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Publication 51 - Main Content

Table of Contents

1. Taxpayer Identification Numbers

If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Also, you will need the social security number (SSN) of each employee and the name of each employee as shown on the employee's social security card.

Employer identification number (EIN).   An employer identification number (EIN) is a nine-digit number that the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items that you send to the IRS and SSA.

  If you do not have an EIN, you may apply for one online. Visit IRS.gov and click on the Apply for an Employer Identification Number (EIN) Online link. You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Do not use a social security number (SSN) in place of an EIN.

  If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. If you took over another employer's business, do not use that employer's EIN.

  You should have only one EIN. If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 (TTY/TDD users can call 1-800-829-4059). Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you which EIN to use.

  For more information, see Publication 1635 or Publication 583.

When you receive your EIN.   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Be sure to tell your payroll provider about your EFTPS enrollment.

Social security number (SSN).   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Do not accept a social security card that says “Not valid for employment.” A social security number issued with this legend does not permit employment. You may, but are not required to, photocopy the social security card if the employee provides it. If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.

Applying for a social security card.   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at 
www.socialsecurity.gov/online/ss-5.html. The employee must complete and sign Form SS-5; it cannot be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.

Applying for a social security number.   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to five Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www.socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form W-2.

Correctly record the employee's name and SSN.   Record the name and number of each employee as they are shown on the employee's social security card. If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Continue to report the employee's wages under the old name until he or she shows you an updated social security card with the new name.

  If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.

IRS individual taxpayer identification numbers (ITINs) for aliens.   Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U.S. employment. The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN).

  
An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Do not use an ITIN in place of an SSN on Form W-2.

Verification of social security numbers.   The SSA provides several ways for employers and authorized reporting agents to verify employee social security numbers (SSNs). These services may be used for wage reporting purposes only. Some verification methods require registration. For more information, call 1-800-772-6270.

  • Internet. Use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs at a time, or submit an electronic file of up to 250,000 names and SSNs for an overnight response. Go to  
    www.socialsecurity.gov/employer/ssnv.htm.

  • Telephone. Use the Telephone Number Employer Verification (TNEV) service to verify up to 10 employee names and SSNs using SSA's automated telephone response system. TNEV is available 24 hours a day, 7 days a week, by calling the SSA National 800 Number (1-800-772-1213) or Employer Reporting Service Center (1-800-772-6270).

  • Paper. Verify up to 300 names and SSNs by submitting a paper request. For information, see Appendix A in the Social Security Number Verification Service (SSNVS) Handbook at  
    www.socialsecurity.gov/employer/ssnvshandbk/appendix.htm.

Registering for SSNVS and TNEV.   You must register online and receive authorization from your employer to use SSNVS or TNEV. You cannot register through TNEV. To register, visit SSA's website at  
www.socialsecurity.gov/employer and click on the Business Services Online link. Follow the registration instructions to obtain a user identification (ID) and password. You will need to provide the following information about yourself and your company.

  • Name.

  • Social security number.

  • Date of birth.

  • Type of employer.

  • Employer identification number (EIN).

  • Company name, address, and telephone number.

  • Email address.

When you have completed the online registration process, SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS or TNEV.

2. Who Are Employees?

Generally, employees are defined either under common law or under statutes for certain situations. See Publication 15-A for details on statutory employees and nonemployees.

Employee status under common law.   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.

You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment tax returns. These requirements do not apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.

In general, you are an employer of farmworkers if your employees:

  • Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);

  • Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment;

  • Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor);

  • Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or

  • Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities.

For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.

The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.

Crew Leaders

If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.

Husband-Wife Business

If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. See Publication 541, Partnerships, for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.

Exception—Qualified joint venture.   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are a husband and a wife filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. A qualified joint venture conducts a trade or business where:

  • The only members of the joint venture are a husband and wife who file a joint income tax return,

  • Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough),

  • Both spouses elect to not be treated as a partnership, and

  • The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC).

  To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable.

  Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return.

   Note. If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. For more information on qualified joint ventures, visit IRS.gov and enter the keywords Qualified Joint Venture in the search box. Then select “Election for Husband and Wife Unincorporated Businesses.”

Exception—Community income.   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—Qualified joint venture , earlier in this section.

3. Wages and Other Compensation

Cash wages that you pay to employees for farmwork are generally subject to social security and Medicare taxes. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc. Do not count as cash wages the value of food, lodging, and other noncash items.

For more information on what payments are considered taxable wages, see Publication 15 (Circular E).

Commodity wages.   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.

Other compensation.   Publications 15-A and 15-B discuss other forms of compensation that may be taxable.

Family members.   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. However, certain exemptions may apply for your child, spouse, or parent. See the table, How Do Employment Taxes Apply to Farmwork , in 
section 12.

Household employees.   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,800 in 2012.

  Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:

  • You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and

  • You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter.

  For more information, see Publication 926, Household Employer's Tax Guide.

  
Wages for household work may not be a deductible farm expense. See Publication 225, Farmer's Tax Guide.

Share farmers.   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.

Compensation paid to H-2A visa holders.   Compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas should be reported in box 1 of Form W-2 but should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2. These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer.

For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945.

4. Social Security and Medicare Taxes

Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees.

The $150 Test or the $2,500 Test

All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.

  • You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Do not count wages paid by other employers.

  • The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.

Exceptions.   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:

  • Is employed in agriculture as a hand-harvest laborer,

  • Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,

  • Commutes daily from his or her permanent home to the farm, and

  • Had been employed in agriculture less than 13 weeks in the preceding calendar year.

  Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.

Social Security and Medicare Tax Withholding

The employee tax rate for social security is 4.2% on wages paid and tips received before March 1, 2012. The employee tax rate for social security increases to 6.2% on wages paid and tips received after February 29, 2012. The employer tax rate for social security remains unchanged at 6.2%. The social security wage base limit is $110,100. The 2012 employee tax rate for Medicare is 1.45% (amount withheld) each for the employee and employer (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details, see Publication 15-A.

At the time this publication was prepared for release, the rate for the employee’s share of social security tax was 4.2% and scheduled to increase to 6.2% for wages paid after February 29, 2012. However, Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29, 2012. Check for updates at www.irs.gov/pub51.

Employee share paid by employer.   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. If you do not withhold the taxes, however, you must still pay them. Any employee social security and Medicare taxes that you pay is additional income to the employee. Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Also, do not count the additional income as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. See section 7 of Publication 15-A.

Withholding social security and Medicare taxes on nonresident alien employees.   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Also see 
Compensation paid to H-2A visa holders , in section 3.

Religious exemption.    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. This exemption is available only if both the employee and the employer are members of the sect.

  For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

5. Federal Income Tax Withholding

Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.

Form W-4.   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2012, especially if they owed taxes or received a large refund when filing their 2011 tax return. Advise your employees to visit the IRS website at www.irs.gov/individuals and select the “IRS Withholding Calculator” link for help in determining how many withholding allowances to claim on their Form W-4.

  Ask each new employee to give you a signed Form W-4 when starting work. Make the form effective with the first wage payment. If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances.

Forms in Spanish.   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Publicación 17(SP).

Effective date of Form W-4.   A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Do not adjust withholding retroactively. For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4.

A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year.

Completing Form W-4.   The amount of federal income tax withholding is based on marital status and withholding allowances. Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4.

  Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding.

  Publication 505, Tax Withholding and Estimated Tax, contains detailed instructions for completing Form W-4. Along with Form W-4, you may wish to order Publication 505 and Publication 919, How Do I Adjust My Tax Withholding, for your employees.

   Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals.

Exemption from federal income tax withholding.   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes.

  A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. If the employee furnishes a new Form W-4 claiming an exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place.

Withholding income taxes on the wages of nonresident alien employees.   In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule.

Withholding adjustment for nonresident alien employees.   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2012. This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. See Withholding adjustment for nonresident aliens in section 9 of Publication 15 (Circular E).

Nonresident alien employee's Form W-4.   When completing Forms W-4, nonresident aliens are required to:

  • Not claim exemption from income tax withholding;

  • Request withholding as if they are single, regardless of their actual marital status;

  • Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and

  • Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4.

  If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6.

  
Nonresident alien employees are no longer required to request additional withholding in the box for line 6 on Form W-4. However, a nonresident alien employee may request additional withholding at his or her option.

Form 8233.   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. See Publication 515 for details.

IRS review of requested Forms W-4.   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation.

  After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice. The notice will also specify the applicable marital status for purposes of calculating the required amount of withholding. You are to withhold federal income tax based on the effective date shown on the notice using the maximum number of withholding allowances and marital status specified in the notice (commonly referred to as a “lock-in letter”).

Initial lock-in letter.   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. If the employee is employed by you as of the date of the notice, you must furnish the notice to the employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the copy of the notice to the employee.

Implementation of lock-in letter.   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.

Seasonal employees and employees not currently performing services.   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the notice to the employee and withhold based on the notice if any of the following apply.

  • You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice.

  • You reasonably expect the employee to resume services within 12 months of the date of the notice.

  • The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence.

Termination and re-hire of employees.   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (see Modification notice next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.

Modification notice.   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on the effective date specified in the modification notice.

New Form W-4 after IRS notice.   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS.

  If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

Substitute Forms W-4.   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Call the IRS at 1-800-829-3676 or visit IRS.gov to obtain copies of Form W-4.

  You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4.

  You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007.

Invalid Forms W-4.   Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6.

  When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Tell the employee that it is invalid and ask for another one. If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before.

  For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at 
www.irs.gov/irb/2007-35_IRB/ar10.html.

Amounts exempt from levy on wages, salary, and other income.   If you receive a Notice of Levy on Wages, Salary, and Other Income— Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS)), you must withhold amounts as described in the instructions for these forms. Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount.

How To Figure Federal Income Tax Withholding

There are several ways to figure federal income tax withholding.

  • Wage bracket tables. See section 13 for directions on how to use the tables.

  • Percentage method. See section 13 for directions on how to use the percentage method.

  • Alternative formula tables for percentage method withholding. See Publication 15-A.

  • Wage bracket percentage method withholding tables. See Publication 15-A.

  • Other alternative methods. See Publication 15-A.

Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful.

If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.

Supplemental wages.   Supplemental wages are wage payments to an employee that are not regular wages. They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.

  If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period.

  If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages.

  1. If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages.

    1. Withhold a flat 25% (no other percentage allowed).

    2. If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplement wages.

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

  
Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. See section 7 in 
Publication 15 (Circular E) for details.

  Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes.

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

You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2011 were less than $43,998 ($49,078 if married filing jointly) that they may be eligible to claim the credit for 2011. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.

You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 is not required, you must notify the employee by February 7, 2012.

7. Depositing Taxes

Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. You must use electronic funds transfer to make all federal tax deposits. See How To Deposit , later in this section.

The credit against employment taxes for COBRA premium assistance payments you take on the 2011 Form 943 is treated as a deposit of taxes on the first day of your return period. For more information, see COBRA premium assistance credit under Introduction.

Payment with return.   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.

  • You report less than a $2,500 tax liability for the year (Form 943, line 9; Form 945, line 3) and you pay in full with a return that is filed on time. However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties.

  • You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. This payment may be $2,500 or more.

Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Semiweekly schedule depositors must timely deposit the amount. See Accuracy of Deposits Rule and How To Deposit, later in this section.

When To Deposit

If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. See Employers of Both Farm and Nonfarm Workers, later in this section.

The rules for determining when to deposit Form 943 taxes are discussed below. See section 10 for the separate rules that apply to FUTA tax. Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor.

The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday).

The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9 (line 11 on the 2010 Form 943), for the lookback period, discussed next.

  • If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor.

  • If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor.

Lookback period.   The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2012 is 2010.

Example of deposit schedule based on lookback period.

Rose Co. reported taxes on Form 943 as follows.

2010 — $48,000

2011 — $60,000

Rose Co. is a monthly schedule depositor for 2012 because its taxes for the lookback period ($48,000 for calendar year 2010) were not more than $50,000. However, for 2013, Rose Co. is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2011) exceeded $50,000.

Adjustments to lookback period taxes.   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund.

Example of adjustments.

An employer originally reported total tax of $45,000 for the lookback period in 2010. The employer discovered during March 2012 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2012 taxes.

Deposit period.   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.

Monthly Deposit Schedule

If the tax liability reported on Form 943, line 9 (line 11 on the 2010 Form 943), for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar— month by the 15th day of the following month.

Monthly schedule example.   Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during September 2012, but did not pay any wages during October. Red Co. must deposit the combined tax liabilities for the September paydays by October 15. Red Co. does not have a deposit requirement for October (that is, due by November 15, 2012) because no wages were paid in October; therefore, it did not have a tax liability for October.

New employers.   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section).

Semiweekly Deposit Schedule

You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9 (line 11 on the 2010 Form 943), during your lookback period was more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.

Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.

Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943.

Semiweekly Deposit Schedule

IF the payday falls on a... THEN deposit taxes by 
the following...
Wednesday, Thursday, and/or Friday Wednesday
Saturday, Sunday, Monday, and/or Tuesday Friday

Semiweekly schedule example.   Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Green, Inc., will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.'s tax liability for the April 27, 2012 (Friday), wage payment must be deposited by May 2, 2012 (Wednesday).

Semiweekly deposit period spanning two quarters.   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. For example, if you have a pay date on Sunday, September 30, 2012 (third quarter), and another pay date on Monday, October 1, 2012 (fourth quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Friday, October 5, 2012 (3 business days from the end of the semiweekly deposit period).

Deposits on Business Days Only

If a deposit is required to be made on a day that is not a business day, the deposit is considered on time if it is made by the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day).

Semiweekly schedule depositors   will always have 3 business days to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).

Legal holiday.   The term “legal holiday” means any legal holiday in the District of Columbia. Legal holidays for 2012 are listed below.

  • January 2— New Year's Day (observed)

  • January 16— Birthday of Martin Luther King, Jr.

  • February 20— Washington's Birthday

  • April 16— District of Columbia Emancipation Day

  • May 28— Memorial Day

  • July 4— Independence Day

  • September 3— Labor Day

  • October 8— Columbus Day

  • November 12— Veterans' Day (observed)

  • November 22— Thanksgiving Day

  • December 25— Christmas Day

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 9) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor.

For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.

However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).

If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year.

Example of the $100,000 next-day deposit rule.   Elm, Inc., started its business on May 1, 2012. Because Elm, Inc., is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On May 4, Elm, Inc., paid wages for the first time and accumulated taxes of $50,000. On 
May 11 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated $110,000 on May 11, it must deposit $110,000 by May 14 (Monday), the next business day.

Accuracy of Deposits Rule

You are required to deposit 100% of your tax liability on or before the deposit due date. However, penalties will not be applied for depositing less than 100% if both of the following conditions are met.

  1. Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.

  2. The deposit shortfall is paid or deposited by the shortfall makeup date as described below.

Makeup Date for Deposit Shortfall:   

  • Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. You may pay the shortfall with your Form 943 even if the amount is $2,500 or more.

  • Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. For example, if a semiweekly schedule depositor has a deposit shortfall during February 2012, the shortfall makeup date is March 16, 2012 (Friday).

How To Deposit

You must deposit employment taxes by electronic funds transfer. See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited.

Electronic deposit requirement.   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. If you fail to make a timely deposit, you may be subject to a 10% failure-to-deposit penalty. To get more information or to enroll in EFTPS, call 1-800-555-4477 (business) or 1-800-316-6541 (individual). You can also visit the EFTPS website at www.eftps.gov. Additional information about EFTPS is also available in Publication 966, The Secure Way to Pay Your Federal Taxes.

New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN in section 1 for more information.

Deposit record.   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.

Depositing on time.   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p.m. Eastern time the day before the date a deposit is due. If you use a third party to make a deposit on your behalf, they may have different cutoff times.

Same-day payment option.   If you fail to initiate a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). If you ever need the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Please check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www.eftps.gov to download the Same-Day Payment Worksheet.

Deposit Penalties

Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.

For amounts not properly deposited or not deposited on time, the penalty rates are shown next.

Penalty Charged for...
2% Deposits made 1 to 5 days late.
5% Deposits made 6 to 15 days late.
10% Deposits made 16 or more days late. Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due.
10% Deposits paid directly to the IRS or paid with your tax return. See Payment with return , earlier in this section, for exceptions.
15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier.

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

Order in which deposits are applied.   Deposits generally are applied to the most recent tax liability within the year. If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Follow the instructions on the penalty notice that you received. For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at  
www.irs.gov/pub/irs-irbs/irb01-50.pdf.

Example.

Cedar, Inc., is required to make a deposit of $1,000 on June 15 and $1,500 on July 15. It does not make the deposit on June 15. On July 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the July 15 deposit and the remaining $500 is applied to the June deposit. Accordingly, $500 of the June 15 liability remains undeposited. The penalty on this underdeposit will apply as explained above.

Trust fund recovery penalty.   If federal income, social security, and Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. The penalty is the full amount of the unpaid trust fund tax. This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business.

  The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so.

  A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds.

   Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows that the required actions are not taking place.

“Averaged” failure-to-deposit penalty.   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 15, when your tax liability shown on Form 943, line 9, was $2,500 or more. IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 9, was $2,500 or more and you did any of the following.

  • Completed Form 943, line 15, instead of 
    Form 943-A.

  • Failed to attach a properly completed Form 943-A.

  • Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces.

  IRS figures the penalty by allocating your tax liability on Form 943, line 9, equally throughout the tax period. Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities.

  You can avoid the penalty by reviewing your return before filing it. Follow these steps before filing your 
Form 943.

  • If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 15.

  • If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees.

  • Verify that your total liability shown on Form 943, line 15, or Form 943-A, line M, equals your tax liability shown on Form 943, line 9.

  • Do not show negative amounts on Form 943, line 15, or Form 943-A. If a prior period adjustment results in a decrease in your tax liability, reduce your liability for the day you discovered the error by the tax decrease resulting from the error, but not below zero. Apply any remaining decrease to subsequent liabilities.

  • For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 15, or on Form 943-A.

Employers of Both Farm and Nonfarm Workers

If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules.

If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes by making separate deposits. For example, if you are a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of May is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by June 15. Use one transaction to deposit the $1,500 of Form 941/944 taxes and another transaction to deposit the $1,200 of Form 943 taxes.

8. Form 943

You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Do not report these wages on 
Form 941 or Form 944.

Household employees.   If you file Form 943 and pay wages to household workers, you may include the wages and taxes of these workers on Form 943. If you choose not to report these wages and taxes on Form 943, report the wages of these workers separately on Schedule H (Form 1040), Household Employment Taxes. You must have an EIN to file Schedule H (Form 1040). See section 1 for details. If you report the wages on Form 943, include the taxes when you figure deposit requirements or make deposits. If you include household employee wages and taxes on Schedule H (Form 1040), do not include the household employee taxes when you figure deposit requirements or make Form 943 deposits. See Publication 926 for more information about household workers.

  If household employee wages and taxes are included on Form 943, you must also include FUTA tax for the employees on Form 940. See section 10 for more information.

Penalties.   For each month or part of a month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. The maximum penalty is 25% of the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0.5% per month of the amount of tax. For individual filers only, the failure-to-pay penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the failure-to-pay penalty is also 25% of the tax due. If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. The penalties will not be charged if you have reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

   Note. In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.

  If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not paid, you may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 7.

  Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time.

9. Reporting Adjustments on Form 943

There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 and the Instructions for Form 943-X for more information on how to report these adjustments.

Current Year Adjustments

In certain cases, amounts reported as social security and Medicare taxes on Form 943, lines 3 and 5, must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. Current year adjustments are reported on Form 943, line 8. See Publication 15 (Circular E) for more information on these adjustments.

If you withhold an incorrect amount of federal income tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.

Prior Year Adjustments

If you discover an error on a previously filed Form 943 make the correction using Form 943-X. File a separate Form 943-X for each prior year you are correcting. File Form 943-X separately. Do not attach Form 943-X to your current period Form 943. You must explain your error on Form 943-X, indicate when the error was discovered, and provide the applicable certifications.

When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe when you file. For example, you discover on June 15, 2012, that you underreported $10,000 of social security and Medicare wages on your 2011 Form 943. You owe $1,330 on the 2011 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2013, and pay $1,330 when you file. For more information, see the Instructions for Form 943-X or visit IRS.gov and enter the keywords Correcting Employment Taxes.

See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Rev. Rul. 2009-39, at 
www.irs.gov/irb/2009-52_IRB/ar14.html.

Form 843.   Do not use Form 843, Claim for Refund and Request for Abatement, to request a refund or abatement of overreported social security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting a refund or abatement of assessed interest or penalties.

Federal income tax withholding adjustments.   You cannot adjust the amount reported as federal income tax withheld for a prior year return, even if you withheld the wrong amount. However, you may adjust prior year federal income tax withholding to correct an administrative error. An administrative error occurs if the amount you entered on Form 943 is not the amount that you actually withheld. Examples include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.

  The administrative error adjustment corrects only the amount reported on Form 943 to agree with the actual amount withheld from wages in that year.

  You may also need to correct Forms W-2 for the prior year (if they do not show the actual withholding) by filing Form W-2c and Form W-3c. Forms W-2c may be created and submitted to SSA over the Internet. For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www.socialsecurity.gov/employer.

Social security and Medicare tax adjustments.   Correct prior year social security and Medicare tax errors by making an adjustment on Form 943-X.

  If you withheld no tax or less than the correct amount, you may correct the mistake by withholding the tax from a later payment to the same employee.

  If you withheld employee tax when no tax is due or if you withheld more than the correct amount, you must repay or reimburse the employee.

Collecting underwithheld taxes from employees.   If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from future pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld federal income tax must be recovered from the employee on or before the last day of the calendar year.

Refunding amounts incorrectly withheld from employees.   If you withheld more than the correct amount of federal income, social security, or Medicare taxes from wages paid, give the employee any excess. The excess federal income tax withholding must be reimbursed to the employee before the end of the calendar year. Keep in your records the employee's written receipt showing the date and amount of the repayment. If you do not have a receipt, you must report and pay each excess amount when you file Form 943 for the year in which you withheld too much tax.

Filing corrections to Forms W-2 and W-3.   When adjustments are made to correct social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also may need to file Forms W-2c and Form W-3c. Forms W-2c may be created and submitted to SSA over the Internet. For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www.socialsecurity.gov/employer.

For additional information about the procedure for adjusting employment taxes, see the Instructions for Form 943-X or visit IRS.gov and enter the keywords Correcting Employment Taxes. Also see Treasury Decision 9405, 2008-32 I.R.B. 293, available at  
www.irs.gov/irb/2008-32_IRB/ar13.html.

Note. Continue to make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 943.

10. Federal Unemployment (FUTA) Tax

The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. A list of state unemployment agencies, including web addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays FUTA tax; it is not withheld from the employees' wages. For more information, see the Instructions for Form 940.

For 2012, you must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, if you:

  • Paid cash wages of $20,000 or more to farmworkers in any calendar quarter in 2011 or 2012, or

  • Employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2011 or 20 or more different weeks in 2012.

To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as “H-2A” visa workers. However, wages paid to “H-2A” visa workers are not subject to the FUTA tax.

Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.

You must deposit FUTA tax by electronic funds transfer. The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax , later in this section.

FUTA tax rate.   The FUTA tax rate is 6.0% for 2012. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of FUTA taxable wages. If you are entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. You are entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state is not determined to be a credit reduction state. See the Instructions for Form 940 to determine the credit.

  In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax. However, certain states exempt some types of wages from state unemployment tax, even though they are subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.

Successor employer.   If you have acquired a business from someone else, you may be able to claim a special credit as a successor employer. See the Instructions for Form 940.

Deposit rules for FUTA tax.   Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply .006 times the amount of wages paid to each employee during the quarter. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. When an employee's wages reach $7,000, do not figure any additional FUTA tax for that employee. If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax by electronic funds transfer as explained in section 7 , by the last day of the month following the end of the quarter. If the amount is $500 or less, you do not have to deposit it, but you must add it to the amount of tax for the next quarter to determine whether a deposit is required for that quarter.

  If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a major credit card, debit card, or pay the tax with a check or money order with your Form 940 by January 31.

Filing Form 940.   By January 31, file Form 940. If you make deposits on time in full payment of the tax due for the year, you have 10 additional days to file.

  You may download a copy of Form 940 and Instructions for Form 940 from IRS.gov. You may also request a copy by calling 1-800-829-4933 in time to receive it and file when due.

11. Reconciling Wage Reporting Forms

When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS must contact you to resolve the discrepancies.

To help reduce discrepancies:

  1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and 943;

  2. Report social security and Medicare wages and taxes separately on Forms W-2, W-3, and 943;

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

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

  5. Make sure that social security wages for each employee do not exceed the annual social security wage base; and

  6. Do not report noncash wages that are not subject to social security or Medicare taxes as social security or Medicare wages.

To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:

  1. Be sure that the amounts on Form W-3 are the total amounts from Forms W-2, excluding any amounts from Forms W-2 that were marked void, and

  2. Reconcile Form W-3 with your Form 943 by comparing amounts reported for the following items.

  • Federal income tax withholding, social security wages, and Medicare wages.

  • Social security and Medicare taxes. The amounts shown on Form 943, including current year adjustments, should be approximately twice the amounts shown on Form W-3.

Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they do not match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts did not match in case there are inquiries from the IRS or the SSA.

12. How Do Employment Taxes Apply to Farmwork?

Type of employment Income Tax Withholding, Social Security, and Medicare Federal Unemployment Tax
Farm Employment Includes:    
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife. Taxable if $150 test or $2,500 test is met. See section 4. Taxable if either test in section 10 is met.
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane.
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.
7. Hatching poultry on a farm.*
8. Production or harvesting of maple syrup.
Farm Employment Does Not Include:    
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing. Taxable under general employment rules. Farm rules do not apply. Taxable under general FUTA rules. Farm rules do not apply.
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above.
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above.
4. Household employment.    
Special Employment Situations:    
1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only). Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child. Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter.
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (“H-2A” workers). Exempt. Exempt.
3. Family employment. Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer. Exempt if services performed by employer's parent or spouse or by employer's child under age 21.
*Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is considered farmwork for federal unemployment tax.

13. Federal Income Tax Withholding Methods

There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 25–44) for your payroll period and the employees marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 23 and 24.

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.   To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.

  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2012 Amount for One Withholding Allowance table shown later.

  2. Subtract the result from the employees wages.

  3. On this amount, find and withhold the tax in the column for 10 allowances.

  This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.

Percentage Method

If you do not want to use the wage bracket tables on pages 25–44 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

Use these steps to figure the federal income tax to withhold under the percentage method.

  1. Multiply one withholding allowance (see table below) by the number of allowances the employee claims.

  2. Subtract that amount from the employees wages.

  3. Determine the amount to withhold from the appropriate table on pages 23–24.

Percentage Method—2012 Amount for One Withholding Allowance

Payroll Period One Withholding Allowance
Weekly $73.08
Biweekly 146.15
Semimonthly 158.33
Monthly 316.67
Quarterly 950.00
Semiannually 1,900.00
Annually 3,800.00
Daily or Miscellaneous (each day of the payroll period) 14.62

Example.

An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:

1. Total wage payment   $600.00
2. One allowance $73.08  
3. Allowances claimed on Form W-4  
2		  
4. Multiply line 2 by line 3   $146.16
5. Amount subject to withholding (subtract line 4 from line 1)   $453.84
6. Tax to be withheld on $453.84 from Table 1—single person, page 23   $53.53

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

Annual income tax withholding.   Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

Example.

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $15,200 (the value of four withholding allowances annually) for a balance of $36,800. Using column (b) of  
Table 7—Annual Payroll Period on page 24, the annual federal income tax withholding is $3,435. Divide the annual amount by 52. The weekly federal income tax to withhold is $66.06.

Alternative Methods of Federal Income Tax Withholding

Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Publication 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2012)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $41 $0   Not over $156 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$41 —$209   $0.00 plus 10% —$41 $156 —$490   $0.00 plus 10% —$156
$209 —$721   $16.80 plus 15% —$209 $490 —$1,515   $33.40 plus 15% —$490
$721 —$1,688   $93.60 plus 25% —$721 $1,515 —$2,900   $187.15 plus 25% —$1,515
$1,688 —$3,477   $335.35 plus 28% —$1,688 $2,900 —$4,338   $533.40 plus 28% —$2,900
$3,477 —$7,510   $836.27 plus 33% —$3,477 $4,338 —$7,624   $936.04 plus 33% —$4,338
$7,510   $2,167.16 plus 35% —$7,510 $7,624   $2,020.42 plus 35% —$7,624
TABLE 2—BIWEEKLY Payroll Period
     
(a) SINGLE person (including head of household)—   (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $83 $0   Not over $312 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$83 —$417   $0.00 plus 10% —$83 $312 —$981   $0.00 plus 10% —$312
$417 —$1,442   $33.40 plus 15% —$417 $981 —$3,031   $66.90 plus 15% —$981
$1,442 —$3,377   $187.15 plus 25% —$1,442 $3,031 —$5,800   $374.40 plus 25% —$3,031
$3,377 —$6,954   $670.90 plus 28% —$3,377 $5,800 —$8,675   $1,066.65 plus 28% —$5,800
$6,954 —$15,019   $1,672.46 plus 33% —$6,954 $8,675 —$15,248   $1,871.65 plus 33% —$8,675
$15,019   $4,333.91 plus 35% —$15,019 $15,248   $4,040.74 plus 35% —$15,248
TABLE 3—SEMIMONTHLY Payroll Period
     
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $90 $0   Not over $338 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$90 —$452   $0.00 plus 10% —$90 $338 —$1,063   $0.00 plus 10% —$338
$452 —$1,563   $36.20 plus 15% —$452 $1,063 —$3,283   $72.50 plus 15% —$1,063
$1,563 —$3,658   $202.85 plus 25% —$1,563 $3,283 —$6,283   $405.50 plus 25% —$3,283
$3,658 —$7,533   $726.60 plus 28% —$3,658 $6,283 —$9,398   $1,155.50 plus 28% —$6,283
$7,533 —$16,271   $1,811.60 plus 33% —$7,533 $9,398 —$16,519   $2,027.70 plus 33% —$9,398
$16,271   $4,695.14 plus 35% —$16,271 $16,519   $4,377.63 plus 35% —$16,519
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $179 $0   Not over $675 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$179 —$904   $0.00 plus 10% —$179 $675 —$2,125   $0.00 plus 10% —$675
$904 —$3,125   $72.50 plus 15% —$904 $2,125 —$6,567   $145.00 plus 15% —$2,125
$3,125 —$7,317   $405.65 plus 25% —$3,125 $6,567 —$12,567   $811.30 plus 25% —$6,567
$7,317 —$15,067   $1,453.65 plus 28% —$7,317 $12,567 —$18,796   $2,311.30 plus 28% —$12,567
$15,067 —$32,542   $3,623.65 plus 33% —$15,067 $18,796 —$33,038   $4,055.42 plus 33% —$18,796
$32,542   $9,390.40 plus 35% —$32,542 $33,038   $8,755.28 plus 35% —$33,038

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2012)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $538 $0   Not over $2,025 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$538 —$2,713   $0.00 plus 10% —$538 $2,025 —$6,375   $0.00 plus 10% —$2,025
$2,713 —$9,375   $217.50 plus 15% —$2,713 $6,375 —$19,700   $435.00 plus 15% —$6,375
$9,375 —$21,950   $1,216.80 plus 25% —$9,375 $19,700 —$37,700   $2,433.75 plus 25% —$19,700
$21,950 —$45,200   $4,360.55 plus 28% —$21,950 $37,700 —$56,388   $6,933.75 plus 28% —$37,700
$45,200 —$97,625   $10,870.55 plus 33% —$45,200 $56,388 —$99,113   $12,166.39 plus 33% —$56,388
$97,625   $28,170.80 plus 35% —$97,625 $99,113   $26,265.64 plus 35% —$99,113
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $1,075 $0   Not over $4,050 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$1,075 —$5,425   $0.00 plus 10% —$1,075 $4,050 —$12,750   $0.00 plus 10% —$4,050
$5,425 —$18,750   $435.00 plus 15% —$5,425 $12,750 —$39,400   $870.00 plus 15% —$12,750
$18,750 —$43,900   $2,433.75 plus 25% —$18,750 $39,400 —$75,400   $4,867.50 plus 25% —$39,400
$43,900 —$90,400   $8,721.25 plus 28% —$43,900 $75,400 —$112,775   $13,867.50 plus 28% —$75,400
$90,400 —$195,250   $21,741.25 plus 33% —$90,400 $112,775 —$198,225   $24,332.50 plus 33% —$112,775
$195,250   $56,341.75 plus 35% —$195,250 $198,225   $52,531.00 plus 35% —$198,225
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances)  
is: 		The amount of income tax 
to withhold is:
Not over $2,150 $0   Not over $8,100 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$2,150 —$10,850   $0.00 plus 10% —$2,150 $8,100 —$25,500   $0.00 plus 10% —$8,100
$10,850 —$37,500   $870.00 plus 15% —$10,850 $25,500 —$78,800   $1,740.00 plus 15% —$25,500
$37,500 —$87,800   $4,867.50 plus 25% —$37,500 $78,800 —$150,800   $9,735.00 plus 25% —$78,800
$87,800 —$180,800   $17,442.50 plus 28% —$87,800 $150,800 —$225,550   $27,735.00 plus 28% —$150,800
$180,800 —$390,500   $43,482.50 plus 33% —$180,800 $225,550 —$396,450   $48,665.00 plus 33% —$225,550
$390,500   $112,683.50 plus 35% —$390,500 $396,450   $105,062.00 plus 35% —$396,450
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax 
to withhold per day is: 		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax 
to withhold per day is:
Not over $8.30 $0   Not over $31.20 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$8.30 —$41.70   $0.00 plus 10% —$8.30 $31.20 —$98.10   $0.00 plus 10% —$31.20
$41.70 —$144.20   $3.34 plus 15% —$41.70 $98.10 —$303.10   $6.69 plus 15% —$98.10
$144.20 —$337.70   $18.72 plus 25% —$144.20 $303.10 —$580.00   $37.44 plus 25% —$303.10
$337.70 —$695.40   $67.10 plus 28% —$337.70 $580.00 —$867.50   $106.67 plus 28% —$580.00
$695.40 —$1,501.90   $167.26 plus 33% —$695.40 $867.50 —$1,524.80   $187.17 plus 33% —$867.50
$1,501.90   $433.41 plus 35% —$1,501.90 $1,524.80   $404.08 plus 35% —$1,524.80

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $55 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 60 2 0 0 0 0 0 0 0 0 0 0
60 65 2 0 0 0 0 0 0 0 0 0 0
65 70 3 0 0 0 0 0 0 0 0 0 0
70 75 3 0 0 0 0 0 0 0 0 0 0
75 80 4 0 0 0 0 0 0 0 0 0 0
80 85 4 0 0 0 0 0 0 0 0 0 0
85 90 5 0 0 0 0 0 0 0 0 0 0
90 95 5 0 0 0 0 0 0 0 0 0 0
95 100 6 0 0 0 0 0 0 0 0 0 0
100 105 6 0 0 0 0 0 0 0 0 0 0
105 110 7 0 0 0 0 0 0 0 0 0 0
110 115 7 0 0 0 0 0 0 0 0 0 0
115 120 8 0 0 0 0 0 0 0 0 0 0
120 125 8 1 0 0 0 0 0 0 0 0 0
125 130 9 1 0 0 0 0 0 0 0 0 0
130 135 9 2 0 0 0 0 0 0 0 0 0
135 140 10 2 0 0 0 0 0 0 0 0 0
140 145 10 3 0 0 0 0 0 0 0 0 0
145 150 11 3 0 0 0 0 0 0 0 0 0
150 155 11 4 0 0 0 0 0 0 0 0 0
155 160 12 4 0 0 0 0 0 0 0 0 0
160 165 12 5 0 0 0 0 0 0 0 0 0
165 170 13 5 0 0 0 0 0 0 0 0 0
170 175 13 6 0 0 0 0 0 0 0 0 0
175 180 14 6 0 0 0 0 0 0 0 0 0
180 185 14 7 0 0 0 0 0 0 0 0 0
185 190 15 7 0 0 0 0 0 0 0 0 0
190 195 15 8 1 0 0 0 0 0 0 0 0
195 200 16 8 1 0 0 0 0 0 0 0 0
200 210 16 9 2 0 0 0 0 0 0 0 0
210 220 18 10 3 0 0 0 0 0 0 0 0
220 230 19 11 4 0 0 0 0 0 0 0 0
230 240 21 12 5 0 0 0 0 0 0 0 0
240 250 22 13 6 0 0 0 0 0 0 0 0
250 260 24 14 7 0 0 0 0 0 0 0 0
260 270 25 15 8 0 0 0 0 0 0 0 0
270 280 27 16 9 1 0 0 0 0 0 0 0
280 290 28 17 10 2 0 0 0 0 0 0 0
290 300 30 19 11 3 0 0 0 0 0 0 0
300 310 31 20 12 4 0 0 0 0 0 0 0
310 320 33 22 13 5 0 0 0 0 0 0 0
320 330 34 23 14 6 0 0 0 0 0 0 0
330 340 36 25 15 7 0 0 0 0 0 0 0
340 350 37 26 16 8 1 0 0 0 0 0 0
350 360 39 28 17 9 2 0 0 0 0 0 0
360 370 40 29 18 10 3 0 0 0 0 0 0
370 380 42 31 20 11 4 0 0 0 0 0 0
380 390 43 32 21 12 5 0 0 0 0 0 0
390 400 45 34 23 13 6 0 0 0 0 0 0
400 410 46 35 24 14 7 0 0 0 0 0 0
410 420 48 37 26 15 8 1 0 0 0 0 0
420 430 49 38 27 16 9 2 0 0 0 0 0
430 440 51 40 29 18 10 3 0 0 0 0 0
440 450 52 41 30 19 11 4 0 0 0 0 0
450 460 54 43 32 21 12 5 0 0 0 0 0
460 470 55 44 33 22 13 6 0 0 0 0 0
470 480 57 46 35 24 14 7 0 0 0 0 0
480 490 58 47 36 25 15 8 1 0 0 0 0
490 500 60 49 38 27 16 9 2 0 0 0 0
500 510 61 50 39 28 17 10 3 0 0 0 0
510 520 63 52 41 30 19 11 4 0 0 0 0
520 530 64 53 42 31 20 12 5 0 0 0 0
530 540 66 55 44 33 22 13 6 0 0 0 0
540 550 67 56 45 34 23 14 7 0 0 0 0
550 560 69 58 47 36 25 15 8 0 0 0 0
560 570 70 59 48 37 26 16 9 1 0 0 0
570 580 72 61 50 39 28 17 10 2 0 0 0
580 590 73 62 51 40 29 18 11 3 0 0 0
590 600 75 64 53 42 31 20 12 4 0 0 0
$600 $610 $76 $65 $54 $43 $32 $21 $13 $5 $0 $0 $0
610 620 78 67 56 45 34 23 14 6 0 0 0
620 630 79 68 57 46 35 24 15 7 0 0 0
630 640 81 70 59 48 37 26 16 8 1 0 0
640 650 82 71 60 49 38 27 17 9 2 0 0
650 660 84 73 62 51 40 29 18 10 3 0 0
660 670 85 74 63 52 41 30 19 11 4 0 0
670 680 87 76 65 54 43 32 21 12 5 0 0
680 690 88 77 66 55 44 33 22 13 6 0 0
690 700 90 79 68 57 46 35 24 14 7 0 0
700 710 91 80 69 58 47 36 25 15 8 1 0
710 720 93 82 71 60 49 38 27 16 9 2 0
720 730 95 83 72 61 50 39 28 17 10 3 0
730 740 97 85 74 63 52 41 30 19 11 4 0
740 750 100 86 75 64 53 42 31 20 12 5 0
750 760 102 88 77 66 55 44 33 22 13 6 0
760 770 105 89 78 67 56 45 34 23 14 7 0
770 780 107 91 80 69 58 47 36 25 15 8 0
780 790 110 92 81 70 59 48 37 26 16 9 1
790 800 112 94 83 72 61 50 39 28 17 10 2
800 810 115 96 84 73 62 51 40 29 18 11 3
810 820 117 99 86 75 64 53 42 31 20 12 4
820 830 120 101 87 76 65 54 43 32 21 13 5
830 840 122 104 89 78 67 56 45 34 23 14 6
840 850 125 106 90 79 68 57 46 35 24 15 7
850 860 127 109 92 81 70 59 48 37 26 16 8
860 870 130 111 93 82 71 60 49 38 27 17 9
870 880 132 114 96 84 73 62 51 40 29 18 10
880 890 135 116 98 85 74 63 52 41 30 20 11
890 900 137 119 101 87 76 65 54 43 32 21 12
900 910 140 121 103 88 77 66 55 44 33 23 13
910 920 142 124 106 90 79 68 57 46 35 24 14
920 930 145 126 108 91 80 69 58 47 36 26 15
930 940 147 129 111 93 82 71 60 49 38 27 16
940 950 150 131 113 95 83 72 61 50 39 29 18
950 960 152 134 116 97 85 74 63 52 41 30 19
960 970 155 136 118 100 86 75 64 53 42 32 21
970 980 157 139 121 102 88 77 66 55 44 33 22
980 990 160 141 123 105 89 78 67 56 45 35 24
990 1,000 162 144 126 107 91 80 69 58 47 36 25
1,000 1,010 165 146 128 110 92 81 70 59 48 38 27
1,010 1,020 167 149 131 112 94 83 72 61 50 39 28
1,020 1,030 170 151 133 115 96 84 73 62 51 41 30
1,030 1,040 172 154 136 117 99 86 75 64 53 42 31
1,040 1,050 175 156 138 120 101 87 76 65 54 44 33
1,050 1,060 177 159 141 122 104 89 78 67 56 45 34
1,060 1,070 180 161 143 125 106 90 79 68 57 47 36
1,070 1,080 182 164 146 127 109 92 81 70 59 48 37
1,080 1,090 185 166 148 130 111 93 82 71 60 50 39
1,090 1,100 187 169 151 132 114 96 84 73 62 51 40
1,100 1,110 190 171 153 135 116 98 85 74 63 53 42
1,110 1,120 192 174 156 137 119 101 87 76 65 54 43
1,120 1,130 195 176 158 140 121 103 88 77 66 56 45
1,130 1,140 197 179 161 142 124 106 90 79 68 57 46
1,140 1,150 200 181 163 145 126 108 91 80 69 59 48
1,150 1,160 202 184 166 147 129 111 93 82 71 60 49
1,160 1,170 205 186 168 150 131 113 95 83 72 62 51
1,170 1,180 207 189 171 152 134 116 97 85 74 63 52
1,180 1,190 210 191 173 155 136 118 100 86 75 65 54
1,190 1,200 212 194 176 157 139 121 102 88 77 66 55
1,200 1,210 215 196 178 160 141 123 105 89 78 68 57
1,210 1,220 217 199 181 162 144 126 107 91 80 69 58
1,220 1,230 220 201 183 165 146 128 110 92 81 71 60
1,230 1,240 222 204 186 167 149 131 112 94 83 72 61
1,240 1,250 225 206 188 170 151 133 115 97 84 74 63
 
$1,250 and over Use Table 1(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
160 165 1 0 0 0 0 0 0 0 0 0 0
165 170 1 0 0 0 0 0 0 0 0 0 0
170 175 2 0 0 0 0 0 0 0 0 0 0
175 180 2 0 0 0 0 0 0 0 0 0 0
180 185 3 0 0 0 0 0 0 0 0 0 0
185 190 3 0 0 0 0 0 0 0 0 0 0
190 195 4 0 0 0 0 0 0 0 0 0 0
195 200 4 0 0 0 0 0 0 0 0 0 0
200 210 5 0 0 0 0 0 0 0 0 0 0
210 220 6 0 0 0 0 0 0 0 0 0 0
220 230 7 0 0 0 0 0 0 0 0 0 0
230 240 8 1 0 0 0 0 0 0 0 0 0
240 250 9 2 0 0 0 0 0 0 0 0 0
250 260 10 3 0 0 0 0 0 0 0 0 0
260 270 11 4 0 0 0 0 0 0 0 0 0
270 280 12 5 0 0 0 0 0 0 0 0 0
280 290 13 6 0 0 0 0 0 0 0 0 0
290 300 14 7 0 0 0 0 0 0 0 0 0
300 310 15 8 0 0 0 0 0 0 0 0 0
310 320 16 9 1 0 0 0 0 0 0 0 0
320 330 17 10 2 0 0 0 0 0 0 0 0
330 340 18 11 3 0 0 0 0 0 0 0 0
340 350 19 12 4 0 0 0 0 0 0 0 0
350 360 20 13 5 0 0 0 0 0 0 0 0
360 370 21 14 6 0 0 0 0 0 0 0 0
370 380 22 15 7 0 0 0 0 0 0 0 0
380 390 23 16 8 1 0 0 0 0 0 0 0
390 400 24 17 9 2 0 0 0 0 0 0 0
400 410 25 18 10 3 0 0 0 0 0 0 0
410 420 26 19 11 4 0 0 0 0 0 0 0
420 430 27 20 12 5 0 0 0 0 0 0 0
430 440 28 21 13 6 0 0 0 0 0 0 0
440 450 29 22 14 7 0 0 0 0 0 0 0
450 460 30 23 15 8 1 0 0 0 0 0 0
460 470 31 24 16 9 2 0 0 0 0 0 0
470 480 32 25 17 10 3 0 0 0 0 0 0
480 490 33 26 18 11 4 0 0 0 0 0 0
490 500 34 27 19 12 5 0 0 0 0 0 0
500 510 36 28 20 13 6 0 0 0 0 0 0
510 520 37 29 21 14 7 0 0 0 0 0 0
520 530 39 30 22 15 8 0 0 0 0 0 0
530 540 40 31 23 16 9 1 0 0 0 0 0
540 550 42 32 24 17 10 2 0 0 0 0 0
550 560 43 33 25 18 11 3 0 0 0 0 0
560 570 45 34 26 19 12 4 0 0 0 0 0
570 580 46 35 27 20 13 5 0 0 0 0 0
580 590 48 37 28 21 14 6 0 0 0 0 0
590 600 49 38 29 22 15 7 0 0 0 0 0
600 610 51 40 30 23 16 8 1 0 0 0 0
610 620 52 41 31 24 17 9 2 0 0 0 0
620 630 54 43 32 25 18 10 3 0 0 0 0
630 640 55 44 33 26 19 11 4 0 0 0 0
640 650 57 46 35 27 20 12 5 0 0 0 0
650 660 58 47 36 28 21 13 6 0 0 0 0
660 670 60 49 38 29 22 14 7 0 0 0 0
670 680 61 50 39 30 23 15 8 1 0 0 0
680 690 63 52 41 31 24 16 9 2 0 0 0
690 700 64 53 42 32 25 17 10 3 0 0 0
700 710 66 55 44 33 26 18 11 4 0 0 0
710 720 67 56 45 34 27 19 12 5 0 0 0
720 730 69 58 47 36 28 20 13 6 0 0 0
730 740 70 59 48 37 29 21 14 7 0 0 0
740 750 72 61 50 39 30 22 15 8 0 0 0
750 760 73 62 51 40 31 23 16 9 1 0 0
760 770 75 64 53 42 32 24 17 10 2 0 0
770 780 76 65 54 43 33 25 18 11 3 0 0
780 790 78 67 56 45 34 26 19 12 4 0 0
790 800 79 68 57 46 35 27 20 13 5 0 0
$800 $810 $81 $70 $59 $48 $37 $28 $21 $14 $6 $0 $0
810 820 82 71 60 49 38 29 22 15 7 0 0
820 830 84 73 62 51 40 30 23 16 8 1 0
830 840 85 74 63 52 41 31 24 17 9 2 0
840 850 87 76 65 54 43 32 25 18 10 3 0
850 860 88 77 66 55 44 33 26 19 11 4 0
860 870 90 79 68 57 46 35 27 20 12 5 0
870 880 91 80 69 58 47 36 28 21 13 6 0
880 890 93 82 71 60 49 38 29 22 14 7 0
890 900 94 83 72 61 50 39 30 23 15 8 1
900 910 96 85 74 63 52 41 31 24 16 9 2
910 920 97 86 75 64 53 42 32 25 17 10 3
920 930 99 88 77 66 55 44 33 26 18 11 4
930 940 100 89 78 67 56 45 34 27 19 12 5
940 950 102 91 80 69 58 47 36 28 20 13 6
950 960 103 92 81 70 59 48 37 29 21 14 7
960 970 105 94 83 72 61 50 39 30 22 15 8
970 980 106 95 84 73 62 51 40 31 23 16 9
980 990 108 97 86 75 64 53 42 32 24 17 10
990 1,000 109 98 87 76 65 54 43 33 25 18 11
1,000 1,010 111 100 89 78 67 56 45 34 26 19 12
1,010 1,020 112 101 90 79 68 57 46 35 27 20 13
1,020 1,030 114 103 92 81 70 59 48 37 28 21 14
1,030 1,040 115 104 93 82 71 60 49 38 29 22 15
1,040 1,050 117 106 95 84 73 62 51 40 30 23 16
1,050 1,060 118 107 96 85 74 63 52 41 31 24 17
1,060 1,070 120 109 98 87 76 65 54 43 32 25 18
1,070 1,080 121 110 99 88 77 66 55 44 33 26 19
1,080 1,090 123 112 101 90 79 68 57 46 35 27 20
1,090 1,100 124 113 102 91 80 69 58 47 36 28 21
1,100 1,110 126 115 104 93 82 71 60 49 38 29 22
1,110 1,120 127 116 105 94 83 72 61 50 39 30 23
1,120 1,130 129 118 107 96 85 74 63 52 41 31 24
1,130 1,140 130 119 108 97 86 75 64 53 42 32 25
1,140 1,150 132 121 110 99 88 77 66 55 44 33 26
1,150 1,160 133 122 111 100 89 78 67 56 45 35 27
1,160 1,170 135 124 113 102 91 80 69 58 47 36 28
1,170 1,180 136 125 114 103 92 81 70 59 48 38 29
1,180 1,190 138 127 116 105 94 83 72 61 50 39 30
1,190 1,200 139 128 117 106 95 84 73 62 51 41 31
1,200 1,210 141 130 119 108 97 86 75 64 53 42 32
1,210 1,220 142 131 120 109 98 87 76 65 54 44 33
1,220 1,230 144 133 122 111 100 89 78 67 56 45 34
1,230 1,240 145 134 123 112 101 90 79 68 57 47 36
1,240 1,250 147 136 125 114 103 92 81 70 59 48 37
1,250 1,260 148 137 126 115 104 93 82 71 60 50 39
1,260 1,270 150 139 128 117 106 95 84 73 62 51 40
1,270 1,280 151 140 129 118 107 96 85 74 63 53 42
1,280 1,290 153 142 131 120 109 98 87 76 65 54 43
1,290 1,300 154 143 132 121 110 99 88 77 66 56 45
1,300 1,310 156 145 134 123 112 101 90 79 68 57 46
1,310 1,320 157 146 135 124 113 102 91 80 69 59 48
1,320 1,330 159 148 137 126 115 104 93 82 71 60 49
1,330 1,340 160 149 138 127 116 105 94 83 72 62 51
1,340 1,350 162 151 140 129 118 107 96 85 74 63 52
1,350 1,360 163 152 141 130 119 108 97 86 75 65 54
1,360 1,370 165 154 143 132 121 110 99 88 77 66 55
1,370 1,380 166 155 144 133 122 111 100 89 78 68 57
1,380 1,390 168 157 146 135 124 113 102 91 80 69 58
1,390 1,400 169 158 147 136 125 114 103 92 81 71 60
 
$1,400 and over Use Table 1(b) for a MARRIED person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 2 0 0 0 0 0 0 0 0 0 0
110 115 3 0 0 0 0 0 0 0 0 0 0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 4 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 5 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 6 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 7 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 8 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 9 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 10 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 11 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 12 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 13 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 14 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 15 0 0 0 0 0 0 0 0 0 0
235 240 15 1 0 0 0 0 0 0 0 0 0
240 245 16 1 0 0 0 0 0 0 0 0 0
245 250 16 2 0 0 0 0 0 0 0 0 0
250 260 17 3 0 0 0 0 0 0 0 0 0
260 270 18 4 0 0 0 0 0 0 0 0 0
270 280 19 5 0 0 0 0 0 0 0 0 0
280 290 20 6 0 0 0 0 0 0 0 0 0
290 300 21 7 0 0 0 0 0 0 0 0 0
300 310 22 8 0 0 0 0 0 0 0 0 0
310 320 23 9 0 0 0 0 0 0 0 0 0
320 330 24 10 0 0 0 0 0 0 0 0 0
330 340 25 11 0 0 0 0 0 0 0 0 0
340 350 26 12 0 0 0 0 0 0 0 0 0
350 360 27 13 0 0 0 0 0 0 0 0 0
360 370 28 14 0 0 0 0 0 0 0 0 0
370 380 29 15 0 0 0 0 0 0 0 0 0
380 390 30 16 1 0 0 0 0 0 0 0 0
390 400 31 17 2 0 0 0 0 0 0 0 0
400 410 32 18 3 0 0 0 0 0 0 0 0
410 420 33 19 4 0 0 0 0 0 0 0 0
420 430 35 20 5 0 0 0 0 0 0 0 0
430 440 36 21 6 0 0 0 0 0 0 0 0
440 450 38 22 7 0 0 0 0 0 0 0 0
450 460 39 23 8 0 0 0 0 0 0 0 0
460 470 41 24 9 0 0 0 0 0 0 0 0
470 480 42 25 10 0 0 0 0 0 0 0 0
480 490 44 26 11 0 0 0 0 0 0 0 0
490 500 45 27 12 0 0 0 0 0 0 0 0
500 520 47 28 14 0 0 0 0 0 0 0 0
520 540 50 30 16 1 0 0 0 0 0 0 0
540 560 53 32 18 3 0 0 0 0 0 0 0
560 580 56 34 20 5 0 0 0 0 0 0 0
580 600 59 37 22 7 0 0 0 0 0 0 0
600 620 62 40 24 9 0 0 0 0 0 0 0
620 640 65 43 26 11 0 0 0 0 0 0 0
640 660 68 46 28 13 0 0 0 0 0 0 0
660 680 71 49 30 15 0 0 0 0 0 0 0
680 700 74 52 32 17 2 0 0 0 0 0 0
700 720 77 55 34 19 4 0 0 0 0 0 0
720 740 80 58 37 21 6 0 0 0 0 0 0
740 760 83 61 40 23 8 0 0 0 0 0 0
760 780 86 64 43 25 10 0 0 0 0 0 0
780 800 89 67 46 27 12 0 0 0 0 0 0
$800 $820 $92 $70 $49 $29 $14 $0 $0 $0 $0 $0 $0
820 840 95 73 52 31 16 2 0 0 0 0 0
840 860 98 76 55 33 18 4 0 0 0 0 0
860 880 101 79 58 36 20 6 0 0 0 0 0
880 900 104 82 61 39 22 8 0 0 0 0 0
900 920 107 85 64 42 24 10 0 0 0 0 0
920 940 110 88 67 45 26 12 0 0 0 0 0
940 960 113 91 70 48 28 14 0 0 0 0 0
960 980 116 94 73 51 30 16 1 0 0 0 0
980 1,000 119 97 76 54 32 18 3 0 0 0 0
1,000 1,020 122 100 79 57 35 20 5 0 0 0 0
1,020 1,040 125 103 82 60 38 22 7 0 0 0 0
1,040 1,060 128 106 85 63 41 24 9 0 0 0 0
1,060 1,080 131 109 88 66 44 26 11 0 0 0 0
1,080 1,100 134 112 91 69 47 28 13 0 0 0 0
1,100 1,120 137 115 94 72 50 30 15 0 0 0 0
1,120 1,140 140 118 97 75 53 32 17 2 0 0 0
1,140 1,160 143 121 100 78 56 34 19 4 0 0 0
1,160 1,180 146 124 103 81 59 37 21 6 0 0 0
1,180 1,200 149 127 106 84 62 40 23 8 0 0 0
1,200 1,220 152 130 109 87 65 43 25 10 0 0 0
1,220 1,240 155 133 112 90 68 46 27 12 0 0 0
1,240 1,260 158 136 115 93 71 49 29 14 0 0 0
1,260 1,280 161 139 118 96 74 52 31 16 2 0 0
1,280 1,300 164 142 121 99 77 55 33 18 4 0 0
1,300 1,320 167 145 124 102 80 58 36 20 6 0 0
1,320 1,340 170 148 127 105 83 61 39 22 8 0 0
1,340 1,360 173 151 130 108 86 64 42 24 10 0 0
1,360 1,380 176 154 133 111 89 67 45 26 12 0 0
1,380 1,400 179 157 136 114 92 70 48 28 14 0 0
1,400 1,420 182 160 139 117 95 73 51 30 16 1 0
1,420 1,440 185 163 142 120 98 76 54 32 18 3 0
1,440 1,460 189 166 145 123 101 79 57 35 20 5 0
1,460 1,480 194 169 148 126 104 82 60 38 22 7 0
1,480 1,500 199 172 151 129 107 85 63 41 24 9 0
1,500 1,520 204 175 154 132 110 88 66 44 26 11 0
1,520 1,540 209 178 157 135 113 91 69 47 28 13 0
1,540 1,560 214 181 160 138 116 94 72 50 30 15 1
1,560 1,580 219 184 163 141 119 97 75 53 32 17 3
1,580 1,600 224 188 166 144 122 100 78 56 34 19 5
1,600 1,620 229 193 169 147 125 103 81 59 37 21 7
1,620 1,640 234 198 172 150 128 106 84 62 40 23 9
1,640 1,660 239 203 175 153 131 109 87 65 43 25 11
1,660 1,680 244 208 178 156 134 112 90 68 46 27 13
1,680 1,700 249 213 181 159 137 115 93 71 49 29 15
1,700 1,720 254 218 184 162 140 118 96 74 52 31 17
1,720 1,740 259 223 187 165 143 121 99 77 55 33 19
1,740 1,760 264 228 191 168 146 124 102 80 58 36 21
1,760 1,780 269 233 196 171 149 127 105 83 61 39 23
1,780 1,800 274 238 201 174 152 130 108 86 64 42 25
1,800 1,820 279 243 206 177 155 133 111 89 67 45 27
1,820 1,840 284 248 211 180 158 136 114 92 70 48 29
1,840 1,860 289 253 216 183 161 139 117 95 73 51 31
1,860 1,880 294 258 221 186 164 142 120 98 76 54 33
1,880 1,900 299 263 226 190 167 145 123 101 79 57 35
1,900 1,920 304 268 231 195 170 148 126 104 82 60 38
1,920 1,940 309 273 236 200 173 151 129 107 85 63 41
1,940 1,960 314 278 241 205 176 154 132 110 88 66 44
1,960 1,980 319 283 246 210 179 157 135 113 91 69 47
1,980 2,000 324 288 251 215 182 160 138 116 94 72 50
2,000 2,020 329 293 256 220 185 163 141 119 97 75 53
2,020 2,040 334 298 261 225 188 166 144 122 100 78 56
2,040 2,060 339 303 266 230 193 169 147 125 103 81 59
2,060 2,080 344 308 271 235 198 172 150 128 106 84 62
2,080 2,100 349 313 276 240 203 175 153 131 109 87 65
 
$2,100 and over Use Table 2(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
320 330 1 0 0 0 0 0 0 0 0 0 0
330 340 2 0 0 0 0 0 0 0 0 0 0
340 350 3 0 0 0 0 0 0 0 0 0 0
350 360 4 0 0 0 0 0 0 0 0 0 0
360 370 5 0 0 0 0 0 0 0 0 0 0
370 380 6 0 0 0 0 0 0 0 0 0 0
380 390 7 0 0 0 0 0 0 0 0 0 0
390 400 8 0 0 0 0 0 0 0 0 0 0
400 410 9 0 0 0 0 0 0 0 0 0 0
410 420 10 0 0 0 0 0 0 0 0 0 0
420 430 11 0 0 0 0 0 0 0 0 0 0
430 440 12 0 0 0 0 0 0 0 0 0 0
440 450 13 0 0 0 0 0 0 0 0 0 0
450 460 14 0 0 0 0 0 0 0 0 0 0
460 470 15 1 0 0 0 0 0 0 0 0 0
470 480 16 2 0 0 0 0 0 0 0 0 0
480 490 17 3 0 0 0 0 0 0 0 0 0
490 500 18 4 0 0 0 0 0 0 0 0 0
500 520 20 5 0 0 0 0 0 0 0 0 0
520 540 22 7 0 0 0 0 0 0 0 0 0
540 560 24 9 0 0 0 0 0 0 0 0 0
560 580 26 11 0 0 0 0 0 0 0 0 0
580 600 28 13 0 0 0 0 0 0 0 0 0
600 620 30 15 1 0 0 0 0 0 0 0 0
620 640 32 17 3 0 0 0 0 0 0 0 0
640 660 34 19 5 0 0 0 0 0 0 0 0
660 680 36 21 7 0 0 0 0 0 0 0 0
680 700 38 23 9 0 0 0 0 0 0 0 0
700 720 40 25 11 0 0 0 0 0 0 0 0
720 740 42 27 13 0 0 0 0 0 0 0 0
740 760 44 29 15 0 0 0 0 0 0 0 0
760 780 46 31 17 2 0 0 0 0 0 0 0
780 800 48 33 19 4 0 0 0 0 0 0 0
800 820 50 35 21 6 0 0 0 0 0 0 0
820 840 52 37 23 8 0 0 0 0 0 0 0
840 860 54 39 25 10 0 0 0 0 0 0 0
860 880 56 41 27 12 0 0 0 0 0 0 0
880 900 58 43 29 14 0 0 0 0 0 0 0
900 920 60 45 31 16 1 0 0 0 0 0 0
920 940 62 47 33 18 3 0 0 0 0 0 0
940 960 64 49 35 20 5 0 0 0 0 0 0
960 980 66 51 37 22 7 0 0 0 0 0 0
980 1,000 68 53 39 24 9 0 0 0 0 0 0
1,000 1,020 71 55 41 26 11 0 0 0 0 0 0
1,020 1,040 74 57 43 28 13 0 0 0 0 0 0
1,040 1,060 77 59 45 30 15 1 0 0 0 0 0
1,060 1,080 80 61 47 32 17 3 0 0 0 0 0
1,080 1,100 83 63 49 34 19 5 0 0 0 0 0
1,100 1,120 86 65 51 36 21 7 0 0 0 0 0
1,120 1,140 89 67 53 38 23 9 0 0 0 0 0
1,140 1,160 92 70 55 40 25 11 0 0 0 0 0
1,160 1,180 95 73 57 42 27 13 0 0 0 0 0
1,180 1,200 98 76 59 44 29 15 0 0 0 0 0
1,200 1,220 101 79 61 46 31 17 2 0 0 0 0
1,220 1,240 104 82 63 48 33 19 4 0 0 0 0
1,240 1,260 107 85 65 50 35 21 6 0 0 0 0
1,260 1,280 110 88 67 52 37 23 8 0 0 0 0
1,280 1,300 113 91 69 54 39 25 10 0 0 0 0
1,300 1,320 116 94 72 56 41 27 12 0 0 0 0
1,320 1,340 119 97 75 58 43 29 14 0 0 0 0
1,340 1,360 122 100 78 60 45 31 16 2 0 0 0
1,360 1,380 125 103 81 62 47 33 18 4 0 0 0
1,380 1,400 128 106 84 64 49 35 20 6 0 0 0
1,400 1,420 131 109 87 66 51 37 22 8 0 0 0
1,420 1,440 134 112 90 69 53 39 24 10 0 0 0
1,440 1,460 137 115 93 72 55 41 26 12 0 0 0
1,460 1,480 140 118 96 75 57 43 28 14 0 0 0
1,480 1,500 143 121 99 78 59 45 30 16 1 0 0
$1,500 $1,520 $146 $124 $102 $81 $61 $47 $32 $18 $3 $0 $0
1,520 1,540 149 127 105 84 63 49 34 20 5 0 0
1,540 1,560 152 130 108 87 65 51 36 22 7 0 0
1,560 1,580 155 133 111 90 68 53 38 24 9 0 0
1,580 1,600 158 136 114 93 71 55 40 26 11 0 0
1,600 1,620 161 139 117 96 74 57 42 28 13 0 0
1,620 1,640 164 142 120 99 77 59 44 30 15 0 0
1,640 1,660 167 145 123 102 80 61 46 32 17 2 0
1,660 1,680 170 148 126 105 83 63 48 34 19 4 0
1,680 1,700 173 151 129 108 86 65 50 36 21 6 0
1,700 1,720 176 154 132 111 89 67 52 38 23 8 0
1,720 1,740 179 157 135 114 92 70 54 40 25 10 0
1,740 1,760 182 160 138 117 95 73 56 42 27 12 0
1,760 1,780 185 163 141 120 98 76 58 44 29 14 0
1,780 1,800 188 166 144 123 101 79 60 46 31 16 2
1,800 1,820 191 169 147 126 104 82 62 48 33 18 4
1,820 1,840 194 172 150 129 107 85 64 50 35 20 6
1,840 1,860 197 175 153 132 110 88 66 52 37 22 8
1,860 1,880 200 178 156 135 113 91 69 54 39 24 10
1,880 1,900 203 181 159 138 116 94 72 56 41 26 12
1,900 1,920 206 184 162 141 119 97 75 58 43 28 14
1,920 1,940 209 187 165 144 122 100 78 60 45 30 16
1,940 1,960 212 190 168 147 125 103 81 62 47 32 18
1,960 1,980 215 193 171 150 128 106 84 64 49 34 20
1,980 2,000 218 196 174 153 131 109 87 66 51 36 22
2,000 2,020 221 199 177 156 134 112 90 68 53 38 24
2,020 2,040 224 202 180 159 137 115 93 71 55 40 26
2,040 2,060 227 205 183 162 140 118 96 74 57 42 28
2,060 2,080 230 208 186 165 143 121 99 77 59 44 30
2,080 2,100 233 211 189 168 146 124 102 80 61 46 32
2,100 2,120 236 214 192 171 149 127 105 83 63 48 34
2,120 2,140 239 217 195 174 152 130 108 86 65 50 36
2,140 2,160 242 220 198 177 155 133 111 89 67 52 38
2,160 2,180 245 223 201 180 158 136 114 92 70 54 40
2,180 2,200 248 226 204 183 161 139 117 95 73 56 42
2,200 2,220 251 229 207 186 164 142 120 98 76 58 44
2,220 2,240 254 232 210 189 167 145 123 101 79 60 46
2,240 2,260 257 235 213 192 170 148 126 104 82 62 48
2,260 2,280 260 238 216 195 173 151 129 107 85 64 50
2,280 2,300 263 241 219 198 176 154 132 110 88 66 52
2,300 2,320 266 244 222 201 179 157 135 113 91 69 54
2,320 2,340 269 247 225 204 182 160 138 116 94 72 56
2,340 2,360 272 250 228 207 185 163 141 119 97 75 58
2,360 2,380 275 253 231 210 188 166 144 122 100 78 60
2,380 2,400 278 256 234 213 191 169 147 125 103 81 62
2,400 2,420 281 259 237 216 194 172 150 128 106 84 64
2,420 2,440 284 262 240 219 197 175 153 131 109 87 66
2,440 2,460 287 265 243 222 200 178 156 134 112 90 68
2,460 2,480 290 268 246 225 203 181 159 137 115 93 71
2,480 2,500 293 271 249 228 206 184 162 140 118 96 74
2,500 2,520 296 274 252 231 209 187 165 143 121 99 77
2,520 2,540 299 277 255 234 212 190 168 146 124 102 80
2,540 2,560 302 280 258 237 215 193 171 149 127 105 83
2,560 2,580 305 283 261 240 218 196 174 152 130 108 86
2,580 2,600 308 286 264 243 221 199 177 155 133 111 89
2,600 2,620 311 289 267 246 224 202 180 158 136 114 92
2,620 2,640 314 292 270 249 227 205 183 161 139 117 95
2,640 2,660 317 295 273 252 230 208 186 164 142 120 98
2,660 2,680 320 298 276 255 233 211 189 167 145 123 101
2,680 2,700 323 301 279 258 236 214 192 170 148 126 104
 
$2,700 and over Use Table 2(b) for a MARRIED person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $115 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 3 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 4 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 5 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 6 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 7 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 8 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 9 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 10 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 11 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 12 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 13 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 14 0 0 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0 0 0
240 245 15 0 0 0 0 0 0 0 0 0 0
245 250 16 0 0 0 0 0 0 0 0 0 0
250 260 17 1 0 0 0 0 0 0 0 0 0
260 270 18 2 0 0 0 0 0 0 0 0 0
270 280 19 3 0 0 0 0 0 0 0 0 0
280 290 20 4 0 0 0 0 0 0 0 0 0
290 300 21 5 0 0 0 0 0 0 0 0 0
300 310 22 6 0 0 0 0 0 0 0 0 0
310 320 23 7 0 0 0 0 0 0 0 0 0
320 330 24 8 0 0 0 0 0 0 0 0 0
330 340 25 9 0 0 0 0 0 0 0 0 0
340 350 26 10 0 0 0 0 0 0 0 0 0
350 360 27 11 0 0 0 0 0 0 0 0 0
360 370 28 12 0 0 0 0 0 0 0 0 0
370 380 29 13 0 0 0 0 0 0 0 0 0
380 390 30 14 0 0 0 0 0 0 0 0 0
390 400 31 15 0 0 0 0 0 0 0 0 0
400 410 32 16 0 0 0 0 0 0 0 0 0
410 420 33 17 1 0 0 0 0 0 0 0 0
420 430 34 18 2 0 0 0 0 0 0 0 0
430 440 35 19 3 0 0 0 0 0 0 0 0
440 450 36 20 4 0 0 0 0 0 0 0 0
450 460 37 21 5 0 0 0 0 0 0 0 0
460 470 38 22 6 0 0 0 0 0 0 0 0
470 480 40 23 7 0 0 0 0 0 0 0 0
480 490 41 24 8 0 0 0 0 0 0 0 0
490 500 43 25 9 0 0 0 0 0 0 0 0
500 520 45 26 10 0 0 0 0 0 0 0 0
520 540 48 28 12 0 0 0 0 0 0 0 0
540 560 51 30 14 0 0 0 0 0 0 0 0
560 580 54 32 16 1 0 0 0 0 0 0 0
580 600 57 34 18 3 0 0 0 0 0 0 0
600 620 60 36 20 5 0 0 0 0 0 0 0
620 640 63 39 22 7 0 0 0 0 0 0 0
640 660 66 42 24 9 0 0 0 0 0 0 0
660 680 69 45 26 11 0 0 0 0 0 0 0
680 700 72 48 28 13 0 0 0 0 0 0 0
700 720 75 51 30 15 0 0 0 0 0 0 0
720 740 78 54 32 17 1 0 0 0 0 0 0
740 760 81 57 34 19 3 0 0 0 0 0 0
760 780 84 60 36 21 5 0 0 0 0 0 0
780 800 87 63 39 23 7 0 0 0 0 0 0
$800 $820 $90 $66 $42 $25 $9 $0 $0 $0 $0 $0 $0
820 840 93 69 45 27 11 0 0 0 0 0 0
840 860 96 72 48 29 13 0 0 0 0 0 0
860 880 99 75 51 31 15 0 0 0 0 0 0
880 900 102 78 54 33 17 1 0 0 0 0 0
900 920 105 81 57 35 19 3 0 0 0 0 0
920 940 108 84 60 37 21 5 0 0 0 0 0
940 960 111 87 63 40 23 7 0 0 0 0 0
960 980 114 90 66 43 25 9 0 0 0 0 0
980 1,000 117 93 69 46 27 11 0 0 0 0 0
1,000 1,020 120 96 72 49 29 13 0 0 0 0 0
1,020 1,040 123 99 75 52 31 15 0 0 0 0 0
1,040 1,060 126 102 78 55 33 17 1 0 0 0 0
1,060 1,080 129 105 81 58 35 19 3 0 0 0 0
1,080 1,100 132 108 84 61 37 21 5 0 0 0 0
1,100 1,120 135 111 87 64 40 23 7 0 0 0 0
1,120 1,140 138 114 90 67 43 25 9 0 0 0 0
1,140 1,160 141 117 93 70 46 27 11 0 0 0 0
1,160 1,180 144 120 96 73 49 29 13 0 0 0 0
1,180 1,200 147 123 99 76 52 31 15 0 0 0 0
1,200 1,220 150 126 102 79 55 33 17 1 0 0 0
1,220 1,240 153 129 105 82 58 35 19 3 0 0 0
1,240 1,260 156 132 108 85 61 37 21 5 0 0 0
1,260 1,280 159 135 111 88 64 40 23 7 0 0 0
1,280 1,300 162 138 114 91 67 43 25 9 0 0 0
1,300 1,320 165 141 117 94 70 46 27 11 0 0 0
1,320 1,340 168 144 120 97 73 49 29 13 0 0 0
1,340 1,360 171 147 123 100 76 52 31 15 0 0 0
1,360 1,380 174 150 126 103 79 55 33 17 1 0 0
1,380 1,400 177 153 129 106 82 58 35 19 3 0 0
1,400 1,420 180 156 132 109 85 61 37 21 5 0 0
1,420 1,440 183 159 135 112 88 64 40 23 7 0 0
1,440 1,460 186 162 138 115 91 67 43 25 9 0 0
1,460 1,480 189 165 141 118 94 70 46 27 11 0 0
1,480 1,500 192 168 144 121 97 73 49 29 13 0 0
1,500 1,520 195 171 147 124 100 76 52 31 15 0 0
1,520 1,540 198 174 150 127 103 79 55 33 17 2 0
1,540 1,560 201 177 153 130 106 82 58 35 19 4 0
1,560 1,580 205 180 156 133 109 85 61 38 21 6 0
1,580 1,600 210 183 159 136 112 88 64 41 23 8 0
1,600 1,620 215 186 162 139 115 91 67 44 25 10 0
1,620 1,640 220 189 165 142 118 94 70 47 27 12 0
1,640 1,660 225 192 168 145 121 97 73 50 29 14 0
1,660 1,680 230 195 171 148 124 100 76 53 31 16 0
1,680 1,700 235 198 174 151 127 103 79 56 33 18 2
1,700 1,720 240 201 177 154 130 106 82 59 35 20 4
1,720 1,740 245 205 180 157 133 109 85 62 38 22 6
1,740 1,760 250 210 183 160 136 112 88 65 41 24 8
1,760 1,780 255 215 186 163 139 115 91 68 44 26 10
1,780 1,800 260 220 189 166 142 118 94 71 47 28 12
1,800 1,820 265 225 192 169 145 121 97 74 50 30 14
1,820 1,840 270 230 195 172 148 124 100 77 53 32 16
1,840 1,860 275 235 198 175 151 127 103 80 56 34 18
1,860 1,880 280 240 201 178 154 130 106 83 59 36 20
1,880 1,900 285 245 206 181 157 133 109 86 62 38 22
1,900 1,920 290 250 211 184 160 136 112 89 65 41 24
1,920 1,940 295 255 216 187 163 139 115 92 68 44 26
1,940 1,960 300 260 221 190 166 142 118 95 71 47 28
1,960 1,980 305 265 226 193 169 145 121 98 74 50 30
1,980 2,000 310 270 231 196 172 148 124 101 77 53 32
2,000 2,020 315 275 236 199 175 151 127 104 80 56 34
2,020 2,040 320 280 241 202 178 154 130 107 83 59 36
2,040 2,060 325 285 246 206 181 157 133 110 86 62 38
2,060 2,080 330 290 251 211 184 160 136 113 89 65 41
2,080 2,100 335 295 256 216 187 163 139 116 92 68 44
2,100 2,120 340 300 261 221 190 166 142 119 95 71 47
2,120 2,140 345 305 266 226 193 169 145 122 98 74 50
 
$2,140 and over Use Table 3(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $340 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
340 350 1 0 0 0 0 0 0 0 0 0 0
350 360 2 0 0 0 0 0 0 0 0 0 0
360 370 3 0 0 0 0 0 0 0 0 0 0
370 380 4 0 0 0 0 0 0 0 0 0 0
380 390 5 0 0 0 0 0 0 0 0 0 0
390 400 6 0 0 0 0 0 0 0 0 0 0
400 410 7 0 0 0 0 0 0 0 0 0 0
410 420 8 0 0 0 0 0 0 0 0 0 0
420 430 9 0 0 0 0 0 0 0 0 0 0
430 440 10 0 0 0 0 0 0 0 0 0 0
440 450 11 0 0 0 0 0 0 0 0 0 0
450 460 12 0 0 0 0 0 0 0 0 0 0
460 470 13 0 0 0 0 0 0 0 0 0 0
470 480 14 0 0 0 0 0 0 0 0 0 0
480 490 15 0 0 0 0 0 0 0 0 0 0
490 500 16 0 0 0 0 0 0 0 0 0 0
500 520 17 1 0 0 0 0 0 0 0 0 0
520 540 19 3 0 0 0 0 0 0 0 0 0
540 560 21 5 0 0 0 0 0 0 0 0 0
560 580 23 7 0 0 0 0 0 0 0 0 0
580 600 25 9 0 0 0 0 0 0 0 0 0
600 620 27 11 0 0 0 0 0 0 0 0 0
620 640 29 13 0 0 0 0 0 0 0 0 0
640 660 31 15 0 0 0 0 0 0 0 0 0
660 680 33 17 2 0 0 0 0 0 0 0 0
680 700 35 19 4 0 0 0 0 0 0 0 0
700 720 37 21 6 0 0 0 0 0 0 0 0
720 740 39 23 8 0 0 0 0 0 0 0 0
740 760 41 25 10 0 0 0 0 0 0 0 0
760 780 43 27 12 0 0 0 0 0 0 0 0
780 800 45 29 14 0 0 0 0 0 0 0 0
800 820 47 31 16 0 0 0 0 0 0 0 0
820 840 49 33 18 2 0 0 0 0 0 0 0
840 860 51 35 20 4 0 0 0 0 0 0 0
860 880 53 37 22 6 0 0 0 0 0 0 0
880 900 55 39 24 8 0 0 0 0 0 0 0
900 920 57 41 26 10 0 0 0 0 0 0 0
920 940 59 43 28 12 0 0 0 0 0 0 0
940 960 61 45 30 14 0 0 0 0 0 0 0
960 980 63 47 32 16 0 0 0 0 0 0 0
980 1,000 65 49 34 18 2 0 0 0 0 0 0
1,000 1,020 67 51 36 20 4 0 0 0 0 0 0
1,020 1,040 69 53 38 22 6 0 0 0 0 0 0
1,040 1,060 71 55 40 24 8 0 0 0 0 0 0
1,060 1,080 74 57 42 26 10 0 0 0 0 0 0
1,080 1,100 77 59 44 28 12 0 0 0 0 0 0
1,100 1,120 80 61 46 30 14 0 0 0 0 0 0
1,120 1,140 83 63 48 32 16 0 0 0 0 0 0
1,140 1,160 86 65 50 34 18 2 0 0 0 0 0
1,160 1,180 89 67 52 36 20 4 0 0 0 0 0
1,180 1,200 92 69 54 38 22 6 0 0 0 0 0
1,200 1,220 95 71 56 40 24 8 0 0 0 0 0
1,220 1,240 98 74 58 42 26 10 0 0 0 0 0
1,240 1,260 101 77 60 44 28 12 0 0 0 0 0
1,260 1,280 104 80 62 46 30 14 0 0 0 0 0
1,280 1,300 107 83 64 48 32 16 0 0 0 0 0
1,300 1,320 110 86 66 50 34 18 2 0 0 0 0
1,320 1,340 113 89 68 52 36 20 4 0 0 0 0
1,340 1,360 116 92 70 54 38 22 6 0 0 0 0
1,360 1,380 119 95 72 56 40 24 8 0 0 0 0
1,380 1,400 122 98 74 58 42 26 10 0 0 0 0
1,400 1,420 125 101 77 60 44 28 12 0 0 0 0
1,420 1,440 128 104 80 62 46 30 14 0 0 0 0
1,440 1,460 131 107 83 64 48 32 16 0 0 0 0
1,460 1,480 134 110 86 66 50 34 18 2 0 0 0
1,480 1,500 137 113 89 68 52 36 20 4 0 0 0
$1,500 $1,520 $140 $116 $92 $70 $54 $38 $22 $6 $0 $0 $0
1,520 1,540 143 119 95 72 56 40 24 8 0 0 0
1,540 1,560 146 122 98 74 58 42 26 10 0 0 0
1,560 1,580 149 125 101 77 60 44 28 12 0 0 0
1,580 1,600 152 128 104 80 62 46 30 14 0 0 0
1,600 1,620 155 131 107 83 64 48 32 16 1 0 0
1,620 1,640 158 134 110 86 66 50 34 18 3 0 0
1,640 1,660 161 137 113 89 68 52 36 20 5 0 0
1,660 1,680 164 140 116 92 70 54 38 22 7 0 0
1,680 1,700 167 143 119 95 72 56 40 24 9 0 0
1,700 1,720 170 146 122 98 75 58 42 26 11 0 0
1,720 1,740 173 149 125 101 78 60 44 28 13 0 0
1,740 1,760 176 152 128 104 81 62 46 30 15 0 0
1,760 1,780 179 155 131 107 84 64 48 32 17 1 0
1,780 1,800 182 158 134 110 87 66 50 34 19 3 0
1,800 1,820 185 161 137 113 90 68 52 36 21 5 0
1,820 1,840 188 164 140 116 93 70 54 38 23 7 0
1,840 1,860 191 167 143 119 96 72 56 40 25 9 0
1,860 1,880 194 170 146 122 99 75 58 42 27 11 0
1,880 1,900 197 173 149 125 102 78 60 44 29 13 0
1,900 1,920 200 176 152 128 105 81 62 46 31 15 0
1,920 1,940 203 179 155 131 108 84 64 48 33 17 1
1,940 1,960 206 182 158 134 111 87 66 50 35 19 3
1,960 1,980 209 185 161 137 114 90 68 52 37 21 5
1,980 2,000 212 188 164 140 117 93 70 54 39 23 7
2,000 2,020 215 191 167 143 120 96 72 56 41 25 9
2,020 2,040 218 194 170 146 123 99 75 58 43 27 11
2,040 2,060 221 197 173 149 126 102 78 60 45 29 13
2,060 2,080 224 200 176 152 129 105 81 62 47 31 15
2,080 2,100 227 203 179 155 132 108 84 64 49 33 17
2,100 2,120 230 206 182 158 135 111 87 66 51 35 19
2,120 2,140 233 209 185 161 138 114 90 68 53 37 21
2,140 2,160 236 212 188 164 141 117 93 70 55 39 23
2,160 2,180 239 215 191 167 144 120 96 72 57 41 25
2,180 2,200 242 218 194 170 147 123 99 75 59 43 27
2,200 2,220 245 221 197 173 150 126 102 78 61 45 29
2,220 2,240 248 224 200 176 153 129 105 81 63 47 31
2,240 2,260 251 227 203 179 156 132 108 84 65 49 33
2,260 2,280 254 230 206 182 159 135 111 87 67 51 35
2,280 2,300 257 233 209 185 162 138 114 90 69 53 37
2,300 2,320 260 236 212 188 165 141 117 93 71 55 39
2,320 2,340 263 239 215 191 168 144 120 96 73 57 41
2,340 2,360 266 242 218 194 171 147 123 99 76 59 43
2,360 2,380 269 245 221 197 174 150 126 102 79 61 45
2,380 2,400 272 248 224 200 177 153 129 105 82 63 47
2,400 2,420 275 251 227 203 180 156 132 108 85 65 49
2,420 2,440 278 254 230 206 183 159 135 111 88 67 51
2,440 2,460 281 257 233 209 186 162 138 114 91 69 53
2,460 2,480 284 260 236 212 189 165 141 117 94 71 55
2,480 2,500 287 263 239 215 192 168 144 120 97 73 57
2,500 2,520 290 266 242 218 195 171 147 123 100 76 59
2,520 2,540 293 269 245 221 198 174 150 126 103 79 61
2,540 2,560 296 272 248 224 201 177 153 129 106 82 63
2,560 2,580 299 275 251 227 204 180 156 132 109 85 65
2,580 2,600 302 278 254 230 207 183 159 135 112 88 67
2,600 2,620 305 281 257 233 210 186 162 138 115 91 69
2,620 2,640 308 284 260 236 213 189 165 141 118 94 71
2,640 2,660 311 287 263 239 216 192 168 144 121 97 73
2,660 2,680 314 290 266 242 219 195 171 147 124 100 76
2,680 2,700 317 293 269 245 222 198 174 150 127 103 79
2,700 2,720 320 296 272 248 225 201 177 153 130 106 82
2,720 2,740 323 299 275 251 228 204 180 156 133 109 85
 
$2,740 and over Use Table 3(b) for a MARRIED person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $220 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
220 230 5 0 0 0 0 0 0 0 0 0 0
230 240 6 0 0 0 0 0 0 0 0 0 0
240 250 7 0 0 0 0 0 0 0 0 0 0
250 260 8 0 0 0 0 0 0 0 0 0 0
260 270 9 0 0 0 0 0 0 0 0 0 0
270 280 10 0 0 0 0 0 0 0 0 0 0
280 290 11 0 0 0 0 0 0 0 0 0 0
290 300 12 0 0 0 0 0 0 0 0 0 0
300 320 13 0 0 0 0 0 0 0 0 0 0
320 340 15 0 0 0 0 0 0 0 0 0 0
340 360 17 0 0 0 0 0 0 0 0 0 0
360 380 19 0 0 0 0 0 0 0 0 0 0
380 400 21 0 0 0 0 0 0 0 0 0 0
400 420 23 0 0 0 0 0 0 0 0 0 0
420 440 25 0 0 0 0 0 0 0 0 0 0
440 460 27 0 0 0 0 0 0 0 0 0 0
460 480 29 0 0 0 0 0 0 0 0 0 0
480 500 31 0 0 0 0 0 0 0 0 0 0
500 520 33 1 0 0 0 0 0 0 0 0 0
520 540 35 3 0 0 0 0 0 0 0 0 0
540 560 37 5 0 0 0 0 0 0 0 0 0
560 580 39 7 0 0 0 0 0 0 0 0 0
580 600 41 9 0 0 0 0 0 0 0 0 0
600 640 44 12 0 0 0 0 0 0 0 0 0
640 680 48 16 0 0 0 0 0 0 0 0 0
680 720 52 20 0 0 0 0 0 0 0 0 0
720 760 56 24 0 0 0 0 0 0 0 0 0
760 800 60 28 0 0 0 0 0 0 0 0 0
800 840 64 32 1 0 0 0 0 0 0 0 0
840 880 68 36 5 0 0 0 0 0 0 0 0
880 920 72 40 9 0 0 0 0 0 0 0 0
920 960 78 44 13 0 0 0 0 0 0 0 0
960 1,000 84 48 17 0 0 0 0 0 0 0 0
1,000 1,040 90 52 21 0 0 0 0 0 0 0 0
1,040 1,080 96 56 25 0 0 0 0 0 0 0 0
1,080 1,120 102 60 29 0 0 0 0 0 0 0 0
1,120 1,160 108 64 33 1 0 0 0 0 0 0 0
1,160 1,200 114 68 37 5 0 0 0 0 0 0 0
1,200 1,240 120 72 41 9 0 0 0 0 0 0 0
1,240 1,280 126 78 45 13 0 0 0 0 0 0 0
1,280 1,320 132 84 49 17 0 0 0 0 0 0 0
1,320 1,360 138 90 53 21 0 0 0 0 0 0 0
1,360 1,400 144 96 57 25 0 0 0 0 0 0 0
1,400 1,440 150 102 61 29 0 0 0 0 0 0 0
1,440 1,480 156 108 65 33 1 0 0 0 0 0 0
1,480 1,520 162 114 69 37 5 0 0 0 0 0 0
1,520 1,560 168 120 73 41 9 0 0 0 0 0 0
1,560 1,600 174 126 79 45 13 0 0 0 0 0 0
1,600 1,640 180 132 85 49 17 0 0 0 0 0 0
1,640 1,680 186 138 91 53 21 0 0 0 0 0 0
1,680 1,720 192 144 97 57 25 0 0 0 0 0 0
1,720 1,760 198 150 103 61 29 0 0 0 0 0 0
1,760 1,800 204 156 109 65 33 2 0 0 0 0 0
1,800 1,840 210 162 115 69 37 6 0 0 0 0 0
1,840 1,880 216 168 121 73 41 10 0 0 0 0 0
1,880 1,920 222 174 127 79 45 14 0 0 0 0 0
1,920 1,960 228 180 133 85 49 18 0 0 0 0 0
1,960 2,000 234 186 139 91 53 22 0 0 0 0 0
2,000 2,040 240 192 145 97 57 26 0 0 0 0 0
2,040 2,080 246 198 151 103 61 30 0 0 0 0 0
2,080 2,120 252 204 157 109 65 34 2 0 0 0 0
2,120 2,160 258 210 163 115 69 38 6 0 0 0 0
2,160 2,200 264 216 169 121 74 42 10 0 0 0 0
2,200 2,240 270 222 175 127 80 46 14 0 0 0 0
2,240 2,280 276 228 181 133 86 50 18 0 0 0 0
2,280 2,320 282 234 187 139 92 54 22 0 0 0 0
2,320 2,360 288 240 193 145 98 58 26 0 0 0 0
2,360 2,400 294 246 199 151 104 62 30 0 0 0 0
$2,400 $2,440 $300 $252 $205 $157 $110 $66 $34 $2 $0 $0 $0
2,440 2,480 306 258 211 163 116 70 38 6 0 0 0
2,480 2,520 312 264 217 169 122 74 42 10 0 0 0
2,520 2,560 318 270 223 175 128 80 46 14 0 0 0
2,560 2,600 324 276 229 181 134 86 50 18 0 0 0
2,600 2,640 330 282 235 187 140 92 54 22 0 0 0
2,640 2,680 336 288 241 193 146 98 58 26 0 0 0
2,680 2,720 342 294 247 199 152 104 62 30 0 0 0
2,720 2,760 348 300 253 205 158 110 66 34 3 0 0
2,760 2,800 354 306 259 211 164 116 70 38 7 0 0
2,800 2,840 360 312 265 217 170 122 75 42 11 0 0
2,840 2,880 366 318 271 223 176 128 81 46 15 0 0
2,880 2,920 372 324 277 229 182 134 87 50 19 0 0
2,920 2,960 378 330 283 235 188 140 93 54 23 0 0
2,960 3,000 384 336 289 241 194 146 99 58 27 0 0
3,000 3,040 390 342 295 247 200 152 105 62 31 0 0
3,040 3,080 396 348 301 253 206 158 111 66 35 3 0
3,080 3,120 402 354 307 259 212 164 117 70 39 7 0
3,120 3,160 409 360 313 265 218 170 123 75 43 11 0
3,160 3,200 419 366 319 271 224 176 129 81 47 15 0
3,200 3,240 429 372 325 277 230 182 135 87 51 19 0
3,240 3,280 439 378 331 283 236 188 141 93 55 23 0
3,280 3,320 449 384 337 289 242 194 147 99 59 27 0
3,320 3,360 459 390 343 295 248 200 153 105 63 31 0
3,360 3,400 469 396 349 301 254 206 159 111 67 35 3
3,400 3,440 479 402 355 307 260 212 165 117 71 39 7
3,440 3,480 489 410 361 313 266 218 171 123 76 43 11
3,480 3,520 499 420 367 319 272 224 177 129 82 47 15
3,520 3,560 509 430 373 325 278 230 183 135 88 51 19
3,560 3,600 519 440 379 331 284 236 189 141 94 55 23
3,600 3,640 529 450 385 337 290 242 195 147 100 59 27
3,640 3,680 539 460 391 343 296 248 201 153 106 63 31
3,680 3,720 549 470 397 349 302 254 207 159 112 67 35
3,720 3,760 559 480 403 355 308 260 213 165 118 71 39
3,760 3,800 569 490 411 361 314 266 219 171 124 76 43
3,800 3,840 579 500 421 367 320 272 225 177 130 82 47
3,840 3,880 589 510 431 373 326 278 231 183 136 88 51
3,880 3,920 599 520 441 379 332 284 237 189 142 94 55
3,920 3,960 609 530 451 385 338 290 243 195 148 100 59
3,960 4,000 619 540 461 391 344 296 249 201 154 106 63
4,000 4,040 629 550 471 397 350 302 255 207 160 112 67
4,040 4,080 639 560 481 403 356 308 261 213 166 118 71
4,080 4,120 649 570 491 412 362 314 267 219 172 124 77
4,120 4,160 659 580 501 422 368 320 273 225 178 130 83
4,160 4,200 669 590 511 432 374 326 279 231 184 136 89
4,200 4,240 679 600 521 442 380 332 285 237 190 142 95
4,240 4,280 689 610 531 452 386 338 291 243 196 148 101
4,280 4,320 699 620 541 462 392 344 297 249 202 154 107
4,320 4,360 709 630 551 472 398 350 303 255 208 160 113
4,360 4,400 719 640 561 482 404 356 309 261 214 166 119
4,400 4,440 729 650 571 492 413 362 315 267 220 172 125
4,440 4,480 739 660 581 502 423 368 321 273 226 178 131
4,480 4,520 749 670 591 512 433 374 327 279 232 184 137
4,520 4,560 759 680 601 522 443 380 333 285 238 190 143
4,560 4,600 769 690 611 532 453 386 339 291 244 196 149
4,600 4,640 779 700 621 542 463 392 345 297 250 202 155
4,640 4,680 789 710 631 552 473 398 351 303 256 208 161
4,680 4,720 799 720 641 562 483 404 357 309 262 214 167
4,720 4,760 809 730 651 572 493 414 363 315 268 220 173
4,760 4,800 819 740 661 582 503 424 369 321 274 226 179
4,800 4,840 829 750 671 592 513 434 375 327 280 232 185
4,840 4,880 839 760 681 602 523 444 381 333 286 238 191
4,880 4,920 849 770 691 612 533 454 387 339 292 244 197
4,920 4,960 859 780 701 622 543 464 393 345 298 250 203
4,960 5,000 869 790 711 632 553 474 399 351 304 256 209
5,000 5,040 879 800 721 642 563 484 405 357 310 262 215
5,040 5,080 889 810 731 652 573 494 414 363 316 268 221
 
$5,080 and over Use Table 4(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $680 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
680 720 3 0 0 0 0 0 0 0 0 0 0
720 760 7 0 0 0 0 0 0 0 0 0 0
760 800 11 0 0 0 0 0 0 0 0 0 0
800 840 15 0 0 0 0 0 0 0 0 0 0
840 880 19 0 0 0 0 0 0 0 0 0 0
880 920 23 0 0 0 0 0 0 0 0 0 0
920 960 27 0 0 0 0 0 0 0 0 0 0
960 1,000 31 0 0 0 0 0 0 0 0 0 0
1,000 1,040 35 3 0 0 0 0 0 0 0 0 0
1,040 1,080 39 7 0 0 0 0 0 0 0 0 0
1,080 1,120 43 11 0 0 0 0 0 0 0 0 0
1,120 1,160 47 15 0 0 0 0 0 0 0 0 0
1,160 1,200 51 19 0 0 0 0 0 0 0 0 0
1,200 1,240 55 23 0 0 0 0 0 0 0 0 0
1,240 1,280 59 27 0 0 0 0 0 0 0 0 0
1,280 1,320 63 31 0 0 0 0 0 0 0 0 0
1,320 1,360 67 35 3 0 0 0 0 0 0 0 0
1,360 1,400 71 39 7 0 0 0 0 0 0 0 0
1,400 1,440 75 43 11 0 0 0 0 0 0 0 0
1,440 1,480 79 47 15 0 0 0 0 0 0 0 0
1,480 1,520 83 51 19 0 0 0 0 0 0 0 0
1,520 1,560 87 55 23 0 0 0 0 0 0 0 0
1,560 1,600 91 59 27 0 0 0 0 0 0 0 0
1,600 1,640 95 63 31 0 0 0 0 0 0 0 0
1,640 1,680 99 67 35 4 0 0 0 0 0 0 0
1,680 1,720 103 71 39 8 0 0 0 0 0 0 0
1,720 1,760 107 75 43 12 0 0 0 0 0 0 0
1,760 1,800 111 79 47 16 0 0 0 0 0 0 0
1,800 1,840 115 83 51 20 0 0 0 0 0 0 0
1,840 1,880 119 87 55 24 0 0 0 0 0 0 0
1,880 1,920 123 91 59 28 0 0 0 0 0 0 0
1,920 1,960 127 95 63 32 0 0 0 0 0 0 0
1,960 2,000 131 99 67 36 4 0 0 0 0 0 0
2,000 2,040 135 103 71 40 8 0 0 0 0 0 0
2,040 2,080 139 107 75 44 12 0 0 0 0 0 0
2,080 2,120 143 111 79 48 16 0 0 0 0 0 0
2,120 2,160 147 115 83 52 20 0 0 0 0 0 0
2,160 2,200 153 119 87 56 24 0 0 0 0 0 0
2,200 2,240 159 123 91 60 28 0 0 0 0 0 0
2,240 2,280 165 127 95 64 32 0 0 0 0 0 0
2,280 2,320 171 131 99 68 36 4 0 0 0 0 0
2,320 2,360 177 135 103 72 40 8 0 0 0 0 0
2,360 2,400 183 139 107 76 44 12 0 0 0 0 0
2,400 2,440 189 143 111 80 48 16 0 0 0 0 0
2,440 2,480 195 148 115 84 52 20 0 0 0 0 0
2,480 2,520 201 154 119 88 56 24 0 0 0 0 0
2,520 2,560 207 160 123 92 60 28 0 0 0 0 0
2,560 2,600 213 166 127 96 64 32 1 0 0 0 0
2,600 2,640 219 172 131 100 68 36 5 0 0 0 0
2,640 2,680 225 178 135 104 72 40 9 0 0 0 0
2,680 2,720 231 184 139 108 76 44 13 0 0 0 0
2,720 2,760 237 190 143 112 80 48 17 0 0 0 0
2,760 2,800 243 196 148 116 84 52 21 0 0 0 0
2,800 2,840 249 202 154 120 88 56 25 0 0 0 0
2,840 2,880 255 208 160 124 92 60 29 0 0 0 0
2,880 2,920 261 214 166 128 96 64 33 1 0 0 0
2,920 2,960 267 220 172 132 100 68 37 5 0 0 0
2,960 3,000 273 226 178 136 104 72 41 9 0 0 0
3,000 3,040 279 232 184 140 108 76 45 13 0 0 0
3,040 3,080 285 238 190 144 112 80 49 17 0 0 0
3,080 3,120 291 244 196 149 116 84 53 21 0 0 0
3,120 3,160 297 250 202 155 120 88 57 25 0 0 0
3,160 3,200 303 256 208 161 124 92 61 29 0 0 0
3,200 3,240 309 262 214 167 128 96 65 33 1 0 0
3,240 3,280 315 268 220 173 132 100 69 37 5 0 0
3,280 3,320 321 274 226 179 136 104 73 41 9 0 0
3,320 3,360 327 280 232 185 140 108 77 45 13 0 0
3,360 3,400 333 286 238 191 144 112 81 49 17 0 0
$3,400 $3,440 $339 $292 $244 $197 $149 $116 $85 $53 $21 $0 $0
3,440 3,480 345 298 250 203 155 120 89 57 25 0 0
3,480 3,520 351 304 256 209 161 124 93 61 29 0 0
3,520 3,560 357 310 262 215 167 128 97 65 33 2 0
3,560 3,600 363 316 268 221 173 132 101 69 37 6 0
3,600 3,640 369 322 274 227 179 136 105 73 41 10 0
3,640 3,680 375 328 280 233 185 140 109 77 45 14 0
3,680 3,720 381 334 286 239 191 144 113 81 49 18 0
3,720 3,760 387 340 292 245 197 150 117 85 53 22 0
3,760 3,800 393 346 298 251 203 156 121 89 57 26 0
3,800 3,840 399 352 304 257 209 162 125 93 61 30 0
3,840 3,880 405 358 310 263 215 168 129 97 65 34 2
3,880 3,920 411 364 316 269 221 174 133 101 69 38 6
3,920 3,960 417 370 322 275 227 180 137 105 73 42 10
3,960 4,000 423 376 328 281 233 186 141 109 77 46 14
4,000 4,040 429 382 334 287 239 192 145 113 81 50 18
4,040 4,080 435 388 340 293 245 198 150 117 85 54 22
4,080 4,120 441 394 346 299 251 204 156 121 89 58 26
4,120 4,160 447 400 352 305 257 210 162 125 93 62 30
4,160 4,200 453 406 358 311 263 216 168 129 97 66 34
4,200 4,240 459 412 364 317 269 222 174 133 101 70 38
4,240 4,280 465 418 370 323 275 228 180 137 105 74 42
4,280 4,320 471 424 376 329 281 234 186 141 109 78 46
4,320 4,360 477 430 382 335 287 240 192 145 113 82 50
4,360 4,400 483 436 388 341 293 246 198 151 117 86 54
4,400 4,440 489 442 394 347 299 252 204 157 121 90 58
4,440 4,480 495 448 400 353 305 258 210 163 125 94 62
4,480 4,520 501 454 406 359 311 264 216 169 129 98 66
4,520 4,560 507 460 412 365 317 270 222 175 133 102 70
4,560 4,600 513 466 418 371 323 276 228 181 137 106 74
4,600 4,640 519 472 424 377 329 282 234 187 141 110 78
4,640 4,680 525 478 430 383 335 288 240 193 145 114 82
4,680 4,720 531 484 436 389 341 294 246 199 151 118 86
4,720 4,760 537 490 442 395 347 300 252 205 157 122 90
4,760 4,800 543 496 448 401 353 306 258 211 163 126 94
4,800 4,840 549 502 454 407 359 312 264 217 169 130 98
4,840 4,880 555 508 460 413 365 318 270 223 175 134 102
4,880 4,920 561 514 466 419 371 324 276 229 181 138 106
4,920 4,960 567 520 472 425 377 330 282 235 187 142 110
4,960 5,000 573 526 478 431 383 336 288 241 193 146 114
5,000 5,040 579 532 484 437 389 342 294 247 199 152 118
5,040 5,080 585 538 490 443 395 348 300 253 205 158 122
5,080 5,120 591 544 496 449 401 354 306 259 211 164 126
5,120 5,160 597 550 502 455 407 360 312 265 217 170 130
5,160 5,200 603 556 508 461 413 366 318 271 223 176 134
5,200 5,240 609 562 514 467 419 372 324 277 229 182 138
5,240 5,280 615 568 520 473 425 378 330 283 235 188 142
5,280 5,320 621 574 526 479 431 384 336 289 241 194 146
5,320 5,360 627 580 532 485 437 390 342 295 247 200 152
5,360 5,400 633 586 538 491 443 396 348 301 253 206 158
5,400 5,440 639 592 544 497 449 402 354 307 259 212 164
5,440 5,480 645 598 550 503 455 408 360 313 265 218 170
5,480 5,520 651 604 556 509 461 414 366 319 271 224 176
5,520 5,560 657 610 562 515 467 420 372 325 277 230 182
5,560 5,600 663 616 568 521 473 426 378 331 283 236 188
5,600 5,640 669 622 574 527 479 432 384 337 289 242 194
5,640 5,680 675 628 580 533 485 438 390 343 295 248 200
5,680 5,720 681 634 586 539 491 444 396 349 301 254 206
5,720 5,760 687 640 592 545 497 450 402 355 307 260 212
5,760 5,800 693 646 598 551 503 456 408 361 313 266 218
5,800 5,840 699 652 604 557 509 462 414 367 319 272 224
5,840 5,880 705 658 610 563 515 468 420 373 325 278 230
 
$5,880 and over Use Table 4(b) for a MARRIED person on page 23. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 15 1 0 0 0 0 0 0 0 0 0 0
15 18 1 0 0 0 0 0 0 0 0 0 0
18 21 1 0 0 0 0 0 0 0 0 0 0
21 24 1 0 0 0 0 0 0 0 0 0 0
24 27 2 0 0 0 0 0 0 0 0 0 0
27 30 2 1 0 0 0 0 0 0 0 0 0
30 33 2 1 0 0 0 0 0 0 0 0 0
33 36 3 1 0 0 0 0 0 0 0 0 0
36 39 3 1 0 0 0 0 0 0 0 0 0
39 42 3 2 0 0 0 0 0 0 0 0 0
42 45 4 2 1 0 0 0 0 0 0 0 0
45 48 4 2 1 0 0 0 0 0 0 0 0
48 51 5 3 1 0 0 0 0 0 0 0 0
51 54 5 3 2 0 0 0 0 0 0 0 0
54 57 5 3 2 0 0 0 0 0 0 0 0
57 60 6 4 2 1 0 0 0 0 0 0 0
60 63 6 4 2 1 0 0 0 0 0 0 0
63 66 7 5 3 1 0 0 0 0 0 0 0
66 69 7 5 3 2 0 0 0 0 0 0 0
69 72 8 5 3 2 0 0 0 0 0 0 0
72 75 8 6 4 2 1 0 0 0 0 0 0
75 78 9 6 4 2 1 0 0 0 0 0 0
78 81 9 7 5 3 1 0 0 0 0 0 0
81 84 9 7 5 3 2 0 0 0 0 0 0
84 87 10 8 6 3 2 0 0 0 0 0 0
87 90 10 8 6 4 2 1 0 0 0 0 0
90 93 11 9 6 4 2 1 0 0 0 0 0
93 96 11 9 7 5 3 1 0 0 0 0 0
96 99 12 10 7 5 3 2 0 0 0 0 0
99 102 12 10 8 6 3 2 0 0 0 0 0
102 105 13 10 8 6 4 2 1 0 0 0 0
105 108 13 11 9 6 4 3 1 0 0 0 0
108 111 14 11 9 7 5 3 1 0 0 0 0
111 114 14 12 10 7 5 3 2 0 0 0 0
114 117 14 12 10 8 6 3 2 0 0 0 0
117 120 15 13 10 8 6 4 2 1 0 0 0
120 123 15 13 11 9 7 4 3 1 0 0 0
123 126 16 14 11 9 7 5 3 1 0 0 0
126 129 16 14 12 10 7 5 3 2 0 0 0
129 132 17 14 12 10 8 6 4 2 1 0 0
132 135 17 15 13 11 8 6 4 2 1 0 0
135 138 18 15 13 11 9 7 4 3 1 0 0
138 141 18 16 14 11 9 7 5 3 1 0 0
141 144 18 16 14 12 10 8 5 3 2 0 0
144 147 19 17 15 12 10 8 6 4 2 1 0
147 150 20 17 15 13 11 8 6 4 2 1 0
150 153 21 18 15 13 11 9 7 4 3 1 0
153 156 21 18 16 14 11 9 7 5 3 1 0
156 159 22 19 16 14 12 10 8 5 3 2 0
159 162 23 19 17 15 12 10 8 6 4 2 1
162 165 24 20 17 15 13 11 8 6 4 2 1
165 168 24 21 18 15 13 11 9 7 5 3 1
168 171 25 21 18 16 14 12 9 7 5 3 2
171 174 26 22 19 16 14 12 10 8 5 3 2
174 177 27 23 19 17 15 12 10 8 6 4 2
177 180 27 24 20 17 15 13 11 9 6 4 2
180 183 28 24 21 18 16 13 11 9 7 5 3
183 186 29 25 21 18 16 14 12 9 7 5 3
186 189 30 26 22 19 16 14 12 10 8 5 3
189 192 30 27 23 19 17 15 13 10 8 6 4
192 195 31 27 24 20 17 15 13 11 9 6 4
195 198 32 28 24 21 18 16 13 11 9 7 5
198 201 33 29 25 22 18 16 14 12 9 7 5
201 204 33 30 26 22 19 17 14 12 10 8 6
204 207 34 30 27 23 19 17 15 13 10 8 6
207 210 35 31 27 24 20 17 15 13 11 9 6
210 213 36 32 28 25 21 18 16 13 11 9 7
213 216 36 33 29 25 22 18 16 14 12 10 7
216 219 37 33 30 26 22 19 17 14 12 10 8
$219 $222 $38 $34 $30 $27 $23 $20 $17 $15 $13 $10 $8
222 225 39 35 31 28 24 20 17 15 13 11 9
225 228 39 36 32 28 25 21 18 16 14 11 9
228 231 40 36 33 29 25 22 18 16 14 12 10
231 234 41 37 33 30 26 23 19 17 14 12 10
234 237 42 38 34 31 27 23 20 17 15 13 10
237 240 42 39 35 31 28 24 20 18 15 13 11
240 243 43 39 36 32 28 25 21 18 16 14 11
243 246 44 40 36 33 29 26 22 18 16 14 12
246 249 45 41 37 34 30 26 23 19 17 14 12
249 252 45 42 38 34 31 27 23 20 17 15 13
252 255 46 42 39 35 31 28 24 20 18 15 13
255 258 47 43 39 36 32 29 25 21 18 16 14
258 261 48 44 40 37 33 29 26 22 18 16 14
261 264 48 45 41 37 34 30 26 23 19 17 15
264 267 49 45 42 38 34 31 27 23 20 17 15
267 270 50 46 42 39 35 32 28 24 21 18 15
270 273 51 47 43 40 36 32 29 25 21 18 16
273 276 51 48 44 40 37 33 29 26 22 19 16
276 279 52 48 45 41 37 34 30 26 23 19 17
279 282 53 49 45 42 38 35 31 27 24 20 17
282 285 54 50 46 43 39 35 32 28 24 21 18
285 288 54 51 47 43 40 36 32 29 25 21 18
288 291 55 51 48 44 40 37 33 29 26 22 19
291 294 56 52 48 45 41 38 34 30 27 23 19
294 297 57 53 49 46 42 38 35 31 27 24 20
297 300 57 54 50 46 43 39 35 32 28 24 21
300 303 58 54 51 47 43 40 36 32 29 25 22
303 306 59 55 51 48 44 41 37 33 30 26 22
306 309 60 56 52 49 45 41 38 34 30 27 23
309 312 60 57 53 49 46 42 38 35 31 27 24
312 315 61 57 54 50 46 43 39 35 32 28 25
315 318 62 58 54 51 47 44 40 36 33 29 25
318 321 63 59 55 52 48 44 41 37 33 30 26
321 324 63 60 56 52 49 45 41 38 34 30 27
324 327 64 60 57 53 49 46 42 38 35 31 28
327 330 65 61 57 54 50 47 43 39 36 32 28
330 333 66 62 58 55 51 47 44 40 36 33 29
333 336 66 63 59 55 52 48 44 41 37 33 30
336 339 67 63 60 56 52 49 45 41 38 34 31
339 341 68 64 60 57 53 49 46 42 38 35 31
341 343 69 65 61 57 54 50 46 43 39 35 32
343 345 69 65 61 58 54 50 47 43 39 36 32
345 347 70 66 62 58 55 51 47 44 40 36 33
347 349 70 66 62 59 55 51 48 44 40 37 33
349 351 71 67 63 59 56 52 48 45 41 37 34
351 353 71 67 63 60 56 52 49 45 41 38 34
353 355 72 68 64 60 57 53 49 46 42 38 35
355 357 72 68 64 61 57 53 50 46 42 39 35
357 359 73 69 65 61 58 54 50 47 43 39 36
359 361 73 69 65 62 58 54 51 47 43 40 36
361 363 74 70 66 62 59 55 51 48 44 40 37
363 365 74 70 66 63 59 55 52 48 44 41 37
365 367 75 71 67 63 60 56 52 49 45 41 38
367 369 76 71 67 64 60 56 53 49 45 42 38
369 371 76 72 68 64 61 57 53 50 46 42 39
371 373 77 73 69 65 61 57 54 50 46 43 39
373 375 77 73 69 65 62 58 54 51 47 43 40
375 377 78 74 70 66 62 58 55 51 47 44 40
377 379 78 74 70 66 63 59 55 52 48 44 41
379 381 79 75 71 67 63 59 56 52 48 45 41
381 383 79 75 71 67 64 60 56 53 49 45 42
383 385 80 76 72 68 64 60 57 53 49 46 42
385 387 81 77 72 68 65 61 57 54 50 46 43
387 389 81 77 73 69 65 61 58 54 50 47 43
389 391 82 78 74 69 66 62 58 55 51 47 44
 
$391 and over Use Table 8(a) for a SINGLE person on page 24. Also see the instructions on page 22.
 

And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $36 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 39 1 0 0 0 0 0 0 0 0 0 0
39 42 1 0 0 0 0 0 0 0 0 0 0
42 45 1 0 0 0 0 0 0 0 0 0 0
45 48 2 0 0 0 0 0 0 0 0 0 0
48 51 2 0 0 0 0 0 0 0 0 0 0
51 54 2 1 0 0 0 0 0 0 0 0 0
54 57 2 1 0 0 0 0 0 0 0 0 0
57 60 3 1 0 0 0 0 0 0 0 0 0
60 63 3 2 0 0 0 0 0 0 0 0 0
63 66 3 2 0 0 0 0 0 0 0 0 0
66 69 4 2 1 0 0 0 0 0 0 0 0
69 72 4 2 1 0 0 0 0 0 0 0 0
72 75 4 3 1 0 0 0 0 0 0 0 0
75 78 5 3 2 0 0 0 0 0 0 0 0
78 81 5 3 2 0 0 0 0 0 0 0 0
81 84 5 4 2 1 0 0 0 0 0 0 0
84 87 5 4 3 1 0 0 0 0 0 0 0
87 90 6 4 3 1 0 0 0 0 0 0 0
90 93 6 5 3 2 0 0 0 0 0 0 0
93 96 6 5 3 2 0 0 0 0 0 0 0
96 99 7 5 4 2 1 0 0 0 0 0 0
99 102 7 5 4 3 1 0 0 0 0 0 0
102 105 8 6 4 3 1 0 0 0 0 0 0
105 108 8 6 5 3 2 0 0 0 0 0 0
108 111 8 6 5 3 2 1 0 0 0 0 0
111 114 9 7 5 4 2 1 0 0 0 0 0
114 117 9 7 6 4 3 1 0 0 0 0 0
117 120 10 8 6 4 3 1 0 0 0 0 0
120 123 10 8 6 5 3 2 0 0 0 0 0
123 126 11 8 6 5 3 2 1 0 0 0 0
126 129 11 9 7 5 4 2 1 0 0 0 0
129 132 12 9 7 6 4 3 1 0 0 0 0
132 135 12 10 8 6 4 3 1 0 0 0 0
135 138 12 10 8 6 5 3 2 0 0 0 0
138 141 13 11 9 6 5 4 2 1 0 0 0
141 144 13 11 9 7 5 4 2 1 0 0 0
144 147 14 12 9 7 6 4 3 1 0 0 0
147 150 14 12 10 8 6 4 3 2 0 0 0
150 153 15 13 10 8 6 5 3 2 0 0 0
153 156 15 13 11 9 6 5 4 2 1 0 0
156 159 16 13 11 9 7 5 4 2 1 0 0
159 162 16 14 12 9 7 6 4 3 1 0 0
162 165 17 14 12 10 8 6 4 3 2 0 0
165 168 17 15 13 10 8 6 5 3 2 0 0
168 171 17 15 13 11 9 7 5 4 2 1 0
171 174 18 16 13 11 9 7 5 4 2 1 0
174 177 18 16 14 12 10 7 6 4 3 1 0
177 180 19 17 14 12 10 8 6 5 3 2 0
180 183 19 17 15 13 10 8 6 5 3 2 0
183 186 20 17 15 13 11 9 7 5 4 2 1
186 189 20 18 16 14 11 9 7 5 4 2 1
189 192 21 18 16 14 12 10 7 6 4 3 1
192 195 21 19 17 14 12 10 8 6 5 3 2
195 198 21 19 17 15 13 10 8 6 5 3 2
198 201 22 20 18 15 13 11 9 7 5 4 2
201 204 22 20 18 16 14 11 9 7 5 4 3
204 207 23 21 18 16 14 12 10 7 6 4 3
207 210 23 21 19 17 14 12 10 8 6 5 3
210 213 24 22 19 17 15 13 11 8 6 5 3
213 216 24 22 20 18 15 13 11 9 7 5 4
216 219 25 22 20 18 16 14 11 9 7 5 4
219 222 25 23 21 18 16 14 12 10 8 6 4
222 225 26 23 21 19 17 15 12 10 8 6 5
225 228 26 24 22 19 17 15 13 11 8 6 5
228 231 26 24 22 20 18 15 13 11 9 7 5
231 234 27 25 22 20 18 16 14 12 9 7 6
234 237 27 25 23 21 19 16 14 12 10 8 6
237 240 28 26 23 21 19 17 15 12 10 8 6
240 243 28 26 24 22 19 17 15 13 11 8 6
$243 $246 $29 $26 $24 $22 $20 $18 $16 $13 $11 $9 $7
246 249 29 27 25 23 20 18 16 14 12 9 7
249 252 30 27 25 23 21 19 16 14 12 10 8
252 255 30 28 26 23 21 19 17 15 12 10 8
255 258 30 28 26 24 22 19 17 15 13 11 9
258 261 31 29 27 24 22 20 18 16 13 11 9
261 264 31 29 27 25 23 20 18 16 14 12 9
264 267 32 30 27 25 23 21 19 16 14 12 10
267 270 32 30 28 26 23 21 19 17 15 13 10
270 273 33 31 28 26 24 22 20 17 15 13 11
273 276 33 31 29 27 24 22 20 18 16 13 11
276 279 34 31 29 27 25 23 20 18 16 14 12
279 282 34 32 30 27 25 23 21 19 17 14 12
282 285 35 32 30 28 26 24 21 19 17 15 13
285 288 35 33 31 28 26 24 22 20 17 15 13
288 291 35 33 31 29 27 24 22 20 18 16 13
291 294 36 34 31 29 27 25 23 21 18 16 14
294 297 36 34 32 30 28 25 23 21 19 17 14
297 300 37 35 32 30 28 26 24 21 19 17 15
300 303 37 35 33 31 28 26 24 22 20 17 15
303 306 38 35 33 31 29 27 25 22 20 18 16
306 309 39 36 34 32 29 27 25 23 21 18 16
309 312 39 36 34 32 30 28 25 23 21 19 17
312 315 40 37 35 32 30 28 26 24 21 19 17
315 318 41 37 35 33 31 28 26 24 22 20 18
318 321 42 38 36 33 31 29 27 25 22 20 18
321 324 42 39 36 34 32 29 27 25 23 21 18
324 327 43 39 36 34 32 30 28 25 23 21 19
327 330 44 40 37 35 32 30 28 26 24 22 19
330 333 45 41 37 35 33 31 29 26 24 22 20
333 336 45 42 38 36 33 31 29 27 25 22 20
336 339 46 42 39 36 34 32 29 27 25 23 21
339 341 47 43 39 36 34 32 30 28 25 23 21
341 343 47 44 40 37 35 32 30 28 26 24 21
343 345 48 44 40 37 35 33 30 28 26 24 22
345 347 48 45 41 37 35 33 31 29 26 24 22
347 349 49 45 41 38 35 33 31 29 27 24 22
349 351 49 46 42 38 36 34 31 29 27 25 23
351 353 50 46 42 39 36 34 32 29 27 25 23
353 355 50 47 43 39 36 34 32 30 28 25 23
355 357 51 47 43 40 37 34 32 30 28 26 23
357 359 51 48 44 40 37 35 33 30 28 26 24
359 361 52 48 44 41 37 35 33 31 28 26 24
361 363 52 49 45 41 38 35 33 31 29 27 24
363 365 53 49 45 42 38 36 33 31 29 27 25
365 367 53 50 46 42 39 36 34 32 29 27 25
367 369 54 50 46 43 39 36 34 32 30 27 25
369 371 54 51 47 43 40 37 34 32 30 28 26
371 373 55 51 47 44 40 37 35 32 30 28 26
373 375 55 52 48 44 41 37 35 33 31 28 26
375 377 56 52 48 45 41 37 35 33 31 29 26
377 379 56 53 49 45 42 38 36 33 31 29 27
379 381 57 53 49 46 42 38 36 34 31 29 27
381 383 57 54 50 46 43 39 36 34 32 30 27
383 385 58 54 50 47 43 39 36 34 32 30 28
385 387 58 55 51 47 44 40 37 35 32 30 28
387 389 59 55 51 48 44 40 37 35 33 30 28
389 391 59 56 52 48 45 41 37 35 33 31 29
391 393 60 56 52 49 45 41 38 35 33 31 29
393 395 60 57 53 49 46 42 38 36 34 31 29
395 397 61 57 53 50 46 42 39 36 34 32 29
397 399 61 58 54 50 47 43 39 36 34 32 30
399 401 62 58 54 51 47 43 40 37 34 32 30
 
$401 and over Use Table 8(b) for a MARRIED person on page 24. Also see the instructions on page 22.
 

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