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Publication 15 2008 Tax Year

Publication 15 - Main Contents


Table of Contents

Calendar

The following is a list of important dates. Also see Publication 509, Tax Calendars for 2008.

tip
If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or federal holiday, use the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For any due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. See Private Delivery Services on page 6 for more information.

By January 31

Furnish Forms 1099 and W-2.   Furnish each employee a completed Form W-2, Wage and Tax Statement. Furnish each other payee a completed Form 1099 (for example, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and Form 1099-MISC, Miscellaneous Income).

File Form 941 or Form 944.   File Form 941, Employer's QUARTERLY Federal Tax Return, for the fourth quarter of the previous calendar year and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. File Form 944, Employer's ANNUAL Federal Tax Return, for the previous calendar year instead of Form 941 if the IRS has notified you in writing to file Form 944 and pay any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 944 if your total tax liability for the year is less than $2,500. For additional rules on when you can pay your taxes with your return, see Payment with return on page 19. If you deposited all taxes when due, you have 10 additional calendar days from the due date above to file the appropriate return.

File Form 940.   File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.

File Form 945.   File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll income tax withheld in 2007. See Nonpayroll Income Tax Withholding on page 5 for more information.

By February 15

Request a new Form W-4 from exempt employees.   Ask for a new Form W-4, Employee's Withholding Allowance Certificate, from each employee who claimed exemption from income tax withholding last year.

On February 16

Exempt Forms W-4 expire.   Any Form W-4 previously given to you claiming exemption from withholding has expired. Begin withholding for any employee who previously claimed exemption from withholding, but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold tax as if he or she is single, with zero withholding allowances. See section 9 for more information. However, if you have an earlier Form W-4 for this employee that is valid, withhold based on the earlier Form W-4.

By February 28

File Forms 1099 and 1096.   File Copy A of all Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.

By February 29

File Forms W-2 and W-3.   File Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). For electronically filed returns, see By March 31 below.

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

By March 31

File electronic Forms 1099, 8027, and W-2.   File electronic (not magnetic media) Forms 1099 and 8027 with the IRS. File electronic Forms W-2 with the SSA. For information on reporting Form W-2 information to the SSA electronically, visit the Social Security Administration's Employer W-2 Filing Instructions & Information webpage at www.socialsecurity.gov/employer.

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

Deposit FUTA taxes.   Deposit federal unemployment (FUTA) tax due if it is more than $500.

File Form 941.   File Form 941 and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. If you deposited all taxes when due, you have 10 additional calendar days from the due dates above to file the return.

Before December 1

New Forms W-4.   Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year.

On December 31

Form W-5 expires.   Form W-5, Earned Income Credit Advance Payment Certificate, expires each year on December 31. Eligible employees who want to receive advance payments of the earned income credit next year must give you a new Form W-5.

Reminders

Electronic Filing and Payment

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

Spend less time and worry on taxes and more time running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.

Electronic funds withdrawal (EFW).   If you file Form 940, Form 941, or Form 944 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, do not use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at www.irs.gov and click on the electronic IRS link. A fee may be charged to file electronically.

Credit Card Payments

You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card to pay the balance due shown on Form 940, Form 941, or Form 944. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or by visiting the provider's website shown below. You may not use a credit card to pay taxes that are required to be deposited.

  • Official Payments Corporation
    1-800-2PAY-TAX sm (1-800-272-9829)
    1-877-754-4413 (Customer Service)
    www.officialpayments.com

  • Link2Gov Corporation
    1-888-PAY-1040 sm (1-888-729-1040)
    1-888-658-5465 (Customer Service)
    www.PAY1040.com

Forms in Spanish

You can provide Formulario W-4(SP), Certificado de Exención de la Retención del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. For more information, see Publication 579SP, Cómo Preparar la Declaración de Impuesto Federal. You can also provide Formulario W-5(SP), Certificado del Pago por Adelantado del Crédito por Ingreso del Trabajo, in place of Form W-5, Earned Income Credit Advance Payment Certificate. For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification.

Hiring New Employees

Eligibility for employment.   You must verify that each new employee is legally eligible to work in the United States. This will include completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get the form from USCIS offices or by calling 1-800-870-3676. Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www.uscis.gov for further information.

New hire reporting.   You are required to report any new employee to a designated state new hire registry. Many states accept a copy of Form W-4 with employer information added. Call the Office of Child Support Enforcement at 202-401-9267 or access their website at www.acf.hhs.gov/programs/cse/newhire for more information.

Income tax withholding.   Ask each new employee to complete the 2008 Form W-4. See section 9.

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

Paying Wages, Pensions, or Annuities

Correcting Form 941 or Form 944.   If you discover an error on a previously filed Form 941 or Form 944, make the correction for the quarter (Form 941) or the year
(Form 944) in which you discovered the error and attach Form 941c, Supporting Statement to Correct Information. For example, in March 2008, you discover that you underreported $10,000 in social security and Medicare wages on your fourth quarter 2007 Form 941. Correct the error by showing $1,530 (15.3% × $10,000) on line 7e of your 2008 first quarter Form 941 and attaching a completed Form 941c. See Prior Period Adjustments in section 13 for more information.

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

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

Zero wage return.   If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer (see
lines 16 and 17 on Form 941), you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www.irs.gov. Click on the e-file link.

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Employer Responsibilities

Information Returns

You may be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic or magnetic media filing, see the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G for general information and the separate, specific instructions for each information return that you file (for example, 2008 Instructions for Forms 1099-MISC). Do not use Forms 1099 to report wages and other compensation that you paid to employees; report these on Form W-2. See the Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. If you file 250 or more Forms 1099, you must file them electronically or on magnetic media. If you file 250 or more Forms W-2, you must file them electronically. SSA will not accept Forms W-2 and W-3 filed on magnetic media.

Mag media caution
After December 1, 2008, you cannot file
Forms 1099 using magnetic media.

Information reporting customer service site.   The IRS operates the Enterprise Computing Center-Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free) or 304-263-8700 (toll call). The center can also be reached by email at mccirp@irs.gov. Call 304-267-3367 if you are a TDD/TYY user.

Annual Employment Tax Filing for Small Employers

Certain small employers may have to file Form 944 rather than Form 941 to report their employment taxes. For more information, see the Instructions for Form 944.

Nonpayroll Income Tax Withholding

Nonpayroll federal income tax withholding must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Form 945 is an annual tax return and the return for 2007 is due January 31, 2008. Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Nonpayroll items include:

  • Pensions (including distributions from governmental section 457(b) plans), annuities, and IRAs.

  • Military retirement.

  • Gambling winnings.

  • Indian gaming profits.

  • Certain government payments subject to voluntary withholding.

  • Payments subject to backup withholding.

For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945.

All income tax withholding reported on Forms 1099 or Form W-2G must also be reported on Form 945. All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Form 944, or Schedule H (Form 1040).

Distributions from nonqualified pension plans and deferred compensation plans.   Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R; income tax withheld must be reported on Form 945.

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

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

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

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

Recordkeeping

Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include:

  • Your employer identification number (EIN),

  • Amounts and dates of all wage, annuity, and pension payments,

  • Amounts of tips reported to you by your employees,

  • Records of allocated tips,

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

  • Names, addresses, social security numbers, and occupations of employees and recipients,

  • Any employee copies of Forms W-2 and W-2c that were returned to you as undeliverable,

  • Dates of employment for each employee,

  • Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them,

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

  • Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)),

  • Dates and amounts of tax deposits that you made and acknowledgment numbers for deposits made by EFTPS,

  • Copies of returns filed, including 941TeleFile Tax Records (discontinued after June 2005) and confirmation numbers, and

  • Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.

Change of Address

To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address. Do not mail Form 8822 with your employment tax return. For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 11.

Private Delivery Services

You can use certain private delivery services designated by the IRS to mail tax returns and payments. The list includes only the following:

  • DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service.

  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.

  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

Your private delivery service can tell you how to get written proof of the mailing date.

Caution
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Telephone Help

Additional employment tax information.   Visit the IRS website at www.irs.gov/businesses and click on the Employment Taxes link.

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

Help for people with disabilities.   Telephone help is available using TTY/TDD equipment. You may call 1-800-829-4059 with any tax question or to order forms and publications. You may also use this number for assistance with unresolved tax problems.

Recorded tax information (TeleTax).   The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. You can listen to up to three topics on each call that you make. Touch-Tone service is available 24 hours a day, 7 days a week. TeleTax topics are also available on the IRS website at www.irs.gov/taxtopics.

  A list of employment tax topics is provided below. Select, by number, the topic you want to hear and call 1-800-829-4477. For the directory of all topics, select
Topic 123.

  

Teletax Topics

Topic
No.
Subject
(These topics are available in Spanish)
752 Form W-2—Where, When, and How to File
  (Dónde, Cuándo y Cómo Presentar La Formulario W-2)
753 Form W-4—Employee's Withholding Allowance Certificate
  (Formulario W-4—Certificado de Deducción en la Retención del Empleado)
754 Form W-5—Advance Earned Income Credit
  (Formulario W-5—Pago Anticipado del Crédito por Ingreso del Trabajo)
755 Employer Identification Number (EIN)—How to Apply
  (Como Solicitar Un Número de Identificación Patronal (EIN))
756 Employment Taxes for Household Employees
  (Impuestos Patronales por Empleados Domésticos)
757 Form 941 and Form 944—Deposit Requirements
  (Formulario 941 and Formulario 944—Requisitos de Depósito)
758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return
  (Formulario 941—Declaración Trimestral del Impuesto Federal del Empleador) (Formulario 944—Declaración Anual del Impuesto Federal del Empleador)
759 Form 940—Deposit Requirements
  (Formulario 940—Requisitos de Depósito)
760 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return
  (Formulario 940—Declaración Anual del Empleador del Impuesto Federal para el Desempleo)
761 Tips—Withholding and Reporting
  (Propinas—Declaración y Retención)
762 Independent Contractor vs. Employee
  (Contratista Independiente vs. Empleado)

Ordering Employer Tax Products

You can order employer tax products and information returns online at www.irs.gov/businesses. To order 2007 and 2008 forms, select “Online Ordering for Information Returns and Employer Returns.” You may also order employer tax products and information returns by calling 1-800-829-3676.

Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Visit SSA's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer, select “Electronically File Your W-2s,” and provide registration information. You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, for distribution to your employees, and for your records. Form W-3 will be created for you based on your Forms W-2.

Contacting Your Taxpayer Advocate

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Filing Addresses

Generally, your filing address for Forms 940, 941, 943, 944, and 945 depends on the location of your residence or principal place of business and whether or not you included a payment with your return. There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. If you are located in the United States and do not include a payment with your return, you should file at either the Cincinnati or Ogden Service Centers. File Form CT-1 (for railroad retirement taxes) at the Cincinnati Service Center. See the separate instructions for Form 940, 941, 943, 944, 945, or CT-1 for the filing addresses.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, and paying employment taxes. It explains the forms that you must give to your employees, those that your employees must give to you, and those that you must send to the IRS and SSA. This guide also has tax tables that you need to figure the taxes to withhold from each employee for 2008. References to “income tax” in this guide apply only to “federal” income tax. Contact your state or local tax department to determine if their rules are different.

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

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

  • Income tax.

  • Social security tax.

  • Medicare tax.

  • Federal unemployment tax (FUTA).

There are exceptions to these requirements. See section 15, Special Rules for Various Types of Services and Payments. Railroad retirement taxes are explained in the Instructions for Form CT-1.

Federal Government employers.   The information in this guide applies to federal agencies except for the rules requiring deposit of federal taxes only at Federal Reserve banks or through the FedTax option of the Government On-Line Accounting Link Systems (GOALS). See the Treasury Financial Manual (I TFM 3-4000) for more information.

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

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

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

Disregarded entities and qualified subchapter S subsidiaries.   Under Notice 99-6, employment taxes for employees of a qualified subchapter S subsidiary (QSub) or an entity disregarded as an entity separate from the owner under Regulations section 301.7701-2(c)(2) may be reported and paid either:
  • By the owner (as if the employees of the disregarded entity are employed directly by the owner) using the owner's name and taxpayer identification number (TIN), or

  • By each entity recognized as a separate entity under state law using the entity's own name and TIN.

  If the second method is chosen, the owner retains responsibility for the employment tax obligations of the disregarded entity on wages paid before January 1, 2009. You can find Notice 99-6 on page 12 of Internal Revenue Bulletin 1999-3 at www.irs.gov/pub/irs-irbs/irb99-03.pdf.

  The IRS has published final regulations (T.D. 9356) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. Under T.D. 9356, disregarded entities, and the owners of such entities may continue to use the first method permitted for wages paid before January 1, 2009. A taxpayer may switch to the second method for wages paid after August 15, 2007, and before January 1, 2009, without seeking permission of the Commissioner. Taxpayers who switch from the first method to the second method for wages paid before January 1, 2009, may consider wages paid by the owner to employees of the disregarded entity during the calendar year of the switch as having been paid by the disregarded entity for purposes of determining whether wages paid to the disregarded entity's employees have reached the compensation bases for social security and FUTA taxes.

All taxpayers must switch to the second method for wages paid after December 31, 2008, and the disregarded entity will be responsible for its own employment tax obligations on wages paid after that date.

  You can find T.D. 9356 on page 675 of Internal Revenue Bulletin 2007-39 at www.irs.gov/pub/irs-irbs/irb07-39.pdf.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line.

  You can write to us at the following address:

Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

1. Employer Identification Number (EIN)

If you are required to report employment taxes or give tax statements to employees or annuitants, you need an employer identification number (EIN).

The EIN is a 9-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. For more information, get Publication 1635, Understanding Your EIN.

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

You should have only one EIN. If you have more than one and are not sure which one to use, call 1-800-829-4933 (TTY/TDD users can call 1-800-829-4059). Give the numbers that you have, the name and address to which each was assigned, and the address of your main place of business. The IRS will tell you which number to use.

If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. If you have applied for an EIN but do not have your EIN by the time a return is due, write “Applied For” and the date that you applied for it in the space shown for the number.

See Depositing without an EIN in section 11 if you must make a tax deposit and you do not have an EIN.

2. Who Are Employees?

Generally, employees are defined either under common law or under statutes for certain situations.

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.

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

  If an employer-employee relationship exists, it does not matter what it is called. The employee may be called an agent or independent contractor. It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time.

Statutory employees.   If someone who works for you is not an employee under the common law rules discussed above, do not withhold federal income tax from his or her pay, unless backup withholding applies. Although the following persons may not be common law employees, they may be considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions.
  • An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else.

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

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

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

  See Publication 15-A for details on statutory employees.

Statutory nonemployees.   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. See Publication 15-A for details.

Treating employees as nonemployees.   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. See Internal Revenue Code section 3509 for details. Also see Special additions to tax liability under Prior Period Adjustments in section 13.

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

IRS help.   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.

3. Family Employees

Child employed by parents.   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. However, see Covered services of a child or spouse later. Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to federal unemployment (FUTA) tax. Although not subject to FUTA tax, the wages of a child may be subject to income tax withholding.

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

Covered services of a child or spouse.   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for:
  • A corporation, even if it is controlled by the child's parent or the individual's spouse,

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

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

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

Parent employed by child.   The payments for the services of a parent employed by his or her child in a trade or business are subject to income tax withholding and social security and Medicare taxes. Social security and Medicare taxes do not apply to payments made to a parent for services not in a trade or business, but they apply to domestic services if:
  • The parent cares for a child who lives with the parent's child and the child is under age 18 or requires adult supervision for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition and

  • The parent's son or daughter is a widow or widower, divorced, or living with a spouse who, because of a physical or mental condition that lasts at least 4 continuous weeks, cannot care for the child during such period.

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

4. Employee's Social Security Number (SSN)

You are required to get each employee's name and SSN and to enter them on Form W-2. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you his or her social security card. The employee may show the card if it is available. You may, but are not required to, photocopy the social security card if the employee provides it. If you do not provide the correct employee 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. You can get this form 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.

Applying for a social security number.   If you file Form W-2 on paper and your employee 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 (000-00-000) 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 for each Form W-3c may now be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the 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.   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 the employee shows you an updated social security card with the new name.

If the Social Security Administration 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 for the most recently filed Form W-2. It is not necessary to correct other years if the previous name and number were used for years before the most recent
Form W-2.

IRS individual taxpayer identification numbers (ITINs) for aliens.   Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a 9-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN).

  
Caution
An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.

Verification of social security numbers.   The SSA offers employers and authorized reporting agents three methods for verifying employee SSNs.
  • Internet. Verify up to 10 names and numbers (per screen) online and receive immediate results, or upload batch files of up to 250,000 names and numbers and usually receive results the next government business day. Visit www.socialsecurity.gov/employer and click on the Verify SSNs Online link.

  • Telephone. Verify up to five names and numbers by calling 1-800-772-6270 or 1-800-772-1213.

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

  Some verification methods require registration. For more information, call 1-800-772-6270.

5. Wages and Other Compensation

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

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

  • Achievement awards,

  • Adoption assistance,

  • Athletic facilities,

  • De minimis (minimal) benefits,

  • Dependent care assistance,

  • Educational assistance,

  • Employee discounts,

  • Employee stock options,

  • Group-term life insurance coverage,

  • Health Savings Accounts,

  • Lodging on your business premises,

  • Meals,

  • Moving expense reimbursements,

  • No-additional-cost services,

  • Retirement planning services,

  • Transportation (commuting) benefits,

  • Tuition reduction, and

  • Working condition benefits.

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

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

Accountable plan.   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules.
  1. They must have paid or incurred deductible expenses while performing services as your employees.

  2. They must adequately account to you for these expenses within a reasonable period of time.

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

  Amounts paid under an accountable plan are not wages and are not subject to income tax withholding and payment of social security, Medicare, and federal unemployment (FUTA) taxes.

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

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

Nonaccountable plan.   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Your payments are treated as paid under a nonaccountable plan if:
  • Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation,

  • You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, or

  • You advance or pay an amount to your employee without regard for anticipated or incurred business expenses.

  See section 7 for more information on supplemental wages.

Per diem or other fixed allowance.   You may reimburse your employees by travel days, miles, or some other fixed allowance. In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. The 2007 standard mileage rate for auto expenses was 48.5 cents per mile. The rate for 2008 is 50.5 cents per mile. The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven).

  If the per diem or allowance paid exceeds the amounts specified, you must report the excess amount as wages. This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Show the amount equal to the specified amount (for example, the nontaxable portion) in box 12 of Form W-2 using code L.

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

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

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

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

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

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

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

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

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

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

Military differential pay.   Military differential payments are made voluntarily by an employer to make up some or all of the difference between the regular salary of an employee called to military active duty and the amount being paid by the military if the regular salary was higher. It also includes military continuation pay and active duty differential payments required by state statutes or payments made by certain states or commonwealths that pay a stipend or a set dollar amount to their employees called to military active duty.

  Military differential payments are not wages and are not subject to social security, Medicare, or FUTA taxes or to income tax withholding. Employers should report military differential pay on Form 1099-MISC in box 3, Other income. For more information about the tax treatment of military differential pay, visit the IRS website at www.irs.gov and search for “Employers with Employees in a Combat Zone.

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

Nontaxable fringe benefits.   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. See Publication 15-B for details. Examples include:
  1. Services provided to your employees at no additional cost to you,

  2. Qualified employee discounts,

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

  4. Certain minimal value fringes (including an occasional cab ride when an employee must work overtime, local transportation benefits provided because of unsafe conditions and unusual circumstances, and meals that you provide at eating places that you run for your employees if the meals are not furnished at below cost),

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

  6. Qualified moving expense reimbursement. See Moving expenses, on page 11 for details,

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

  8. Qualified tuition reduction that an educational organization provides to its employees for education. For more information, see Publication 970, Tax Benefits for Education.

  However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis.
  • No-additional-cost services (item 1 above).

  • Qualified employee discounts (item 2 above).

  • Meals provided at an employer operated eating facility (included in item 4 above).

  • Reduced tuition for education (item 8 above).


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

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

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

Withholding on fringe benefits.   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the flat 25% supplemental wage rate. However, see Withholding on supplemental wages when an employee receives more than $1,000,000 of supplemental wages during the calendar year in section 7.

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

Depositing taxes on fringe benefits.   Once you choose payment dates for fringe benefits (discussed above), you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period.

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

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

Sick pay.   In general, sick pay is any amount that you pay under a plan to an employee who is unable to work because of sickness or injury. These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. In either case, these payments are subject to social security, Medicare, and FUTA taxes. Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month that the employee last worked for the employer. The payments are always subject to federal income tax. See Publication 15-A for more information.

6. Tips

Tips that your employee receives from customers are generally subject to withholding. Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. The report should include tips that you paid over to the employee for charge customers and tips that the employee received directly from customers. No report is required for months when tips are less than $20. Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. The statement must be signed by the employee and must show the following:

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

  • Your name and address.

  • The month or period that the report covers.

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

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

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

Collecting taxes on tips.   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax.

  You can collect these taxes from the employee's wages or from other funds that he or she makes available. See Tips treated as supplemental wages in section 7 for more information. Stop collecting the employee social security tax when his or her wages and tips for tax year 2008 reach $102,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. You are responsible for the employer Medicare tax for the whole year on all wages and tips. File Form 941 or Form 944 to report withholding and employment taxes on tips.

Ordering rule.   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. If there are not enough funds available, withhold taxes in the following order.
  1. Withhold on regular wages and other compensation.

  2. Withhold social security and Medicare taxes on tips.

  3. Withhold income tax on tips.

Reporting tips.   Report tips and any uncollected social security and Medicare taxes on Form W-2 and on lines 5b and 5c of Form 941 (lines 4b and 4c of Form 944). Report an adjustment on line 7c of Form 941 (line 6a of Form 944) for the uncollected social security and Medicare taxes. Enter the amount of uncollected social security and Medicare taxes in box 12 of Form W-2 with codes A and B. See section 13 and the Instructions for Forms W-2 and W-3.

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

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

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

Tip Rate Determination and Education Program.   Employers may participate in the Tip Rate Determination and Education Program. The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Additionally, the IRS is offering an expanded tip reporting and education program for food and beverage industry employers called the Attributed Tip Income Program (ATIP). ATIP has simple enrollment requirements and procedures. To find out more about the program, or to identify the IRS Tip Coordinator for your state, call the IRS at 1-800-829-4933. To get more information about TRDA, TRAC, or ATIP agreements, access the IRS website at www.irs.gov and search for Market Segment Understanding (MSU) agreements.

7. Supplemental Wages

Supplemental wages are compensation paid in addition to an employee's regular wages. They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. See Regulations section 31.3402(g)-1 for additional guidance for wages paid after January 1, 2007.

Withholding on supplemental wages when an employee receives more than $1,000,000 of supplemental wages from you during the calendar year.   Special rules apply to the extent that supplemental wages paid to any one employee during the calendar year exceed $1,000,000. If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1,000,000, the excess is subject to withholding at 35 percent (or the highest rate of income tax for the year). Withhold using the 35% rate without regard to the employee's Form W-4. In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. For more information, see Treasury Decision 9276. You can find Treasury Decision 9276 on page 423 of Internal Revenue Bulletin 2006-37 at www.irs.gov/pub/irs-irbs/irb06-37.pdf.

Withholding on supplemental wage payments to an employee who does not receive $1,000,000 of supplemental wages during the calendar year.   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1,000,000, the following rules apply in determining the amount of income tax to be withheld.

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

Supplemental wages identified separately from regular wages.   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages.
  1. If you withheld income tax from an employee's regular wages, you can use one of the following methods for the supplemental wages.

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

    2. Add the supplemental and regular wages for the most recent payroll period this year. Then figure the income tax withholding as if the total was a single payment. Subtract the tax already withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages (after the last payment of regular wages but before the current payment of supplemental wages), aggregate all the payments, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wages, and withhold the remaining tax.

  2. If you did not withhold income tax from the employee's regular wages, 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.

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

Example 1.

You pay John Peters a base salary on the 1st of each month. He is single and claims one withholding allowance. In January of 2008, he is paid $1,000. Using the wage bracket tables, you withhold $51 from this amount. In February 2008, he receives salary of $1,000 plus a commission of $2,000, which you include with regular wages. You figure the withholding based on the total of $3,000. The correct withholding from the tables is $344.

Example 2.

You pay Sharon Warren a base salary on the 1st of each month. She is single and claims one allowance. Her May 1, 2008, pay is $2,000. Using the wage bracket tables, you withhold $194. On May 14, 2008, she receives a bonus of $2,000. Electing to use supplemental payment method 1-b, you:

  1. Add the bonus amount to the amount of wages from the most recent pay date ($2,000 + $2,000 = $4,000).

  2. Determine the amount of withholding on the combined $4,000 amount to be $584 using the wage bracket tables.

  3. Subtract the amount withheld from wages on the most recent pay date from the combined withholding amount ($584 - $194 = $390).

  4. Withhold $390 from the bonus payment.

Example 3.

The facts are the same as in Example 2, except that you elect to use the flat rate method of withholding on the bonus. You withhold 25% of $2,000, or $500, from Sharon's bonus payment.

Example 4.

The facts are the same as in Example 2, except that you elect to pay Sharon a second bonus of $1,000 on May 28. Using supplemental payment method 1-b, you:

  1. Add the bonus amount to the amount of wages from the most recent pay date ($2,000 + $2,000 + $1,000 = $5,000).

  2. Determine the amount of withholding on the combined $5,000 amount to be $834 using the wage bracket tables.

  3. Subtract the amount withheld from wages on the most recent pay date and from the first bonus payment from the combined withholding amount ($834 - $584 = $250).

  4. Withhold $250 from the second bonus payment.

Tips treated as supplemental wages.   Withhold income tax on tips from wages or from other funds that the employee makes available. If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. If you have not withheld income tax from the regular wages, add the tips to the regular wages. Then withhold income tax on the total. If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b above.

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

8. Payroll Period

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

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

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

  • January 1 of the same year.

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

9. Withholding From Employees' Wages

Income Tax Withholding

Using Form W-4 to figure withholding.   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4, Employee's Withholding Allowance Certificate, on file for each employee. Encourage your employees to file an updated Form W-4 for 2008, especially if they owed taxes or received a large refund when filing their 2007 tax return. Advise your employees to use the Withholding Calculator on the IRS website at www.irs.gov/individuals for help in determining how many withholding allowances to claim on their
Forms W-4.

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

Form in Spanish.   You can provide Formulario W-4(SP), Certificado de Exención de la Retención del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. For more information, see Publication 579SP, Cómo Preparar la Declaración de Impuesto Federal. The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP).

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

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

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

Successor employer.   If you are a successor employer (see Successor employer on page 17), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. You can find Rev. Proc. 2004-53 on page 320 of Internal Revenue Bulletin 2004-34 at www.irs.gov/pub/irs-irbs/irb04-34.pdf.

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

Employees may claim fewer withholding allowances than they are entitled to claim. They may wish to claim fewer allowances to ensure that they have enough withholding or to offset the tax on other sources of taxable income that are not subject to adequate withholding.

See Publication 505, Tax Withholding and Estimated Tax, for more information about 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 use by 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 they require additional withholding, they 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 income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes. See also Invalid Forms W-4 on page 17.

  A Form W-4 claiming exemption from withholding is valid for only 1 calendar year. To continue to be exempt from withholding in the next year, an employee must give you a new Form W-4 by February 15 of that year. If the employee does not give you a new Form W-4, withhold tax as if the employee is single with zero withholding allowances or withhold based on the last valid Form W-4 you have for the employee.

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 for exceptions to this general rule. You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. For more information, see Notice 2005-76. You can find Notice 2005-76 on page 947 of Internal Revenue Bulletin 2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.

  
tip
Nonresident alien students from India and business apprentices from India are not subject to this procedure.

  The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart.

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

Payroll Period Add Additional  
Weekly $51.00  
Biweekly 102.00  
Semimonthly 110.00  
Monthly 221.00  
Quarterly 663.00  
Semiannually 1,325.00  
Annually 2,650.00  
Daily or Miscellaneous
(each day of the payroll period)
10.20  

  The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. These chart amounts should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Also, these chart amounts do not increase the social security, Medicare, or FUTA tax liability of the employer or the employee.

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

Example.

An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see below). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $102 from the chart above ($602 total). The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $602 and making the calculations according to the table.

The $102 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $102 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.

Supplemental wage payment.   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 35 percent mandatory flat rate withholding applies or if the 25 percent flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment.

Nonresident alien employee's Form W-4.   When completing Forms W-4, nonresident aliens are required to:
  • Not claim exemption from income tax withholding,

  • Request withholding as if they 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 aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6.

tip
A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment.

Form 8233.   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding or 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 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 a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 on page 17). However, if the IRS later notifies you in writing that the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a "lock-in letter").

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

Employee not performing services.   If you receive a notice for an employee who is not performing services for you, you must still 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 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 must furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice 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 effective date specified in the modification notice.

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

  If, after you receive an IRS notice or modification notice, your employee gives you a new Form W-4 that 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 based on the new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

   For additional information about these rules, see Treasury Decision 9337. You can find Treasury Decision 9337 on page 455 of Internal Revenue Bulletin 2007-35 at www.irs.gov/pub/irs-irbs/irb07-35.pdf.

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 the IRS website at www.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 substitute Forms W-4 developed by employees. An employee who submits an employee-developed substitute Form W-4 after October 10, 2007, will be treated as failing to furnish a Form W-4. However, continue to honor any valid employee-developed Forms W-4 you accepted before October 11, 2007.

Invalid Forms W-4.   Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies 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.

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(c), 668-W(c)(DO), or 668-W(ICS)), you must withhold amounts as described in the instructions for these forms. Publication 1494 (2008), Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income-Forms 668-W(c), 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.

Social Security and Medicare Taxes

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

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

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

  The employee tax rate for social security is 6.2% (amount withheld). The employer tax rate for social security is also 6.2% (12.4% total). The 2007 wage base limit was $97,500. For 2008, the wage base limit is $102,000.

  The employee tax rate for Medicare is 1.45% (amount withheld). The employer tax rate for Medicare tax is also 1.45% (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

Successor employer.   If you received all or most of the property used in the trade or business of another employer, or a unit of that employer's trade or business, you may include the wages that the other employer paid to your acquired employees before the transfer of property when you figure the annual wage base limit for social security. You should determine whether or not you should file Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, by reviewing the Instructions for Schedule D (Form 941). See Regulations section 31.3121(a)(1)-1(b) for more information. Also see Rev. Proc. 2004-53 for more information. You can find Rev. Proc. 2004-53 on page 320 of Internal Revenue Bulletin 2004-34 at www.irs.gov/pub/irs-irbs/irb04-34.pdf.

Example.

Early in 2008, you bought all of the assets of a plumbing business from Mr. Martin. Mr. Brown, who had been employed by Mr. Martin and received $2,000 in wages before the date of purchase, continued to work for you. The wages that you paid to Mr. Brown are subject to social security taxes on the first $100,000 ($102,000 minus $2,000). Medicare tax is due on all of the wages that you pay him during the calendar year.

Withholding of social security and Medicare taxes on nonresident aliens.   In general, if you pay wages to nonresident alien employees, you must withhold federal social security and Medicare taxes as you would for a U.S. citizen. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule.

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

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

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

Part-Time Workers

For federal income tax withholding and social security, Medicare, and federal unemployment (FUTA) tax purposes, there are no differences among full-time employees, part-time employees, and employees hired for short periods. It does not matter whether the worker has another job or has the maximum amount of social security tax withheld by another employer. Income tax withholding may be figured the same way as for full-time workers. Or it may be figured by the part-year employment method explained in section 9 of Publication 15-A.

10. Advance Earned Income Credit (EIC) Payment

An employee who expects to be eligible for the earned income credit (EIC) and expects to have a qualifying child is entitled to receive EIC payments with his or her pay during the year. To get these payments, the employee must provide to you a properly completed Form W-5 (or Formulario W-5(SP), its Spanish translation), Earned Income Credit Advance Payment Certificate, using either the paper form or an approved electronic format. You are required to make advance EIC payments to employees who give you a completed and signed Form W-5. You may establish a system to electronically receive Forms W-5 from your employees. See Announcement 99-3 for information on electronic requirements for Form W-5. You can find Announcement 99-3 on page 15 of Internal Revenue Bulletin 1999-3 at www.irs.gov/pub/irs-irbs/irb99-03.pdf.

Certain employees who do not have a qualifying child may be able to claim the EIC on their tax return. However, they cannot get advance EIC payments.

For 2008, the advance payment can be as much as $1,750. The tables that begin on page 60 reflect that limit.

Form W-5.   Form W-5 explains the eligibility requirements for receiving advance EIC payments. On Form W-5, an employee states that he or she expects to be eligible to claim the EIC and shows whether he or she has another Form W-5 in effect with any other current employer. The employee also shows the following:
  • Whether he or she expects to have a qualifying child.

  • Whether he or she will file a joint return.

  • If the employee is married, whether his or her spouse has a Form W-5 in effect with any employer.

  An employee may have only one certificate in effect with a current employer at one time. If an employee is married and his or her spouse also works, each spouse should file a separate Form W-5.

Length of effective period.   Form W-5 is effective for the first payroll period ending on or after the date the employee gives you the form (or the first wage payment made without regard to a payroll period). It remains in effect until the end of the calendar year unless the employee revokes it or files another one. Eligible employees must file a new Form W-5 each year.

Change of status.   If an employee gives you a signed Form W-5 and later becomes ineligible for advance EIC payments, he or she must revoke Form W-5 within 10 days after learning about the change of circumstances. The employee must give you a new Form W-5 stating that he or she is no longer eligible for or no longer wants advance EIC payments.

  If an employee's situation changes because his or her spouse files a Form W-5, the employee must file a new Form W-5 showing that his or her spouse has a Form W-5 in effect with an employer. This will reduce the maximum amount of advance payments that you can make to that employee.

  If an employee's spouse has filed a Form W-5 that is no longer in effect, the employee may file a new Form W-5 with you, but is not required to do so. A new form will certify that the spouse does not have a Form W-5 in effect and will increase the maximum amount of advance payments you can make to that employee.

Invalid Form W-5.   The Form W-5 is invalid if it is incomplete, unsigned, or has an alteration or unauthorized addition. The form has been altered if any of the language has been deleted. Any writing added to the form other than the requested entries is an unauthorized addition.

  You should consider a Form W-5 invalid if an employee has made an oral or written statement that clearly shows the Form W-5 to be false. If you receive an invalid form, tell the employee that it is invalid as of the date that he or she made the oral or written statement. For advance EIC payment purposes, the invalid Form W-5 is considered void.

  You are not required to determine if a completed and signed Form W-5 is correct. However, you should contact the IRS if you have reason to believe that it contains an incorrect statement.

How to figure the advance EIC payment.   To figure the amount of the advance EIC payment to include with the employee's pay, you must consider:
  • Wages, including reported tips, for the same period. Generally, figure advance EIC payments using the amount of wages subject to income tax withholding. If an employee's wages are not subject to income tax withholding, use the amount of wages subject to withholding for social security and Medicare taxes.

  • Whether the employee is married or single.

  • Whether a married employee's spouse has a Form W-5 in effect with an employer.

Do not consider combat zone pay received by the employee and excluded from income as earned income when figuring the advance EIC payment.

  Figure the amount of advance EIC to include in the employee's pay by using the tables that begin on page 60. There are separate tables for employees whose spouses have a Form W-5 in effect. See page 36 for instructions on using the advance EIC payment tables.

  
caution
The amount of advance EIC paid to an employee during 2008 cannot exceed $1,750. If during the year you have paid an employee total wages of at least $33,995 ($36,995 if married filing jointly), you must also stop making advance EIC payments to that employee for the rest of the year.

Paying the advance EIC to employees.   An advance EIC payment is not subject to withholding of income, social security, or Medicare taxes. An advance EIC payment does not change the amount of income, social security, or Medicare taxes that you withhold from the employee's wages. You add the EIC payment to the employee's net pay for the pay period. At the end of the year, you show the total advance EIC payments in box 9 on Form W-2. Do not include this amount as wages in box 1.

Employer's returns.   Show the total payments that you made to employees on the advance EIC payments line (line 9) of your Form 941 (line 8 of Form 944). Subtract this amount from your total taxes on line 8 (line 7 of Form 944). See the separate Instructions for Form 941 (or the separate Instructions for Form 944). Reduce the amounts reported on line 15 of Form 941 or on appropriate lines of Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, by any advance EIC paid to your employees.

  Generally, employers will make the advance EIC payment from withheld income tax and employee and employer social security and Medicare taxes. These taxes are normally required to be paid over to the IRS either through federal tax deposits or with employment tax returns. For purposes of deposit due dates, advance EIC payments are treated as deposits of these taxes on the day that you pay wages (including the advance EIC payment) to your employees. The payments are treated as deposits of these taxes in the following order: (1) income tax withholding, (2) withheld employee social security and Medicare taxes, and (3) the employer's share of social security and Medicare taxes.

Example.

You have 10 employees, each entitled to an advance EIC payment of $10. The total amount of advance EIC payments that you make for the payroll period is $100. The total amount of income tax withholding for the payroll period is $90. The total employee and employer social security and Medicare taxes for the payroll period is $122.60 ($61.30 each).

  You are considered to have made a deposit of $100 advance EIC payment on the day that you paid wages. The $100 is treated as if you deposited the $90 total income tax withholding and $10 of the employee social security and Medicare taxes. You remain liable for depositing the remaining $112.60 of the social security and Medicare taxes ($51.30 + $61.30 = $112.60).

Advance EIC payments more than taxes due.   For any payroll period, if the total advance EIC payments are more than the total payroll taxes (withheld income tax and both employee and employer shares of social security and Medicare taxes), you may choose either to:
  1. Reduce each employee's advance payment proportionally so that the total advance EIC payments equal the amount of taxes due or

  2. Make full payment of the advance EIC and treat the excess as an advance payment of employment taxes.

Example.

You have 10 employees who are each entitled to an advance EIC payment of $10. The total amount of advance EIC payable for the payroll period is $100. The total employment tax for the payroll period is $90 (including income tax withholding and social security and Medicare taxes). The advance EIC payable is $10 more than the total employment tax. The $10 excess is 10% of the advance EIC payable ($100). You may—

  • Reduce each employee's payment by 10% (to $9 each) so that the advance EIC payments equal your total employment tax ($90) or

  • Pay each employee $10, and treat the excess $10 as an advance payment of employment taxes. See the Instructions for Form 941 (or the Instructions for Form 944) for reporting details.

U.S. possessions.   If you are in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands, consult your local tax office for information on the EIC. You cannot take advance EIC payments into account on Form 941-SS or Form 944-SS.

Required Notice to Employees

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 2007 were less than $37,783 ($39,783 if married filing jointly) that they may be eligible to claim the credit for 2007. 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 this notification requirement if you issue the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You will also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

If a substitute for Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute for 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, 2008.

11. Depositing Taxes

In general, you must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes plus or minus any prior period adjustments to your tax liability (minus any advance EIC payments). You must deposit by using the Electronic Federal Tax Payment System (EFTPS) or by mailing or delivering a check, money order, or cash with Form 8109, Federal Tax Deposit Coupon, to a financial institution that is an authorized depositary for federal taxes. Some taxpayers are required to deposit using EFTPS. See How To Deposit on page 22 for information on electronic deposit requirements for 2008.

Payment with return.   You may make a payment with Form 941 or Form 944 instead of depositing, without incurring a penalty, if one of the following applies.
  • You report less than a $2,500 tax liability for the quarter on line 10 of Form 941 (or for the year on line 9 of Form 944). However, if you are unsure that you will report less than $2,500, deposit under the appropriate rules so that you will not be subject to failure-to-deposit penalties.

  • You are a monthly schedule depositor (defined below) and make a payment in accordance with the Accuracy of Deposits Rule discussed on page 22. This payment may be $2,500 or more.

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

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

When To Deposit

There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security, Medicare, and withheld income taxes. These schedules tell you when a deposit is due after a tax liability arises (for example, when you have a payday). Before the beginning of each calendar year, you must determine which of the two deposit schedules that you are required to use. The deposit schedule that you must use is based on the total tax liability that you reported on Form 941 during a lookback period discussed below. Your deposit schedule is not determined by how often you pay your employees or make deposits. See special rules for Forms 944 and 945 below. See Application of Monthly and Semiweekly Schedules on page 21.

Caution
These rules do not apply to federal unemployment (FUTA) tax. See section 14 for information on depositing FUTA tax.

Lookback period.   If you are a Form 941 filer, your deposit schedule for a calendar year is determined from the total taxes (that is, not reduced by any advance EIC payments) reported on line 8 of your Forms 941 in a 4-quarter lookback period. The lookback period begins July 1 and ends June 30 as shown in Table 1 below. If you reported $50,000 or less of taxes for the lookback period, you are a monthly schedule depositor; if you reported more than $50,000, you are a semiweekly schedule depositor.

  

Table 1. Lookback Period for Calendar Year 2008 Form 941 Filers
Please click here for the text description of the image.

Table 1. Lookback Period for Calendar Year 2008 Form 941 Filers

  
Caution for Form 941 filers who filed Form 944 during the lookback period.
The lookback period for a 2008 Form 941 filer who filed Form 944 in either 2006 or 2007 is calendar year 2006.

  If you are a Form 944 filer for the current year or either of the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes (that is, not reduced by any advance EIC payments) reported on line 8 of your Form 941 for all 4 quarters of the second preceding calendar year. The lookback period for 2008 for a Form 944 filer is calendar year 2006.

  If you are a Form 945 filer, your deposit schedule for a calendar year is determined from the total taxes reported on line 4 of your Form 945 for the second preceding calendar year. The lookback period for 2008 for a Form 945 filer is calendar year 2006.

Adjustments and the lookback rule.   Determine your tax liability for the 4 quarters in the lookback period based on the tax liability as reported on your Form 941. If you made adjustments to correct errors on previously filed Forms 941, these adjustments do not affect the amount of tax liability for purposes of the lookback rule.

   If you report adjustments on your current Form 941 (or Form 944) to correct errors on prior returns, include these adjustments as part of your tax liability for the current quarter and adjust your deposits accordingly. If you filed Form 843 to claim a refund for a prior period overpayment, your tax liability does not change for either the prior period or the current period for purposes of the lookback rule.

Example.

An employer originally reported a tax liability of $45,000 for the lookback period. The employer discovered during January 2008 that the tax during one of the lookback period quarters was understated by $10,000 and corrected this error with an adjustment on the 2008 first quarter return. This employer is a monthly schedule depositor for 2008 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. The $10,000 adjustment is part of the 2008 first quarter tax liability.

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

Monthly Deposit Schedule

You are a monthly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 for the 4 quarters in your lookback period were $50,000 or less. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month. See also Deposits on Banking Days Only on page 21.

Monthly schedule depositors should not file Form 941 or Form 944 on a monthly basis. Also, do not file Form 941-M, Employer's Monthly Federal Tax Return, unless you are instructed to do so by an IRS representative.

New employers.   Your tax liability for any quarter in the lookback period before you started or acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first calendar year of your business. However, see the $100,000 Next-Day Deposit Rule on page 21.

Semiweekly Deposit Schedule

You are a semiweekly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. See also Deposits on Banking Days Only on page 21.

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

Table 2. Semiweekly Deposit Schedule

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 deposit period spanning 2 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.

Example 1.   If you have a pay date on Saturday, March 29, 2008 (first quarter), and another pay date on Tuesday, April 1, 2008 (second quarter), two separate deposits would be required even though the pay dates fall within the same semiweekly period. Both deposits would be due Friday, April 4, 2008 (3 banking days from the end of the semiweekly deposit period).

Example 2.   If you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on the following Friday.



Summary of Steps in Determining Your Deposit Schedule
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Summary of Steps in Determining Your Deposit Schedule

Example of Monthly and Semiweekly Schedules

Rose Co. reported Form 941 taxes as follows:

2007 Lookback Period 2008 Lookback Period
3rd Quarter 2005 $12,000 3rd Quarter
2006
$12,000
4th Quarter 2005 $12,000 4th Quarter
2006
$12,000
1st Quarter 2006 $12,000 1st Quarter
2007
$12,000
2nd Quarter 2006 $12,000 2nd Quarter
2007
$15,000
  $48,000   $51,000

Rose Co. is a monthly schedule depositor for 2007 because its tax liability for the 4 quarters in its lookback period (third quarter 2005 through second quarter 2006) was not more than $50,000. However, for 2008, Rose Co. is a semiweekly schedule depositor because the total taxes exceeded $50,000 for the 4 quarters in its lookback period (third quarter 2006 through second quarter 2007).

Deposits on Banking Days Only

If a deposit is required to be made on a day that is not a banking day, the deposit is considered timely if it is made by the close of the next banking day. In addition to federal and state bank holidays, Saturdays and Sundays are treated as nonbanking days. For example, if a deposit is required to be made on a Friday and Friday is not a banking day, the deposit will be considered timely if it is made by the following Monday (if that Monday is a banking day).

Semiweekly schedule depositors have at least 3 banking days to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a banking holiday, you will have 1 additional banking day to deposit. For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is not a banking day, the deposit normally due on Wednesday may be made on Thursday (allowing 3 banking days to make the deposit).

Application of Monthly and Semiweekly Schedules

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

Monthly schedule example.   Spruce Co. is a monthly schedule depositor with seasonal employees. It paid wages each Friday. During March it paid wages but did not pay any wages during April. Under the monthly deposit schedule, Spruce Co. must deposit the combined tax liabilities for the four March paydays by April 15. Spruce Co. does not have a deposit requirement for April (due by May 15) because no wages were paid and, therefore, it did not have a tax liability for April.

Semiweekly schedule example.   Green, Inc., which has a semiweekly deposit schedule, pays wages once each month on the last day of the month. Although Green, Inc., has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc.'s tax liability for the April 25, 2008 (Friday), payday must be deposited by April 30, 2008 (Wednesday). Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday.

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more of taxes (that is, line 10 of Form 941 or line 9 of Form 944) on any day during a deposit period, you must deposit the tax by the next banking day, whether you are a monthly or 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. 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 banking 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. must deposit the $30,000 by Friday (following the semiweekly deposit schedule).

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

Example.

Elm, Inc., started its business on April 1, 2008. On April 11, it paid wages for the first time and accumulated a tax liability of $40,000. On Friday, April 18, 2008, Elm, Inc., paid wages and accumulated a liability of $60,000, bringing its accumulated tax liability to $100,000. Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. However, since Elm, Inc., accumulated a $100,000 liability on April 18, it became a semiweekly schedule depositor on April 19. It will be a semiweekly schedule depositor for the remainder of 2008 and for 2009. Elm, Inc., is required to deposit the $100,000 by Monday, April 21, the next banking 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.

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

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

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

  2. Semiweekly schedule depositor. Deposit by the earlier of:

    1. 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

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

For example, if a semiweekly schedule depositor has a deposit shortfall during July 2008, the shortfall makeup date is August 15, 2008 (Friday). However, if the shortfall occurred on the required October 1 (Wednesday) deposit due date for a September 26 (Friday) pay date, the return due date for the September 26 pay date (October 31) would come before the November 19 (Wednesday) shortfall makeup date. In this case, the shortfall must be deposited by October 31.

How To Deposit

The two methods of depositing employment taxes, including Form 945 taxes, are discussed below. See Payment with return on page 19 for exceptions explaining when taxes may be paid with the tax return instead of being deposited.

Electronic deposit requirement.   You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using the Electronic Federal Tax Payment System (EFTPS) in 2008 if:
  • Your total deposits of depository taxes in 2006 were more than $200,000 or

  • You were required to use EFTPS in 2007 or any prior year.

  If you are required to use EFTPS and fail to do so, you may be subject to a 10% failure-to-deposit penalty. EFTPS is a free service provided by the Department of Treasury. If you are not required to use EFTPS, you may participate voluntarily. To get more information or to enroll in EFTPS, call 1-800-555-4477. You can also visit the EFTPS website at www.eftps.gov.

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 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 payroll tax deposits. Be sure to tell your payroll provider about your EFTPS enrollment. Consider using EFTPS to make your other federal tax payments electronically as well. You should activate your EFTPS enrollment now even if you plan to deposit using FTD coupons (Form 8109) because it may take 5 to 6 weeks to receive the coupons and you may be required to make a deposit while waiting for them.

Depositing on time.   For deposits made by EFTPS to be on time, you must initiate the transaction at least 1 business day before the date that the deposit is due.

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.

Same day payment option.   If you fail to initiate a deposit transaction on EFTPS at least 1 business day before the date a deposit is due, you can still make your deposit on time by using the Federal Reserve-Electronic Tax Application (FR-ETA). If you ever need the same-day payment method, you will need to make arrangements with your financial institution ahead of time. FR-ETA allows you to initiate the transaction and have the funds transferred from your financial institution on the same day. Enrollment in EFTPS automatically enrolls you in FR-ETA. Instructions for using FR-ETA are included in your EFTPS enrollment package. Business taxpayers can use FR-ETA even if not enrolled, but may need help to have their financial institution use the proper format for making the payment. The guidelines for financial institutions for making payments using FR-ETA can be found at www.frbservices.org/Treasury/pdf/Sameday.pdf.

Making deposits with FTD coupons.   If you are not making deposits by EFTPS, use Form 8109 to make the deposits at an authorized financial institution.

  For new employers, if you would like to receive a Federal Tax Deposit (FTD) coupon booklet, call 1-800-829-4933. Allow 5 to 6 weeks for delivery. Consider activating your enrollment in EFTPS now so that you can make timely deposits of payroll taxes while waiting for requested FTD coupons.

  The IRS will keep track of the number of FTD coupons that you use and automatically will send you additional coupons when you need them. If you do not receive your resupply of FTD coupons, call 1-800-829-4933. You can have the FTD coupon books sent to a branch office, tax preparer, or service bureau that is making your deposits by showing that address on Form 8109-C, FTD Address Change, which is in the FTD coupon book. Filing Form 8109-C will not change your address of record; it will change only the address where the FTD coupons are mailed. The FTD coupons will be preprinted with your name, address, and EIN. They have entry boxes for indicating the type of tax and the tax period for which the deposit is made.

  It is very important to clearly mark the correct type of tax and tax period on each FTD coupon. This information is used by the IRS to credit your account.

  If you have branch offices depositing taxes, give them FTD coupons and complete instructions so that they can deposit the taxes when due.

  Please use only your FTD coupons. If you use anyone else's FTD coupon, you may be subject to a failure-to-deposit penalty. This is because your account will be underpaid by the amount of the deposit credited to the other person's account. See Deposit Penalties below for penalty amounts.

How to deposit with an FTD coupon.   Mail or deliver each FTD coupon and a single payment covering the taxes to be deposited to an authorized depositary. An authorized depositary is a financial institution (for example, a commercial bank) that is authorized to accept federal tax deposits. Follow the instructions in the FTD coupon book. Make your check or money order payable to the depositary. To help ensure proper crediting of your account, include your EIN, the type of tax (for example, Form 941), and the tax period to which the payment applies on your check or money order.

  Authorized depositaries must accept cash, a postal money order drawn to the order of the depositary, or a check or draft drawn on and to the order of the depositary. You may deposit taxes with a check drawn on another financial institution only if the depositary is willing to accept that form of payment. Be sure that the financial institution where you make deposits is an authorized depositary. Deposits made at an unauthorized institution may be subject to the failure-to-deposit penalty.

  If you prefer, you may mail your coupon and payment to: Financial Agent, Federal Tax Deposit Processing, P.O. Box 970030, St. Louis, MO 63197. Make your check or money order payable to “Financial Agent.

Depositing on time.   The IRS determines whether deposits are on time by the date that they are received by an authorized depositary. To be considered timely, the funds must be available to the depositary on the deposit due date before the institution's daily cutoff deadline. Contact your local depositary for information concerning check clearance and cutoff schedules. However, a deposit received by the authorized depositary after the due date will be considered timely if the taxpayer establishes that it was mailed in the United States in a properly addressed, postage prepaid envelope at least 2 days before the due date.

  
caution
If you must deposit any taxes more than once a month, any deposit of $20,000 or more must be received by the authorized depositary by its due date to be timely. See Internal Revenue Code section 7502(e)(3) for more information.

Depositing without an EIN.   If you have applied for an EIN but have not received it and you must make a deposit, make the deposit with the IRS. Do not make the deposit at an authorized depositary. Make it payable to the “United States Treasury” and show on it your name (as shown on Form SS-4), address, kind of tax, period covered, and date you applied for an EIN. Send your deposit with an explanation to the IRS office where you will file your return. IRS office addresses are in the instructions for your return and on the IRS website at www.irs.gov/businesses under “Where To File”. Use the “Without a payment” address. Do not use Form 8109-B, Federal Tax Deposit Coupon, in this situation.

Depositing without Form 8109.   If you have an EIN but do not have a preprinted Form 8109, you may use Form 8109-B to make deposits. Form 8109-B is an over-the-counter FTD coupon that is not preprinted with your identifying information. You may get this form by visiting an IRS taxpayer assistance center. Be sure to have your EIN with you. You will not be able to obtain Form 8109-B by calling 1-800-TAX-FORM.

  Use Form 8109-B to make deposits only if:
  • You are a new employer and you have been assigned an EIN, but you have not received your initial supply of Forms 8109 or

  • You have not received your resupply of preprinted Forms 8109.

Deposit record.   For your records, a stub is provided with each FTD coupon in the coupon book. The FTD coupon itself will not be returned. It is used to credit your account. Your cancelled check, bank receipt, or money order receipt is your deposit record.

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

Deposit Penalties

tip
Although the deposit penalties information provided below refers specifically to Form 941, these rules also apply to Form 945 and Form 944 (if the employer required to file Form 944 does not qualify for the exception to the deposit requirements discussed on page 19 under Payment with return).

Penalties may apply if you do not make required deposits on time, if you make deposits for less than the required amount, or if you do not use EFTPS when required. 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. The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that you were required to deposit any employment tax, or in the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.

For amounts not properly or timely deposited, the penalty rates are as follows.

2% - Deposits made 1 to 5 days late.
5% - Deposits made 6 to 15 days late.
10% - Deposits made 16 or more days late. 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 made at an unauthorized financial institution, paid directly to the IRS, or paid with your tax return. But see Depositing without an EIN on page 23 and Payment with return on page 19 for exceptions.
10% - Amounts subject to electronic deposit requirements but not deposited using EFTPS.
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.

Special rule for former Form 944 filers.    If you filed Form 944 for the prior year and must file Forms 941 for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year.

Order in which deposits are applied.   Deposits generally are applied to the most recent tax liability within the quarter. If you receive 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 more information on designating deposits, see Rev. Proc. 2001-58. You can find Rev. Proc. 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.

Separate accounting when deposits are not made or withheld taxes are not paid.   Separate accounting may be required if you do not pay over withheld employee social security, Medicare, or income taxes; deposit required taxes; make required payments; or file tax returns. In this case, you would receive written notice from the IRS requiring you to deposit taxes into a special trust account for the U.S. Government. You would also have to file monthly tax returns on Form 941-M, Employer's Monthly Federal Tax Return.

  
caution
You may be charged with criminal penalties if you do not comply with the special bank deposit requirements for the special trust account for the U.S. Government.

Averaged” failure-to-deposit penalty.   IRS may assess an "averaged" failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete line 15 of Form 941 when your tax liability (line 10) shown on Form 941 equaled or exceeded $2,500.

  The IRS may also assess an "averaged" FTD penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability (line 10) shown on Form 941 equaled or exceeded $2,500 and you:
  • Completed line 15 of Form 941 instead of Schedule B (Form 941),

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

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

  The FTD penalty is figured by distributing your total tax liability shown on line 10 of Form 941 equally throughout the tax period. As a result, your deposits and payments may not be counted as timely because the actual dates of your tax liabilities cannot be accurately determined.

  You can avoid an "averaged" FTD penalty by reviewing your return before you file it. Follow these steps before submitting your Form 941.
  • If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on line 15 of Form 941.

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

  • Verify that your total liability shown on line 15 of Form 941 or the bottom of Schedule B (Form 941) equals your tax liability shown on line 10 of Form 941.

  • Do not show negative amounts on line 15 or Schedule B (Form 941). If a prior period correction results in a decrease to your tax liability, reduce your liability for the day that you discovered the error by the tax decrease resulting from the error, but not below zero. Apply any remaining decrease to subsequent liabilities.

12. Filing Form 941 or Form 944

Form 941.   Each quarter, all employers who pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes must file Form 941, Employer's QUARTERLY Federal Tax Return, unless the employer is required to file Form 944 or the following exceptions apply. Form 941 must be filed by the last day of the month that follows the end of the quarter. See the Calendar on page 2.

Form 944.   If you receive written notification that you qualify for the Form 944 program, you must file Form 944, Employer's ANNUAL Federal Tax Return, instead of
Form 941. If you received this notification, but prefer to file Form 941, you can request to have your filing requirement changed to Form 941 if you satisfy certain requirements. See the Instructions for Form 944 for details. Employers who must file Form 944 have until the last day of the month that follows the end of the year to file Form 944.

Exceptions.   The following exceptions apply to the filing requirements for Forms 941 and 944.
  • Seasonal employers who no longer file for quarters when they regularly have no tax liability because they have paid no wages. To alert the IRS that you will not have to file a return for one or more quarters during the year, check the “Seasonal employer” box on line 17 of Form 941. The IRS will mail two Forms 941 to the seasonal filer once a year after March 1. When you fill out Form 941, be sure to check the box on the top of the form that corresponds to the quarter reported. Generally, the IRS will not inquire about unfiled returns if at least one taxable return is filed each year. However, you must check the “Seasonal employer” box on every Form 941 that you file. Otherwise, the IRS will expect a return to be filed for each quarter.

  • Household employers reporting social security and Medicare taxes and/or withheld income tax. If you are a sole proprietor and file Form 941 or Form 944 for business employees, you may include taxes for household employees on your Form 941 or Form 944. Otherwise, report social security and Medicare taxes and income tax withholding for household employees on Schedule H (Form 1040), Household Employment Taxes. See Publication 926, Household Employer's Tax Guide, for more information.

  • Employers reporting wages for employees in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico. If your employees are not subject to U.S. income tax withholding, use Form 941-SS or Form 944-SS. Employers in Puerto Rico use Form 941-PR or Form 944-PR. If you have both employees who are subject to U.S. income tax withholding and employees who are not subject to U.S. income tax withholding, you can file only Form 941 (or Form 944) and include all your employees' wages on that form.

  • Agricultural employers reporting social security, Medicare, and withheld income taxes. Report these taxes on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees.

Form 941 e-file.   The Form 941 e-file program allows a taxpayer to electronically file Form 941 or Form 944 using a personal computer, modem, and commercial tax preparation software. For more information, visit the IRS website at www.irs.gov and click on the e-file link, or call 1-866-255-0654. See Publication 1855, Technical Specifications Guide for the Electronic Filing of Form 941, Employer's QUARTERLY Federal Tax Return, for technical specifications.

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

Penalties.   For each whole or part 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 generally 25% of the tax due. Also, for each whole or part 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 a reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

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

  If income, social security, or Medicare taxes that must be withheld 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 11.

  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.

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

Reminders about filing.   
  • Do not report more than 1 calendar quarter on a Form 941.

  • Use the preaddressed form mailed to you. If you do not have the form, get one from the IRS in time to file the return when due.

  • If you use a form that is not preaddressed, show your name and EIN on it. Be sure that they are exactly as they appeared on earlier returns.

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

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

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

Filing late returns for previous years.   If possible, get a copy of Form 941 or Form 944 (and separate instructions) with a revision date showing the year for which your delinquent return is being filed. See Quick and Easy Access to IRS Tax Help and Tax Products on page 69 for various ways to secure any necessary forms and instructions. Contact the IRS at 1-800-829-4933 if you have any questions.

  

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

Calendar Year Wage Base Limit (each employee) Tax Rate on Taxable Wages and Tips
2007-Social Security $97,500 12.4%
2007-Medicare All Wages 2.9%
2006-Social Security $94,200 12.4%
2006-Medicare All Wages 2.9%
2005-Social Security $90,000 12.4%
2005-Medicare All Wages 2.9%

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

  To help reduce discrepancies:
  1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and on Form 941 or Form 944,

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

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

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

  5. Make sure the social security wage amount for each employee does not exceed the annual social security wage base limit (for example, $97,500 for 2007),

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

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

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

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

    1. Income tax withholding;

    2. Social security wages, social security tips, and Medicare wages and tips. Form W-3 should include Form 941 or Form 944 adjustments only for the current year (that is, if the Form 941 or Form 944 adjustments include amounts for a prior year, do not report those prior year adjustments on the current-year Forms W-2 and W-3);

    3. Social security and Medicare taxes. The amounts shown on the four quarterly Forms 941 or the annual Form 944 , including current-year adjustments, should be approximately twice the amounts shown on Form W-3. This is because Form 941 and Form 944 include both the employer and employee shares of social security and Medicare taxes; and

    4. Advance earned income credit (EIC).

  Do not report on Form 941 or Form 944 backup withholding or income tax withholding on nonpayroll payments such as pensions, annuities, and gambling winnings. Nonpayroll withholding must be reported on Form 945, Annual Return of Withheld Federal Income Tax. See the Instructions for Form 945 for details. Income tax withholding required to be reported on Forms 1099 or W-2G must be reported on Form 945. Only taxes and withholding properly reported on Form W-2 should be reported on Form 941 or Form 944.

  Amounts reported on Forms W-2, W-3, and Forms 941 or Form 944 may not match for valid reasons. 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. See the Instructions for Schedule D (Form 941) if you need to explain any discrepancies that were caused by an acquisition, statutory merger, or consolidation.

13. Reporting Adjustments on Form 941 and Form 944

There are two types of adjustments reported on Form 941 and Form 944: current period adjustments and prior period adjustments to correct errors. See the Instructions for Form 941 (or the Instructions for Form 944) and the Instructions for Form 941c, Supporting Statement to Correct Information, for more information on how to report these adjustments.

Current Period Adjustments

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

Adjustment of tax on tips.   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to withhold the employee's share of social security and Medicare taxes, you no longer have to collect it. However, report the entire amount of these tips on lines 5b (social security tips) and 5c (Medicare wages and tips) (lines 4b and 4c of Form 944). Include as a negative adjustment on line 7c (line 6a of Form 944) the total uncollected employee share of the social security and Medicare taxes.

Adjustment of tax on group-term life insurance premiums paid for former employees.   The employee share of social security and Medicare taxes on group-term life insurance over $50,000 for a former employee is paid by the former employee with his or her tax return and is not collected by the employer. However, include all social security and Medicare taxes for such coverage on lines 5a and 5c (social security and Medicare taxes) (lines 4a and 4c of Form 944), and back out the amount of the employee share of these taxes as a negative adjustment on line 7c (line 6a of Form 944). See Publication 15-B for more information on group-term life insurance.

Adjustment of tax on third-party sick pay.   Report both the employer and employee shares of social security and Medicare taxes for sick pay on lines 5a and 5c of Form 941 (lines 4a and 4c of Form 944). Show as a negative adjustment on line 7b (line 6a of Form 944) the social security and Medicare taxes withheld on sick pay by a third-party payor. See section 6 of Publication 15-A for more information.

Fractions-of-cents adjustment.   If there is a small difference between total taxes after adjustment for advance EIC (line 10) (line 9 of Form 944) and total deposits (line 11) (line 10 of Form 944), it may have been caused, all or in part, by rounding to the nearest cent each time you computed payroll. This rounding occurs when you figure the amount of social security and Medicare tax to be withheld and deposited from each employee's wages. The IRS refers to rounding differences relating to employee withholding of social security and Medicare taxes as “fractions-of-cents” adjustments. If you pay your taxes with Form 941 (or Form 944) instead of making deposits because your total taxes for the quarter (year for Form 944) are less than $2,500, you also may report a fractions-of-cents adjustment.

  To determine if you have a fractions-of-cents adjustment, multiply the total wages and tips for the quarter subject to:
  • Social security tax (reported on lines 5a, column 1, and 5b, column 1) (or lines 4a and 4b of column 1 on Form 944) by 6.2% (.062) and

  • Medicare tax (reported on line 5c, column 1) (line 4c of column 1 on Form 944) by 1.45% (.0145).

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

  
tip
For the above adjustments, prepare and retain a brief supporting statement explaining the nature and amount of each. Do not attach the statement to Form 941 or Form 944.

Example.

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

  • Third-party sick pay. Cedar, Inc. included taxes of $2,000 for sick pay on lines 5a, column 2 and 5c, column 2 for social security and Medicare taxes. However, the third-party payor of the sick pay withheld and paid the employee share ($1,000) of these taxes. Cedar, Inc. is entitled to a $1,000 sick pay adjustment (negative) on line 7b.

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

  • Life insurance premiums. Cedar, Inc. paid group-term life insurance premiums for policies in excess of $50,000 for former employees. The former employees must pay the employee share of the social security and Medicare taxes ($200) on the policies. However, Cedar, Inc. must include the employee share of these taxes with the social security and Medicare taxes reported on lines 5a, column 2 and 5c, column 2 of Form 941. Therefore, Cedar, Inc. is entitled to a negative $200 adjustment on
    line 7c.

Cedar, Inc. reported these adjustments on line 7 of
Form 941 as shown in the Current Period Adjustment Example on page 27.

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Current Period Adjustment Example

No change to record of federal tax liability.   Do not make any changes to your record of federal tax liability reported on line 15 or Schedule B (Form 941) (line 13 or Form 945-A for Form 944 filers) for current period adjustments. The amounts reported on the record reflect the actual amounts you withheld from employees' wages for social security and Medicare taxes. Because the current period adjustments make the amounts reported on lines 5a, column 2, 5b, column 2, and 5c, column 2 of Form 941 (lines 4a, 4b, and 4c of column 2 for Form 944) equal the actual amounts you withheld (the amounts reported on the record), no additional changes to the record of federal tax liability are necessary for these adjustments.

Prior Period Adjustments

Generally, you can correct errors on prior period Forms 941 by making an adjustment on your Form 941 (or Form 944) for the quarter (year for Form 944) during which the error was discovered. For example, if you made an error in reporting social security tax on your second quarter 2007 Form 941 and discovered the error during March 2008, correct the error by making an adjustment on your first quarter 2008 Form 941.

The adjustment increases or decreases your tax liability for the quarter in which it is reported (that is, the quarter the error is discovered) and is interest-free. The net adjustments reported on Form 941 or Form 944 may include any number of corrections for one or more previous return periods, including both overpayments and underpayments.

You are required to provide background information and certifications supporting prior quarter adjustments. File Form 941c with Form 941 or Form 944, or attach a statement that shows:

  • What the error was,

  • Period in which the error was made,

  • The amount of the error for each period,

  • Date on which you found the error,

  • That you repaid the employee tax or reimbursed the employee, if the entry corrects an overcollection, and

  • If the entry corrects social security and Medicare taxes overcollected in an earlier year, that you received from the employee a written statement that he or she will not claim a refund or credit for the amount.

Do not file Form 941c separately.   The IRS will not be able to process your adjustments on Form 941 or Form 944 without this supporting information. See the instructions for Form 941c for more information.

Income tax withholding adjustments.   Correct prior quarter income tax withholding errors by making an adjustment on line 7d of Form 941 for the quarter during which you discovered the error.

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

  You cannot adjust amounts reported as income tax withheld in a prior calendar year unless it is to correct an administrative error. An administrative error occurs if the amount you entered on Form 941 or Form 944 is not the amount you actually withheld. For example, if the total income tax actually withheld was incorrectly reported on Form 941 or Form 944 due to a mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941 or Form 944 to agree with the amount actually withheld from employees.

Social security and Medicare tax adjustments.   Correct prior quarter social security and Medicare tax errors by making an adjustment on line 7e of Form 941 (line 6c of Form 944) for the quarter during which you discovered the error. You may report adjustments on the current quarter Form 941 for previous quarters in the current and prior years; the current year Form 944 for previous years.

Reporting prior quarter adjustments on the record of federal tax liability.   Adjustments to correct errors in prior quarters or years must be taken into account on either Form 941, line 15, or on Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (or Form 944, line 13 or on Form 945-A).

  If the adjustment corrects an underreported liability in a prior period, report the adjustment on the entry space corresponding to the date the error was discovered. If the adjustment corrects an overreported liability, use the adjustment amount as a credit to offset subsequent liabilities until it is used up.

  Example of reporting prior period adjustments. Elm Co., a monthly schedule depositor, discovered on January 8, 2008, that it overreported social security tax on a prior quarter return by $5,000. Its total tax liabilities for the first quarter of 2007 were: January—$4,500, February—$4,500, and March—$4,500. Elm Co. completed line 15 of Form 941 as shown in the Prior Period Adjustment Example on page 28.
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Prior Period Adjustment Example

  The adjustment for the $5,000 overreported liability offset the January liability, so the $4,500 liability was not deposited and a “-0-” liability was reported on line 15, Month 1. The remaining $500 of the $5,000 adjustment credit was used to partially offset the liability for February, so only $4,000 of the $4,500 liability was deposited and reported on line 15, Month 2.

Filing a claim for overreported prior period liabilities.   If you discover an error on a prior quarter return resulting in a tax overpayment, you may file Form 843, Claim for Refund and Request for Abatement, for a refund. This form also can be used to request an abatement of an overassessment of employment taxes, interest, and/or penalties. You must file Form 941c, or an equivalent statement, with Form 843. See the Instructions for Form 843.

Collecting underwithheld taxes from employees.   If you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from later pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld income tax must be recovered from the employee on or before the last day of the calendar year. There are special rules for tax on tips (see section 6) and fringe benefits (see section 5).

Refunding amounts incorrectly withheld from employees.   If you withheld more than the correct amount of income, social security, or Medicare taxes from wages paid, repay or reimburse the employee the excess. Any excess income tax withholding must be repaid or reimbursed to the employee before the end of the calendar year in which it was withheld. Keep in your records the employee's written receipt showing the date and amount of the repayment or record of reimbursement. If you did not repay or reimburse the employee, you must report and pay each excess amount when you file Form 941 for the quarter (or Form 944 for the year) in which you withheld too much tax.

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

Special additions to tax liability.   Form 941 includes lines (lines 7f and 7g) (lines 6d and 6e on Form 944) to report special additions to federal income tax and social security and Medicare tax. However, these lines are specifically reserved for special circumstances and are to be used only if the IRS sends the employer a notice instructing the employer to use them.

Wage Repayments

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

Repayment of current year wages.   If you receive repayments for wages paid during a prior quarter in the current year, report adjustments on Form 941 to recover income tax withholding and social security and Medicare taxes for the repaid wages (as discussed earlier). Report the adjustments on Form 941 for the quarter during which the repayment occurred.

Repayment of prior year wages.   If you receive repayments for wages paid during a prior year, report an adjustment on the Form 941 or Form 944 for the period during which the repayment was made to recover the social security and Medicare taxes. Instead of making an adjustment on Form 941 or Form 944, you may file a claim for these taxes using Form 843. You may not make an adjustment for income tax withholding because the wages were paid during a prior year.

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

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

14. 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 addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays FUTA tax; it is not withheld from the employee's wages. For more information, see the Instructions for Form 940.

tip
Services rendered after December 20, 2000, to a federally recognized Indian tribal government (or any subdivision, subsidiary, or business wholly owned by such an Indian tribe) are exempt from FUTA tax, subject to the tribe's compliance with state law. For more information, see Internal Revenue Code section 3309(d).

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

  
  1. General test.

    You are subject to FUTA tax in 2008 on the wages that you pay employees who are not farmworkers or household workers if in the current or preceding calendar year:

    1. You paid wages of $1,500 or more in any calendar quarter in 2007 or 2008, or

    2. You had one or more employees for at least some part of a day in any 20 or more different weeks in 2007 or 20 or more different weeks in 2008.

  2. Household employees test.

    You are subject to FUTA tax if you paid total cash wages of $1,000 or more to household employees in any calendar quarter in 2007 or 2008. A household employee is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter.

  3. Farmworkers test.

    You are subject to FUTA tax on the wages that you pay to farmworkers if:

    1. You paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2007 or 2008, or

    2. You employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2007 or 20 or more different weeks in 2008.

Computing FUTA tax.   For 2007 and 2008, the FUTA tax rate is 6.2%. The tax applies to the first $7,000 that 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 that you paid into state unemployment funds. This credit cannot be more than 5.4% of taxable wages. If you are entitled to the maximum 5.4% credit, the FUTA tax rate after the credit is 0.8%.

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

Depositing FUTA tax.   For deposit purposes, figure FUTA tax quarterly. Determine your FUTA tax liability by multiplying the amount of taxable wages paid during the quarter by .008 (0.8%). Stop depositing FUTA tax on an employee's wages when he or she reaches $7,000 in taxable wages for the calendar year. If any part of the wages subject to FUTA is exempt from state unemployment tax, you may have to deposit more than the tax using the 0.8% rate. For example, in certain states, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits are exempt from state unemployment tax.

  If your FUTA tax liability for a quarter is $500 or less, you do not have to deposit the tax. Instead, you may carry it forward and add it to the liability figured in the next quarter to see if you must make a deposit. If your FUTA tax liability for any calendar quarter in 2008 is over $500 (including any FUTA tax carried forward from an earlier quarter), you must deposit the tax using EFTPS or at an authorized financial institution using Form 8109. See section 11 for information on these two deposit methods.

Household employees.   You are not required to deposit FUTA taxes for household employees unless you report their wages on Form 941, Form 944, or Form 943. See Publication 926, Household Employer's Tax Guide, for more information.

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

  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, or pay the tax with your Form 940 by January 31.

  

Table 4. When to Deposit FUTA Taxes

Quarter Ending Due Date
Jan.-Feb.-Mar. Mar. 31 Apr. 30
Apr.-May-June June 30 July 31
July-Aug.-Sept. Sept. 30 Oct. 31
Oct.-Nov.-Dec. Dec. 31 Jan. 31

Reporting FUTA tax.   Use Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, to report FUTA tax. File Form 940 by January 31, 2008. However, if you deposited all FUTA tax when due, you may file on or before February 11, 2008. The IRS will mail a preaddressed Form 940 to you if you filed a return for the year before. If you do not receive Form 940, you can get a form by calling 1-800-TAX-FORM (1-800-829-3676).

Household employees.   If you did not report employment taxes for household employees on Form 941, Form 944, or Form 943, report FUTA tax for these employees on Schedule H (Form 1040), Household Employment Taxes. See Publication 926 for more information. You must have an EIN to file Schedule H (Form 1040).

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

15. Special Rules for Various Types of Services and Payments

Section references are to the Internal Revenue Code unless otherwise noted.
Special Classes of Employment and Special Types of Payments Treatment Under Employment Taxes
  Income Tax Withholding Social Security and Medicare Federal Unemployment
Aliens, nonresident. See pages 14 and 16 and Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and Publication 519, U.S. Tax Guide for Aliens.
Aliens, resident      
1. Service performed in the U.S. Same as U.S. citizen. Same as U.S. citizen. (Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside U.S.) Same as U.S. citizen.
2. Service performed outside U.S. Withhold Taxable if (1) working for an American employer or (2) an American employer by agreement covers U.S. citizens and residents employed by its foreign affiliates. Exempt unless on or in connection with an American vessel or aircraft and either performed under contract made in U.S., or alien is employed on such vessel or aircraft when it touches U.S. port.
Cafeteria plan benefits under section 125. If employee chooses cash, subject to all employment taxes. If employee chooses another benefit, the treatment is the same as if the benefit was provided outside the plan. See Publication 15-B for more information.
Deceased worker:      
1. Wages paid to beneficiary or estate in same calendar year as worker's death. See the Instructions for Forms W-2 and W-3 for details. Exempt Taxable Taxable
2. Wages paid to beneficiary or estate after calendar year of worker's death. Exempt Exempt Exempt
Dependent care assistance programs (limited to $5,000; $2,500 if married filing separately). Exempt to the extent that it is reasonable to believe that amounts are excludable from gross income under section 129.
Disabled worker's wages paid after year in which worker became entitled to disability insurance benefits under the Social Security Act. Withhold Exempt, if worker did not perform any service for employer during period for which payment is made. Taxable
Employee business expense reimbursement:      
1. Accountable plan.      
  a. Amounts not exceeding specified government rate for per diem or standard mileage. Exempt Exempt Exempt
  b. Amounts in excess of specified government rate for per diem or standard mileage. Withhold Taxable Taxable
2. Nonaccountable plan. Withhold Taxable Taxable
  See page 10 for details.      
Family employees:      
1. Child employed by parent (or partnership in which each partner is a parent of the child). Withhold Exempt until age 18; age 21 for domestic service. Exempt until age 21
2. Parent employed by child. Withhold Taxable if in course of the son's or daughter's business. For domestic services, see section 3. Exempt
3. Spouse employed by spouse. Withhold Taxable if in course of spouse's business. Exempt
  See section 3 for more information.      
Fishing and related activities. See Publication 334, Tax Guide for Small Business.
Foreign governments and international organizations. Exempt Exempt Exempt
Foreign service by U.S. citizens:      
1. As U.S. government employees. Withhold Same as within U.S. Exempt
2. For foreign affiliates of American employers and other private employers. Exempt if at time of payment (1) it is reasonable to believe employee is entitled to exclusion from income under section 911 or (2) the employer is required by law of the foreign country to withhold income tax on such payment. Exempt unless (1) an American employer by agreement covers U.S. citizens employed by its foreign affiliates or (2) U.S. citizen works for American employer. Exempt unless (1) on American vessel or aircraft and work is performed under contract made in U.S. or worker is employed on vessel when it touches U.S. port or (2) U.S. citizen works for American employer (except in a contiguous country with which the U.S. has an agreement for unemployment compensation) or in the U.S. Virgin Islands.
Fringe benefits Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by the employee and any amount excludable by law. However, special valuation rules may apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes. See Publication 15-B for details.
Government employment:      
State/local governments and political subdivisions, employees of:      
1. Salaries and wages (includes payments to most elected and appointed officials.) See Chapter 3 of Publication 963, Federal-State Reference Guide. Withhold Generally, taxable for (1) services performed by employees who are either (a) covered under a section 218 agreement or (b) not covered under a section 218 agreement and not a member of a public retirement system (mandatory social security and Medicare coverage), and (2) (for Medicare tax only) for services performed by employees hired or rehired after 3/31/86 who are not covered under a section 218 agreement or the mandatory social security provisions, unless specifically excluded by law. See Publication 963. Exempt
2. Election workers. Election individuals are workers who are employed to perform services for state or local governments at election booths in connection with national, state, or local elections. Exempt Taxable if paid $1,400 or more in 2008 (lesser amount if specified by a section 218 social security agreement). See Rev. Rul. 2000-6. Exempt
  Note. File Form W-2 for payments of $600 or more even if no social security, or Medicare taxes were withheld.      
3. Emergency workers. Emergency workers who were hired on a temporary basis in response to a specific unforeseen emergency and are not intended to become permanent employees. Withhold Exempt if serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency. Exempt
U.S. federal government employees Withhold Taxable for Medicare. Taxable for social security unless hired before 1984. See IRC 3121(b)(5). Exempt
Homeworkers (industrial, cottage industry):      
1. Common law employees. Withhold Taxable Taxable
2. Statutory employees.
See section 2 for details.
Exempt Taxable if paid $100 or more in cash in a year. Exempt
Hospital employees:      
1. Interns Withhold Taxable Exempt
2. Patients Withhold Taxable (Exempt for state or local government hospitals.) Exempt
Household employees:      
1. Domestic service in private homes. Farmers, see Publication 51
(Circular A).
Exempt (withhold if both employer and employee agree). Taxable if paid $1,600 or more in cash in 2008. Exempt if performed by an individual under age 18 during any portion of the calendar year and is not the principal occupation of the employee. Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year.
2. Domestic service in college clubs, fraternities, and sororities. Exempt (withhold if both employer and employee agree). Exempt if paid to regular student; also exempt if employee is paid less than $100 in a year by an income-tax-exempt employer. Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year.
Insurance for employees:      
1. Accident and health insurance premiums under a plan or system for employees and their dependents generally or for a class or classes of employees and their dependents. Exempt (except 2% shareholder-employees of S corporations). Exempt Exempt
2. Group-term life insurance costs.
See Publication 15-B for details
Exempt Exempt, except for the cost of group-term life insurance that is includible in the employee's gross income. Special rules apply for former employees. Exempt
Insurance agents or solicitors:      
1. Full-time life insurance salesperson. Withhold only if employee under common law. See section 2. Taxable Taxable if (1) employee under common law and (2) not paid solely by commissions.
2. Other salesperson of life, casualty, etc., insurance. Withhold only if employee under common law. Taxable only if employee under common law. Taxable if (1) employee under common law and (2) not paid solely by commissions.
Interest on loans with below-market interest rates (foregone interest and deemed original issue discount). See Publication 15-A.
Leave-sharing plans: Amounts paid to an employee under a leave-sharing plan. Withhold Taxable Taxable
Newspaper carriers and vendors: Newspaper carriers under age 18; newspaper and magazine vendors buying at fixed prices and retaining receipts from sales to customers. See Publication 15-A for information on statutory nonemployee status. Exempt (withhold if both employer and employee voluntarily agree). Exempt Exempt
Noncash payments:      
1. For household work, agricultural labor, and service not in the course of the employer's trade or business. Exempt (withhold if both employer and employee voluntarily agree). Exempt Exempt
2. To certain retail commission salespersons ordinarily paid solely on a cash commission basis. Optional with employer, except to the extent employee's supplemental wages during the year exceed $1,000,000. Taxable Taxable
Nonprofit organizations. See Publication 15-A.
Officers or shareholders of an S Corporation. Distributions and other payments by an S corporation to a corporate officer or shareholder must be treated as wages to the extent the amounts are reasonable compensation for services to the corporation by an employee. See the Instructions for Form 1120S. Withhold Taxable Taxable
Partners: Payments to general or limited partners of a partnership. See Publication 541, Partnerships, for partner reporting rules. Exempt Exempt Exempt
Railroads: Payments subject to the Railroad Retirement Act. Withhold Exempt Exempt
Religious exemptions. See Publication 15-A and Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.
Retirement and pension plans:      
1. Employer contributions to a qualified plan. Exempt Exempt Exempt
2. Elective employee contributions and deferrals to a plan containing a qualified cash or deferred compensation arrangement (for example, 401(k)). Generally exempt, but see section 402(g) for limitation. Taxable Taxable
3. Employer contributions to individual retirement accounts under simplified employee pension plan (SEP). Generally exempt, but see section 402(g) for salary reduction SEP limitation. Exempt, except for amounts contributed under a salary reduction SEP agreement.
4. Employer contributions to section 403(b) annuities. Generally exempt, but see section 402(g) for limitation. Taxable if paid through a salary reduction agreement (written or otherwise).
5. Employee salary reduction contributions to a SIMPLE retirement account. Exempt Taxable Taxable
6. Distributions from qualified retirement and pension plans and section 403(b) annuities.


See Publication 15-A for information on pensions, annuities, and employer contributions to nonqualified deferred compensation arrangements.
Withhold, but recipient may elect exemption on Form W-4P in certain cases; mandatory 20% withholding applies to an eligible rollover distribution that is not a direct rollover; exempt for direct rollover. See Publication 15-A. Exempt Exempt
Salespersons:      
1. Common law employees. Withhold Taxable Taxable
2. Statutory employees. Exempt Taxable Taxable, except for full-time life insurance sales agents.
3. Statutory nonemployees (qualified real estate agents, direct sellers, and certain companion sitters). See Publication 15-A for details. Exempt Exempt Exempt
Scholarships and fellowship grants: (includible in income under section 117(c)). Withhold Taxability depends on the nature of the employment and the status of the organization. See Students on next page.
Severance or dismissal pay. Withhold Taxable Taxable
Service not in the course of the employer's trade or business, other than on a farm operated for profit or for household employment in private homes. Withhold only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter. Taxable if employee receives $100 or more in cash in a calendar year. Taxable only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter.
Sick pay.
See Publication 15-A for more information.
Withhold Exempt after end of 6 calendar months after the calendar month employee last worked for employer.
Students, scholars, trainees, teachers, etc.:      
1. Student enrolled and regularly attending classes, performing services for:      
  a. Private school, college, or university Withhold Exempt Exempt
  b. Auxiliary nonprofit organization operated for and controlled by school, college, or university. Withhold Exempt unless services are covered by a section 218 (Social Security Act) agreement. Exempt
  c. Public school, college, or university. Withhold Exempt unless services are covered by a section 218 (Social Security Act) agreement. Exempt
2. Full-time student performing service for academic credit, combining instruction with work experience as an integral part of the program. Withhold Taxable Exempt unless program was established for or on behalf of an employer or group of employers.
3. Student nurse performing part-time services for nominal earnings at hospital as incidental part of training. Withhold Exempt Exempt
4. Student employed by organized camps. Withhold Taxable Exempt
5. Student, scholar, trainee, teacher, etc., as nonimmigrant alien under section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act (that is, aliens holding F-1, J-1, M-1, or Q-1 visas). Withhold unless excepted by regulations. Exempt if service is performed for purpose specified in section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien. See the special residency tests for exempt individuals in chapter 1 of Publication 519.
Supplemental unemployment compensation plan benefits. Withhold Exempt under certain conditions. See Publication 15-A.
Tips:      
1. If $20 or more in a month. Withhold Taxable Taxable for all tips reported in writing to employer.
2. If less than $20 in a month. See section 6 for more information. Exempt Exempt Exempt
Worker's compensation. Exempt Exempt Exempt

16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

Income Tax Withholding

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

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 40-59) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal 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 below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 on this page before using the percentage method tables (pages 38-39).

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

  Adapt the tables to more than 10 allowances as follows:
  1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5, Percentage Method—2008 Amount for One Withholding Allowance later.

  2. Subtract the result from the employee's wages.

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

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

Percentage Method

If you do not want to use the wage bracket tables on pages 40-59 to figure how much income tax to withhold, you can use a percentage computation based on Table 5 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

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

  1. Multiply one withholding allowance for your payroll period (see Table 5 below) by the number of allowances that the employee claims.

  2. Subtract that amount from the employee's wages.

  3. Determine the amount to withhold from the appropriate table on page 38 or 39.

Table 5. Percentage Method—2008 Amount for One Withholding Allowance

Payroll Period One Withholding Allowance
Weekly $67.31
Biweekly 134.62
Semimonthly 145.83
Monthly 291.67
Quarterly 875.00
Semiannually 1,750.00
Annually 3,500.00
Daily or miscellaneous (each day of the payroll period) 13.46

Example.   An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1. Total wage payment   $600.00
2. One allowance $67.31  
3. Allowances claimed on Form W-4 2  
4. Multiply line 2 by line 3   $134.62
5 Amount subject to withholding (subtract line 4 from line 1)   $465.38
6. Tax to be withheld on $465.38 from Table 1—single person, page 38   $54.81

  

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

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

Example.

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,000 (the value of four withholding allowances for 2008) for a balance of $38,000. Using the table for the annual payroll period on page 39, $3,722.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $71.59.

Alternative Methods of Income Tax Withholding

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

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

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

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

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

Advance Payment Methods for the Earned Income Credit (EIC)

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in section 9 of Publication 15-A. See also section 10 in this booklet for an explanation of the advance payment of the EIC.

The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.

Wage Bracket Method

If you use the wage bracket tables on pages 62-67, figure the advance EIC payment as follows.

Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

Percentage Method

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 60 and 61.

Find the employee's gross wages before any deductions in the appropriate table on pages 60 and 61. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.

Whole-Dollar Withholding and Paying Advance EIC (Rounding)

The income tax withholding amounts in the Wage Bracket Tables (pages 40-59) have been rounded to whole-dollar amounts.

When employers use the Percentage Method (pages 38-39) or an alternative method of income tax withholding, the tax for the pay period may be rounded to the nearest dollar.

The Wage Bracket Tables for advance EIC payments (pages 62-67) have also been rounded to whole-dollar amounts. If you use the Tables for Percentage Method of Advance EIC Payments (pages 60-61), the payments may be rounded to the nearest dollar.

Tables for Percentage Method of Withholding

(For Wages Paid in 2008)
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 $51 $0   Not over $154 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$51 —$198   10% —$51 $154 —$453   10% —$154
$198 —$653   $14.70 plus 15% —$198 $453 —$1,388   $29.90 plus 15% —$453
$653 —$1,533   $82.95 plus 25% —$653 $1,388 —$2,651   $170.15 plus 25% —$1,388
$1,533 —$3,202   $302.95 plus 28% —$1,533 $2,651 —$3,994   $485.90 plus 28% —$2,651
$3,202 —$6,916   $770.27 plus 33% —$3,202 $3,994 —$7,021   $861.94 plus 33% —$3,994
$6,916 $1,995.89 plus 35% —$6,916 $7,021 $1,860.85 plus 35% —$7,021
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 $102 $0   Not over $308 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$102 —$396   10% —$102 $308 —$906   10% —$308
$396 —$1,306   $29.40 plus 15% —$396 $906 —$2,775   $59.80 plus 15% —$906
$1,306 —$3,066   $165.90 plus 25% —$1,306 $2,775 —$5,302   $340.15 plus 25% —$2,775
$3,066 —$6,404   $605.90 plus 28% —$3,066 $5,302 —$7,988   $971.90 plus 28% —$5,302
$6,404 —$13,833   $1,540.54 plus 33% —$6,404 $7,988 —$14,042   $1,723.98 plus 33% —$7,988
$13,833 $3,992.11 plus 35% —$13,833 $14,042 $3,721.80 plus 35% —$14,042
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 $110 $0   Not over $333 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$110 —$429   10% —$110 $333 —$981   10% —$333
$429 —$1,415   $31.90 plus 15% —$429 $981 —$3,006   $64.80 plus 15% —$981
$1,415 —$3,322   $179.80 plus 25% —$1,415 $3,006 —$5,744   $368.55 plus 25% —$3,006
$3,322 —$6,938   $656.55 plus 28% —$3,322 $5,744 —$8,654   $1,053.05 plus 28% —$5,744
$6,938 —$14,985   $1,669.03 plus 33% —$6,938 $8,654 —$15,213   $1,867.85 plus 33% —$8,654
$14,985   $4,324.54 plus 35% —$14,985 $15,213   $4,032.32 plus 35% —$15,213
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 $221 $0   Not over $667 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$221 —$858   10% —$221 $667 —$1,963   10% —$667
$858 —$2,830   $63.70 plus 15% —$858 $1,963 —$6,013   $129.60 plus 15% —$1,963
$2,830 —$6,644   $359.50 plus 25% —$2,830 $6,013 —$11,488   $737.10 plus 25% —$6,013
$6,644 —$13,875   $1,313.00 plus 28% —$6,644 $11,488 —$17,308   $2,105.85 plus 28% —$11,488
$13,875 —$29,971   $3,337.68 plus 33% —$13,875 $17,308 —$30,425   $3,735.45 plus 33% —$17,308
$29,971 $8,649.36 plus 35% —$29,971 $30,425 $8,064.06 plus 35% —$30,425

Tables for Percentage Method of Withholding (continued)

(For Wages Paid in 2008)
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 $663 $0   Not over $2,000 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$663 —$2,575   10% —$663 $2,000 —$5,888   10% —$2,000
$2,575 —$8,490   $191.20 plus 15% —$2,575 $5,888 —$18,038   $388.80 plus 15% —$5,888
$8,490 —$19,931   $1,078.45 plus 25% —$8,490 $18,038 —$34,463   $2,211.30 plus 25% —$18,038
$19,931 —$41,625   $3,938.70 plus 28% —$19,931 $34,463 —$51,925   $6,317.55 plus 28% —$34,463
$41,625 —$89,913   $10,013.02 plus 33% —$41,625 $51,925 —$91,275   $11,206.91 plus 33% —$51,925
$89,913 $25,948.06 plus 35% —$89,913 $91,275 $24,192.41 plus 35% —$91,275
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 $1,325 $0   Not over $4,000 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$1,325 —$5,150   10% —$1,325 $4,000 —$11,775   10% —$4,000
$5,150 —$16,980   $382.50 plus 15% —$5,150 $11,775 —$36,075   $777.50 plus 15% —$11,775
$16,980 —$39,863   $2,157.00 plus 25% —$16,980 $36,075 —$68,925   $4,422.50 plus 25% —$36,075
$39,863 —$83,250   $7,877.75 plus 28% —$39,863 $68,925 —$103,850   $12,635.00 plus 28% —$68,925
$83,250 —$179,825   $20,026.11 plus 33% —$83,250 $103,850 —$182,550   $22,414.00 plus 33% —$103,850
$179,825 $51,895.86 plus 35% —$179,825 $182,550 $48,385.00 plus 35% —$182,550
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 $2,650 $0   Not over $8,000 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$2,650 —$10,300   10% —$2,650 $8,000 —$23,550   10% —$8,000
$10,300 —$33,960   $765.00 plus 15% —$10,300 $23,550 —$72,150   $1,555.00 plus 15% —$23,550
$33,960 —$79,725   $4,314.00 plus 25% —$33,960 $72,150 —$137,850   $8,845.00 plus 25% —$72,150
$79,725 —$166,500   $15,755.25 plus 28% —$79,725 $137,850 —$207,700   $25,270.00 plus 28% —$137,850
$166,500 —$359,650   $40,052.25 plus 33% —$166,500 $207,700 —$365,100   $44,828.00 plus 33% —$207,700
$359,650 $103,791.75 plus 35% —$359,650 $365,100 $96,770.00 plus 35% —$365,100
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 $10.20 $0   Not over $30.80 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$10.20 —$39.60   10% —$10.20 $30.80 —$90.60   10% —$30.80
$39.60 —$130.60   $2.94 plus 15% —$39.60 $90.60 —$277.50   $5.98 plus 15% —$90.60
$130.60 —$306.60   $16.59 plus 25% —$130.60 $277.50 —$530.20   $34.02 plus 25% —$277.50
$306.60 —$640.40   $60.59 plus 28% —$306.60 $530.20 —$798.80   $97.20 plus 28% —$530.20
$640.40 —$1,383.30   $154.05 plus 33% —$640.40 $798.80 —$1,404.20   $172.41 plus 33% —$798.80
$1,383.30 $399.21 plus 35% —$1,383.30 $1,404.20 $372.19 plus 35% —$1,404.20

SINGLE Persons— WEEKLY Payroll Period (For Wages Paid in 2008)

If 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 1 0 0 0 0 0 0 0 0 0 0
60 65 1 0 0 0 0 0 0 0 0 0 0
65 70 2 0 0 0 0 0 0 0 0 0 0
70 75 2 0 0 0 0 0 0 0 0 0 0
75 80 3 0 0 0 0 0 0 0 0 0 0
80 85 3 0 0 0 0 0 0 0 0 0 0
85 90 4 0 0 0 0 0 0 0 0 0 0
90 95 4 0 0 0 0 0 0 0 0 0 0
95 100 5 0 0 0 0 0 0 0 0 0 0
100 105 5 0 0 0 0 0 0 0 0 0 0
105 110 6 0 0 0 0 0 0 0 0 0 0
110 115 6 0 0 0 0 0 0 0 0 0 0
115 120 7 0 0 0 0 0 0 0 0 0 0
120 125 7 0 0 0 0 0 0 0 0 0 0
125 130 8 1 0 0 0 0 0 0 0 0 0
130 135 8 1 0 0 0 0 0 0 0 0 0
135 140 9 2 0 0 0 0 0 0 0 0 0
140 145 9 2 0 0 0 0 0 0 0 0 0
145 150 10 3 0 0 0 0 0 0 0 0 0
150 155 10 3 0 0 0 0 0 0 0 0 0
155 160 11 4 0 0 0 0 0 0 0 0 0
160 165 11 4 0 0 0 0 0 0 0 0 0
165 170 12 5 0 0 0 0 0 0 0 0 0
170 175 12 5 0 0 0 0 0 0 0 0 0
175 180 13 6 0 0 0 0 0 0 0 0 0
180 185 13 6 0 0 0 0 0 0 0 0 0
185 190 14 7 0 0 0 0 0 0 0 0 0
190 195 14 7 1 0 0 0 0 0 0 0 0
195 200 15 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 17 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 20 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 23 14 7 0 0 0 0 0 0 0 0
260 270 25 15 8 1 0 0 0 0 0 0 0
270 280 26 16 9 2 0 0 0 0 0 0 0
280 290 28 18 10 3 0 0 0 0 0 0 0
290 300 29 19 11 4 0 0 0 0 0 0 0
300 310 31 21 12 5 0 0 0 0 0 0 0
310 320 32 22 13 6 0 0 0 0 0 0 0
320 330 34 24 14 7 0 0 0 0 0 0 0
330 340 35 25 15 8 1 0 0 0 0 0 0
340 350 37 27 17 9 2 0 0 0 0 0 0
350 360 38 28 18 10 3 0 0 0 0 0 0
360 370 40 30 20 11 4 0 0 0 0 0 0
370 380 41 31 21 12 5 0 0 0 0 0 0
380 390 43 33 23 13 6 0 0 0 0 0 0
390 400 44 34 24 14 7 1 0 0 0 0 0
400 410 46 36 26 15 8 2 0 0 0 0 0
410 420 47 37 27 17 9 3 0 0 0 0 0
420 430 49 39 29 18 10 4 0 0 0 0 0
430 440 50 40 30 20 11 5 0 0 0 0 0
440 450 52 42 32 21 12 6 0 0 0 0 0
450 460 53 43 33 23 13 7 0 0 0 0 0
460 470 55 45 35 24 14 8 1 0 0 0 0
470 480 56 46 36 26 16 9 2 0 0 0 0
480 490 58 48 38 27 17 10 3 0 0 0 0
490 500 59 49 39 29 19 11 4 0 0 0 0
500 510 61 51 41 30 20 12 5 0 0 0 0
510 520 62 52 42 32 22 13 6 0 0 0 0
520 530 64 54 44 33 23 14 7 0 0 0 0
530 540 65 55 45 35 25 15 8 1 0 0 0
540 550 67 57 47 36 26 16 9 2 0 0 0
550 560 68 58 48 38 28 18 10 3 0 0 0
560 570 70 60 50 39 29 19 11 4 0 0 0
570 580 71 61 51 41 31 21 12 5 0 0 0
580 590 73 63 53 42 32 22 13 6 0 0 0
590 600 74 64 54 44 34 24 14 7 1 0 0
$600 $610 $76 $66 $56 $45 $35 $25 $15 $8 $2 $0 $0
610 620 77 67 57 47 37 27 17 9 3 0 0
620 630 79 69 59 48 38 28 18 10 4 0 0
630 640 80 70 60 50 40 30 20 11 5 0 0
640 650 82 72 62 51 41 31 21 12 6 0 0
650 660 83 73 63 53 43 33 23 13 7 0 0
660 670 86 75 65 54 44 34 24 14 8 1 0
670 680 88 76 66 56 46 36 26 16 9 2 0
680 690 91 78 68 57 47 37 27 17 10 3 0
690 700 93 79 69 59 49 39 29 19 11 4 0
700 710 96 81 71 60 50 40 30 20 12 5 0
710 720 98 82 72 62 52 42 32 22 13 6 0
720 730 101 84 74 63 53 43 33 23 14 7 0
730 740 103 87 75 65 55 45 35 25 15 8 1
740 750 106 89 77 66 56 46 36 26 16 9 2
750 760 108 92 78 68 58 48 38 28 17 10 3
760 770 111 94 80 69 59 49 39 29 19 11 4
770 780 113 97 81 71 61 51 41 31 20 12 5
780 790 116 99 83 72 62 52 42 32 22 13 6
790 800 118 102 85 74 64 54 44 34 23 14 7
800 810 121 104 87 75 65 55 45 35 25 15 8
810 820 123 107 90 77 67 57 47 37 26 16 9
820 830 126 109 92 78 68 58 48 38 28 18 10
830 840 128 112 95 80 70 60 50 40 29 19 11
840 850 131 114 97 81 71 61 51 41 31 21 12
850 860 133 117 100 83 73 63 53 43 32 22 13
860 870 136 119 102 85 74 64 54 44 34 24 14
870 880 138 122 105 88 76 66 56 46 35 25 15
880 890 141 124 107 90 77 67 57 47 37 27 17
890 900 143 127 110 93 79 69 59 49 38 28 18
900 910 146 129 112 95 80 70 60 50 40 30 20
910 920 148 132 115 98 82 72 62 52 41 31 21
920 930 151 134 117 100 84 73 63 53 43 33 23
930 940 153 137 120 103 86 75 65 55 44 34 24
940 950 156 139 122 105 89 76 66 56 46 36 26
950 960 158 142 125 108 91 78 68 58 47 37 27
960 970 161 144 127 110 94 79 69 59 49 39 29
970 980 163 147 130 113 96 81 71 61 50 40 30
980 990 166 149 132 115 99 82 72 62 52 42 32
990 1,000 168 152 135 118 101 84 74 64 53 43 33
1,000 1,010 171 154 137 120 104 87 75 65 55 45 35
1,010 1,020 173 157 140 123 106 89 77 67 56 46 36
1,020 1,030 176 159 142 125 109 92 78 68 58 48 38
1,030 1,040 178 162 145 128 111 94 80 70 59 49 39
1,040 1,050 181 164 147 130 114 97 81 71 61 51 41
1,050 1,060 183 167 150 133 116 99 83 73 62 52 42
1,060 1,070 186 169 152 135 119 102 85 74 64 54 44
1,070 1,080 188 172 155 138 121 104 87 76 65 55 45
1,080 1,090 191 174 157 140 124 107 90 77 67 57 47
1,090 1,100 193 177 160 143 126 109 92 79 68 58 48
1,100 1,110 196 179 162 145 129 112 95 80 70 60 50
1,110 1,120 198 182 165 148 131 114 97 82 71 61 51
1,120 1,130 201 184 167 150 134 117 100 83 73 63 53
1,130 1,140 203 187 170 153 136 119 102 86 74 64 54
1,140 1,150 206 189 172 155 139 122 105 88 76 66 56
1,150 1,160 208 192 175 158 141 124 107 91 77 67 57
1,160 1,170 211 194 177 160 144 127 110 93 79 69 59
1,170 1,180 213 197 180 163 146 129 112 96 80 70 60
1,180 1,190 216 199 182 165 149 132 115 98 82 72 62
1,190 1,200 218 202 185 168 151 134 117 101 84 73 63
1,200 1,210 221 204 187 170 154 137 120 103 86 75 65
1,210 1,220 223 207 190 173 156 139 122 106 89 76 66
1,220 1,230 226 209 192 175 159 142 125 108 91 78 68
1,230 1,240 228 212 195 178 161 144 127 111 94 79 69
1,240 1,250 231 214 197 180 164 147 130 113 96 81 71
                         
$1,250 and over Use Table 1(a) for a SINGLE person on page 38. Also see the instructions on page 36.
                         

MARRIED Persons— WEEKLY Payroll Period (For Wages Paid in 2008)

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

SINGLE Persons— BIWEEKLY Payroll Period (For Wages Paid in 2008)

If 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 1 0 0 0 0 0 0 0 0 0 0
110 115 1 0 0 0 0 0 0 0 0 0 0
115 120 2 0 0 0 0 0 0 0 0 0 0
120 125 2 0 0 0 0 0 0 0 0 0 0
125 130 3 0 0 0 0 0 0 0 0 0 0
130 135 3 0 0 0 0 0 0 0 0 0 0
135 140 4 0 0 0 0 0 0 0 0 0 0
140 145 4 0 0 0 0 0 0 0 0 0 0
145 150 5 0 0 0 0 0 0 0 0 0 0
150 155 5 0 0 0 0 0 0 0 0 0 0
155 160 6 0 0 0 0 0 0 0 0 0 0
160 165 6 0 0 0 0 0 0 0 0 0 0
165 170 7 0 0 0 0 0 0 0 0 0 0
170 175 7 0 0 0 0 0 0 0 0 0 0
175 180 8 0 0 0 0 0 0 0 0 0 0
180 185 8 0 0 0 0 0 0 0 0 0 0
185 190 9 0 0 0 0 0 0 0 0 0 0
190 195 9 0 0 0 0 0 0 0 0 0 0
195 200 10 0 0 0 0 0 0 0 0 0 0
200 205 10 0 0 0 0 0 0 0 0 0 0
205 210 11 0 0 0 0 0 0 0 0 0 0
210 215 11 0 0 0 0 0 0 0 0 0 0
215 220 12 0 0 0 0 0 0 0 0 0 0
220 225 12 0 0 0 0 0 0 0 0 0 0
225 230 13 0 0 0 0 0 0 0 0 0 0
230 235 13 0 0 0 0 0 0 0 0 0 0
235 240 14 0 0 0 0 0 0 0 0 0 0
240 245 14 1 0 0 0 0 0 0 0 0 0
245 250 15 1 0 0 0 0 0 0 0 0 0
250 260 15 2 0 0 0 0 0 0 0 0 0
260 270 16 3 0 0 0 0 0 0 0 0 0
270 280 17 4 0 0 0 0 0 0 0 0 0
280 290 18 5 0 0 0 0 0 0 0 0 0
290 300 19 6 0 0 0 0 0 0 0 0 0
300 310 20 7 0 0 0 0 0 0 0 0 0
310 320 21 8 0 0 0 0 0 0 0 0 0
320 330 22 9 0 0 0 0 0 0 0 0 0
330 340 23 10 0 0 0 0 0 0 0 0 0
340 350 24 11 0 0 0 0 0 0 0 0 0
350 360 25 12 0 0 0 0 0 0 0 0 0
360 370 26 13 0 0 0 0 0 0 0 0 0
370 380 27 14 0 0 0 0 0 0 0 0 0
380 390 28 15 1 0 0 0 0 0 0 0 0
390 400 29 16 2 0 0 0 0 0 0 0 0
400 410 31 17 3 0 0 0 0 0 0 0 0
410 420 32 18 4 0 0 0 0 0 0 0 0
420 430 34 19 5 0 0 0 0 0 0 0 0
430 440 35 20 6 0 0 0 0 0 0 0 0
440 450 37 21 7 0 0 0 0 0 0 0 0
450 460 38 22 8 0 0 0 0 0 0 0 0
460 470 40 23 9 0 0 0 0 0 0 0 0
470 480 41 24 10 0 0 0 0 0 0 0 0
480 490 43 25 11 0 0 0 0 0 0 0 0
490 500 44 26 12 0 0 0 0 0 0 0 0
500 520 47 27 14 0 0 0 0 0 0 0 0
520 540 50 29 16 2 0 0 0 0 0 0 0
540 560 53 32 18 4 0 0 0 0 0 0 0
560 580 56 35 20 6 0 0 0 0 0 0 0
580 600 59 38 22 8 0 0 0 0 0 0 0
600 620 62 41 24 10 0 0 0 0 0 0 0
620 640 65 44 26 12 0 0 0 0 0 0 0
640 660 68 47 28 14 1 0 0 0 0 0 0
660 680 71 50 30 16 3 0 0 0 0 0 0
680 700 74 53 33 18 5 0 0 0 0 0 0
700 720 77 56 36 20 7 0 0 0 0 0 0
720 740 80 59 39 22 9 0 0 0 0 0 0
740 760 83 62 42 24 11 0 0 0 0 0 0
760 780 86 65 45 26 13 0 0 0 0 0 0
780 800 89 68 48 28 15 2 0 0 0 0 0
$800 $820 $92 $71 $51 $31 $17 $4 $0 $0 $0 $0 $0
820 840 95 74 54 34 19 6 0 0 0 0 0
840 860 98 77 57 37 21 8 0 0 0 0 0
860 880 101 80 60 40 23 10 0 0 0 0 0
880 900 104 83 63 43 25 12 0 0 0 0 0
900 920 107 86 66 46 27 14 0 0 0 0 0
920 940 110 89 69 49 29 16 2 0 0 0 0
940 960 113 92 72 52 32 18 4 0 0 0 0
960 980 116 95 75 55 35 20 6 0 0 0 0
980 1,000 119 98 78 58 38 22 8 0 0 0 0
1,000 1,020 122 101 81 61 41 24 10 0 0 0 0
1,020 1,040 125 104 84 64 44 26 12 0 0 0 0
1,040 1,060 128 107 87 67 47 28 14 1 0 0 0
1,060 1,080 131 110 90 70 50 30 16 3 0 0 0
1,080 1,100 134 113 93 73 53 33 18 5 0 0 0
1,100 1,120 137 116 96 76 56 36 20 7 0 0 0
1,120 1,140 140 119 99 79 59 39 22 9 0 0 0
1,140 1,160 143 122 102 82 62 42 24 11 0 0 0
1,160 1,180 146 125 105 85 65 45 26 13 0 0 0
1,180 1,200 149 128 108 88 68 48 28 15 1 0 0
1,200 1,220 152 131 111 91 71 51 30 17 3 0 0
1,220 1,240 155 134 114 94 74 54 33 19 5 0 0
1,240 1,260 158 137 117 97 77 57 36 21 7 0 0
1,260 1,280 161 140 120 100 80 60 39 23 9 0 0
1,280 1,300 164 143 123 103 83 63 42 25 11 0 0
1,300 1,320 167 146 126 106 86 66 45 27 13 0 0
1,320 1,340 172 149 129 109 89 69 48 29 15 2 0
1,340 1,360 177 152 132 112 92 72 51 31 17 4 0
1,360 1,380 182 155 135 115 95 75 54 34 19 6 0
1,380 1,400 187 158 138 118 98 78 57 37 21 8 0
1,400 1,420 192 161 141 121 101 81 60 40 23 10 0
1,420 1,440 197 164 144 124 104 84 63 43 25 12 0
1,440 1,460 202 168 147 127 107 87 66 46 27 14 0
1,460 1,480 207 173 150 130 110 90 69 49 29 16 2
1,480 1,500 212 178 153 133 113 93 72 52 32 18 4
1,500 1,520 217 183 156 136 116 96 75 55 35 20 6
1,520 1,540 222 188 159 139 119 99 78 58 38 22 8
1,540 1,560 227 193 162 142 122 102 81 61 41 24 10
1,560 1,580 232 198 165 145 125 105 84 64 44 26 12
1,580 1,600 237 203 170 148 128 108 87 67 47 28 14
1,600 1,620 242 208 175 151 131 111 90 70 50 30 16
1,620 1,640 247 213 180 154 134 114 93 73 53 33 18
1,640 1,660 252 218 185 157 137 117 96 76 56 36 20
1,660 1,680 257 223 190 160 140 120 99 79 59 39 22
1,680 1,700 262 228 195 163 143 123 102 82 62 42 24
1,700 1,720 267 233 200 166 146 126 105 85 65 45 26
1,720 1,740 272 238 205 171 149 129 108 88 68 48 28
1,740 1,760 277 243 210 176 152 132 111 91 71 51 31
1,760 1,780 282 248 215 181 155 135 114 94 74 54 34
1,780 1,800 287 253 220 186 158 138 117 97 77 57 37
1,800 1,820 292 258 225 191 161 141 120 100 80 60 40
1,820 1,840 297 263 230 196 164 144 123 103 83 63 43
1,840 1,860 302 268 235 201 167 147 126 106 86 66 46
1,860 1,880 307 273 240 206 172 150 129 109 89 69 49
1,880 1,900 312 278 245 211 177 153 132 112 92 72 52
1,900 1,920 317 283 250 216 182 156 135 115 95 75 55
1,920 1,940 322 288 255 221 187 159 138 118 98 78 58
1,940 1,960 327 293 260 226 192 162 141 121 101 81 61
1,960 1,980 332 298 265 231 197 165 144 124 104 84 64
1,980 2,000 337 303 270 236 202 169 147 127 107 87 67
2,000 2,020 342 308 275 241 207 174 150 130 110 90 70
2,020 2,040 347 313 280 246 212 179 153 133 113 93 73
2,040 2,060 352 318 285 251 217 184 156 136 116 96 76
2,060 2,080 357 323 290 256 222 189 159 139 119 99 79
2,080 2,100 362 328 295 261 227 194 162 142 122 102 82
                         
$2,100 and over Use Table 2(a) for a SINGLE person on page 38. Also see the instructions on page 36.
                         

MARRIED Persons— BIWEEKLY Payroll Period (For Wages Paid in 2008)

If 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 $250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
250 260 0 0 0 0 0 0 0 0 0 0 0
260 270 0 0 0 0 0 0 0 0 0 0 0
270 280 0 0 0 0 0 0 0 0 0 0 0
280 290 0 0 0 0 0 0 0 0 0 0 0
290 300 0 0 0 0 0 0 0 0 0 0 0
300 310 0 0 0 0 0 0 0 0 0 0 0
310 320 1 0 0 0 0 0 0 0 0 0 0
320 330 2 0 0 0 0 0 0 0 0 0 0
330 340 3 0 0 0 0 0 0 0 0 0 0
340 350 4 0 0 0 0 0 0 0 0 0 0
350 360 5 0 0 0 0 0 0 0 0 0 0
360 370 6 0 0 0 0 0 0 0 0 0 0
370 380 7 0 0 0 0 0 0 0 0 0 0
380 390 8 0 0 0 0 0 0 0 0 0 0
390 400 9 0 0 0 0 0 0 0 0 0 0
400 410 10 0 0 0 0 0 0 0 0 0 0
410 420 11 0 0 0 0 0 0 0 0 0 0
420 430 12 0 0 0 0 0 0 0 0 0 0
430 440 13 0 0 0 0 0 0 0 0 0 0
440 450 14 0 0 0 0 0 0 0 0 0 0
450 460 15 1 0 0 0 0 0 0 0 0 0
460 470 16 2 0 0 0 0 0 0 0 0 0
470 480 17 3 0 0 0 0 0 0 0 0 0
480 490 18 4 0 0 0 0 0 0 0 0 0
490 500 19 5 0 0 0 0 0 0 0 0 0
500 520 20 7 0 0 0 0 0 0 0 0 0
520 540 22 9 0 0 0 0 0 0 0 0 0
540 560 24 11 0 0 0 0 0 0 0 0 0
560 580 26 13 0 0 0 0 0 0 0 0 0
580 600 28 15 1 0 0 0 0 0 0 0 0
600 620 30 17 3 0 0 0 0 0 0 0 0
620 640 32 19 5 0 0 0 0 0 0 0 0
640 660 34 21 7 0 0 0 0 0 0 0 0
660 680 36 23 9 0 0 0 0 0 0 0 0
680 700 38 25 11 0 0 0 0 0 0 0 0
700 720 40 27 13 0 0 0 0 0 0 0 0
720 740 42 29 15 2 0 0 0 0 0 0 0
740 760 44 31 17 4 0 0 0 0 0 0 0
760 780 46 33 19 6 0 0 0 0 0 0 0
780 800 48 35 21 8 0 0 0 0 0 0 0
800 820 50 37 23 10 0 0 0 0 0 0 0
820 840 52 39 25 12 0 0 0 0 0 0 0
840 860 54 41 27 14 0 0 0 0 0 0 0
860 880 56 43 29 16 2 0 0 0 0 0 0
880 900 58 45 31 18 4 0 0 0 0 0 0
900 920 60 47 33 20 6 0 0 0 0 0 0
920 940 63 49 35 22 8 0 0 0 0 0 0
940 960 66 51 37 24 10 0 0 0 0 0 0
960 980 69 53 39 26 12 0 0 0 0 0 0
980 1,000 72 55 41 28 14 1 0 0 0 0 0
1,000 1,020 75 57 43 30 16 3 0 0 0 0 0
1,020 1,040 78 59 45 32 18 5 0 0 0 0 0
1,040 1,060 81 61 47 34 20 7 0 0 0 0 0
1,060 1,080 84 64 49 36 22 9 0 0 0 0 0
1,080 1,100 87 67 51 38 24 11 0 0 0 0 0
1,100 1,120 90 70 53 40 26 13 0 0 0 0 0
1,120 1,140 93 73 55 42 28 15 1 0 0 0 0
1,140 1,160 96 76 57 44 30 17 3 0 0 0 0
1,160 1,180 99 79 59 46 32 19 5 0 0 0 0
1,180 1,200 102 82 62 48 34 21 7 0 0 0 0
1,200 1,220 105 85 65 50 36 23 9 0 0 0 0
1,220 1,240 108 88 68 52 38 25 11 0 0 0 0
1,240 1,260 111 91 71 54 40 27 13 0 0 0 0
1,260 1,280 114 94 74 56 42 29 15 2 0 0 0
1,280 1,300 117 97 77 58 44 31 17 4 0 0 0
1,300 1,320 120 100 80 60 46 33 19 6 0 0 0
1,320 1,340 123 103 83 63 48 35 21 8 0 0 0
1,340 1,360 126 106 86 66 50 37 23 10 0 0 0
1,360 1,380 129 109 89 69 52 39 25 12 0 0 0
$1,380 $1,400 $132 $112 $92 $72 $54 $41 $27 $14 $1 $0 $0
1,400 1,420 135 115 95 75 56 43 29 16 3 0 0
1,420 1,440 138 118 98 78 58 45 31 18 5 0 0
1,440 1,460 141 121 101 81 61 47 33 20 7 0 0
1,460 1,480 144 124 104 84 64 49 35 22 9 0 0
1,480 1,500 147 127 107 87 67 51 37 24 11 0 0
1,500 1,520 150 130 110 90 70 53 39 26 13 0 0
1,520 1,540 153 133 113 93 73 55 41 28 15 1 0
1,540 1,560 156 136 116 96 76 57 43 30 17 3 0
1,560 1,580 159 139 119 99 79 59 45 32 19 5 0
1,580 1,600 162 142 122 102 82 61 47 34 21 7 0
1,600 1,620 165 145 125 105 85 64 49 36 23 9 0
1,620 1,640 168 148 128 108 88 67 51 38 25 11 0
1,640 1,660 171 151 131 111 91 70 53 40 27 13 0
1,660 1,680 174 154 134 114 94 73 55 42 29 15 2
1,680 1,700 177 157 137 117 97 76 57 44 31 17 4
1,700 1,720 180 160 140 120 100 79 59 46 33 19 6
1,720 1,740 183 163 143 123 103 82 62 48 35 21 8
1,740 1,760 186 166 146 126 106 85 65 50 37 23 10
1,760 1,780 189 169 149 129 109 88 68 52 39 25 12
1,780 1,800 192 172 152 132 112 91 71 54 41 27 14
1,800 1,820 195 175 155 135 115 94 74 56 43 29 16
1,820 1,840 198 178 158 138 118 97 77 58 45 31 18
1,840 1,860 201 181 161 141 121 100 80 60 47 33 20
1,860 1,880 204 184 164 144 124 103 83 63 49 35 22
1,880 1,900 207 187 167 147 127 106 86 66 51 37 24
1,900 1,920 210 190 170 150 130 109 89 69 53 39 26
1,920 1,940 213 193 173 153 133 112 92 72 55 41 28
1,940 1,960 216 196 176 156 136 115 95 75 57 43 30
1,960 1,980 219 199 179 159 139 118 98 78 59 45 32
1,980 2,000 222 202 182 162 142 121 101 81 61 47 34
2,000 2,020 225 205 185 165 145 124 104 84 64 49 36
2,020 2,040 228 208 188 168 148 127 107 87 67 51 38
2,040 2,060 231 211 191 171 151 130 110 90 70 53 40
2,060 2,080 234 214 194 174 154 133 113 93 73 55 42
2,080 2,100 237 217 197 177 157 136 116 96 76 57 44
2,100 2,120 240 220 200 180 160 139 119 99 79 59 46
2,120 2,140 243 223 203 183 163 142 122 102 82 62 48
2,140 2,160 246 226 206 186 166 145 125 105 85 65 50
2,160 2,180 249 229 209 189 169 148 128 108 88 68 52
2,180 2,200 252 232 212 192 172 151 131 111 91 71 54
2,200 2,220 255 235 215 195 175 154 134 114 94 74 56
2,220 2,240 258 238 218 198 178 157 137 117 97 77 58
2,240 2,260 261 241 221 201 181 160 140 120 100 80 60
2,260 2,280 264 244 224 204 184 163 143 123 103 83 63
2,280 2,300 267 247 227 207 187 166 146 126 106 86 66
2,300 2,320 270 250 230 210 190 169 149 129 109 89 69
2,320 2,340 273 253 233 213 193 172 152 132 112 92 72
2,340 2,360 276 256 236 216 196 175 155 135 115 95 75
2,360 2,380 279 259 239 219 199 178 158 138 118 98 78
2,380 2,400 282 262 242 222 202 181 161 141 121 101 81
2,400 2,420 285 265 245 225 205 184 164 144 124 104 84
2,420 2,440 288 268 248 228 208 187 167 147 127 107 87
2,440 2,460 291 271 251 231 211 190 170 150 130 110 90
2,460 2,480 294 274 254 234 214 193 173 153 133 113 93
2,480 2,500 297 277 257 237 217 196 176 156 136 116 96
2,500 2,520 300 280 260 240 220 199 179 159 139 119 99
2,520 2,540 303 283 263 243 223 202 182 162 142 122 102
2,540 2,560 306 286 266 246 226 205 185 165 145 125 105
2,560 2,580 309 289 269 249 229 208 188 168 148 128 108
2,580 2,600 312 292 272 252 232 211 191 171 151 131 111
2,600 2,620 315 295 275 255 235 214 194 174 154 134 114
2,620 2,640 318 298 278 258 238 217 197 177 157 137 117
2,640 2,660 321 301 281 261 241 220 200 180 160 140 120
2,660 2,680 324 304 284 264 244 223 203 183 163 143 123
2,680 2,700 327 307 287 267 247 226 206 186 166 146 126
                         
$2,700 and over Use Table 2(b) for a MARRIED person on page 38. Also see the instructions on page 36.
                         

SINGLE Persons— SEMIMONTHLY Payroll Period (For Wages Paid in 2008)

If 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 1 0 0 0 0 0 0 0 0 0 0
120 125 1 0 0 0 0 0 0 0 0 0 0
125 130 2 0 0 0 0 0 0 0 0 0 0
130 135 2 0 0 0 0 0 0 0 0 0 0
135 140 3 0 0 0 0 0 0 0 0 0 0
140 145 3 0 0 0 0 0 0 0 0 0 0
145 150 4 0 0 0 0 0 0 0 0 0 0
150 155 4 0 0 0 0 0 0 0 0 0 0
155 160 5 0 0 0 0 0 0 0 0 0 0
160 165 5 0 0 0 0 0 0 0 0 0 0
165 170 6 0 0 0 0 0 0 0 0 0 0
170 175 6 0 0 0 0 0 0 0 0 0 0
175 180 7 0 0 0 0 0 0 0 0 0 0
180 185 7 0 0 0 0 0 0 0 0 0 0
185 190 8 0 0 0 0 0 0 0 0 0 0
190 195 8 0 0 0 0 0 0 0 0 0 0
195 200 9 0 0 0 0 0 0 0 0 0 0
200 205 9 0 0 0 0 0 0 0 0 0 0
205 210 10 0 0 0 0 0 0 0 0 0 0
210 215 10 0 0 0 0 0 0 0 0 0 0
215 220 11 0 0 0 0 0 0 0 0 0 0
220 225 11 0 0 0 0 0 0 0 0 0 0
225 230 12 0 0 0 0 0 0 0 0 0 0
230 235 12 0 0 0 0 0 0 0 0 0 0
235 240 13 0 0 0 0 0 0 0 0 0 0
240 245 13 0 0 0 0 0 0 0 0 0 0
245 250 14 0 0 0 0 0 0 0 0 0 0
250 260 14 0 0 0 0 0 0 0 0 0 0
260 270 15 1 0 0 0 0 0 0 0 0 0
270 280 16 2 0 0 0 0 0 0 0 0 0
280 290 17 3 0 0 0 0 0 0 0 0 0
290 300 18 4 0 0 0 0 0 0 0 0 0
300 310 19 5 0 0 0 0 0 0 0 0 0
310 320 20 6 0 0 0 0 0 0 0 0 0
320 330 21 7 0 0 0 0 0 0 0 0 0
330 340 22 8 0 0 0 0 0 0 0 0 0
340 350 23 9 0 0 0 0 0 0 0 0 0
350 360 24 10 0 0 0 0 0 0 0 0 0
360 370 25 11 0 0 0 0 0 0 0 0 0
370 380 26 12 0 0 0 0 0 0 0 0 0
380 390 27 13 0 0 0 0 0 0 0 0 0
390 400 28 14 0 0 0 0 0 0 0 0 0
400 410 29 15 0 0 0 0 0 0 0 0 0
410 420 30 16 1 0 0 0 0 0 0 0 0
420 430 31 17 2 0 0 0 0 0 0 0 0
430 440 33 18 3 0 0 0 0 0 0 0 0
440 450 34 19 4 0 0 0 0 0 0 0 0
450 460 36 20 5 0 0 0 0 0 0 0 0
460 470 37 21 6 0 0 0 0 0 0 0 0
470 480 39 22 7 0 0 0 0 0 0 0 0
480 490 40 23 8 0 0 0 0 0 0 0 0
490 500 42 24 9 0 0 0 0 0 0 0 0
500 520 44 25 11 0 0 0 0 0 0 0 0
520 540 47 27 13 0 0 0 0 0 0 0 0
540 560 50 29 15 0 0 0 0 0 0 0 0
560 580 53 31 17 2 0 0 0 0 0 0 0
580 600 56 34 19 4 0 0 0 0 0 0 0
600 620 59 37 21 6 0 0 0 0 0 0 0
620 640 62 40 23 8 0 0 0 0 0 0 0
640 660 65 43 25 10 0 0 0 0 0 0 0
660 680 68 46 27 12 0 0 0 0 0 0 0
680 700 71 49 29 14 0 0 0 0 0 0 0
700 720 74 52 31 16 2 0 0 0 0 0 0
720 740 77 55 33 18 4 0 0 0 0 0 0
740 760 80 58 36 20 6 0 0 0 0 0 0
760 780 83 61 39 22 8 0 0 0 0 0 0
780 800 86 64 42 24 10 0 0 0 0 0 0
800 820 89 67 45 26 12 0 0 0 0 0 0
820 840 92 70 48 28 14 0 0 0 0 0 0
$840 $860 $95 $73 $51 $30 $16 $1 $0 $0 $0 $0 $0
860 880 98 76 54 32 18 3 0 0 0 0 0
880 900 101 79 57 35 20 5 0 0 0 0 0
900 920 104 82 60 38 22 7 0 0 0 0 0
920 940 107 85 63 41 24 9 0 0 0 0 0
940 960 110 88 66 44 26 11 0 0 0 0 0
960 980 113 91 69 47 28 13 0 0 0 0 0
980 1,000 116 94 72 50 30 15 0 0 0 0 0
1,000 1,020 119 97 75 53 32 17 2 0 0 0 0
1,020 1,040 122 100 78 56 35 19 4 0 0 0 0
1,040 1,060 125 103 81 59 38 21 6 0 0 0 0
1,060 1,080 128 106 84 62 41 23 8 0 0 0 0
1,080 1,100 131 109 87 65 44 25 10 0 0 0 0
1,100 1,120 134 112 90 68 47 27 12 0 0 0 0
1,120 1,140 137 115 93 71 50 29 14 0 0 0 0
1,140 1,160 140 118 96 74 53 31 16 2 0 0 0
1,160 1,180 143 121 99 77 56 34 18 4 0 0 0
1,180 1,200 146 124 102 80 59 37 20 6 0 0 0
1,200 1,220 149 127 105 83 62 40 22 8 0 0 0
1,220 1,240 152 130 108 86 65 43 24 10 0 0 0
1,240 1,260 155 133 111 89 68 46 26 12 0 0 0
1,260 1,280 158 136 114 92 71 49 28 14 0 0 0
1,280 1,300 161 139 117 95 74 52 30 16 1 0 0
1,300 1,320 164 142 120 98 77 55 33 18 3 0 0
1,320 1,340 167 145 123 101 80 58 36 20 5 0 0
1,340 1,360 170 148 126 104 83 61 39 22 7 0 0
1,360 1,380 173 151 129 107 86 64 42 24 9 0 0
1,380 1,400 176 154 132 110 89 67 45 26 11 0 0
1,400 1,420 179 157 135 113 92 70 48 28 13 0 0
1,420 1,440 184 160 138 116 95 73 51 30 15 1 0
1,440 1,460 189 163 141 119 98 76 54 32 17 3 0
1,460 1,480 194 166 144 122 101 79 57 35 19 5 0
1,480 1,500 199 169 147 125 104 82 60 38 21 7 0
1,500 1,520 204 172 150 128 107 85 63 41 23 9 0
1,520 1,540 209 175 153 131 110 88 66 44 25 11 0
1,540 1,560 214 178 156 134 113 91 69 47 27 13 0
1,560 1,580 219 182 159 137 116 94 72 50 29 15 0
1,580 1,600 224 187 162 140 119 97 75 53 31 17 2
1,600 1,620 229 192 165 143 122 100 78 56 34 19 4
1,620 1,640 234 197 168 146 125 103 81 59 37 21 6
1,640 1,660 239 202 171 149 128 106 84 62 40 23 8
1,660 1,680 244 207 174 152 131 109 87 65 43 25 10
1,680 1,700 249 212 177 155 134 112 90 68 46 27 12
1,700 1,720 254 217 181 158 137 115 93 71 49 29 14
1,720 1,740 259 222 186 161 140 118 96 74 52 31 16
1,740 1,760 264 227 191 164 143 121 99 77 55 33 18
1,760 1,780 269 232 196 167 146 124 102 80 58 36 20
1,780 1,800 274 237 201 170 149 127 105 83 61 39 22
1,800 1,820 279 242 206 173 152 130 108 86 64 42 24
1,820 1,840 284 247 211 176 155 133 111 89 67 45 26
1,840 1,860 289 252 216 179 158 136 114 92 70 48 28
1,860 1,880 294 257 221 184 161 139 117 95 73 51 30
1,880 1,900 299 262 226 189 164 142 120 98 76 54 32
1,900 1,920 304 267 231 194 167 145 123 101 79 57 35
1,920 1,940 309 272 236 199 170 148 126 104 82 60 38
1,940 1,960 314 277 241 204 173 151 129 107 85 63 41
1,960 1,980 319 282 246 209 176 154 132 110 88 66 44
1,980 2,000 324 287 251 214 179 157 135 113 91 69 47
2,000 2,020 329 292 256 219 183 160 138 116 94 72 50
2,020 2,040 334 297 261 224 188 163 141 119 97 75 53
2,040 2,060 339 302 266 229 193 166 144 122 100 78 56
2,060 2,080 344 307 271 234 198 169 147 125 103 81 59
2,080 2,100 349 312 276 239 203 172 150 128 106 84 62
2,100 2,120 354 317 281 244 208 175 153 131 109 87 65
2,120 2,140 359 322 286 249 213 178 156 134 112 90 68
                         
$2,140 and over Use Table 3(a) for a SINGLE person on page 38. Also see the instructions on page 36.
                         

MARRIED Persons— SEMIMONTHLY Payroll Period (For Wages Paid in 2008)

If 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 $270 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
270 280 0 0 0 0 0 0 0 0 0 0 0
280 290 0 0 0 0 0 0 0 0 0 0 0
290 300 0 0 0 0 0 0 0 0 0 0 0
300 310 0 0 0 0 0 0 0 0 0 0 0
310 320 0 0 0 0 0 0 0 0 0 0 0
320 330 0 0 0 0 0 0 0 0 0 0 0
330 340 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 1 0 0 0 0 0 0 0 0 0
490 500 16 2 0 0 0 0 0 0 0 0 0
500 520 18 3 0 0 0 0 0 0 0 0 0
520 540 20 5 0 0 0 0 0 0 0 0 0
540 560 22 7 0 0 0 0 0 0 0 0 0
560 580 24 9 0 0 0 0 0 0 0 0 0
580 600 26 11 0 0 0 0 0 0 0 0 0
600 620 28 13 0 0 0 0 0 0 0 0 0
620 640 30 15 1 0 0 0 0 0 0 0 0
640 660 32 17 3 0 0 0 0 0 0 0 0
660 680 34 19 5 0 0 0 0 0 0 0 0
680 700 36 21 7 0 0 0 0 0 0 0 0
700 720 38 23 9 0 0 0 0 0 0 0 0
720 740 40 25 11 0 0 0 0 0 0 0 0
740 760 42 27 13 0 0 0 0 0 0 0 0
760 780 44 29 15 0 0 0 0 0 0 0 0
780 800 46 31 17 2 0 0 0 0 0 0 0
800 820 48 33 19 4 0 0 0 0 0 0 0
820 840 50 35 21 6 0 0 0 0 0 0 0
840 860 52 37 23 8 0 0 0 0 0 0 0
860 880 54 39 25 10 0 0 0 0 0 0 0
880 900 56 41 27 12 0 0 0 0 0 0 0
900 920 58 43 29 14 0 0 0 0 0 0 0
920 940 60 45 31 16 1 0 0 0 0 0 0
940 960 62 47 33 18 3 0 0 0 0 0 0
960 980 64 49 35 20 5 0 0 0 0 0 0
980 1,000 66 51 37 22 7 0 0 0 0 0 0
1,000 1,020 69 53 39 24 9 0 0 0 0 0 0
1,020 1,040 72 55 41 26 11 0 0 0 0 0 0
1,040 1,060 75 57 43 28 13 0 0 0 0 0 0
1,060 1,080 78 59 45 30 15 1 0 0 0 0 0
1,080 1,100 81 61 47 32 17 3 0 0 0 0 0
1,100 1,120 84 63 49 34 19 5 0 0 0 0 0
1,120 1,140 87 65 51 36 21 7 0 0 0 0 0
1,140 1,160 90 68 53 38 23 9 0 0 0 0 0
1,160 1,180 93 71 55 40 25 11 0 0 0 0 0
1,180 1,200 96 74 57 42 27 13 0 0 0 0 0
1,200 1,220 99 77 59 44 29 15 0 0 0 0 0
1,220 1,240 102 80 61 46 31 17 2 0 0 0 0
1,240 1,260 105 83 63 48 33 19 4 0 0 0 0
1,260 1,280 108 86 65 50 35 21 6 0 0 0 0
1,280 1,300 111 89 67 52 37 23 8 0 0 0 0
1,300 1,320 114 92 70 54 39 25 10 0 0 0 0
1,320 1,340 117 95 73 56 41 27 12 0 0 0 0
1,340 1,360 120 98 76 58 43 29 14 0 0 0 0
1,360 1,380 123 101 79 60 45 31 16 2 0 0 0
1,380 1,400 126 104 82 62 47 33 18 4 0 0 0
1,400 1,420 129 107 85 64 49 35 20 6 0 0 0
$1,420 $1,440 $132 $110 $88 $66 $51 $37 $22 $8 $0 $0 $0
1,440 1,460 135 113 91 69 53 39 24 10 0 0 0
1,460 1,480 138 116 94 72 55 41 26 12 0 0 0
1,480 1,500 141 119 97 75 57 43 28 14 0 0 0
1,500 1,520 144 122 100 78 59 45 30 16 1 0 0
1,520 1,540 147 125 103 81 61 47 32 18 3 0 0
1,540 1,560 150 128 106 84 63 49 34 20 5 0 0
1,560 1,580 153 131 109 87 66 51 36 22 7 0 0
1,580 1,600 156 134 112 90 69 53 38 24 9 0 0
1,600 1,620 159 137 115 93 72 55 40 26 11 0 0
1,620 1,640 162 140 118 96 75 57 42 28 13 0 0
1,640 1,660 165 143 121 99 78 59 44 30 15 0 0
1,660 1,680 168 146 124 102 81 61 46 32 17 2 0
1,680 1,700 171 149 127 105 84 63 48 34 19 4 0
1,700 1,720 174 152 130 108 87 65 50 36 21 6 0
1,720 1,740 177 155 133 111 90 68 52 38 23 8 0
1,740 1,760 180 158 136 114 93 71 54 40 25 10 0
1,760 1,780 183 161 139 117 96 74 56 42 27 12 0
1,780 1,800 186 164 142 120 99 77 58 44 29 14 0
1,800 1,820 189 167 145 123 102 80 60 46 31 16 2
1,820 1,840 192 170 148 126 105 83 62 48 33 18 4
1,840 1,860 195 173 151 129 108 86 64 50 35 20 6
1,860 1,880 198 176 154 132 111 89 67 52 37 22 8
1,880 1,900 201 179 157 135 114 92 70 54 39 24 10
1,900 1,920 204 182 160 138 117 95 73 56 41 26 12
1,920 1,940 207 185 163 141 120 98 76 58 43 28 14
1,940 1,960 210 188 166 144 123 101 79 60 45 30 16
1,960 1,980 213 191 169 147 126 104 82 62 47 32 18
1,980 2,000 216 194 172 150 129 107 85 64 49 34 20
2,000 2,020 219 197 175 153 132 110 88 66 51 36 22
2,020 2,040 222 200 178 156 135 113 91 69 53 38 24
2,040 2,060 225 203 181 159 138 116 94 72 55 40 26
2,060 2,080 228 206 184 162 141 119 97 75 57 42 28
2,080 2,100 231 209 187 165 144 122 100 78 59 44 30
2,100 2,120 234 212 190 168 147 125 103 81 61 46 32
2,120 2,140 237 215 193 171 150 128 106 84 63 48 34
2,140 2,160 240 218 196 174 153 131 109 87 65 50 36
2,160 2,180 243 221 199 177 156 134 112 90 68 52 38
2,180 2,200 246 224 202 180 159 137 115 93 71 54 40
2,200 2,220 249 227 205 183 162 140 118 96 74 56 42
2,220 2,240 252 230 208 186 165 143 121 99 77 58 44
2,240 2,260 255 233 211 189 168 146 124 102 80 60 46
2,260 2,280 258 236 214 192 171 149 127 105 83 62 48
2,280 2,300 261 239 217 195 174 152 130 108 86 64 50
2,300 2,320 264 242 220 198 177 155 133 111 89 67 52
2,320 2,340 267 245 223 201 180 158 136 114 92 70 54
2,340 2,360 270 248 226 204 183 161 139 117 95 73 56
2,360 2,380 273 251 229 207 186 164 142 120 98 76 58
2,380 2,400 276 254 232 210 189 167 145 123 101 79 60
2,400 2,420 279 257 235 213 192 170 148 126 104 82 62
2,420 2,440 282 260 238 216 195 173 151 129 107 85 64
2,440 2,460 285 263 241 219 198 176 154 132 110 88 66
2,460 2,480 288 266 244 222 201 179 157 135 113 91 69
2,480 2,500 291 269 247 225 204 182 160 138 116 94 72
2,500 2,520 294 272 250 228 207 185 163 141 119 97 75
2,520 2,540 297 275 253 231 210 188 166 144 122 100 78
2,540 2,560 300 278 256 234 213 191 169 147 125 103 81
2,560 2,580 303 281 259 237 216 194 172 150 128 106 84
2,580 2,600 306 284 262 240 219 197 175 153 131 109 87
2,600 2,620 309 287 265 243 222 200 178 156 134 112 90
2,620 2,640 312 290 268 246 225 203 181 159 137 115 93
2,640 2,660 315 293 271 249 228 206 184 162 140 118 96
2,660 2,680 318 296 274 252 231 209 187 165 143 121 99
2,680 2,700 321 299 277 255 234 212 190 168 146 124 102
2,700 2,720 324 302 280 258 237 215 193 171 149 127 105
2,720 2,740 327 305 283 261 240 218 196 174 152 130 108
                         
$2,740 and over Use Table 3(b) for a MARRIED person on page 38. Also see the instructions on page 36.
                         

SINGLE Persons— MONTHLY Payroll Period (For Wages Paid in 2008)

If 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 0 0 0 0 0 0 0 0 0 0 0
230 240 1 0 0 0 0 0 0 0 0 0 0
240 250 2 0 0 0 0 0 0 0 0 0 0
250 260 3 0 0 0 0 0 0 0 0 0 0
260 270 4 0 0 0 0 0 0 0 0 0 0
270 280 5 0 0 0 0 0 0 0 0 0 0
280 290 6 0 0 0 0 0 0 0 0 0 0
290 300 7 0 0 0 0 0 0 0 0 0 0
300 320 9 0 0 0 0 0 0 0 0 0 0
320 340 11 0 0 0 0 0 0 0 0 0 0
340 360 13 0 0 0 0 0 0 0 0 0 0
360 380 15 0 0 0 0 0 0 0 0 0 0
380 400 17 0 0 0 0 0 0 0 0 0 0
400 420 19 0 0 0 0 0 0 0 0 0 0
420 440 21 0 0 0 0 0 0 0 0 0 0
440 460 23 0 0 0 0 0 0 0 0 0 0
460 480 25 0 0 0 0 0 0 0 0 0 0
480 500 27 0 0 0 0 0 0 0 0 0 0
500 520 29 0 0 0 0 0 0 0 0 0 0
520 540 31 2 0 0 0 0 0 0 0 0 0
540 560 33 4 0 0 0 0 0 0 0 0 0
560 580 35 6 0 0 0 0 0 0 0 0 0
580 600 37 8 0 0 0 0 0 0 0 0 0
600 640 40 11 0 0 0 0 0 0 0 0 0
640 680 44 15 0 0 0 0 0 0 0 0 0
680 720 48 19 0 0 0 0 0 0 0 0 0
720 760 52 23 0 0 0 0 0 0 0 0 0
760 800 56 27 0 0 0 0 0 0 0 0 0
800 840 60 31 2 0 0 0 0 0 0 0 0
840 880 64 35 6 0 0 0 0 0 0 0 0
880 920 70 39 10 0 0 0 0 0 0 0 0
920 960 76 43 14 0 0 0 0 0 0 0 0
960 1,000 82 47 18 0 0 0 0 0 0 0 0
1,000 1,040 88 51 22 0 0 0 0 0 0 0 0
1,040 1,080 94 55 26 0 0 0 0 0 0 0 0
1,080 1,120 100 59 30 0 0 0 0 0 0 0 0
1,120 1,160 106 63 34 4 0 0 0 0 0 0 0
1,160 1,200 112 68 38 8 0 0 0 0 0 0 0
1,200 1,240 118 74 42 12 0 0 0 0 0 0 0
1,240 1,280 124 80 46 16 0 0 0 0 0 0 0
1,280 1,320 130 86 50 20 0 0 0 0 0 0 0
1,320 1,360 136 92 54 24 0 0 0 0 0 0 0
1,360 1,400 142 98 58 28 0 0 0 0 0 0 0
1,400 1,440 148 104 62 32 3 0 0 0 0 0 0
1,440 1,480 154 110 67 36 7 0 0 0 0 0 0
1,480 1,520 160 116 73 40 11 0 0 0 0 0 0
1,520 1,560 166 122 79 44 15 0 0 0 0 0 0
1,560 1,600 172 128 85 48 19 0 0 0 0 0 0
1,600 1,640 178 134 91 52 23 0 0 0 0 0 0
1,640 1,680 184 140 97 56 27 0 0 0 0 0 0
1,680 1,720 190 146 103 60 31 2 0 0 0 0 0
1,720 1,760 196 152 109 65 35 6 0 0 0 0 0
1,760 1,800 202 158 115 71 39 10 0 0 0 0 0
1,800 1,840 208 164 121 77 43 14 0 0 0 0 0
1,840 1,880 214 170 127 83 47 18 0 0 0 0 0
1,880 1,920 220 176 133 89 51 22 0 0 0 0 0
1,920 1,960 226 182 139 95 55 26 0 0 0 0 0
1,960 2,000 232 188 145 101 59 30 1 0 0 0 0
2,000 2,040 238 194 151 107 63 34 5 0 0 0 0
2,040 2,080 244 200 157 113 69 38 9 0 0 0 0
2,080 2,120 250 206 163 119 75 42 13 0 0 0 0
2,120 2,160 256 212 169 125 81 46 17 0 0 0 0
2,160 2,200 262 218 175 131 87 50 21 0 0 0 0
2,200 2,240 268 224 181 137 93 54 25 0 0 0 0
2,240 2,280 274 230 187 143 99 58 29 0 0 0 0
2,280 2,320 280 236 193 149 105 62 33 4 0 0 0
2,320 2,360 286 242 199 155 111 67 37 8 0 0 0
2,360 2,400 292 248 205 161 117 73 41 12 0 0 0
2,400 2,440 298 254 211 167 123 79 45 16 0 0 0
$2,440 $2,480 $304 $260 $217 $173 $129 $85 $49 $20 $0 $0 $0
2,480 2,520 310 266 223 179 135 91 53 24 0 0 0
2,520 2,560 316 272 229 185 141 97 57 28 0 0 0
2,560 2,600 322 278 235 191 147 103 61 32 3 0 0
2,600 2,640 328 284 241 197 153 109 66 36 7 0 0
2,640 2,680 334 290 247 203 159 115 72 40 11 0 0
2,680 2,720 340 296 253 209 165 121 78 44 15 0 0
2,720 2,760 346 302 259 215 171 127 84 48 19 0 0
2,760 2,800 352 308 265 221 177 133 90 52 23 0 0
2,800 2,840 358 314 271 227 183 139 96 56 27 0 0
2,840 2,880 367 320 277 233 189 145 102 60 31 1 0
2,880 2,920 377 326 283 239 195 151 108 64 35 5 0
2,920 2,960 387 332 289 245 201 157 114 70 39 9 0
2,960 3,000 397 338 295 251 207 163 120 76 43 13 0
3,000 3,040 407 344 301 257 213 169 126 82 47 17 0
3,040 3,080 417 350 307 263 219 175 132 88 51 21 0
3,080 3,120 427 356 313 269 225 181 138 94 55 25 0
3,120 3,160 437 364 319 275 231 187 144 100 59 29 0
3,160 3,200 447 374 325 281 237 193 150 106 63 33 4
3,200 3,240 457 384 331 287 243 199 156 112 68 37 8
3,240 3,280 467 394 337 293 249 205 162 118 74 41 12
3,280 3,320 477 404 343 299 255 211 168 124 80 45 16
3,320 3,360 487 414 349 305 261 217 174 130 86 49 20
3,360 3,400 497 424 355 311 267 223 180 136 92 53 24
3,400 3,440 507 434 361 317 273 229 186 142 98 57 28
3,440 3,480 517 444 371 323 279 235 192 148 104 61 32
3,480 3,520 527 454 381 329 285 241 198 154 110 66 36
3,520 3,560 537 464 391 335 291 247 204 160 116 72 40
3,560 3,600 547 474 401 341 297 253 210 166 122 78 44
3,600 3,640 557 484 411 347 303 259 216 172 128 84 48
3,640 3,680 567 494 421 353 309 265 222 178 134 90 52
3,680 3,720 577 504 431 359 315 271 228 184 140 96 56
3,720 3,760 587 514 441 368 321 277 234 190 146 102 60
3,760 3,800 597 524 451 378 327 283 240 196 152 108 65
3,800 3,840 607 534 461 388 333 289 246 202 158 114 71
3,840 3,880 617 544 471 398 339 295 252 208 164 120 77
3,880 3,920 627 554 481 408 345 301 258 214 170 126 83
3,920 3,960 637 564 491 418 351 307 264 220 176 132 89
3,960 4,000 647 574 501 428 357 313 270 226 182 138 95
4,000 4,040 657 584 511 438 365 319 276 232 188 144 101
4,040 4,080 667 594 521 448 375 325 282 238 194 150 107
4,080 4,120 677 604 531 458 385 331 288 244 200 156 113
4,120 4,160 687 614 541 468 395 337 294 250 206 162 119
4,160 4,200 697 624 551 478 405 343 300 256 212 168 125
4,200 4,240 707 634 561 488 415 349 306 262 218 174 131
4,240 4,280 717 644 571 498 425 355 312 268 224 180 137
4,280 4,320 727 654 581 508 435 362 318 274 230 186 143
4,320 4,360 737 664 591 518 445 372 324 280 236 192 149
4,360 4,400 747 674 601 528 455 382 330 286 242 198 155
4,400 4,440 757 684 611 538 465 392 336 292 248 204 161
4,440 4,480 767 694 621 548 475 402 342 298 254 210 167
4,480 4,520 777 704 631 558 485 412 348 304 260 216 173
4,520 4,560 787 714 641 568 495 422 354 310 266 222 179
4,560 4,600 797 724 651 578 505 432 360 316 272 228 185
4,600 4,640 807 734 661 588 515 442 370 322 278 234 191
4,640 4,680 817 744 671 598 525 452 380 328 284 240 197
4,680 4,720 827 754 681 608 535 462 390 334 290 246 203
4,720 4,760 837 764 691 618 545 472 400 340 296 252 209
4,760 4,800 847 774 701 628 555 482 410 346 302 258 215
4,800 4,840 857 784 711 638 565 492 420 352 308 264 221
4,840 4,880 867 794 721 648 575 502 430 358 314 270 227
4,880 4,920 877 804 731 658 585 512 440 367 320 276 233
4,920 4,960 887 814 741 668 595 522 450 377 326 282 239
4,960 5,000 897 824 751 678 605 532 460 387 332 288 245
5,000 5,040 907 834 761 688 615 542 470 397 338 294 251
5,040 5,080 917 844 771 698 625 552 480 407 344 300 257
                         
$5,080 and over Use Table 4(a) for a SINGLE person on page 38. Also see the instructions on page 36.
                         

MARRIED Persons— MONTHLY Payroll Period (For Wages Paid in 2008)

If 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 $540 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
540 560 0 0 0 0 0 0 0 0 0 0 0
560 580 0 0 0 0 0 0 0 0 0 0 0
580 600 0 0 0 0 0 0 0 0 0 0 0
600 640 0 0 0 0 0 0 0 0 0 0 0
640 680 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 2 0 0 0 0 0 0 0 0 0
1,000 1,040 35 6 0 0 0 0 0 0 0 0 0
1,040 1,080 39 10 0 0 0 0 0 0 0 0 0
1,080 1,120 43 14 0 0 0 0 0 0 0 0 0
1,120 1,160 47 18 0 0 0 0 0 0 0 0 0
1,160 1,200 51 22 0 0 0 0 0 0 0 0 0
1,200 1,240 55 26 0 0 0 0 0 0 0 0 0
1,240 1,280 59 30 1 0 0 0 0 0 0 0 0
1,280 1,320 63 34 5 0 0 0 0 0 0 0 0
1,320 1,360 67 38 9 0 0 0 0 0 0 0 0
1,360 1,400 71 42 13 0 0 0 0 0 0 0 0
1,400 1,440 75 46 17 0 0 0 0 0 0 0 0
1,440 1,480 79 50 21 0 0 0 0 0 0 0 0
1,480 1,520 83 54 25 0 0 0 0 0 0 0 0
1,520 1,560 87 58 29 0 0 0 0 0 0 0 0
1,560 1,600 91 62 33 4 0 0 0 0 0 0 0
1,600 1,640 95 66 37 8 0 0 0 0 0 0 0
1,640 1,680 99 70 41 12 0 0 0 0 0 0 0
1,680 1,720 103 74 45 16 0 0 0 0 0 0 0
1,720 1,760 107 78 49 20 0 0 0 0 0 0 0
1,760 1,800 111 82 53 24 0 0 0 0 0 0 0
1,800 1,840 115 86 57 28 0 0 0 0 0 0 0
1,840 1,880 119 90 61 32 3 0 0 0 0 0 0
1,880 1,920 123 94 65 36 7 0 0 0 0 0 0
1,920 1,960 127 98 69 40 11 0 0 0 0 0 0
1,960 2,000 132 102 73 44 15 0 0 0 0 0 0
2,000 2,040 138 106 77 48 19 0 0 0 0 0 0
2,040 2,080 144 110 81 52 23 0 0 0 0 0 0
2,080 2,120 150 114 85 56 27 0 0 0 0 0 0
2,120 2,160 156 118 89 60 31 2 0 0 0 0 0
2,160 2,200 162 122 93 64 35 6 0 0 0 0 0
2,200 2,240 168 126 97 68 39 10 0 0 0 0 0
2,240 2,280 174 130 101 72 43 14 0 0 0 0 0
2,280 2,320 180 136 105 76 47 18 0 0 0 0 0
2,320 2,360 186 142 109 80 51 22 0 0 0 0 0
2,360 2,400 192 148 113 84 55 26 0 0 0 0 0
2,400 2,440 198 154 117 88 59 30 0 0 0 0 0
2,440 2,480 204 160 121 92 63 34 4 0 0 0 0
2,480 2,520 210 166 125 96 67 38 8 0 0 0 0
2,520 2,560 216 172 129 100 71 42 12 0 0 0 0
2,560 2,600 222 178 135 104 75 46 16 0 0 0 0
2,600 2,640 228 184 141 108 79 50 20 0 0 0 0
2,640 2,680 234 190 147 112 83 54 24 0 0 0 0
2,680 2,720 240 196 153 116 87 58 28 0 0 0 0
2,720 2,760 246 202 159 120 91 62 32 3 0 0 0
2,760 2,800 252 208 165 124 95 66 36 7 0 0 0
2,800 2,840 258 214 171 128 99 70 40 11 0 0 0
2,840 2,880 264 220 177 133 103 74 44 15 0 0 0
2,880 2,920 270 226 183 139 107 78 48 19 0 0 0
2,920 2,960 276 232 189 145 111 82 52 23 0 0 0
2,960 3,000 282 238 195 151 115 86 56 27 0 0 0
3,000 3,040 288 244 201 157 119 90 60 31 2 0 0
3,040 3,080 294 250 207 163 123 94 64 35 6 0 0
3,080 3,120 300 256 213 169 127 98 68 39 10 0 0
3,120 3,160 306 262 219 175 131 102 72 43 14 0 0
3,160 3,200 312 268 225 181 137 106 76 47 18 0 0
3,200 3,240 318 274 231 187 143 110 80 51 22 0 0
$3,240 $3,280 $324 $280 $237 $193 $149 $114 $84 $55 $26 $0 $0
3,280 3,320 330 286 243 199 155 118 88 59 30 1 0
3,320 3,360 336 292 249 205 161 122 92 63 34 5 0
3,360 3,400 342 298 255 211 167 126 96 67 38 9 0
3,400 3,440 348 304 261 217 173 130 100 71 42 13 0
3,440 3,480 354 310 267 223 179 135 104 75 46 17 0
3,480 3,520 360 316 273 229 185 141 108 79 50 21 0
3,520 3,560 366 322 279 235 191 147 112 83 54 25 0
3,560 3,600 372 328 285 241 197 153 116 87 58 29 0
3,600 3,640 378 334 291 247 203 159 120 91 62 33 4
3,640 3,680 384 340 297 253 209 165 124 95 66 37 8
3,680 3,720 390 346 303 259 215 171 128 99 70 41 12
3,720 3,760 396 352 309 265 221 177 134 103 74 45 16
3,760 3,800 402 358 315 271 227 183 140 107 78 49 20
3,800 3,840 408 364 321 277 233 189 146 111 82 53 24
3,840 3,880 414 370 327 283 239 195 152 115 86 57 28
3,880 3,920 420 376 333 289 245 201 158 119 90 61 32
3,920 3,960 426 382 339 295 251 207 164 123 94 65 36
3,960 4,000 432 388 345 301 257 213 170 127 98 69 40
4,000 4,040 438 394 351 307 263 219 176 132 102 73 44
4,040 4,080 444 400 357 313 269 225 182 138 106 77 48
4,080 4,120 450 406 363 319 275 231 188 144 110 81 52
4,120 4,160 456 412 369 325 281 237 194 150 114 85 56
4,160 4,200 462 418 375 331 287 243 200 156 118 89 60
4,200 4,240 468 424 381 337 293 249 206 162 122 93 64
4,240 4,280 474 430 387 343 299 255 212 168 126 97 68
4,280 4,320 480 436 393 349 305 261 218 174 130 101 72
4,320 4,360 486 442 399 355 311 267 224 180 136 105 76
4,360 4,400 492 448 405 361 317 273 230 186 142 109 80
4,400 4,440 498 454 411 367 323 279 236 192 148 113 84
4,440 4,480 504 460 417 373 329 285 242 198 154 117 88
4,480 4,520 510 466 423 379 335 291 248 204 160 121 92
4,520 4,560 516 472 429 385 341 297 254 210 166 125 96
4,560 4,600 522 478 435 391 347 303 260 216 172 129 100
4,600 4,640 528 484 441 397 353 309 266 222 178 134 104
4,640 4,680 534 490 447 403 359 315 272 228 184 140 108
4,680 4,720 540 496 453 409 365 321 278 234 190 146 112
4,720 4,760 546 502 459 415 371 327 284 240 196 152 116
4,760 4,800 552 508 465 421 377 333 290 246 202 158 120
4,800 4,840 558 514 471 427 383 339 296 252 208 164 124
4,840 4,880 564 520 477 433 389 345 302 258 214 170 128
4,880 4,920 570 526 483 439 395 351 308 264 220 176 133
4,920 4,960 576 532 489 445 401 357 314 270 226 182 139
4,960 5,000 582 538 495 451 407 363 320 276 232 188 145
5,000 5,040 588 544 501 457 413 369 326 282 238 194 151
5,040 5,080 594 550 507 463 419 375 332 288 244 200 157
5,080 5,120 600 556 513 469 425 381 338 294 250 206 163
5,120 5,160 606 562 519 475 431 387 344 300 256 212 169
5,160 5,200 612 568 525 481 437 393 350 306 262 218 175
5,200 5,240 618 574 531 487 443 399 356 312 268 224 181
5,240 5,280 624 580 537 493 449 405 362 318 274 230 187
5,280 5,320 630 586 543 499 455 411 368 324 280 236 193
5,320 5,360 636 592 549 505 461 417 374 330 286 242 199
5,360 5,400 642 598 555 511 467 423 380 336 292 248 205
5,400 5,440 648 604 561 517 473 429 386 342 298 254 211
5,440 5,480 654 610 567 523 479 435 392 348 304 260 217
5,480 5,520 660 616 573 529 485 441 398 354 310 266 223
5,520 5,560 666 622 579 535 491 447 404 360 316 272 229
5,560 5,600 672 628 585 541 497 453 410 366 322 278 235
5,600 5,640 678 634 591 547 503 459 416 372 328 284 241
5,640 5,680 684 640 597 553 509 465 422 378 334 290 247
5,680 5,720 690 646 603 559 515 471 428 384 340 296 253
5,720 5,760 696 652 609 565 521 477 434 390 346 302 259
5,760 5,800 702 658 615 571 527 483 440 396 352 308 265
5,800 5,840 708 664 621 577 533 489 446 402 358 314 271
5,840 5,880 714 670 627 583 539 495 452 408 364 320 277
                         
$5,880 and over Use Table 4(b) for a MARRIED person on page 38. Also see the instructions on page 36.
                         

SINGLE Persons— DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid in 2008)

If 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 0 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 0 0 0 0 0 0 0 0 0 0
30 33 2 1 0 0 0 0 0 0 0 0 0
33 36 2 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 4 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 6 4 2 1 0 0 0 0 0 0
72 75 8 6 4 2 1 0 0 0 0 0 0
75 78 8 6 4 3 1 0 0 0 0 0 0
78 81 9 7 5 3 2 0 0 0 0 0 0
81 84 9 7 5 3 2 1 0 0 0 0 0
84 87 10 8 6 4 2 1 0 0 0 0 0
87 90 10 8 6 4 2 1 0 0 0 0 0
90 93 11 9 7 5 3 1 0 0 0 0 0
93 96 11 9 7 5 3 2 0 0 0 0 0
96 99 12 10 8 6 4 2 1 0 0 0 0
99 102 12 10 8 6 4 2 1 0 0 0 0
102 105 13 11 8 6 4 3 1 0 0 0 0
105 108 13 11 9 7 5 3 2 0 0 0 0
108 111 13 11 9 7 5 3 2 1 0 0 0
111 114 14 12 10 8 6 4 2 1 0 0 0
114 117 14 12 10 8 6 4 2 1 0 0 0
117 120 15 13 11 9 7 5 3 1 0 0 0
120 123 15 13 11 9 7 5 3 2 0 0 0
123 126 16 14 12 10 8 6 4 2 1 0 0
126 129 16 14 12 10 8 6 4 2 1 0 0
129 132 17 15 13 11 8 6 4 3 1 0 0
132 135 17 15 13 11 9 7 5 3 2 0 0
135 138 18 15 13 11 9 7 5 3 2 1 0
138 141 19 16 14 12 10 8 6 4 2 1 0
141 144 20 16 14 12 10 8 6 4 2 1 0
144 147 20 17 15 13 11 9 7 5 3 1 0
147 150 21 18 15 13 11 9 7 5 3 2 0
150 153 22 18 16 14 12 10 8 6 4 2 1
153 156 23 19 16 14 12 10 8 6 4 2 1
156 159 23 20 17 15 13 11 9 6 4 3 1
159 162 24 21 17 15 13 11 9 7 5 3 2
162 165 25 21 18 15 13 11 9 7 5 3 2
165 168 26 22 19 16 14 12 10 8 6 4 2
168 171 26 23 20 16 14 12 10 8 6 4 2
171 174 27 24 20 17 15 13 11 9 7 5 3
174 177 28 24 21 18 15 13 11 9 7 5 3
177 180 29 25 22 18 16 14 12 10 8 6 4
180 183 29 26 23 19 16 14 12 10 8 6 4
183 186 30 27 23 20 17 15 13 11 9 7 4
186 189 31 27 24 21 17 15 13 11 9 7 5
189 192 32 28 25 21 18 15 13 11 9 7 5
192 195 32 29 26 22 19 16 14 12 10 8 6
195 198 33 30 26 23 20 16 14 12 10 8 6
198 201 34 30 27 24 20 17 15 13 11 9 7
201 204 35 31 28 24 21 18 15 13 11 9 7
204 207 35 32 29 25 22 18 16 14 12 10 8
207 210 36 33 29 26 23 19 16 14 12 10 8
210 213 37 33 30 27 23 20 17 15 13 11 9
213 216 38 34 31 27 24 21 17 15 13 11 9
216 219 38 35 32 28 25 21 18 15 13 11 9
$219 $222 $39 $36 $32 $29 $26 $22 $19 $16 $14 $12 $10
222 225 40 36 33 30 26 23 20 16 14 12 10
225 228 41 37 34 30 27 24 20 17 15 13 11
228 231 41 38 35 31 28 24 21 18 15 13 11
231 234 42 39 35 32 29 25 22 19 16 14 12
234 237 43 39 36 33 29 26 23 19 16 14 12
237 240 44 40 37 33 30 27 23 20 17 15 13
240 243 44 41 38 34 31 27 24 21 17 15 13
243 246 45 42 38 35 32 28 25 22 18 16 13
246 249 46 42 39 36 32 29 26 22 19 16 14
249 252 47 43 40 36 33 30 26 23 20 16 14
252 255 47 44 41 37 34 30 27 24 20 17 15
255 258 48 45 41 38 35 31 28 25 21 18 15
258 261 49 45 42 39 35 32 29 25 22 19 16
261 264 50 46 43 39 36 33 29 26 23 19 16
264 267 50 47 44 40 37 33 30 27 23 20 17
267 270 51 48 44 41 38 34 31 28 24 21 17
270 273 52 48 45 42 38 35 32 28 25 22 18
273 276 53 49 46 42 39 36 32 29 26 22 19
276 279 53 50 47 43 40 36 33 30 26 23 20
279 282 54 51 47 44 41 37 34 31 27 24 20
282 285 55 51 48 45 41 38 35 31 28 25 21
285 288 56 52 49 45 42 39 35 32 29 25 22
288 291 56 53 50 46 43 39 36 33 29 26 23
291 294 57 54 50 47 44 40 37 34 30 27 23
294 297 58 54 51 48 44 41 38 34 31 28 24
297 300 59 55 52 48 45 42 38 35 32 28 25
300 303 59 56 53 49 46 42 39 36 32 29 26
303 306 60 57 53 50 47 43 40 37 33 30 26
306 309 61 57 54 51 47 44 41 37 34 31 27
309 312 62 58 55 51 48 45 41 38 35 31 28
312 315 62 59 56 52 49 45 42 39 35 32 29
315 318 63 60 56 53 50 46 43 40 36 33 29
318 321 64 60 57 54 50 47 44 40 37 34 30
321 324 65 61 58 54 51 48 44 41 38 34 31
324 327 66 62 59 55 52 48 45 42 38 35 32
327 330 67 63 59 56 53 49 46 43 39 36 32
330 333 68 64 60 57 53 50 47 43 40 37 33
333 336 68 65 61 57 54 51 47 44 41 37 34
336 339 69 65 62 58 55 51 48 45 41 38 35
339 341 70 66 62 59 55 52 49 45 42 39 35
341 343 70 67 63 59 56 53 49 46 43 39 36
343 345 71 67 63 60 56 53 50 46 43 40 36
345 347 72 68 64 60 57 54 50 47 44 40 37
347 349 72 68 65 61 57 54 51 47 44 41 37
349 351 73 69 65 61 58 55 51 48 45 41 38
351 353 73 69 66 62 58 55 52 48 45 42 38
353 355 74 70 66 62 59 56 52 49 46 42 39
355 357 74 71 67 63 59 56 53 49 46 43 39
357 359 75 71 67 64 60 57 53 50 47 43 40
359 361 76 72 68 64 60 57 54 50 47 44 40
361 363 76 72 69 65 61 58 54 51 48 44 41
363 365 77 73 69 65 62 58 55 51 48 45 41
365 367 77 73 70 66 62 59 55 52 49 45 42
367 369 78 74 70 66 63 59 56 52 49 46 42
369 371 78 75 71 67 63 60 56 53 50 46 43
371 373 79 75 71 68 64 60 57 53 50 47 43
373 375 79 76 72 68 64 61 57 54 51 47 44
375 377 80 76 72 69 65 61 58 54 51 48 44
377 379 81 77 73 69 65 62 58 55 52 48 45
379 381 81 77 74 70 66 62 59 55 52 49 45
381 383 82 78 74 70 67 63 59 56 53 49 46
383 385 82 78 75 71 67 63 60 56 53 50 46
385 387 83 79 75 71 68 64 60 57 54 50 47
387 389 83 80 76 72 68 65 61 57 54 51 47
389 391 84 80 76 73 69 65 61 58 55 51 48
                         
$391 and over Use Table 8(a) for a SINGLE person on page 39. Also see the instructions on page 36.
                         

MARRIED Persons— DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid in 2008)

If 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 $27 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 30 0 0 0 0 0 0 0 0 0 0 0
30 33 0 0 0 0 0 0 0 0 0 0 0
33 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 1 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 1 0 0 0 0 0 0 0 0
66 69 4 2 1 0 0 0 0 0 0 0 0
69 72 4 3 1 0 0 0 0 0 0 0 0
72 75 4 3 2 0 0 0 0 0 0 0 0
75 78 5 3 2 1 0 0 0 0 0 0 0
78 81 5 4 2 1 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 2 0 0 0 0 0 0 0
90 93 6 5 3 2 1 0 0 0 0 0 0
93 96 7 5 4 2 1 0 0 0 0 0 0
96 99 7 5 4 3 1 0 0 0 0 0 0
99 102 7 6 4 3 2 0 0 0 0 0 0
102 105 8 6 5 3 2 1 0 0 0 0 0
105 108 8 6 5 4 2 1 0 0 0 0 0
108 111 9 7 5 4 2 1 0 0 0 0 0
111 114 9 7 5 4 3 1 0 0 0 0 0
114 117 10 8 6 4 3 2 0 0 0 0 0
117 120 10 8 6 5 3 2 1 0 0 0 0
120 123 11 9 7 5 4 2 1 0 0 0 0
123 126 11 9 7 5 4 3 1 0 0 0 0
126 129 12 10 7 6 4 3 2 0 0 0 0
129 132 12 10 8 6 5 3 2 1 0 0 0
132 135 12 10 8 6 5 4 2 1 0 0 0
135 138 13 11 9 7 5 4 2 1 0 0 0
138 141 13 11 9 7 5 4 3 1 0 0 0
141 144 14 12 10 8 6 4 3 2 0 0 0
144 147 14 12 10 8 6 5 3 2 1 0 0
147 150 15 13 11 9 7 5 4 2 1 0 0
150 153 15 13 11 9 7 5 4 3 1 0 0
153 156 16 14 12 10 7 6 4 3 2 0 0
156 159 16 14 12 10 8 6 5 3 2 1 0
159 162 16 14 12 10 8 6 5 4 2 1 0
162 165 17 15 13 11 9 7 5 4 3 1 0
165 168 17 15 13 11 9 7 5 4 3 1 0
168 171 18 16 14 12 10 8 6 4 3 2 0
171 174 18 16 14 12 10 8 6 5 3 2 1
174 177 19 17 15 13 11 9 7 5 4 2 1
177 180 19 17 15 13 11 9 7 5 4 3 1
180 183 20 18 16 14 12 10 8 6 4 3 2
183 186 20 18 16 14 12 10 8 6 5 3 2
186 189 21 19 16 14 12 10 8 6 5 4 2
189 192 21 19 17 15 13 11 9 7 5 4 3
192 195 21 19 17 15 13 11 9 7 6 4 3
195 198 22 20 18 16 14 12 10 8 6 4 3
198 201 22 20 18 16 14 12 10 8 6 5 3
201 204 23 21 19 17 15 13 11 9 7 5 4
204 207 23 21 19 17 15 13 11 9 7 5 4
207 210 24 22 20 18 16 14 12 10 8 6 4
210 213 24 22 20 18 16 14 12 10 8 6 5
213 216 25 23 21 19 16 14 12 10 8 6 5
216 219 25 23 21 19 17 15 13 11 9 7 5
219 222 25 23 21 19 17 15 13 11 9 7 6
222 225 26 24 22 20 18 16 14 12 10 8 6
225 228 26 24 22 20 18 16 14 12 10 8 6
228 231 27 25 23 21 19 17 15 13 11 9 7
231 234 27 25 23 21 19 17 15 13 11 9 7
$234 $237 $28 $26 $24 $22 $20 $18 $16 $14 $12 $10 $8
237 240 28 26 24 22 20 18 16 14 12 10 8
240 243 29 27 25 23 21 19 17 14 12 10 8
243 246 29 27 25 23 21 19 17 15 13 11 9
246 249 30 28 25 23 21 19 17 15 13 11 9
249 252 30 28 26 24 22 20 18 16 14 12 10
252 255 30 28 26 24 22 20 18 16 14 12 10
255 258 31 29 27 25 23 21 19 17 15 13 11
258 261 31 29 27 25 23 21 19 17 15 13 11
261 264 32 30 28 26 24 22 20 18 16 14 12
264 267 32 30 28 26 24 22 20 18 16 14 12
267 270 33 31 29 27 25 23 21 19 17 14 12
270 273 33 31 29 27 25 23 21 19 17 15 13
273 276 34 32 30 28 25 23 21 19 17 15 13
276 279 34 32 30 28 26 24 22 20 18 16 14
279 282 35 32 30 28 26 24 22 20 18 16 14
282 285 36 33 31 29 27 25 23 21 19 17 15
285 288 36 33 31 29 27 25 23 21 19 17 15
288 291 37 34 32 30 28 26 24 22 20 18 16
291 294 38 34 32 30 28 26 24 22 20 18 16
294 297 39 35 33 31 29 27 25 23 21 19 17
297 300 39 36 33 31 29 27 25 23 21 19 17
300 303 40 37 34 32 30 28 26 23 21 19 17
303 306 41 37 34 32 30 28 26 24 22 20 18
306 309 42 38 35 32 30 28 26 24 22 20 18
309 312 42 39 36 33 31 29 27 25 23 21 19
312 315 43 40 36 33 31 29 27 25 23 21 19
315 318 44 40 37 34 32 30 28 26 24 22 20
318 321 45 41 38 34 32 30 28 26 24 22 20
321 324 45 42 39 35 33 31 29 27 25 23 21
324 327 46 43 39 36 33 31 29 27 25 23 21
327 330 47 43 40 37 34 32 30 28 26 23 21
330 333 48 44 41 37 34 32 30 28 26 24 22
333 336 48 45 42 38 35 32 30 28 26 24 22
336 339 49 46 42 39 36 33 31 29 27 25 23
339 341 50 46 43 40 36 33 31 29 27 25 23
341 343 50 47 43 40 37 34 32 30 28 26 24
343 345 51 47 44 41 37 34 32 30 28 26 24
345 347 51 48 44 41 38 34 32 30 28 26 24
347 349 52 48 45 42 38 35 32 30 28 26 24
349 351 52 49 45 42 39 35 33 31 29 27 25
351 353 53 49 46 43 39 36 33 31 29 27 25
353 355 53 50 46 43 40 36 33 31 29 27 25
355 357 54 50 47 44 40 37 34 32 30 28 26
357 359 54 51 47 44 41 37 34 32 30 28 26
359 361 55 51 48 45 41 38 34 32 30 28 26
361 363 55 52 48 45 42 38 35 33 31 29 27
363 365 56 52 49 46 42 39 35 33 31 29 27
365 367 56 53 49 46 43 39 36 33 31 29 27
367 369 57 53 50 47 43 40 36 33 31 29 27
369 371 57 54 50 47 44 40 37 34 32 30 28
371 373 58 54 51 48 44 41 37 34 32 30 28
373 375 58 55 51 48 45 41 38 35 32 30 28
375 377 59 55 52 49 45 42 38 35 33 31 29
377 379 59 56 52 49 46 42 39 36 33 31 29
379 381 60 56 53 50 46 43 39 36 33 31 29
381 383 60 57 53 50 47 43 40 37 34 32 30
383 385 61 57 54 51 47 44 40 37 34 32 30
385 387 61 58 54 51 48 44 41 38 34 32 30
387 389 62 58 55 52 48 45 41 38 35 32 30
389 391 62 59 55 52 49 45 42 39 35 33 31
391 393 63 59 56 53 49 46 42 39 36 33 31
393 395 63 60 56 53 50 46 43 40 36 33 31
395 397 64 60 57 54 50 47 43 40 37 34 32
397 399 64 61 57 54 51 47 44 41 37 34 32
399 401 65 61 58 55 51 48 44 41 38 34 32
                         
$401 and over Use Table 8(b) for a MARRIED person on page 39. Also see the instructions on page 36.
                         

Tables for Percentage Method of Advance EIC Payments

(For Wages Paid in 2008)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $165 20.40% of wages $0 $165 20.40% of wages $0 $82 20.40% of wages
$165 $302 $34 $165 $360 $34 $82 $180 $17
$302   $34 less 9.588% of wages in excess of $302 $360   $34 less 9.588% of wages in excess of $360 $180   $17 less 9.588% of wages in excess of $180
TABLE 2—BIWEEKLY Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $330 20.40% of wages $0 $330 20.40% of wages $0 $165 20.40% of wages
$330 $605 $67 $330 $720 $67 $165 $360 $34
$605   $67 less 9.588% of wages in excess of $605 $720   $67 less 9.588% of wages in excess of $720 $360   $34 less 9.588% of wages in excess of $360
TABLE 3—SEMIMONTHLY Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $357 20.40% of wages $0 $357 20.40% of wages $0 $178 20.40% of wages
$357 $655 $73 $357 $780 $73 $178 $390 $36
$655   $73 less 9.588% of wages in excess of $655 $780   $73 less 9.588% of wages in excess of $780 $390   $36 less 9.588% of wages in excess of $390
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $715 20.40% of wages $0 $715 20.40% of wages $0 $357 20.40% of wages
$715 $1,311 $146 $715 $1,561 $146 $357 $780 $73
$1,311   $146 less 9.588% of wages in excess of $1,311 $1,561   $146 less 9.588% of wages in excess of $1,561 $780   $73 less 9.588% of wages in excess of $780
                 

Tables for Percentage Method of Advance EIC Payments (continued)

(For Wages Paid in 2008)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $2,145 20.40% of wages $0 $2,145 20.40% of wages $0 $1,072 20.40% of wages
$2,145 $3,935 $438 $2,145 $4,685 $438 $1,072 $2,342 $219
$3,935   $438 less 9.588% of wages in excess of $3,935 $4,685   $438 less 9.588% of wages in excess of $4,685 $2,342   $219 less 9.588% of wages in excess of $2,342
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $4,290 20.40% of wages $0 $4,290 20.40% of wages $0 $2,145 20.40% of wages
$4,290 $7,870 $875 $4,290 $9,370 $875 $2,145 $4,685 $438
$7,870   $875 less 9.588% of wages in excess of $7,870 $9,370   $875 less 9.588% of wages in excess of $9,370 $4,685   $438 less 9.588% of wages in excess of $4,685
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is: If the amount of wages
(before deducting
withholding allowances) is:
The amount of payment to be made is:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $8,580 20.40% of wages $0 $8,580 20.40% of wages $0 $4,290 20.40% of wages
$8,580 $15,740 $1,750 $8,580 $18,740 $1,750 $4,290 $9,370 $875
$15,740   $1,750 less 9.588% of wages in excess of $15,740 $18,740   $1,750 less 9.588% of wages in excess of $18,740 $9,370   $875 less 9.588% of wages in excess of $9,370
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE or HEAD OF
HOUSEHOLD
(b) MARRIED Without Spouse
Filing Certificate
(c) MARRIED With Both Spouses
Filing Certificate
If the wages divided by
the number of days in
such period (before
deducting withholding allowances) are:
The amount of payment to be made is the following amount multiplied by the number of days in such period: If the wages divided by
the number of days in
such period (before
deducting withholding allowances) are:
The amount of payment to be made is the following amount multiplied by the number of days in such period: If the wages divided by
the number of days in
such period (before
deducting withholding allowances) are:
The amount of payment to be made is the following amount multiplied by the number of days in such period:
Over— But not over—   Over— But not over—   Over— But not over—  
$0 $33 20.40% of wages $0 $33 20.40% of wages $0 $16 20.40% of wages
$33 $60 $7 $33 $72 $7 $16 $36 $3
$60   $7 less 9.588% of wages in excess of $60 $72   $7 less 9.588% of wages in excess of $72 $36   $3 less 9.588% of wages in excess of $36
                 

Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2008)

WEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
$70 $75 $14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
$140 $145 $29
145 150 30
150 155 31
155 160 32
160 300 33
300 310 33
310 320 32
320 330 31
330 340 30
340 350 29
350 360 28
360 370 27
370 380 26
380 390 25
$390 $400 $24
400 410 23
410 420 22
420 430 21
430 440 20
440 450 20
450 460 19
460 470 18
470 480 17
480 490 16
490 500 15
500 510 14
510 520 13
520 530 12
$530 $540 $11
540 550 10
550 560 9
560 570 8
570 580 7
580 590 6
590 600 5
600 610 4
610 620 3
620 630 2
630 640 1
640 - - - 0

MARRIED Without Spouse Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
$70 $75 $14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
$140 $145 $29
145 150 30
150 155 31
155 160 32
160 360 33
360 370 33
370 380 32
380 390 31
390 400 30
400 410 29
410 420 28
420 430 27
430 440 26
440 450 25
$450 460 $24
460 470 23
470 480 22
480 490 21
490 500 20
500 510 19
510 520 18
520 530 17
530 540 16
540 550 15
550 560 15
560 570 14
570 580 13
580 590 12
$590 $600 $11
600 610 10
610 620 9
620 630 8
630 640 7
640 650 6
650 660 5
660 670 4
670 680 3
680 690 2
690 700 1
700 - - - 0

MARRIED With Both Spouses Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
$35 $40 $7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
$70 $75 $14
75 80 15
80 180 16
180 190 16
190 200 15
200 210 14
210 220 13
$220 $230 $12
230 240 11
240 250 10
250 260 9
260 270 8
270 280 7
280 290 6
$290 $300 $5
300 310 4
310 320 3
320 330 2
330 340 2
340 350 1
350 - - - 0

BIWEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
$60 $65 $12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
$120 $125 $24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
$180 $185 $37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
$240 $245 $49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
(continued on next page)

BIWEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD (continued)

Wages—   Payment
to be
made
At least But less than
$295 $300 $60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 605 66
605 615 66
615 625 65
625 635 64
635 645 64
645 655 63
655 665 62
655 675 61
675 685 60
685 695 59
$695 $705 $58
705 715 57
715 725 56
725 735 55
735 745 54
745 755 53
755 765 52
765 775 51
775 785 50
785 795 49
795 805 48
805 815 47
815 825 46
825 835 45
835 845 44
845 855 43
$855 $865 $42
865 875 41
875 885 40
885 895 40
895 905 39
905 915 38
915 925 37
925 935 36
935 945 35
945 955 34
955 965 33
965 975 32
975 985 31
985 995 30
995 1,005 29
1,005 1,015 28
$1,015 $1,025 $27
1,025 1,035 26
1,035 1,045 25
1,045 1,055 24
1,055 1,065 23
1.065 1,075 22
1,075 1,085 21
1,085 1,095 20
1,095 1,105 19
1,105 1,115 18
1,115 1,125 17
1,125 1,135 17
1,135 1,145 16
1,145 1,155 15
1,155 1,165 14
1,165 1,175 13
$1,175 $1,185 $12
1,185 1,195 11
1,195 1,205 10
1,205 1,215 9
1,215 1,225 8
1,225 1,235 7
1,235 1,245 6
1,245 1,255 5
1,255 1,265 4
1,265 1,275 3
1,275 1,285 2
1,285 1,295 1
1,295 - - - 0

MARRIED Without Spouse Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
$140 $145 $29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
$280 $285 $57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 720 66
720 730 66
730 740 65
740 750 65
750 760 64
760 770 63
770 780 62
780 790 61
790 800 60
800 810 59
810 820 58
820 830 57
830 840 56
840 850 55
850 860 54
860 870 53
870 880 52
880 890 51
890 900 50
$900 $910 $49
910 920 48
920 930 47
930 940 46
940 950 45
950 960 44
960 970 43
970 980 42
980 990 41
990 1,000 41
1,000 1,010 40
1,010 1,020 39
1,020 1,030 38
1,030 1,040 37
1,040 1,050 36
1,050 1,060 35
1,060 1,070 34
1,070 1,080 33
1,080 1,090 32
1,090 1,100 31
1,100 1,110 30
1,110 1,120 29
1,120 1,130 28
1,130 1,140 27
1,140 1,150 26
1,150 1,160 25
1,160 1,170 24
1,170 1,180 23
$1,180 $1,190 $22
1,190 1,200 21
1,200 1,210 20
1,210 1,220 19
1,220 1,230 18
1,230 1,240 18
1,240 1,250 17
1,250 1,260 16
1,260 1,270 15
1,270 1,280 14
1,280 1,290 13
1,290 1,300 12
1,300 1,310 11
1,310 1,320 10
1,320 1,330 9
1,330 1,340 8
1,340 1,350 7
1,350 1,360 6
1,360 1,370 5
1,370 1,380 4
1,380 1,390 3
1,390 1,400 2
1,400 1,410 1
1,410 - - - 0

MARRIED With Both Spouses Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
$70 $75 $14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
$140 $145 $29
145 150 30
150 155 31
155 160 32
160 360 33
360 370 33
370 380 32
380 390 31
390 400 30
400 410 29
410 420 28
420 430 27
430 440 26
440 450 25
$450 $460 $24
460 470 23
470 480 22
480 490 21
490 500 20
500 510 19
510 520 18
520 530 17
530 540 16
540 550 15
550 560 15
560 570 14
570 580 13
580 590 12
$590 $600 $11
600 610 10
610 620 9
620 630 8
630 640 7
640 650 6
650 660 5
660 670 4
670 680 3
680 690 2
690 700 1
700 - - - 0

SEMIMONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
$150 $155 $31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
$300 $305 $61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 655 72
655 665 72
665 675 71
675 685 70
685 695 69
695 705 68
705 715 67
715 725 66
725 735 65
735 745 64
745 755 63
755 765 62
765 775 61
775 785 61
785 795 60
795 805 59
805 815 58
815 825 57
825 835 56
$835 $845 $55
845 855 54
855 865 53
865 875 52
875 885 51
885 895 50
895 905 49
905 915 48
915 925 47
925 935 46
935 945 45
945 955 44
955 965 43
965 975 42
975 985 41
985 995 40
995 1,005 39
1,005 1,015 38
1,015 1,025 38
1,025 1,035 37
1,035 1,045 36
1,045 1,055 35
1,055 1,065 34
1,065 1,075 33
1,075 1,085 32
1,085 1,095 31
1,095 1,105 30
1,105 1,115 29
1,115 1,125 28
1,125 1,135 27
$1,135 $1,145 $26
1,145 1,155 25
1,155 1,165 24
1,165 1,175 23
1,175 1,185 22
1,185 1,195 21
1,195 1,205 20
1,205 1,215 19
1,215 1,225 18
1,225 1,235 17
1,235 1,245 16
1,245 1,255 15
1,255 1,265 15
1,265 1,275 14
1,275 1,285 13
1,285 1,295 12
1,295 1,305 11
1,305 1,315 10
1,315 1,325 9
1,325 1,335 8
1,335 1,345 7
1,345 1,355 6
1,355 1,365 5
1,365 1,375 4
1,375 1,385 3
1,385 1,395 2
1,395 1,405 1
1,405 - - - 0

MARRIED Without Spouse Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
$150 $155 $31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
$300 $305 $61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 780 72
780 790 72
790 800 71
800 810 70
810 820 69
820 830 68
830 840 67
840 850 66
850 860 65
860 870 64
870 880 63
880 890 62
890 900 61
900 910 61
910 920 60
920 930 59
930 940 58
940 950 57
950 960 56
$960 $970 $55
970 980 54
980 990 53
990 1,000 52
1,000 1,010 51
1,010 1,020 50
1,020 1,030 49
1,030 1,040 48
1,040 1,050 47
1,050 1,060 46
1,060 1,070 45
1,070 1,080 44
1,080 1,090 43
1,090 1,100 42
1,100 1,110 41
1,110 1,120 40
1,120 1,130 39
1,130 1,140 38
1,140 1,150 38
1,150 1,160 37
1,160 1,170 36
1,170 1,180 35
1,180 1,190 34
1,190 1,200 33
1,200 1,210 32
1,210 1,220 31
1,220 1,230 30
1,230 1,240 29
1,240 1,250 28
1,250 1,260 27
$1,260 $1,270 $26
1,270 1,280 25
1,280 1,290 24
1,290 1,300 23
1,300 1,310 22
1,310 1,320 21
1,320 1,330 20
1,330 1,340 19
1,340 1,350 18
1,350 1,360 17
1,360 1,370 16
1,370 1,380 15
1,380 1,390 15
1,390 1,400 14
1,400 1,410 13
1,410 1,420 12
1,420 1,430 11
1,430 1,440 10
1,440 1,450 9
1,450 1,460 8
1,460 1,470 7
1,470 1,480 6
1,480 1,490 5
1,490 1,500 4
1,500 1,510 3
1,510 1,520 2
1,520 1,530 1
1,530 - - - 0
     
 

SEMIMONTHLY Payroll Period
MARRIED With Both Spouses Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
$75 $80 $15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
$150 $155 $31
155 160 32
160 165 33
165 170 34
170 175 35
175 390 36
390 400 36
400 410 35
410 420 34
420 430 33
430 440 32
440 450 31
450 460 30
460 470 29
470 480 28
$480 $490 $27
490 500 26
500 510 25
510 520 24
520 530 23
530 540 22
540 550 21
550 560 20
560 570 19
570 580 18
580 590 17
590 600 16
600 610 15
610 620 14
620 630 13
$630 $640 $13
640 650 12
650 660 11
660 670 10
670 680 9
680 690 8
690 700 7
700 710 6
710 720 5
720 730 4
730 740 3
740 750 2
750 760 1
760 - - - 0

MONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
$225 $230 $46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 375 75
375 380 77
380 385 78
385 390 79
390 395 80
395 400 81
400 405 82
405 410 83
410 415 84
415 420 85
420 425 86
425 430 87
430 435 88
435 440 89
440 445 90
445 450 91
$450 $455 $92
455 460 93
460 465 94
465 470 95
470 475 96
475 480 97
480 485 98
485 490 99
490 495 100
495 500 101
500 505 102
505 510 103
510 515 104
515 520 105
520 525 106
525 530 107
530 535 108
535 540 109
540 545 110
545 550 111
550 555 112
555 560 113
560 565 114
565 570 115
570 575 116
575 580 117
580 585 118
585 590 119
590 595 120
595 600 121
600 605 122
605 610 123
610 615 124
615 620 125
620 625 126
625 630 128
630 635 129
635 640 130
640 645 131
645 650 132
650 655 133
655 660 134
660 665 135
665 670 136
670 675 137
$675 $680 $138
680 685 139
685 690 140
690 695 141
695 700 142
700 705 143
705 710 144
710 1,310 145
1,310 1,320 145
1,320 1,330 144
1,330 1,340 143
1,340 1,350 142
1,350 1,360 141
1,360 1,370 140
1,370 1,380 139
1,380 1,390 138
1,390 1,400 137
1,400 1,410 136
1,410 1,420 135
1,420 1,430 134
1,430 1,440 134
1,440 1,450 133
1,450 1,460 132
1,460 1,470 131
1,470 1,480 130
1,480 1,490 129
1,490 1,500 128
1,500 1,510 127
1,510 1,520 126
1,520 1,530 125
1,530 1,540 124
1,540 1,550 123
1,550 1,560 122
1,560 1,570 121
1,570 1,580 120
1,580 1,590 119
1,590 1,600 118
1,600 1,610 117
1,610 1,620 116
1,620 1,630 115
1,630 1,640 114
1,640 1,650 113
1,650 1,660 112
1,660 1,670 111
1,670 1,680 111
$1,680 $1,690 $110
1,690 1,700 109
1,700 1,710 108
1,710 1,720 107
1,720 1,730 106
1,730 1,740 105
1,740 1,750 104
1,750 1,760 103
1,760 1,770 102
1,770 1,780 101
1,780 1,790 100
1,790 1,800 99
1,800 1,810 98
1,810 1,820 97
1,820 1,830 96
1,830 1,840 95
1,840 1,850 94
1,850 1,860 93
1,860 1,870 92
1,870 1,880 91
1,880 1,890 90
1,890 1,900 89
1,900 1,910 88
1,910 1,920 88
1,920 1,930 87
1,930 1,940 86
1,940 1,950 85
1,950 1,960 84
1,960 1,970 83
1,970 1,980 82
1,980 1,990 81
1,990 2,000 80
2,000 2,010 79
2,010 2,020 78
2,020 2,030 77
2,030 2,040 76
2,040 2,050 75
2,050 2,060 74
2,060 2,070 73
2,070 2,080 72
2,080 2,090 71
2,090 2,100 70
2,100 2,110 69
2,110 2,120 68
2,120 2,130 67
(continued on next page)

MONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD (continued)

Wages—   Payment
to be
made
At least But less than
$2,130 $2,140 $66
2,140 2,150 65
2,150 2,160 64
2,160 2,170 64
2,170 2,180 63
2,180 2,190 62
2,190 2,200 61
2,200 2,210 60
2,210 2,220 59
2,220 2,230 58
2,230 2,240 57
2,240 2,250 56
2,250 2,260 55
2,260 2,270 54
$2,270 $2,280 53
2,280 2,290 52
2,290 2,300 51
2,300 2,310 50
2,310 2,320 49
2,320 2,330 48
2,330 2,340 47
2,340 2,350 46
2,350 2,360 45
2,360 2,370 44
2,370 2,380 43
2,380 2,390 42
2,390 2,400 41
2,400 2,410 41
$2,410 $2,420 $40
2,420 2,430 39
2,430 2,440 38
2,440 2,450 37
2,450 2,460 36
2,460 2,470 35
2,470 2,480 34
2,480 2,490 33
2,490 2,500 32
2,500 2,510 31
2,510 2,520 30
2,520 2,530 29
2,530 2,540 28
2,540 2,550 27
$2,550 $2,560 $26
2,560 2,570 25
2,570 2,580 24
2,580 2,590 23
2,590 2,600 22
2,600 2,610 21
2,610 2,620 20
2,620 2,630 19
2,630 2,640 18
2,640 2,650 18
2,650 2,660 17
2,660 2,670 16
2,670 2,680 15
2,680 2,690 14
$2,690 $2,700 $13
2,700 2,710 12
2,710 2,720 11
2,720 2,730 10
2,730 2,740 9
2,740 2,750 8
2,750 2,760 7
2,760 2,770 6
2,770 2,780 5
2,780 2,790 4
2,790 2,800 3
2,800 2,810 2
2,810 2,820 1
2,820 - - - 0

MARRIED Without Spouse Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
$225 $230 $46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 375 75
375 380 77
380 385 78
385 390 79
390 395 80
395 400 81
400 405 82
405 410 83
410 415 84
415 420 85
420 425 86
425 430 87
430 435 88
435 440 89
440 445 90
445 450 91
$450 $455 $92
455 460 93
460 465 94
465 470 95
470 475 96
475 480 97
480 485 98
485 490 99
490 495 100
495 500 101
500 505 102
505 510 103
510 515 104
515 520 105
520 525 106
525 530 107
530 535 108
535 540 109
540 545 110
545 550 111
550 555 112
555 560 113
560 565 114
565 570 115
570 575 116
575 580 117
580 585 118
585 590 119
590 595 120
595 600 121
600 605 122
605 610 123
610 615 124
615 620 125
620 625 126
625 630 128
630 635 129
635 640 130
640 645 131
645 650 132
650 655 133
655 660 134
660 665 135
665 670 136
670 675 137
$675 $680 $138
680 685 139
685 690 140
690 695 141
695 700 142
700 705 143
705 710 144
710 1,560 145
1,560 1,570 145
1,570 1,580 144
1,580 1,590 143
1,590 1,600 142
1,600 1,610 141
1,610 1,620 140
1,620 1,630 139
1,630 1,640 138
1,640 1,650 137
1,650 1,660 136
1,660 1,670 135
1,670 1,680 134
1,680 1,690 134
1,690 1,700 133
1,700 1,710 132
1,710 1,720 131
1,720 1,730 130
1,730 1,740 129
1,740 1,750 128
1,750 1,760 127
1,760 1,770 126
1,770 1,780 125
1,780 1,790 124
1,790 1,800 123
1,800 1,810 122
1,810 1,820 121
1,820 1,830 120
1,830 1,840 119
1,840 1,850 118
1,850 1,860 117
1,860 1,870 116
1,870 1,880 115
1,880 1,890 114
1,890 1,900 113
1,900 1,910 112
1,910 1,920 111
1,920 1,930 111
$1,930 $1,940 $110
1,940 1,950 109
1,950 1,960 108
1,960 1,970 107
1,970 1,980 106
1,980 1,990 105
1,990 2,000 104
2,000 2,010 103
2,010 2,020 102
2,020 2,030 101
2,030 2,040 100
2,040 2,050 99
2,050 2,060 98
2,060 2,070 97
2,070 2,080 96
2,080 2,090 95
2,090 2,100 94
2,100 2,110 93
2,110 2,120 92
2,120 2,130 91
2,130 2,140 90
2,140 2,150 89
2,150 2,160 88
2,160 2,170 88
2,170 2,180 87
2,180 2,190 86
2,190 2,200 85
2,200 2,210 84
2,210 2,220 83
2,220 2,230 82
2,230 2,240 81
2,240 2,250 80
2,250 2,260 79
2,260 2,270 78
2,270 2,280 77
2,280 2,290 76
2,290 2,300 75
2,300 2,310 74
2,310 2,320 73
2,320 2,330 72
2,330 2,340 71
2,340 2,350 70
2,350 2,360 69
2,360 2,370 68
2,370 2,380 67
(continued on next page)

MONTHLY Payroll Period
Married Without Spouse Filing Certificate (continued)

Wages—   Payment
to be
made
At least But less than
$2,380 $2,390 $66
2,390 2,400 65
2,400 2,410 64
2,410 2,420 64
2,420 2,430 63
2,430 2,440 62
2,440 2,450 61
2,450 2,460 60
2,460 2,470 59
2,470 2,480 58
2,480 2,490 57
2,490 2,500 56
2,500 2,510 55
2,510 2,520 54
$2,520 $2,530 $53
2,530 2,540 52
2,540 2,550 51
2,550 2,560 50
2,560 2,570 49
2,570 2,580 48
2,580 2,590 47
2,590 2,600 46
2,600 2,610 45
2,610 2,620 44
2,620 2,630 43
2,630 2,640 42
2,640 2,650 41
2,650 2,660 41
$2,660 $2,670 $40
2,670 2,680 39
2,680 2,690 38
2,690 2,700 37
2,700 2,710 36
2,710 2,720 35
2,720 2,730 34
2,730 2,740 33
2,740 2,750 32
2,750 2,760 31
2,760 2,770 30
2,770 2,780 29
2,780 2,790 28
2,790 2,800 27
$2,800 $2,810 $26
2,810 2,820 25
2,820 2,830 24
2,830 2,840 23
2,840 2,850 22
2,850 2,860 21
2,860 2,870 20
2,870 2,880 19
2,880 2,890 18
2,890 2,900 18
2,900 2,910 17
2,910 2,920 16
2,920 2,930 15
2,930 2,940 14
$2,940 $2,950 $13
2,950 2,960 12
2,960 2,970 11
2,970 2,980 10
2,980 2,990 9
2,990 3,000 8
3,000 3,010 7
3,010 3,020 6
3,020 3,030 5
3,030 3,040 4
3,040 3,050 3
3,050 3,060 2
3,060 3,070 1
3,070 - - - 0

MARRIED With Both Spouses Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
$150 $155 $31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
$300 $305 $61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 780 72
780 790 72
790 800 71
800 810 70
810 820 69
820 830 68
830 840 67
840 850 66
850 860 65
860 870 64
870 880 63
880 890 62
890 900 61
900 910 61
910 920 60
920 930 59
930 940 58
940 950 57
950 960 56
$960 $970 $55
970 980 54
980 990 53
990 1,000 52
1,000 1,010 51
1,010 1,020 50
1,020 1,030 49
1,030 1,040 48
1,040 1,050 47
1,050 1,060 46
1,060 1,070 45
1,070 1,080 44
1,080 1,090 43
1,090 1,100 42
1,100 1,110 41
1,110 1,120 40
1,120 1,130 39
1,130 1,140 38
1,140 1,150 38
1,150 1,160 37
1,160 1,170 36
1,170 1,180 35
1,180 1,190 34
1,190 1,200 33
1,200 1,210 32
1,210 1,220 31
1,220 1,230 30
1,230 1,240 29
1,240 1,250 28
1,250 1,260 27
$1,260 $1,270 $26
1,270 1,280 25
1,280 1,290 24
1,290 1,300 23
1,300 1,310 22
1,310 1,320 21
1,320 1,330 20
1,330 1,340 19
1,340 1,350 18
1,350 1,360 17
1,360 1,370 16
1,370 1,380 15
1,380 1,390 15
1,390 1,400 14
1,400 1,410 13
1,410 1,420 12
1,420 1,430 11
1,430 1,440 10
1,440 1,450 9
1,450 1,460 8
1,460 1,470 7
1,470 1,480 6
1,480 1,490 5
1,490 1.500 4
1,500 1,510 3
1,510 1,520 2
1,520 1,530 1
1,530 - - - 0

DAILY Payroll Period
SINGLE or HEAD OF HOUSEHOLD MARRIED Without Spouse Filing Certificate MARRIED With Both Spouses Filing Certificate

Wages—   Payment
to be
made
At least But less than
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 60 6
$60 $70 $6
70 80 5
80 90 4
90 100 3
100 110 2
110 120 1
120 - - - 0
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 70 6
$70 $80 $6
80 90 5
90 100 4
100 110 3
110 120 2
120 130 1
130 - - - 0
$0 $5 $0
5 10 1
10 15 2
15 35 3
     
$35 $45 $3
45 55 2
55 65 1
65 - - - 0

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