59 632.59 581.59 531.59 480.59
4,080 4,120 742.65 692.65 641.65 590.65 540.65 489.65
4,120 4,160 751.71 701.71 650.71 599.71 549.71 498.71
4,160 4,200 760.77 710.77 659.77 608.77 558.77 507.77
4,200 4,240 769.83 719.83 668.83 617.83 567.83 516.83
4,240 4,280 778.89 728.89 677.89 626.89 576.89 525.89
4,280 4,320 787.95 737.95 686.95 635.95 585.95 534.95
4,320 4,360 797.01 747.01 696.01 645.01 595.01 544.01
4,360 4,400 806.07 756.07 705.07 654.07 604.07 553.07
4,400 4,440 815.13 765.13 714.13 663.13 613.13 562.13
4,440 4,480 824.19 774.19 723.19 672.19 622.19 571.19
4,480 4,520 833.25 783.25 732.25 681.25 631.25 580.25
4,520 4,560 842.31 792.31 741.31 690.31 640.31 589.31
4,560 4,600 851.37 801.37 750.37 699.37 649.37 598.37
4,600 4,640 860.43 810.43 759.43 708.43 658.43 607.43
4,640 4,680 869.49 819.49 768.49 717.49 667.49 616.49
4,680 4,720 878.55 828.55 777.55 726.55 676.55 625.55
4,720 4,760 887.61 837.61 786.61 735.61 685.61 634.61
4,760 4,800 896.67 846.67 795.67 744.67 694.67 643.67
4,800 4,840 905.73 855.73 804.73 753.73 703.73 652.73
4,840 4,880 914.79 864.79 813.79 762.79 712.79 661.79
4,880 4,920 923.85 873.85 822.85 771.85 721.85 670.85
4,920 4,960 932.91 882.91 831.91 780.91 730.91 679.91
4,960 5,000 941.97 891.97 840.97 789.97 739.97 688.97
5,000 5,040 951.03 901.03 850.03 799.03 749.03 698.03
5,040 5,080 960.09 910.09 859.09 808.09 758.09 707.09
5,080 5,120 969.15 919.15 868.15 817.15 767.15 716.15
5,120 5,160 978.21 928.21 877.21 826.21 776.21 725.21
5,160 5,200 987.27 937.27 886.27 835.27 785.27 734.27
5,200 5,240 996.33 946.33 895.33 844.33 794.33 743.33
5,240 5,280 1,005.39 955.39 904.39 853.39 803.39 752.39
5,280 5,320 1,014.45 964.45 913.45 862.45 812.45 761.45
5,320 5,360 1,023.51 973.51 922.51 871.51 821.51 770.51
5,360 5,400 1,032.57 982.57 931.57 880.57 830.57 779.57
5,400 5,440 1,041.63 991.63 940.63 889.63 839.63 788.63
5,440 5,480 1,050.69 1,000.69 949.69 898.69 848.69 797.69
5,480 5,520 1,059.75 1,009.75 958.75 907.75 857.75 806.75
5,520 5,560 1,068.81 1,018.81 967.81 916.81 866.81 815.81
5,560 5,600 1,077.87 1,027.87 976.87 925.87 875.87 824.87
5,600 5,640 1,086.93 1,036.93 985.93 934.93 884.93 833.93
5,640 5,680 1,095.99 1,045.99 994.99 943.99 893.99 842.99
5,680 5,720 1,105.05 1,055.05 1,004.05 953.05 903.05 852.05
5,720 5,760 1,114.11 1,064.11 1,013.11 962.11 912.11 861.11
5,760 5,800 1,123.17 1,073.17 1,022.17 971.17 921.17 870.17
5,800 5,840 1,132.23 1,082.23 1,031.23 980.23 930.23 879.23
5,840 5,880 1,141.29 1,091.29 1,040.29 989.29 939.29 888.29
5,880 5,920 1,150.35 1,100.35 1,049.35 998.35 948.35 897.35
5,920 5,960 1,159.41 1,109.41 1,058.41 1,007.41 957.41 906.41
5,960 6,000 1,168.47 1,118.47 1,067.47 1,016.47 966.47 915.47
6,000 6,040 1,177.53 1,127.53 1,076.53 1,025.53 975.53 924.53
6,040 6,080 1,186.59 1,136.59 1,085.59 1,034.59 984.59 933.59
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $720 7.65% 7.65% 7.65% 7.65% 7.65%
720 760 $56.61 $56.61 $56.61 $56.61 $56.61
760 800 59.67 59.67 59.67 59.67 59.67
800 840 62.73 62.73 62.73 62.73 62.73
840 880 65.79 65.79 65.79 65.79 65.79
880 920 68.85 68.85 68.85 68.85 68.85
920 960 71.91 71.91 71.91 71.91 71.91
960 1,000 74.97 74.97 74.97 74.97 74.97
1,000 1,040 78.03 78.03 78.03 78.03 78.03
1,040 1,080 81.09 81.09 81.09 81.09 81.09
1,080 1,120 84.15 84.15 84.15 84.15 84.15
1,120 1,160 87.21 87.21 87.21 87.21 87.21
1,160 1,200 90.27 90.27 90.27 90.27 90.27
1,200 1,240 93.33 93.33 93.33 93.33 93.33
1,240 1,280 96.39 96.39 96.39 96.39 96.39
1,280 1,320 99.45 99.45 99.45 99.45 99.45
1,320 1,360 102.51 102.51 102.51 102.51 102.51
1,360 1,400 105.57 105.57 105.57 105.57 105.57
1,400 1,440 108.63 108.63 108.63 108.63 108.63
1,440 1,480 111.69 111.69 111.69 111.69 111.69
1,480 1,520 114.75 114.75 114.75 114.75 114.75
1,520 1,560 117.81 117.81 117.81 117.81 117.81
1,560 1,600 120.87 120.87 120.87 120.87 120.87
1,600 1,640 123.93 123.93 123.93 123.93 123.93
1,640 1,680 126.99 126.99 126.99 126.99 126.99
1,680 1,720 130.05 130.05 130.05 130.05 130.05
1,720 1,760 133.11 133.11 133.11 133.11 133.11
1,760 1,800 136.17 136.17 136.17 136.17 136.17
1,800 1,840 139.23 139.23 139.23 139.23 139.23
1,840 1,880 142.29 142.29 142.29 142.29 142.29
1,880 1,920 145.35 145.35 145.35 145.35 145.35
1,920 1,960 148.41 148.41 148.41 148.41 148.41
1,960 2,000 151.47 151.47 151.47 151.47 151.47
2,000 2,040 154.53 154.53 154.53 154.53 154.53
2,040 2,080 157.59 157.59 157.59 157.59 157.59
2,080 2,120 160.65 160.65 160.65 160.65 160.65
2,120 2,160 163.71 163.71 163.71 163.71 163.71
2,160 2,200 166.77 166.77 166.77 166.77 166.77
2,200 2,240 169.83 169.83 169.83 169.83 169.83
2,240 2,280 172.89 172.89 172.89 172.89 172.89
2,280 2,320 175.95 175.95 175.95 175.95 175.95
2,320 2,360 179.01 179.01 179.01 179.01 179.01
2,360 2,400 182.07 182.07 182.07 182.07 182.07
2,400 2,440 185.13 185.13 185.13 185.13 185.13
2,440 2,480 188.19 188.19 188.19 188.19 188.19
2,480 2,520 191.25 191.25 191.25 191.25 191.25
2,520 2,560 194.31 194.31 194.31 194.31 194.31
2,560 2,600 197.37 197.37 197.37 197.37 197.37
2,600 2,640 200.43 200.43 200.43 200.43 200.43
2,640 2,680 203.49 203.49 203.49 203.49 203.49
2,680 2,720 206.55 206.55 206.55 206.55 206.55
2,720 2,760 209.61 209.61 209.61 209.61 209.61
2,760 2,800 215.67 212.67 212.67 212.67 212.67
2,800 2,840 222.73 215.73 215.73 215.73 215.73
2,840 2,880 229.79 218.79 218.79 218.79 218.79
2,880 2,920 236.85 221.85 221.85 221.85 221.85
2,920 2,960 243.91 224.91 224.91 224.91 224.91
2,960 3,000 250.97 227.97 227.97 227.97 227.97
3,000 3,040 258.03 231.03 231.03 231.03 231.03
3,040 3,080 265.09 234.09 234.09 234.09 234.09
3,080 3,120 272.15 239.15 237.15 237.15 237.15
3,120 3,160 279.21 246.21 240.21 240.21 240.21
3,160 3,200 286.27 253.27 243.27 243.27 243.27
3,200 3,240 293.33 260.33 246.33 246.33 246.33
3,240 3,280 300.39 267.39 249.39 249.39 249.39
3,280 3,320 307.45 274.45 252.45 252.45 252.45
3,320 3,360 314.51 281.51 255.51 255.51 255.51
3,360 3,400 321.57 288.57 258.57 258.57 258.57
3,400 3,440 328.63 295.63 261.63 261.63 261.63
3,440 3,480 335.69 302.69 268.69 264.69 264.69
3,480 3,520 342.75 309.75 275.75 267.75 267.75
3,520 3,560 349.81 316.81 282.81 270.81 270.81
3,560 3,600 356.87 323.87 289.87 273.87 273.87
3,600 3,640 363.93 330.93 296.93 276.93 276.93
3,640 3,680 370.99 337.99 303.99 279.99 279.99
3,680 3,720 378.05 345.05 311.05 283.05 283.05
3,720 3,760 385.11 352.11 318.11 286.11 286.11
3,760 3,800 392.17 359.17 325.17 291.17 289.17
3,800 3,840 399.23 366.23 332.23 298.23 292.23
3,840 3,880 406.29 373.29 339.29 305.29 295.29
3,880 3,920 413.35 380.35 346.35 312.35 298.35
3,920 3,960 420.41 387.41 353.41 319.41 301.41
3,960 4,000 427.47 394.47 360.47 326.47 304.47
4,000 4,040 434.53 401.53 367.53 333.53 307.53
4,040 4,080 441.59 408.59 374.59 340.59 310.59
4,080 4,120 448.65 415.65 381.65 347.65 313.65
4,120 4,160 455.71 422.71 388.71 354.71 320.71
4,160 4,200 462.77 429.77 395.77 361.77 327.77
4,200 4,240 469.83 436.83 402.83 368.83 334.83
4,240 4,280 476.89 443.89 409.89 375.89 341.89
4,280 4,320 483.95 450.95 416.95 382.95 348.95
4,320 4,360 493.01 458.01 424.01 390.01 356.01
4,360 4,400 502.07 465.07 431.07 397.07 363.07
4,400 4,440 511.13 472.13 438.13 404.13 370.13
4,440 4,480 520.19 479.19 445.19 411.19 377.19
4,480 4,520 529.25 486.25 452.25 418.25 384.25
4,520 4,560 538.31 493.31 459.31 425.31 391.31
4,560 4,600 547.37 500.37 466.37 432.37 398.37
4,600 4,640 556.43 507.43 473.43 439.43 405.43
4,640 4,680 565.49 515.49 480.49 446.49 412.49
4,680 4,720 574.55 524.55 487.55 453.55 419.55
4,720 4,760 583.61 533.61 494.61 460.61 426.61
4,760 4,800 592.67 542.67 501.67 467.67 433.67
4,800 4,840 601.73 551.73 508.73 474.73 440.73
4,840 4,880 610.79 560.79 515.79 481.79 447.79
4,880 4,920 619.85 569.85 522.85 488.85 454.85
4,920 4,960 628.91 578.91 529.91 495.91 461.91
4,960 5,000 637.97 587.97 536.97 502.97 468.97
5,000 5,040 647.03 597.03 546.03 510.03 476.03
5,040 5,080 656.09 606.09 555.09 517.09 483.09
5,080 5,120 665.15 615.15 564.15 524.15 490.15
5,120 5,160 674.21 624.21 573.21 531.21 497.21
5,160 5,200 683.27 633.27 582.27 538.27 504.27
5,200 5,240 692.33 642.33 591.33 545.33 511.33
5,240 5,280 701.39 651.39 600.39 552.39 518.39
5,280 5,320 710.45 660.45 609.45 559.45 525.45
5,320 5,360 719.51 669.51 618.51 568.51 532.51
5,360 5,400 728.57 678.57 627.57 577.57 539.57
5,400 5,440 737.63 687.63 636.63 586.63 546.63
5,440 5,480 746.69 696.69 645.69 595.69 553.69
5,480 5,520 755.75 705.75 654.75 604.75 560.75
5,520 5,560 764.81 714.81 663.81 613.81 567.81
5,560 5,600 773.87 723.87 672.87 622.87 574.87
5,600 5,640 782.93 732.93 681.93 631.93 581.93
5,640 5,680 791.99 741.99 690.99 640.99 589.99
5,680 5,720 801.05 751.05 700.05 650.05 599.05
5,720 5,760 810.11 760.11 709.11 659.11 608.11
5,760 5,800 819.17 769.17 718.17 668.17 617.17
5,800 5,840 828.23 778.23 727.23 677.23 626.23
5,840 5,880 837.29 787.29 736.29 686.29 635.29
5,880 5,920 846.35 796.35 745.35 695.35 644.35
5,920 5,960 855.41 805.41 754.41 704.41 653.41
5,960 6,000 864.47 814.47 763.47 713.47 662.47
6,000 6,040 873.53 823.53 772.53 722.53 671.53
6,040 6,080 882.59 832.59 781.59 731.59 680.59
--------------------------------------------------------------
$6,080 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
SINGLE Persons -- DAILY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $15 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
15 18 $2.26 $1.26 $1.26 $1.26 $1.26 $1.26
18 21 2.49 1.49 1.49 1.49 1.49 1.49
21 24 2.72 1.72 1.72 1.72 1.72 1.72
24 27 3.95 1.95 1.95 1.95 1.95 1.95
27 30 4.18 2.18 2.18 2.18 2.18 2.18
30 33 4.41 3.41 2.41 2.41 2.41 2.41
33 36 5.64 3.64 2.64 2.64 2.64 2.64
36 39 5.87 3.87 2.87 2.87 2.87 2.87
39 42 6.10 5.10 3.10 3.10 3.10 3.10
42 45 6.33 5.33 3.33 3.33 3.33 3.33
45 48 7.56 5.56 4.56 3.56 3.56 3.56
48 51 7.79 6.79 4.79 3.79 3.79 3.79
51 54 9.02 7.02 5.02 4.02 4.02 4.02
54 57 9.25 7.25 6.25 4.25 4.25 4.25
57 60 10.48 7.48 6.48 4.48 4.48 4.48
60 63 10.70 8.70 6.70 5.70 4.70 4.70
63 66 11.93 8.93 6.93 5.93 4.93 4.93
66 69 12.16 10.16 8.16 6.16 5.16 5.16
69 72 12.39 10.39 8.39 6.39 5.39 5.39
72 75 13.62 11.62 8.62 7.62 5.62 5.62
75 78 13.85 11.85 9.85 7.85 6.85 5.85
78 81 15.08 12.08 10.08 8.08 7.08 6.08
81 84 15.31 13.31 11.31 9.31 7.31 6.31
84 87 16.54 13.54 11.54 9.54 7.54 6.54
87 90 16.77 14.77 11.77 9.77 8.77 6.77
90 93 18.00 15.00 13.00 11.00 9.00 7.00
93 96 18.23 16.23 13.23 11.23 9.23 8.23
96 99 19.46 16.46 14.46 11.46 10.46 8.46
99 102 19.69 17.69 14.69 12.69 10.69 8.69
102 105 19.92 17.92 15.92 12.92 10.92 9.92
105 108 21.15 19.15 16.15 14.15 12.15 10.15
108 111 21.38 19.38 17.38 14.38 12.38 10.38
111 114 22.61 19.61 17.61 15.61 12.61 11.61
114 117 22.84 20.84 18.84 15.84 13.84 11.84
117 120 24.07 21.07 19.07 17.07 14.07 12.07
120 123 24.29 22.29 19.29 17.29 15.29 12.29
123 126 25.52 22.52 20.52 18.52 15.52 13.52
126 129 25.75 23.75 20.75 18.75 16.75 13.75
129 132 25.98 23.98 21.98 18.98 16.98 14.98
132 135 27.21 25.21 22.21 20.21 18.21 15.21
135 138 27.44 25.44 23.44 20.44 18.44 16.44
138 141 28.67 25.67 23.67 21.67 18.67 16.67
141 144 28.90 26.90 24.90 21.90 19.90 17.90
144 147 30.13 27.13 25.13 23.13 20.13 18.13
147 150 30.36 28.36 25.36 23.36 21.36 18.36
150 153 31.59 28.59 26.59 24.59 21.59 19.59
153 156 31.82 29.82 26.82 24.82 22.82 19.82
156 159 33.05 30.05 28.05 25.05 23.05 21.05
159 162 34.28 31.28 28.28 26.28 24.28 21.28
162 165 34.51 31.51 29.51 26.51 24.51 22.51
165 168 35.74 32.74 29.74 27.74 25.74 22.74
168 171 36.97 32.97 30.97 27.97 25.97 23.97
171 174 38.20 34.20 31.20 29.20 26.20 24.20
174 177 38.43 34.43 32.43 29.43 27.43 25.43
177 180 39.66 35.66 32.66 30.66 27.66 25.66
180 183 40.88 36.88 32.88 30.88 28.88 25.88
183 186 42.11 38.11 34.11 32.11 29.11 27.11
186 189 42.34 38.34 34.34 32.34 30.34 27.34
189 192 43.57 39.57 35.57 32.57 30.57 28.57
192 195 44.80 40.80 36.80 33.80 31.80 28.80
195 198 46.03 42.03 38.03 34.03 32.03 30.03
198 201 46.26 42.26 38.26 35.26 32.26 30.26
201 204 47.49 43.49 39.49 35.49 33.49 31.49
204 207 48.72 44.72 40.72 36.72 33.72 31.72
207 210 49.95 45.95 41.95 37.95 34.95 31.95
210 213 50.18 46.18 42.18 39.18 35.18 33.18
213 216 51.41 47.41 43.41 39.41 36.41 33.41
216 219 52.64 48.64 44.64 40.64 36.64 34.64
219 222 53.87 49.87 45.87 41.87 37.87 34.87
222 225 54.10 50.10 46.10 43.10 39.10 36.10
225 228 55.33 51.33 47.33 43.33 39.33 36.33
228 231 56.56 52.56 48.56 44.56 40.56 37.56
231 234 57.79 53.79 49.79 45.79 41.79 37.79
234 237 58.02 54.02 50.02 47.02 43.02 39.02
237 240 59.25 55.25 51.25 47.25 43.25 40.25
240 243 60.47 56.47 52.47 48.47 44.47 40.47
243 246 61.70 57.70 53.70 49.70 45.70 41.70
246 249 61.93 57.93 53.93 50.93 46.93 42.93
249 252 63.16 59.16 55.16 51.16 47.16 44.16
252 255 64.39 60.39 56.39 52.39 48.39 44.39
255 258 65.62 61.62 57.62 53.62 49.62 45.62
258 261 65.85 61.85 57.85 54.85 50.85 46.85
261 264 67.08 63.08 59.08 55.08 51.08 48.08
264 267 68.31 64.31 60.31 56.31 52.31 48.31
267 270 69.54 65.54 61.54 57.54 53.54 49.54
270 273 69.77 65.77 61.77 58.77 54.77 50.77
273 276 71.00 67.00 63.00 59.00 55.00 52.00
276 279 72.23 68.23 64.23 60.23 56.23 52.23
279 282 73.46 69.46 65.46 61.46 57.46 53.46
282 285 73.69 69.69 65.69 62.69 58.69 54.69
285 288 74.92 70.92 66.92 62.92 58.92 55.92
288 291 76.15 72.15 68.15 64.15 60.15 56.15
291 294 77.38 73.38 69.38 65.38 61.38 57.38
294 297 77.61 73.61 69.61 66.61 62.61 58.61
297 300 78.84 74.84 70.84 66.84 62.84 59.84
300 303 80.06 76.06 72.06 68.06 64.06 60.06
303 306 81.29 77.29 73.29 69.29 65.29 61.29
306 309 81.52 77.52 73.52 70.52 66.52 62.52
309 312 82.75 78.75 74.75 70.75 66.75 63.75
312 315 83.98 79.98 75.98 71.98 67.98 63.98
315 318 85.21 81.21 77.21 73.21 69.21 65.21
318 321 85.44 81.44 77.44 74.44 70.44 66.44
321 324 86.67 82.67 78.67 74.67 70.67 67.67
324 327 87.90 83.90 79.90 75.90 71.90 67.90
327 330 89.13 85.13 81.13 77.13 73.13 69.13
330 333 89.36 85.36 81.36 78.36 74.36 70.36
333 336 90.59 86.59 82.59 78.59 74.59 71.59
336 339 91.82 87.82 83.82 79.82 75.82 71.82
339 341 92.01 89.01 85.01 81.01 77.01 73.01
341 343 93.16 89.16 85.16 81.16 77.16 73.16
343 345 93.32 90.32 86.32 82.32 78.32 74.32
345 347 94.47 90.47 86.47 82.47 78.47 74.47
347 349 94.62 91.62 87.62 83.62 79.62 75.62
349 351 95.78 91.78 87.78 83.78 79.78 75.78
351 353 95.93 92.93 88.93 84.93 80.93 76.93
353 355 97.08 93.08 89.08 85.08 81.08 77.08
355 357 97.23 94.23 90.23 86.23 82.23 78.23
357 359 98.39 94.39 90.39 86.39 82.39 78.39
359 361 98.54 95.54 91.54 87.54 83.54 79.54
361 363 99.69 95.69 91.69 87.69 83.69 79.69
363 365 99.85 96.85 92.85 88.85 84.85 80.85
365 367 101.00 97.00 93.00 89.00 85.00 81.00
367 369 102.15 98.15 94.15 90.15 86.15 82.15
369 371 102.31 98.31 94.31 90.31 86.31 82.31
371 373 103.46 99.46 95.46 91.46 87.46 83.46
373 375 103.61 99.61 95.61 91.61 87.61 83.61
375 377 104.76 100.76 96.76 92.76 88.76 84.76
377 379 104.92 100.92 96.92 92.92 88.92 84.92
379 381 106.07 102.07 98.07 94.07 90.07 86.07
381 383 106.22 102.22 98.22 94.22 90.22 86.22
383 385 107.38 103.38 99.38 95.38 91.38 87.38
385 387 108.53 103.53 99.53 95.53 91.53 87.53
387 389 108.68 104.68 100.68 96.68 92.68 88.68
389 391 109.84 104.84 100.84 96.84 92.84 88.84
391 393 109.99 105.99 101.99 97.99 93.99 89.99
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
--------------------------------------------------------------
$0 $15 7.65% 7.65% 7.65% 7.65% 7.65%
15 18 $1.26 $1.26 $1.26 $1.26 $1.26
18 21 1.49 1.49 1.49 1.49 1.49
21 24 1.72 1.72 1.72 1.72 1.72
24 27 1.95 1.95 1.95 1.95 1.95
27 30 2.18 2.18 2.18 2.18 2.18
30 33 2.41 2.41 2.41 2.41 2.41
33 36 2.64 2.64 2.64 2.64 2.64
36 39 2.87 2.87 2.87 2.87 2.87
39 42 3.10 3.10 3.10 3.10 3.10
42 45 3.33 3.33 3.33 3.33 3.33
45 48 3.56 3.56 3.56 3.56 3.56
48 51 3.79 3.79 3.79 3.79 3.79
51 54 4.02 4.02 4.02 4.02 4.02
54 57 4.25 4.25 4.25 4.25 4.25
57 60 4.48 4.48 4.48 4.48 4.48
60 63 4.70 4.70 4.70 4.70 4.70
63 66 4.93 4.93 4.93 4.93 4.93
66 69 5.16 5.16 5.16 5.16 5.16
69 72 5.39 5.39 5.39 5.39 5.39
72 75 5.62 5.62 5.62 5.62 5.62
75 78 5.85 5.85 5.85 5.85 5.85
78 81 6.08 6.08 6.08 6.08 6.08
81 84 6.31 6.31 6.31 6.31 6.31
84 87 6.54 6.54 6.54 6.54 6.54
87 90 6.77 6.77 6.77 6.77 6.77
90 93 7.00 7.00 7.00 7.00 7.00
93 96 7.23 7.23 7.23 7.23 7.23
96 99 7.46 7.46 7.46 7.46 7.46
99 102 7.69 7.69 7.69 7.69 7.69
102 105 7.92 7.92 7.92 7.92 7.92
105 108 8.15 8.15 8.15 8.15 8.15
108 111 9.38 8.38 8.38 8.38 8.38
111 114 9.61 8.61 8.61 8.61 8.61
114 117 9.84 8.84 8.84 8.84 8.84
117 120 11.07 9.07 9.07 9.07 9.07
120 123 11.29 9.29 9.29 9.29 9.29
123 126 11.52 10.52 9.52 9.52 9.52
126 129 12.75 10.75 9.75 9.75 9.75
129 132 12.98 10.98 9.98 9.98 9.98
132 135 13.21 12.21 10.21 10.21 10.21
135 138 13.44 12.44 10.44 10.44 10.44
138 141 14.67 12.67 11.67 10.67 10.67
141 144 14.90 12.90 11.90 10.90 10.90
144 147 16.13 14.13 12.13 11.13 11.13
147 150 16.36 14.36 13.36 11.36 11.36
150 153 17.59 14.59 13.59 11.59 11.59
153 156 17.82 15.82 13.82 12.82 11.82
156 159 18.05 16.05 14.05 13.05 12.05
159 162 19.28 17.28 15.28 13.28 12.28
162 165 19.51 17.51 15.51 13.51 12.51
165 168 20.74 17.74 15.74 14.74 12.74
168 171 20.97 18.97 16.97 14.97 12.97
171 174 22.20 19.20 17.20 15.20 14.20
174 177 22.43 20.43 18.43 16.43 14.43
177 180 23.66 20.66 18.66 16.66 14.66
180 183 23.88 21.88 18.88 16.88 15.88
183 186 25.11 22.11 20.11 18.11 16.11
186 189 25.34 23.34 20.34 18.34 16.34
189 192 25.57 23.57 21.57 18.57 17.57
192 195 26.80 24.80 21.80 19.80 17.80
195 198 27.03 25.03 23.03 20.03 18.03
198 201 28.26 25.26 23.26 21.26 18.26
201 204 28.49 26.49 24.49 21.49 19.49
204 207 29.72 26.72 24.72 22.72 19.72
207 210 29.95 27.95 24.95 22.95 20.95
210 213 31.18 28.18 26.18 24.18 21.18
213 216 31.41 29.41 26.41 24.41 22.41
216 219 31.64 29.64 27.64 24.64 22.64
219 222 32.87 30.87 27.87 25.87 23.87
222 225 33.10 31.10 29.10 26.10 24.10
225 228 34.33 31.33 29.33 27.33 24.33
228 231 34.56 32.56 30.56 27.56 25.56
231 234 35.79 32.79 30.79 28.79 25.79
234 237 36.02 34.02 32.02 29.02 27.02
237 240 37.25 34.25 32.25 30.25 27.25
240 243 37.47 35.47 32.47 30.47 28.47
243 246 38.70 35.70 33.70 31.70 28.70
246 249 38.93 36.93 33.93 31.93 29.93
249 252 40.16 37.16 35.16 32.16 30.16
252 255 40.39 38.39 35.39 33.39 31.39
255 258 41.62 38.62 36.62 33.62 31.62
258 261 42.85 38.85 36.85 34.85 31.85
261 264 44.08 40.08 38.08 35.08 33.08
264 267 44.31 41.31 38.31 36.31 33.31
267 270 45.54 41.54 38.54 36.54 34.54
270 273 46.77 42.77 39.77 37.77 34.77
273 276 48.00 44.00 40.00 38.00 36.00
276 279 48.23 45.23 41.23 38.23 36.23
279 282 49.46 45.46 41.46 39.46 37.46
282 285 50.69 46.69 42.69 39.69 37.69
285 288 51.92 47.92 43.92 40.92 37.92
288 291 52.15 49.15 45.15 41.15 39.15
291 294 53.38 49.38 45.38 42.38 39.38
294 297 54.61 50.61 46.61 42.61 40.61
297 300 55.84 51.84 47.84 43.84 40.84
300 303 56.06 53.06 49.06 45.06 42.06
303 306 57.29 53.29 49.29 45.29 42.29
306 309 58.52 54.52 50.52 46.52 43.52
309 312 59.75 55.75 51.75 47.75 43.75
312 315 59.98 56.98 52.98 48.98 44.98
315 318 61.21 57.21 53.21 49.21 46.21
318 321 62.44 58.44 54.44 50.44 46.44
321 324 63.67 59.67 55.67 51.67 47.67
324 327 63.90 60.90 56.90 52.90 48.90
327 330 65.13 61.13 57.13 53.13 50.13
330 333 66.36 62.36 58.36 54.36 50.36
333 336 67.59 63.59 59.59 55.59 51.59
336 339 67.82 64.82 60.82 56.82 52.82
339 341 69.01 65.01 61.01 57.01 53.01
341 343 70.16 66.16 62.16 58.16 54.16
343 345 70.32 66.32 62.32 58.32 54.32
345 347 71.47 67.47 63.47 59.47 55.47
347 349 71.62 67.62 63.62 59.62 55.62
349 351 72.78 68.78 64.78 60.78 56.78
351 353 72.93 68.93 64.93 60.93 56.93
353 355 74.08 70.08 66.08 62.08 58.08
355 357 74.23 70.23 66.23 62.23 58.23
357 359 75.39 71.39 67.39 63.39 59.39
359 361 75.54 71.54 67.54 63.54 59.54
361 363 76.69 72.69 68.69 64.69 60.69
363 365 76.85 72.85 68.85 64.85 60.85
365 367 78.00 74.00 70.00 66.00 62.00
367 369 78.15 74.15 70.15 66.15 62.15
369 371 79.31 75.31 71.31 67.31 63.31
371 373 79.46 75.46 71.46 67.46 63.46
373 375 80.61 76.61 72.61 68.61 64.61
375 377 80.76 76.76 72.76 68.76 64.76
377 379 81.92 77.92 73.92 69.92 65.92
379 381 82.07 78.07 74.07 70.07 66.07
381 383 83.22 79.22 75.22 71.22 67.22
383 385 83.38 79.38 75.38 71.38 67.38
385 387 84.53 80.53 76.53 72.53 68.53
387 389 84.68 80.68 76.68 72.68 68.68
389 391 85.84 81.84 77.84 73.84 69.84
391 393 85.99 81.99 77.99 73.99 69.99
--------------------------------------------------------------
$393 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
MARRIED Persons -- DAILY Payroll Period
(For Wages Paid through December 2017)
----------------------------------------------------------------------
And the And the number of withholding allowances claimed
wages are -- is --
----------------------------------------------------------------------
0 1 2 3 4 5
But ------------------------------------------------------
At less The amount of income, social security, and Medicare
least than taxes to be withheld is --
----------------------------------------------------------------------
$0 $38 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
38 41 $4.02 $3.02 $3.02 $3.02 $3.02 $3.02
41 44 4.25 3.25 3.25 3.25 3.25 3.25
44 47 4.48 3.48 3.48 3.48 3.48 3.48
47 50 5.71 3.71 3.71 3.71 3.71 3.71
50 53 5.94 3.94 3.94 3.94 3.94 3.94
53 56 6.17 5.17 4.17 4.17 4.17 4.17
56 59 6.40 5.40 4.40 4.40 4.40 4.40
59 62 7.63 5.63 4.63 4.63 4.63 4.63
62 65 7.86 5.86 4.86 4.86 4.86 4.86
65 68 8.09 7.09 5.09 5.09 5.09 5.09
68 71 9.32 7.32 6.32 5.32 5.32 5.32
71 74 9.55 7.55 6.55 5.55 5.55 5.55
74 77 9.78 8.78 6.78 5.78 5.78 5.78
77 80 11.01 9.01 7.01 6.01 6.01 6.01
80 83 11.23 9.23 8.23 6.23 6.23 6.23
83 86 11.46 10.46 8.46 6.46 6.46 6.46
86 89 11.69 10.69 8.69 7.69 6.69 6.69
89 92 12.92 10.92 9.92 7.92 6.92 6.92
92 95 13.15 11.15 10.15 8.15 7.15 7.15
95 98 13.38 12.38 10.38 9.38 7.38 7.38
98 101 14.61 12.61 11.61 9.61 7.61 7.61
101 104 14.84 12.84 11.84 9.84 8.84 7.84
104 107 15.07 14.07 12.07 11.07 9.07 8.07
107 110 16.30 14.30 12.30 11.30 9.30 8.30
110 113 16.53 14.53 13.53 11.53 10.53 8.53
113 116 17.76 15.76 13.76 11.76 10.76 8.76
116 119 17.99 15.99 13.99 12.99 10.99 9.99
119 122 18.22 16.22 15.22 13.22 11.22 10.22
122 125 19.45 17.45 15.45 13.45 12.45 10.45
125 128 19.68 17.68 15.68 14.68 12.68 11.68
128 131 20.91 18.91 16.91 14.91 12.91 11.91
131 134 21.14 19.14 17.14 15.14 14.14 12.14
134 137 22.37 19.37 17.37 16.37 14.37 12.37
137 140 22.60 20.60 18.60 16.60 14.60 13.60
140 143 23.82 20.82 18.82 16.82 15.82 13.82
143 146 24.05 22.05 19.05 17.05 16.05 14.05
146 149 25.28 22.28 20.28 18.28 16.28 15.28
149 152 25.51 23.51 20.51 18.51 16.51 15.51
152 155 25.74 23.74 21.74 18.74 17.74 15.74
155 158 26.97 24.97 21.97 19.97 17.97 16.97
158 161 27.20 25.20 23.20 20.20 18.20 17.20
161 164 28.43 25.43 23.43 21.43 19.43 17.43
164 167 28.66 26.66 24.66 21.66 19.66 17.66
167 170 29.89 26.89 24.89 22.89 19.89 18.89
170 173 30.12 28.12 25.12 23.12 21.12 19.12
173 176 31.35 28.35 26.35 24.35 21.35 19.35
176 179 31.58 29.58 26.58 24.58 22.58 20.58
179 182 31.81 29.81 27.81 24.81 22.81 20.81
182 185 33.04 31.04 28.04 26.04 24.04 21.04
185 188 33.27 31.27 29.27 26.27 24.27 22.27
188 191 34.50 32.50 29.50 27.50 25.50 22.50
191 194 34.73 32.73 30.73 27.73 25.73 23.73
194 197 35.96 32.96 30.96 28.96 25.96 23.96
197 200 36.19 34.19 32.19 29.19 27.19 25.19
200 203 37.41 34.41 32.41 30.41 27.41 25.41
203 206 37.64 35.64 32.64 30.64 28.64 25.64
206 209 38.87 35.87 33.87 31.87 28.87 26.87
209 212 39.10 37.10 34.10 32.10 30.10 27.10
212 215 39.33 37.33 35.33 32.33 30.33 28.33
215 218 40.56 38.56 35.56 33.56 31.56 28.56
218 221 40.79 38.79 36.79 33.79 31.79 29.79
221 224 42.02 39.02 37.02 35.02 32.02 30.02
224 227 42.25 40.25 38.25 35.25 33.25 31.25
227 230 43.48 40.48 38.48 36.48 33.48 31.48
230 233 43.71 41.71 38.71 36.71 34.71 31.71
233 236 44.94 41.94 39.94 37.94 34.94 32.94
236 239 45.17 43.17 40.17 38.17 36.17 33.17
239 242 45.40 43.40 41.40 38.40 36.40 34.40
242 245 46.63 44.63 41.63 39.63 37.63 34.63
245 248 46.86 44.86 42.86 39.86 37.86 35.86
248 251 48.09 46.09 43.09 41.09 39.09 36.09
251 254 48.32 46.32 44.32 41.32 39.32 37.32
254 257 49.55 46.55 44.55 42.55 39.55 37.55
257 260 49.78 47.78 45.78 42.78 40.78 38.78
260 263 51.00 48.00 46.00 44.00 41.00 39.00
263 266 51.23 49.23 46.23 44.23 42.23 39.23
266 269 52.46 49.46 47.46 45.46 42.46 40.46
269 272 52.69 50.69 47.69 45.69 43.69 40.69
272 275 52.92 50.92 48.92 45.92 43.92 41.92
275 278 54.15 52.15 49.15 47.15 45.15 42.15
278 281 54.38 52.38 50.38 47.38 45.38 43.38
281 284 55.61 52.61 50.61 48.61 45.61 43.61
284 287 55.84 53.84 51.84 48.84 46.84 44.84
287 290 57.07 54.07 52.07 50.07 47.07 45.07
290 293 57.30 55.30 52.30 50.30 48.30 45.30
293 296 58.53 55.53 53.53 51.53 48.53 46.53
296 299 58.76 56.76 53.76 51.76 49.76 46.76
299 302 58.99 56.99 54.99 51.99 49.99 47.99
302 305 60.22 58.22 55.22 53.22 51.22 48.22
305 308 60.45 58.45 56.45 53.45 51.45 49.45
308 311 61.68 59.68 56.68 54.68 52.68 49.68
311 314 61.91 59.91 57.91 54.91 52.91 50.91
314 317 63.14 60.14 58.14 56.14 53.14 51.14
317 320 63.37 61.37 59.37 56.37 54.37 52.37
320 323 64.59 61.59 59.59 57.59 54.59 52.59
323 326 64.82 62.82 59.82 57.82 55.82 52.82
326 329 66.05 63.05 61.05 59.05 56.05 54.05
329 332 67.28 64.28 61.28 59.28 57.28 54.28
332 335 67.51 64.51 62.51 59.51 57.51 55.51
335 338 68.74 65.74 62.74 60.74 58.74 55.74
338 341 69.97 65.97 63.97 60.97 58.97 56.97
341 343 70.16 67.16 64.16 62.16 59.16 57.16
343 345 71.32 67.32 64.32 62.32 60.32 57.32
345 347 71.47 68.47 65.47 62.47 60.47 58.47
347 349 72.62 68.62 65.62 63.62 60.62 58.62
349 351 72.78 69.78 65.78 63.78 61.78 58.78
351 353 73.93 69.93 66.93 63.93 61.93 59.93
353 355 74.08 71.08 67.08 65.08 62.08 60.08
355 357 75.23 71.23 67.23 65.23 62.23 60.23
357 359 75.39 72.39 68.39 65.39 63.39 60.39
359 361 76.54 72.54 68.54 65.54 63.54 61.54
361 363 76.69 73.69 69.69 66.69 63.69 61.69
363 365 77.85 73.85 69.85 66.85 64.85 61.85
365 367 78.00 75.00 71.00 67.00 65.00 63.00
367 369 79.15 75.15 71.15 68.15 65.15 63.15
369 371 79.31 76.31 72.31 68.31 66.31 63.31
371 373 80.46 76.46 72.46 68.46 66.46 64.46
373 375 80.61 77.61 73.61 69.61 66.61 64.61
375 377 81.76 77.76 73.76 69.76 66.76 64.76
377 379 81.92 78.92 74.92 70.92 67.92 64.92
379 381 83.07 79.07 75.07 71.07 68.07 66.07
381 383 83.22 80.22 76.22 72.22 68.22 66.22
383 385 84.38 80.38 76.38 72.38 69.38 66.38
385 387 84.53 81.53 77.53 73.53 69.53 67.53
387 389 85.68 81.68 77.68 73.68 69.68 67.68
389 391 85.84 82.84 78.84 74.84 70.84 67.84
391 393 86.99 82.99 78.99 74.99 70.99 68.99
393 395 87.14 84.14 80.14 76.14 72.14 69.14
395 397 88.29 84.29 80.29 76.29 72.29 69.29
397 399 88.45 85.45 81.45 77.45 73.45 69.45
399 401 89.60 85.60 81.60 77.60 73.60 70.60
401 403 89.75 86.75 82.75 78.75 74.75 70.75
403 405 90.91 86.91 82.91 78.91 74.91 70.91
405 407 91.06 88.06 84.06 80.06 76.06 72.06
407 409 92.21 88.21 84.21 80.21 76.21 72.21
----------------------------------------------------------------------
[Table Continued]
--------------------------------------------------------------
And the And the number of withholding allowances
wages are -- claimed is --
--------------------------------------------------------------
6 7 8 9 10
But ----------------------------------------------
At less The amount of income, social security, and
least than Medicare taxes to be withheld is --
-------------- ----------------------------------------------
$0 $38 7.65% 7.65% 7.65% 7.65% 7.65%
38 41 $3.02 $3.02 $3.02 $3.02 $3.02
41 44 3.25 3.25 3.25 3.25 3.25
44 47 3.48 3.48 3.48 3.48 3.48
47 50 3.71 3.71 3.71 3.71 3.71
50 53 3.94 3.94 3.94 3.94 3.94
53 56 4.17 4.17 4.17 4.17 4.17
56 59 4.40 4.40 4.40 4.40 4.40
59 62 4.63 4.63 4.63 4.63 4.63
62 65 4.86 4.86 4.86 4.86 4.86
65 68 5.09 5.09 5.09 5.09 5.09
68 71 5.32 5.32 5.32 5.32 5.32
71 74 5.55 5.55 5.55 5.55 5.55
74 77 5.78 5.78 5.78 5.78 5.78
77 80 6.01 6.01 6.01 6.01 6.01
80 83 6.23 6.23 6.23 6.23 6.23
83 86 6.46 6.46 6.46 6.46 6.46
86 89 6.69 6.69 6.69 6.69 6.69
89 92 6.92 6.92 6.92 6.92 6.92
92 95 7.15 7.15 7.15 7.15 7.15
95 98 7.38 7.38 7.38 7.38 7.38
98 101 7.61 7.61 7.61 7.61 7.61
101 104 7.84 7.84 7.84 7.84 7.84
104 107 8.07 8.07 8.07 8.07 8.07
107 110 8.30 8.30 8.30 8.30 8.30
110 113 8.53 8.53 8.53 8.53 8.53
113 116 8.76 8.76 8.76 8.76 8.76
116 119 8.99 8.99 8.99 8.99 8.99
119 122 9.22 9.22 9.22 9.22 9.22
122 125 9.45 9.45 9.45 9.45 9.45
125 128 9.68 9.68 9.68 9.68 9.68
128 131 9.91 9.91 9.91 9.91 9.91
131 134 11.14 10.14 10.14 10.14 10.14
134 137 11.37 10.37 10.37 10.37 10.37
137 140 11.60 10.60 10.60 10.60 10.60
140 143 11.82 10.82 10.82 10.82 10.82
143 146 13.05 11.05 11.05 11.05 11.05
146 149 13.28 12.28 11.28 11.28 11.28
149 152 13.51 12.51 11.51 11.51 11.51
152 155 14.74 12.74 11.74 11.74 11.74
155 158 14.97 12.97 11.97 11.97 11.97
158 161 15.20 14.20 12.20 12.20 12.20
161 164 16.43 14.43 12.43 12.43 12.43
164 167 16.66 14.66 13.66 12.66 12.66
167 170 16.89 15.89 13.89 12.89 12.89
170 173 17.12 16.12 14.12 13.12 13.12
173 176 18.35 16.35 15.35 13.35 13.35
176 179 18.58 17.58 15.58 13.58 13.58
179 182 18.81 17.81 15.81 14.81 13.81
182 185 20.04 18.04 17.04 15.04 14.04
185 188 20.27 18.27 17.27 15.27 14.27
188 191 20.50 19.50 17.50 16.50 14.50
191 194 21.73 19.73 17.73 16.73 14.73
194 197 21.96 19.96 18.96 16.96 15.96
197 200 22.19 21.19 19.19 18.19 16.19
200 203 23.41 21.41 19.41 18.41 16.41
203 206 23.64 21.64 20.64 18.64 17.64
206 209 24.87 22.87 20.87 18.87 17.87
209 212 25.10 23.10 21.10 20.10 18.10
212 215 25.33 23.33 22.33 20.33 18.33
215 218 26.56 24.56 22.56 20.56 19.56
218 221 26.79 24.79 22.79 21.79 19.79
221 224 28.02 25.02 23.02 22.02 20.02
224 227 28.25 26.25 24.25 22.25 21.25
227 230 29.48 26.48 24.48 23.48 21.48
230 233 29.71 27.71 24.71 23.71 21.71
233 236 30.94 27.94 25.94 23.94 22.94
236 239 31.17 29.17 26.17 24.17 23.17
239 242 31.40 29.40 27.40 25.40 23.40
242 245 32.63 30.63 27.63 25.63 23.63
245 248 32.86 30.86 28.86 25.86 24.86
248 251 34.09 31.09 29.09 27.09 25.09
251 254 34.32 32.32 30.32 27.32 25.32
254 257 35.55 32.55 30.55 28.55 26.55
257 260 35.78 33.78 31.78 28.78 26.78
260 263 37.00 34.00 32.00 30.00 27.00
263 266 37.23 35.23 32.23 30.23 28.23
266 269 38.46 35.46 33.46 31.46 28.46
269 272 38.69 36.69 33.69 31.69 29.69
272 275 38.92 36.92 34.92 31.92 29.92
275 278 40.15 38.15 35.15 33.15 31.15
278 281 40.38 38.38 36.38 33.38 31.38
281 284 41.61 38.61 36.61 34.61 31.61
284 287 41.84 39.84 37.84 34.84 32.84
287 290 43.07 40.07 38.07 36.07 33.07
290 293 43.30 41.30 38.30 36.30 34.30
293 296 44.53 41.53 39.53 37.53 34.53
296 299 44.76 42.76 39.76 37.76 35.76
299 302 44.99 42.99 40.99 37.99 35.99
302 305 46.22 44.22 41.22 39.22 37.22
305 308 46.45 44.45 42.45 39.45 37.45
308 311 47.68 44.68 42.68 40.68 37.68
311 314 47.91 45.91 43.91 40.91 38.91
314 317 49.14 46.14 44.14 42.14 39.14
317 320 49.37 47.37 45.37 42.37 40.37
320 323 50.59 47.59 45.59 43.59 40.59
323 326 50.82 48.82 45.82 43.82 41.82
326 329 52.05 49.05 47.05 45.05 42.05
329 332 52.28 50.28 47.28 45.28 43.28
332 335 52.51 50.51 48.51 45.51 43.51
335 338 53.74 51.74 48.74 46.74 44.74
338 341 53.97 51.97 49.97 46.97 44.97
341 343 55.16 52.16 50.16 48.16 45.16
343 345 55.32 53.32 50.32 48.32 46.32
345 347 55.47 53.47 51.47 48.47 46.47
347 349 56.62 53.62 51.62 49.62 46.62
349 351 56.78 54.78 51.78 49.78 47.78
351 353 56.93 54.93 52.93 49.93 47.93
353 355 58.08 55.08 53.08 50.08 48.08
355 357 58.23 55.23 53.23 51.23 48.23
357 359 58.39 56.39 53.39 51.39 49.39
359 361 58.54 56.54 54.54 51.54 49.54
361 363 59.69 56.69 54.69 52.69 49.69
363 365 59.85 57.85 54.85 52.85 50.85
365 367 60.00 58.00 56.00 53.00 51.00
367 369 61.15 58.15 56.15 54.15 51.15
369 371 61.31 59.31 56.31 54.31 52.31
371 373 61.46 59.46 57.46 54.46 52.46
373 375 62.61 59.61 57.61 54.61 52.61
375 377 62.76 59.76 57.76 55.76 52.76
377 379 62.92 60.92 57.92 55.92 53.92
379 381 63.07 61.07 59.07 56.07 54.07
381 383 64.22 61.22 59.22 57.22 54.22
383 385 64.38 62.38 59.38 57.38 55.38
385 387 64.53 62.53 60.53 57.53 55.53
387 389 65.68 62.68 60.68 58.68 55.68
389 391 65.84 63.84 60.84 58.84 56.84
391 393 65.99 63.99 61.99 58.99 56.99
393 395 67.14 64.14 62.14 59.14 57.14
395 397 67.29 64.29 62.29 60.29 57.29
397 399 67.45 65.45 62.45 60.45 58.45
399 401 67.60 65.60 63.60 60.60 58.60
401 403 68.75 65.75 63.75 61.75 58.75
403 405 68.91 66.91 63.91 61.91 59.91
405 407 69.06 67.06 65.06 62.06 60.06
407 409 70.21 67.21 65.21 63.21 60.21
--------------------------------------------------------------
$409 and Do not use this table. See page 48
over for instructions.
--------------------------------------------------------------
10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
If you make certain payments to members of Indian tribes from gaming profits, you must withhold federal income tax. You must withhold if (a) the total payment to a member for the year is over $10,400 and (b) the payment is from the net revenues of class II or class III gaming activities (classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.
A class I gaming activity isn't subject to this withholding requirement. Class I activities are social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in as part of tribal ceremonies or celebrations.
Class II. Class II includes (a) bingo and similar games, such as pull tabs, punch boards, tip jars, lotto, and instant bingo, and (b) card games that are authorized by the state or that aren't explicitly prohibited by the state and played at a location within the state.
Class III. A class III gaming activity is any gaming that isn't class I or class II. Class III includes horse racing, dog racing, jai alai, casino gaming, and slot machines.
Withholding Tables
To figure the amount of tax to withhold each time you make a payment, use the table on page 70 for the period for which you make payments. For example, if you make payments weekly, use Table 1; if you make payments monthly, use Table 4. If the total payments to an individual for the year are $10,400 or less, no withholding is required.
Example. A tribal member is paid monthly. The monthly payment is $5,000. Using Table 4, Monthly Distribution Period, to figure the withholding. Subtract $4,029 from the $5,000 payment for a remainder of $971. Multiply this amount by 25% for a total of $242.75. Add $435.45 for a total withholding of $678.20.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on gambling winnings). Generally, you must deposit the amounts withheld using electronic funds transfer. See Depositing Taxes in Pub. 15 for a detailed discussion of the deposit requirements.
Report Indian gaming withholding on Form 945. Also, report the payments and withholding to tribal members and to the IRS on Form 1099-MISC.
Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members
Tables for All Individuals
(For Payments Made in 2017)
----------------------------------------------------------------------
Table 1 -- WEEKLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $200 $0
But not
Over -- over -- of excess over --
$200 $379 10% $200
$379 $930 $17.90 plus 15% $379
$930 $1,967 $100.55 plus 25% $930
$1,967 ------ $359.80 plus 28% $1,967
----------------------------------------------------------------------
Table 2 -- BIWEEKLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $400 $0
But not
Over -- over -- of excess over --
$400 $759 10% $400
$759 $1,860 $35.90 plus 15% $759
$1,860 $3,935 $201.05 plus 25% $1,860
$3,935 ------ $719.80 plus 28% $3,935
----------------------------------------------------------------------
Table 3 -- SEMIMONTHLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $433 $0
But not
Over -- over -- of excess over --
$433 $822 10% $433
$822 $2,015 $38.90 plus 15% $822
$2,015 $4,263 $217.85 plus 25% $2,015
$4,263 ------ $779.85 plus 28% $4,263
----------------------------------------------------------------------
Table 4 -- MONTHLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Note over $867 $0
But not
Over -- over -- of excess over --
$867 $1,644 10% $867
$1,644 $4,029 $77.70 plus 15% $1,644
$4,029 $8,525 $435.45 plus 25% $4,029
$8,525 ------ $1,559.45 plus 28% $8,525
----------------------------------------------------------------------
Table 5 -- QUARTERLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $2,600 $0
But not
Over -- over -- of excess over --
$2,600 $4,931 10% $2,600
$4,931 $12,088 $233.10 plus 15% $4,931
$12,088 $25,575 $1,306.65 plus 25% $12,088
$25,575 ------- $4,678.40 plus 28% $25,575
----------------------------------------------------------------------
Table 6 -- SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $5,200 $0
But not
Over -- over -- of excess over --
$5,200 $9,863 10% $5,200
$9,863 $24,175 $466.30 plus 15% $9,863
$24,175 $51,150 $2,613.10 plus 25% $24,175
$51,150 ------- $9,356.85 plus 28% $51,150
----------------------------------------------------------------------
Table 7 -- ANNUAL DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $10,400 $0
But not
Over -- over -- of excess over --
$10,400 $19,725 10% $10,400
$19,725 $48,350 $932.50 plus 15% $19,725
$48,350 $102,300 $5,226.25 plus 25% $48,350
$102,300 -------- $18,713.75 plus 28% $102,300
----------------------------------------------------------------------
Table 8 -- DAILY or MISCELLANEOUS DISTRIBUTION PERIOD
If the amount of the The amount of income tax
payment is: to withhold is:
Not over $40.00 $0
But not
Over -- over -- of excess over --
$40.00 $75.90 10% $40.00
$75.90 $186.00 $3.59 plus 15% $75.90
$186.00 $393.50 $20.11 plus 25% $186.00
$393.50 ------- $71.99 plus 28% $393.50
----------------------------------------------------------------------
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-A) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.
Getting a transcript or copy of a return. You can get a copy of your tax transcript or a copy of your return by calling 1-800-829-4933 or by mailing Form 4506-T (transcript request) or Form 4506 (copy of return) to the IRS.
Resolving tax-related identity theft issues.
• The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
• Go to IRS.gov/idprotection for information and videos.
• If you suspect you are a victim of tax-related identity theft, visit IRS.gov/id to learn what steps you should take.
Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.
• Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.
• Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
• Check or money order: Mail your payment to the address listed on the notice or instructions.
What if I can't pay now? Go to IRS.gov/payments for more information about your options.
• Apply for an online payment agreement (IRS.gov/opa) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
• Use the Offer in Compromise Pre-Qualifier (IRS.gov/oic) to see if you can settle your tax debt for less than the full amount you owe.
Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."
Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
• Spanish (IRS.gov/spanish).
• Chinese (IRS.gov/chinese).
• Vietnamese (IRS.gov/vietnamese).
• Korean (IRS.gov/korean).
• Russian (IRS.gov/russian).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
What Can the Taxpayer Advocate Service Do For You?
We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business,
• You face (or your business is facing) an immediate threat of adverse action, or
• You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
How Can You Reach Us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
How Else Does the Taxpayer Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
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