Publication 51 |
2008 Tax Year |
Publication 51 - Main Content
1. Taxpayer Identification Numbers
If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification
number (EIN) for yourself. Also, you will need the social security number (SSN) of each employee and the name of each employee
as shown on the employee's social security card.
Employer identification number (EIN).
An employer identification number (EIN) is a nine-digit number that the IRS issues. The digits are arranged as follows:
00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on
all of the items that you send to the IRS and SSA.
If you do not have an EIN, you may apply for one online. Go to the IRS website at www.irs.gov. Click on the tab for businesses and go to “ Employer ID Numbers”. Click on “ Apply for an EIN online” and then “ apply online now.” 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.
If you do not have an EIN by the time a return is due, write “ Applied For” and the date you applied for it in the space shown for the number. If you took over another employer's business, do not
use that employer's EIN.
See Depositing without an EIN in section 7 if you must make a tax deposit and you do not have an EIN.
You should have only one EIN. If you have more than one, and are not sure which one to use, call the toll-free Business
and Specialty Tax Line at 1-800-829-4933 (TTY/TDD users can call 1-800-829-4059). Provide the EINs that you have, the name
and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you
which EIN to use.
For more information, see Publication 1635, Understanding Your EIN, or Publication 583, Starting a Business and Keeping
Records.
When you receive your EIN.
If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled
in the Electronic Federal Tax Payment System (EFTPS). You will receive information in your Employer Identification Number
(EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN)
and instructions for activating your PIN. Call the toll-free number located in your “ How to Activate Your Enrollment” brochure to activate your enrollment and begin making your 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.
Social security number (SSN).
An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. You must obtain
each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. You
may, but are not required to, photocopy the social security card if the employee provides it. If you do not show the employee's
correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable
Cause Regulations and Requirements for Missing and Incorrect Name/TINs.
Applying for a social security card.
Any employee without a social security card can get one by completing Form SS-5, Application for a Social Security
Card, and submitting the necessary documentation to SSA. You can get Form SS-5 at SSA offices, by calling 1-800-772-1213,
or from the SSA website at www.socialsecurity.gov/online/ss-5.html. The employee must complete and sign Form SS-5; it cannot be filed by the employer. You may be asked to supply a letter to
accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.
Applying for a social security number.
If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form
W-2, enter “ Applied For” on the form. If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. When the
employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's
SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to five Forms W-2c per Form W-3c (up to 50 W-3c reports)
may be created and submitted to the SSA over the Internet. For more information, visit Social Security's Employer Reporting
Instructions and 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 he or she shows you an updated social
security card with the new name.
If SSA issues the employee a replacement card after a name change, or a new card with a different social security
number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form
W-2. It is not necessary to correct other years if the previous name and SSN was used for years before the most recent Form
W-2.
IRS individual taxpayer identification numbers (ITINs) for aliens.
Do not accept an individual taxpayer identification number (ITIN) in place of an SSN for either employee identification
or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who
are not eligible for U.S. employment. The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). However,
it begins with the number “ 9” and has either a “ 7” or “ 8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN).
An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is
currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under
Applying for a social security number on page 6. Do not use an ITIN in place of an SSN on Form W-2.
Verification of social security numbers.
The SSA offers employers and authorized reporting agents three methods for verifying employee SSNs.
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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 Social Security Numbers Online link.
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Telephone. Verify up to five names and numbers by calling 1-800-772-6270 or 1-800-772-1213.
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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.
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. Get Publication 15-A, Employer's Supplemental Tax Guide, for more
information on how to determine whether an individual providing services is an independent contractor or an employee.
You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment
tax returns. These requirements do not apply to amounts that you pay to independent contractors. The rules discussed in this
publication apply only to workers who are your employees.
In general, you are an employer of farmworkers if your employees:
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Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);
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Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and
equipment;
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Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known
as hurricane labor);
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Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a
group of up to 20 unincorporated operators, all of the commodity); or
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Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation
facilities.
For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries,
ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities,
and orchards.
Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural
commodities, such as a retail store or a greenhouse used primarily for display or storage.
The table on page 24, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.
If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on
his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written
agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for
yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.
If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners
in a partnership, whether or not you have a formal partnership agreement. See Publication 541, Partnerships, for more details.
The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its
employees.
Exception—Qualified joint venture.
If you and your spouse materially participate (see Material participation on page F-2 of the Instructions for Schedule F) as the only members of a jointly owned and operated business, and you file
a joint Form 1040, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Spouses
electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Either of the sole proprietor
spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse's sole proprietorship.
Exception—Community income.
If you and your spouse wholly own an unincorporated business as community property under the community property laws
of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse
who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead
of a partnership. See Exception—Qualified joint venture above.
Cash wages that you pay to employees for farmwork are subject to social security and Medicare taxes. If the wages are subject
to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for
FUTA tax, which is not withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks,
money orders, etc. Do not count as cash wages the value of food, lodging, and other noncash items.
For more information on what payments are considered taxable wages, see Publication 15 (Circular E).
Commodity wages.
Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding.
However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction
is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.
Family members.
Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare
taxes, federal income tax withholding, and FUTA tax. However, certain exemptions may apply for your child, spouse, or parent.
See the table, How Do Employment Taxes Apply to Farmwork, on page 24.
Household employees.
The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home
are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,700 in 2009.
Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by
your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:
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You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult
for at least 4 continuous weeks in a calendar quarter, and
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You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental
condition, cannot care for your child for at least 4 continuous weeks in the quarter.
For more information, see Publication 926, Household Employer's Tax Guide.
Wages for household work may not be a deductible farm expense. See Publication 225, Farmer's Tax Guide.
Share farmers and alien workers.
You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming
arrangements or on wages paid to alien workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality
Act on a temporary basis to perform agricultural labor (that is, “ H-2(A)” visa workers).
4. Social Security and Medicare Taxes
Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees.
The $150 Test or the $2,500 Test
All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes
and federal income tax withholding if either of the two tests below is met.
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You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework,
or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each
member is treated separately. Do not count wages paid by other employers.
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The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.
Exceptions.
The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual
cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if
you pay $2,500 or more in that year to all of your farmworkers if the farmworker:
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Is employed in agriculture as a hand-harvest laborer,
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Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,
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Commutes daily from his or her permanent home to the farm, and
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Had been employed in agriculture less than 13 weeks in the preceding calendar year.
Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether
wages that you pay to other farmworkers are subject to social security and Medicare taxes.
Social Security and Medicare Tax Withholding
For wages paid in 2009 the social security tax rate is 6.2%, for both the employee and employer, on the first $106,800 paid
to each employee. You must withhold at this rate from each employee and pay a matching amount.
The Medicare tax rate is 1.45% each for the employer and the employee on all wages. You must withhold at this rate from each
employee and pay a matching amount.
Employee share paid by employer.
If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without
withholding them from his or her wages, you may do so. If you do not withhold the taxes, however, you must still pay them.
Any employee social security and Medicare taxes that you pay is additional income to the employee. Include it in the employee's Form W-2,
box 1, but do not count it as social security and Medicare wages, boxes 3 and 5. Also, do not count the additional income
as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household
and non-agricultural employees. See section 7 of Publication 15-A.
Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such
as insurance companies. For details, see Publication 15-A.
Withholding social security and Medicare taxes on nonresident alien employees.
In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes
as you would for a U.S. citizen or resident alien. However, see Publication 515, Withholding of Tax on Nonresident Aliens
and Foreign Entities, for exceptions to this general rule.
Religious exemption.
An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed
to public insurance. This exemption is available only if both the employee and the employer are members of the sect.
For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious
Workers.
5. Federal Income Tax Withholding
Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social
security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare
taxes, union dues, insurance, etc. You may use one of several methods to determine the amount of federal income tax withholding.
They are discussed in section 13.
Form W-4.
To know how much federal income tax to withhold from employees' wages, you should have a Form W-4, Employee's Withholding
Allowance Certificate, on file for each employee. Encourage your employees to file an updated Form W-4 for 2009, especially
if they owed taxes or received a large refund when filing their 2008 tax return. Advise your employees to visit the IRS website
at www.irs.gov/individuals and select the “ IRS Withholding Calculator” link for help in determining how many withholding allowances to claim on their Form W-4. Ask each new employee to give you
a signed Form W-4 when starting work. Make the form effective with the first wage payment. If a new employee does not give
you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances.
Forms in Spanish.
You can provide Formulario W-4(SP), 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 579(SP), Cómo
Preparar la Declaración de Impuesto Federal.
Effective date of Form W-4.
A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4, do not adjust
withholding for pay periods before the effective date of the new form. Do not adjust withholding retroactively. For exceptions,
see Exemption from federal income tax withholding, IRS review of Forms W-4, and Invalid Forms W-4 later. If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period
ending on or after the 30th day from the date when you received the replacement Form W-4.
A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year.
Completing Form W-4.
The amount of federal income tax withholding is based on marital status and withholding allowances. Your employees
may not base their withholding amounts on a fixed dollar amount or percentage. However, the employee may specify a dollar
amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on
Form W-4.
Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that
they have enough withholding or to offset other sources of taxable income that are not subject to withholding.
Publication 505, Tax Withholding and Estimated Tax, contains detailed instructions for completing Form W-4. Along
with Form W-4, you may wish to order Publication 505 and Publication 919, How Do I Adjust My Tax Withholding, for your employees.
Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their
Form W-4. If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated
tax by filing Form 1040-ES, Estimated Tax for Individuals.
Exemption from federal income tax withholding.
Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income
tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages
are still subject to social security and Medicare taxes.
A Form W-4 claiming exemption from withholding is valid for only one 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.
Procedure for 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.
Under this procedure, you add an amount, as set forth in the chart below, to the nonresident alien employee's wages
solely for purposes of calculating the federal income tax withholding for each payroll period. You determine the amount to
be withheld by applying the federal income tax withholding tables to the amount of wages paid plus the additional chart amount.
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 employee's wages to calculate federal 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 for purposes of this procedure are added to wages solely for the purpose of calculating
the amount of federal 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 federal 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 federal 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 under the table.
The $102 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and 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 federal income tax withholding does not apply to a supplemental wage
payment (see Supplemental wages on page 12) if the 35% mandatory flat rate withholding applies or if the 25% 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:
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Not claim exemption from income tax withholding;
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Request withholding as if they are single, regardless of their actual marital status;
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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
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Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4.
If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter
nonresident alien status in lieu of writing “ Nonresident Alien” or “ NRA” above the dotted line on line 6.
Nonresident alien employees are no longer required to request additional withholding in the box for line 6 on Form W-4. However,
a nonresident alien employee may request additional withholding at his or her option.
Form 8233.
If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233,
Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien
Individual, with respect to the income exempt under the treaty, instead of Form W-4. See Publication 515 for details.
IRS review of requested Forms W-4.
In the past, you had to routinely send the IRS any Form W-4 claiming complete exemption from withholding if $200 or
more in weekly wages was expected or claiming more than 10 allowances. Employers no longer have to submit these Forms W-4
to the IRS. However, Forms W-4 are still subject to review. When we refer to Form W-4, the same rules apply to Formulario
W-4(SP), its Spanish translation.
You may receive a notice from the IRS requiring you to submit copies of Forms W-4. 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. You may also be directed to make
available for inspection by an IRS employee certain Forms W-4. The notice you receive from the IRS may relate to one or more
of your named employees. 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.
After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that
Form W-4 if it is valid (see Invalid Forms W-4 later). However, the IRS may later notify you in writing that the employee is not entitled to claim a complete exemption
from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice. The
notice will also specify the applicable marital status for purposes of calculating the required amount of withholding. You
are to withhold federal income tax based on the effective date shown on the notice using the maximum number of withholding
allowances and marital status specified in the notice (commonly referred to as a “ lock-in letter”).
Initial lock-in letter.
The IRS uses information reported on Form W-2, Wage and Tax Statement, to identify employees with withholding compliance
problems. In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may
issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted
for a specific employee. If the employee is employed by you as of the date of the notice, you must furnish the notice to the
employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the copy of the notice
to the employee.
Implementation of lock-in letter.
When you receive the notice specifying the maximum number of withholding allowances and marital status permitted,
you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for
any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin
the withholding on the basis of the notice permits the employee to contact the IRS.
Seasonal employees and employees not currently performing services.
If you receive a notice for an employee who is not currently performing services for you, you are still required to
furnish the notice to the employee and withhold based on the notice if:
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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.
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You reasonably expect the employee to resume services within 12 months of the date of the notice.
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The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment
after the leave of absence.
Termination and re-hire of employees.
If you are required to furnish and withhold based on the notice and the employment relationship is terminated after
the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income
tax withholding. You must also withhold based on the notice or modification notice (see Modification notice next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment
relationship.
Modification notice.
After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the
IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change
the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on effective
date specified in the modification notice.
Employee provides you a new Form W-4 after IRS notice.
After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete
exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding
that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new
Form W-4. You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies
you to withhold based on the new Form W-4. If the employee wants to put a new Form W-4 into effect that results in less withholding
than required, the employee must contact the IRS.
If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does
not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and
any additional withholding that results in more withholding than would result under the notice or modification notice, you
must withhold tax on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee
and withhold based on the IRS notice or modification notice.
Substitute Forms W-4.
You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or
exemption from withholding. Call the IRS at 1-800-829-3676 or visit 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 are prohibited from accepting a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing
to furnish a Form W-4. However, continue to use any valid Forms W-4 developed by your employees that you accepted before October
11, 2007.
Invalid Forms W-4.
Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the
employee certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or
she indicates in any way that it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You
may treat a Form W-4 as invalid if the employee wrote “ exempt” on line 7 and also entered a number on line 5 or an amount on line 6.
When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Tell the employee that it
is invalid and ask for another one. If the employee does not give you a valid one, withhold taxes as if the employee was single
and claiming no withholding allowances. However, if you have an earlier Form W-4 for this worker that is valid, withhold as
you did before.
For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at www.irs.gov/pub/irs-irbs/irb07-35.pdf.
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 (2009), Table 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.
How To Figure Federal Income Tax Withholding
There are several ways to figure federal income tax withholding.
-
Wage bracket tables. See page 22 for directions on how to use the tables.
-
Percentage method. See page 22 for directions on how to use the percentage method.
-
Alternative formula tables for percentage method withholding. See Publication 15-A.
-
Wage bracket percentage method withholding tables. See Publication 15-A.
-
Other alternative methods. See Publication 15-A.
Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket
percentage method tables in Publication 15-A useful.
If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.
Supplemental wages.
Supplemental wages are compensation paid to an employee in addition to the employee's regular wages. They include,
but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay
and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject
to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.
If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax
as if the total was a single payment for a regular payroll period.
If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the
federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular
wages.
-
If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year,
you can use one of the following methods for the supplemental wages.
-
Withhold a flat 25% (no other percentage allowed).
-
Add the supplemental wages to the concurrently paid regular wages, or, if there are no concurrently paid wages, to the most
recent payment of regular wages this year. Then figure the federal 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
are no concurrently paid regular wages but 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.
-
If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar
year, use method 1-b above. This would occur, for example, when the value of the employee's withholding allowances claimed
on Form W-4 is more than the wages.
Separate rules apply to any supplemental wages exceeding $1,000,000 that you pay to an individual during the year. See section
7 in Publication 15 (Circular E) for details.
Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject
to social security, Medicare, and FUTA taxes.
6. Advance Earned Income Credit (EIC) Payment
An employee who expects to be eligible for the earned income credit (EIC) and who 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 give 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 the approved electronic format. You are required to make advance EIC payments to employees who give
you a properly completed Form W-5; except that you are not required to make these payments to farmworkers paid on a daily
basis.
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 2009, the advance payment can be as much as $1,826. The tables that begin on page 47 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.
You must include advance EIC payments with the wages that you pay to eligible employees who give you a signed and
completed Form W-5. Form W-5 is effective for the first payroll period ending (or the first wage payment made without regard
to a payroll period) on or after the date the employee gives you the form. It remains in effect until the end of the year
or until the employee revokes it or gives you a new one. Employees must give you a new Form W-5 each year.
An employee may have only one Form W-5 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.
For more information, see Form W-5 or Publication 15 (Circular E).
How to figure the advance EIC payment.
Figure the amount of advance EIC to include in the employee's pay by using either the wage bracket or percentage method
tables that begin on page 47. There are separate tables for employees whose spouses have a Form W-5 in effect.
During 2009, if you pay an employee total wages of at least $40,295 ($43,415 if married filing jointly) you must stop making
advance EIC payments to that employee for the rest of the year.
Paying the advance EIC to employees.
Advance EIC payments are 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 advance 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 line (line 10) of your Form 943. Subtract this
amount from your total taxes on line 9. See the Instructions for Form 943. Reduce the amounts reported on line 15 of Form
943 or on Form 943-A, Agricultural Employer's Record of Federal Tax Liability, by any advance EIC paid to your employees.
Generally, you will make the advance EIC payment from withheld federal income tax and employee and employer social
security and Medicare taxes. 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: first
to the amount of federal income tax withholding, then to withheld employee social security and Medicare taxes, and last, to
the employer's share of social security and Medicare taxes. For more information, see Publication 15 (Circular E).
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, Employee's Withholding
Allowance Certificate, about the EIC, you are encouraged to notify any employees whose wages for 2008 were less than $38,646
($41,646 if married filing jointly) that they may be eligible to claim the credit for 2008. This is because eligible employees
may get a refund of the amount of EIC that is more than the tax that they owe.
You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B,
or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal
Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.
If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee
within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must
give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 is not
required, you must notify the employee by February 7, 2009.
Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income
tax withheld (minus any advance earned income credit 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 an
authorized financial institution that is an authorized depositary for federal taxes. However, some employers must only deposit
using EFTPS. See How To Deposit on page 16.
Payment with return.
You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.
-
You report less than a $2,500 tax liability for the year (line 11 of Form 943 or line 4 of Form 945) and you pay in full with
a return that is filed on time. However, if you are unsure that you will report less than $2,500, deposit under the rules
explained in this section so that you will not be subject to failure-to-deposit penalties.
-
You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later. This payment may be $2,500 or more.
Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return.
Semiweekly schedule depositors must timely deposit the amount. See Accuracy of Deposits Rule and How To Deposit later in this
section.
If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide
whether to make a deposit. See Employers of Both Farm and Nonfarm Workers on page 18.
The rules for determining when to deposit Form 943 taxes are discussed below. (Separate rules apply to federal unemployment
(FUTA) tax. See section 10.) Under these rules, you are classified as either a monthly schedule depositor or a semiweekly
schedule depositor.
The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. The terms identify
which set of rules you must follow when you incur a tax liability.
The deposit schedule that you must use for a calendar year is determined from the total taxes (not reduced by any advance
EIC payments) reported on your Form 943 (line 9) for the lookback period, discussed next.
-
If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor.
-
If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor.
Lookback period.
The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period
for 2009 is 2007.
Example of deposit schedule based on lookback period.
Rose Co. reported taxes on Form 943 as follows.
2007 — $48,000
|
2008 — $60,000
|
Rose Co. is a monthly schedule depositor for 2009 because its taxes for the lookback period ($48,000 for calendar year 2007)
were not more than $50,000. However, for 2010, Rose Co. is a semiweekly schedule depositor because the total taxes for its
lookback period ($60,000 for calendar year 2008) exceeded $50,000.
Adjustments to lookback period taxes.
To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943,
line 9). Do not include adjustments shown on Form 943-X.
Example of adjustments.
An employer originally reported total tax of $45,000 for the lookback period in 2007. The employer discovered during March
2009 that the tax during the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The
total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2009
taxes.
Deposit period.
The term “ deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule
depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through
Friday and Saturday through Tuesday.
If the total tax reported on line 9 of Form 943 for the lookback period is $50,000 or less, you are a monthly schedule depositor
for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following
month.
Monthly schedule example.
Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during August
2009, but did not pay any wages during September. Red Co. must deposit the combined tax liabilities for the August paydays
by September 15. Red Co. does not have a deposit requirement for September (that is, due by October 15) because no wages were
paid in September; therefore, it did not have a tax liability for September.
New employers.
For agricultural employers, your tax liability for any year in the lookback period before the date you started or
acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first and second
calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule on page 15).
Semiweekly Deposit Schedule
You are a semiweekly schedule depositor for a calendar year if the total taxes on line 9 of Form 943 during your lookback
period were more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday,
Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday,
and/or Tuesday by the following Friday.
Semiweekly depositors are not required to deposit twice a week if their payments were in same semiweekly period unless the
$100,000 Next Day Deposit Rule (discussed later) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000
for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through
Tuesday, no deposit is due on Friday.
Semiweekly schedule depositors must complete Form 943-A and submit it with Form 943.
Semiweekly Deposit Schedule
IF the payday falls on a... |
THEN deposit taxes by the following...
|
Wednesday, Thursday, and/or Friday |
Wednesday |
Saturday, Sunday, Monday, and/or Tuesday |
Friday |
Semiweekly schedule example.
Green, Inc., a semiweekly schedule depositor, pays wages on the last day of each month. Green, Inc., will deposit
only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.'s tax liability
for the May 30, 2009 (Saturday), wage payment must be deposited by June 5, 2009 (Friday).
Semiweekly deposit period spanning two quarters.
If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters,
you will need to make separate deposits for the separate liabilities. For example, if you have a pay date on Wednesday, September
30, 2009 (third quarter), and another pay date on Friday, October 2, 2009 (fourth quarter), two separate deposits will be
required even though the pay dates fall within the same semiweekly period. Both deposits will be due Wednesday, October 7,
2009 (three banking days from the end of the semiweekly deposit period).
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 on time if it is made by
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 Friday, but Friday is not a banking day, the deposit is considered timely
if it is made by the following Monday (if Monday is a banking day).
Semiweekly schedule depositors
will always have 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 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).
$100,000 Next-Day Deposit Rule
If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on line 11) on any day during a deposit period,
you must deposit the tax by the close of the next banking day, whether you are a monthly or a semiweekly schedule depositor.
For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. For example,
if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit
period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000
is accumulated in the next deposit period. Thus, $95,000 must be deposited on Friday and $10,000 must be deposited on the
following Wednesday.
In addition, 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. does not have
to deposit the $30,000 until Friday (following the semiweekly deposit schedule).
If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule
depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year.
Example of the $100,000 next-day deposit rule.
Elm, Inc., started business on April 3, 2009. Because Elm, Inc., is a new employer, the taxes for its lookback period
are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On April 10, Elm, Inc., paid wages for the
first time and accumulated taxes of $50,000. On April 17 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated
$110,000 on April 17, it must deposit $110,000 by April 20 (Monday), 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.
-
The deposit shortfall is paid or deposited by the shortfall makeup date as described below.
Makeup Date for Deposit Shortfall:
-
Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. You may pay the shortfall with your Form
943 even if the amount is $2,500 or more.
-
Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the
month following the month in which the shortfall occurred, or (b) the due date for Form 943. For example, if a semiweekly
schedule depositor has a deposit shortfall during February 2009, the shortfall makeup date is March 18, 2009 (Wednesday).
The two methods of depositing employment taxes are discussed below. See Payment with return on page 13 for exceptions explaining when taxes may be paid with the tax return instead of being deposited.
Electronic deposit requirement (EFTPS).
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 2009 if:
-
Your total deposits of such taxes in 2007 were more than $200,000, or
-
You were required to use EFTPS in 2008.
If you are required to use EFTPS and use Form 8109 instead, 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 (Business) or 1-800-316-6541 (Individual).
You can also visit the EFTPS website at www.eftps.gov.
New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your
Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN on page 5 for more information.
Depositing on time.
For deposits made by EFTPS to be on time, you must initiate the transaction at least one 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.
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 will automatically 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 spaces 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 later 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 943), 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 if 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.
If you are required to 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 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 your check or money order 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 your local IRS office or the office where you file Form 943 or Form 945. The addresses
are provided in the separate instructions for Forms 943 and 945 and are also available on the IRS website at www.irs.gov. Do not use Form 8109-B, Federal Tax Deposit Coupon, in this situation.
Depositing without Form 8109.
If you 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 calling 1-800-829-4933. Be sure
to have your EIN ready when you call. 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.
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. IRS may also waive deposit penalties if you inadvertently fail to deposit
in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely
filed your employment tax return.
For amounts not properly deposited or not deposited on time, the penalty rates are shown next.
Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.
Order in which deposits are applied.
Deposits generally are applied to the most recent tax liability within the year. If you receive a failure-to-deposit
penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you
do so within 90 days of the date of the notice. Follow the instructions on the penalty notice that you received. For examples
on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure (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.
“Averaged” failure-to-deposit penalty.
IRS may assess an “ averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete line 15 of
Form 943 when your tax liability (line 11) shown on Form 943 was $2,500 or more. IRS may also assess this penalty of 2% to
10% if you are a semiweekly schedule depositor and your tax liability (line 11) shown on Form 943 was $2,500 or more and you
did any of the following.
-
Completed line 15 of Form 943 instead of Form 943-A.
-
Failed to attach a properly completed Form 943-A.
-
Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces.
IRS figures the penalty by allocating your total tax liability on line 11 of Form 943 equally throughout the tax period.
Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities.
You can avoid the penalty by reviewing your return before filing it. Follow these steps before filing your Form 943.
-
If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on line
15.
-
If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that
represent the dates you paid your employees.
-
Verify that your total liability shown on line 15 of Form 943 or on line M of Form 943-A equals your tax liability shown on
line 11 of Form 943.
-
Do not show negative amounts on line 15 or Form 943-A. If a prior period adjustment results in a decrease in your tax liability, reduce your liability for the day you
discovered the error by the tax decrease resulting from the error, but not below zero. Apply any remaining decrease to subsequent
liabilities.
-
For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on line 15 or on Form 943-A.
Employers of Both Farm and Nonfarm Workers
If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately
from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes are not combined
for purposes of applying any of the deposit schedule rules.
If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes with separate FTD coupons, or by making separate
EFTPS deposits. For example, if you are a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability
at the end of June is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by July 15.
Use one FTD coupon to deposit the $1,500 of Form 941/944 taxes and another FTD coupon to deposit the $1,200 of Form 943 taxes.
You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you
employ a farmworker who meets the $150 test explained in section 4. Do not report these wages on Form 941 or Form 944.
After you file your first return, each year the IRS will send you a Form 943 preaddressed with your name, address, and EIN.
If you do not receive the preaddressed form, request a blank form from the IRS. If you use a blank form, show your name and
EIN exactly as they appeared on previous returns.
Household employees.
If you file Form 943 and pay wages to household workers who work on your for-profit farm, you may include the wages
and taxes of these workers on Form 943. If you choose not to report these wages and taxes on Form 943, or if your household
worker does not work on your for-profit farm, report the wages of these workers separately on Schedule H (Form 1040), Household
Employment Taxes. You must have an EIN to file Schedule H (Form 1040). See section 1 for details. If you report the wages
on Form 943, include the taxes when you figure deposit requirements or make deposits. If you include household employee wages
and taxes on Schedule H (Form 1040), do not include the household employee taxes when you figure deposit requirements or make
Form 943 deposits. See Publication 926, Household Employer's Tax Guide, for more information about household workers.
Penalties.
For each month or part of a month that a return is not filed when required (disregarding any extensions of the filing
deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. The maximum penalty is 25% of
the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment
deadline), there is a failure-to-pay penalty of 0.5% per month of the amount of tax. For individual filers only, the failure-to-pay
penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your
return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the failure-to-pay
penalty is also 25% of the tax due. If both penalties apply in any month, the failure-to-file penalty is reduced by the amount
of the failure-to-pay penalty. The penalties will not be charged if you have reasonable cause for failing to file or pay.
If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.
Note. In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.
If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not paid, you
may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 7.
Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility
to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time.
9. Reporting Adjustments on Form 943
There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions
for Form 943 for more information on how to report these adjustments.
In certain cases, amounts reported as social security and Medicare taxes on lines 3 and 5 of Form 943 must be adjusted to
arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other
situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former
employees, and the uncollected employee share of social security and Medicare taxes on tips. See Publication 15 (Circular
E) for more information on these adjustments.
If you withhold an incorrect amount of federal income tax from an employee, you may adjust the amount withheld in later pay
periods during the same year to compensate for the error.
Prior Year Adjustments (Errors Discovered Before January 1, 2009)
Generally, you can correct social security and Medicare errors on prior year Forms 943 by making an adjustment on your Form
943 for the year during which the error was discovered. The adjustment increases or decreases your tax liability for the year
in which it is reported (the year the error was discovered) and is interest free. The net adjustments reported on Form 943
may include any number of corrections for one or more previous years, including both overpayments and underpayments.
You are required to provide background information and certifications supporting prior year adjustments. File with Form 943 a Form 941c, Supporting
Statement To Correct Information, or attach a statement that shows the following:
-
What the error was,
-
The year in which each error was made and the amount of each error,
-
The date on which you found each error,
-
That you repaid the employee tax or received from each affected employee written consent to this refund or credit 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 943 without this supporting information. See the Instructions
for Form 941c for more information.
Federal income tax withholding adjustments.
You cannot adjust the amount reported as federal income tax withheld for a prior year return, even if you withheld
the wrong amount. However, you may adjust prior year federal income tax withholding to correct an administrative error. An administrative error occurs if the amount you entered on Form 943 is not the amount that you actually withheld. Examples
include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.
The administrative error adjustment corrects only the amount reported on Form 943 to agree with the actual amount
withheld from wages in that year.
You may also need to correct Forms W-2 for the prior year (if they do not show the actual withholding) by filing Form
W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. Forms W-2c may be
created and submitted to SSA over the Internet. For more information, visit Social Security's Employer Reporting Instructions
and Information webpage at www.socialsecurity.gov/employer.
Social security and Medicare tax adjustments.
Correct prior year social security and Medicare tax errors by making an adjustment on line 8 of Form 943 for the year
during which the error was discovered.
If you withheld no tax or less than the correct amount, you may correct the mistake by withholding the tax from a
later payment to the same employee.
If you withheld employee tax when no tax is due or if you withheld more than the correct amount, you must repay the
employee.
Filing a claim for overreported prior year liabilities.
If you discover an error on a prior year 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 separate Instructions for Form 843.
For purposes of filing Form 843, a Form 943 filed on time is considered to be filed on April 15 of the year after the end
of the tax year. Generally, a claim may be filed within 3 years after that date.
Collecting underwithheld taxes from employees.
If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's
wages, you can make it up from future pay to that employee. But you are the one who owes the underpayment. Reimbursement is
a matter for settlement between you and the employee. Underwithheld federal income tax must be recovered from the employee
on or before the last day of the calendar year.
Refunding amounts incorrectly withheld from employees.
If you withheld more than the correct amount of federal income, social security, or Medicare taxes from wages paid,
give the employee any excess. The excess federal income tax withholding must be reimbursed to the employee before the end
of the calendar year. Keep in your records the employee's written receipt showing the date and amount of the repayment. If
you do not have a receipt, you must report and pay each excess amount when you file Form 943 for the year in which you withheld
too much tax.
Filing corrections to Forms W-2 and W-3.
When adjustments are made to correct social security and Medicare taxes because of a change in the wage totals reported
for a previous year, you also may need to file Forms W-2c and Form W-3c. Forms W-2c may be created and submitted to SSA over
the Internet. For more information, visit Social Security's Employer Reporting Instructions and Information webpage at www.socialsecurity.gov/employer.
Prior Year Adjustments (Errors Discovered After December 31, 2008)
Under the new procedure for making adjustments, if you discover an error on a previously filed Form 943 after December 31, 2008, make the correction using Form 943-X. (Do not use Form 941c.) File a separate Form 943-X for each prior year you are correcting.
File Form 943-X separately. Do not attach Form 943-X to your current period Form 943.
When you discover that you underreported tax on a previously filed return, you must file Form 943-X and pay any amount due no later than the due date of the return for the period during which you discovered the error to qualify for
interest-free treatment of the correction. For example, you discover on June 15, 2009 that you underreported $10,000 of social
security and Medicare wages on your 2008 Form 943. You owe $1,530 on the 2008 Form 943. To qualify for an interest-free adjustment,
you must file Form 943-X and pay the $1,530 by January 31, 2009.
Do not use Form 843, Claim for Refund or Request for Abatement, to request a refund or abatement of overreported social
security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting
a refund or abatement of assessed interest or penalties.
For additional information about the new procedure for adjusting employment taxes, get the Instructions for Form 943-X.
See Quick and Easy Access to IRS Tax Help and Tax Products on page 57. See also Treasury Decision 9405, 2008-32 I.R.B. 293, available at http://www.irs.gov/irb/2008-32_IRB/ar13.html
Note. Continue to make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your
Form 943. Also, continue to use the information in Collecting underwithheld taxes from employees, Refunding amounts incorrectly withheld from employees, and Filing corrections
to Forms W-2 and W-3 above.
10. Federal Unemployment (FUTA) Tax
The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation
to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. A list of state unemployment
agencies, including web addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays
FUTA tax; it is not withheld from the employees' wages. For more information, see the Instructions for Form 940.
For 2009, you must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, if you:
-
Paid cash wages of $20,000 or more to farmworkers in any calendar quarter in 2008 or 2009, or
-
Employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more
different weeks in 2008 or 20 or more different weeks in 2009.
To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the
United States to perform farmwork, also known as “H-2(A)” visa workers. However, wages paid to “H-2(A)” visa workers are not subject to the FUTA tax.
Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under
the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew
leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore,
if (a) or (b) applies, the farmworkers are generally employees of the crew leader.
You must deposit FUTA tax with an authorized financial institution. (If you are subject to the electronic deposit requirements,
you must use EFTPS. See section 7.) The deposit rules for FUTA tax are different from those for income, social security, and
Medicare taxes. See Deposit rules for FUTA tax later.
FUTA tax rate.
For 2008 and 2009, the FUTA tax rate is 6.2% on the first $7,000 of cash wages you pay to each employee. You may receive
a credit of up to 5.4% of FUTA wages for the state unemployment tax that you pay. If your state tax rate (experience rate)
is less than 5.4%, you are still allowed the full 5.4% credit. Therefore, your net FUTA tax rate may be as low as 0.8% (.008).
FUTA tax applies, however, even if you are exempt from state unemployment tax or your employees are ineligible for unemployment
compensation benefits. Form 940 takes state credits into account.
Successor employer.
If you have acquired a business from someone else, you may be able to claim a special credit as a successor employer.
See the Instructions for Form 940.
Deposit rules for FUTA tax.
Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply .008 times the amount of wages paid to each
employee during the quarter. When an employee's wages reach $7,000, do not figure any additional FUTA tax for that employee.
If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax
with an authorized financial institution, or by using EFTPS as explained in section 7, by the last day of the month following
the end of the quarter. If the amount is $500 or less, you do not have to deposit it, but you must add it to the amount of
tax for the next quarter to determine whether a deposit is required for that quarter. To help ensure proper crediting to your
account, write your EIN, “ Form 940,” and the tax period the deposit applies to on your check or money order.
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 a check or money order with your Form 940 by January 31.
Filing Form 940.
By January 31, file Form 940. If you make deposits on time in full payment of the tax due for the year, you have 10
additional days to file.
Once you have filed a Form 940, you will receive a preaddressed form near the end of each calendar year. If you do
not receive a form, request one by calling 1-800-829-4933 in time to receive it and file when due. Alternatively, you may
download a copy of Form 940 and Instructions for Form 940 from the IRS website at www.irs.gov.
11. Records You Should Keep
Every employer subject to employment taxes must keep all related records available for inspection for at least 4 years after
the due date for the return period to which the records relate, or the date the taxes are paid, whichever is later. You may
keep the records in whatever form you choose.
Keep a record of the following information.
-
Your EIN.
-
Names, addresses, social security numbers, and occupations of employees.
-
Dates of employees' employment.
-
Amounts and dates of all cash wages, annuity, and pension payments.
-
Fair market value and dates of all noncash payments.
-
Periods for which employees 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.
-
Dates and amounts of tax deposits that you made and acknowledgment numbers for deposits made by EFTPS.
-
Fringe benefits provided, including substantiation.
Keep copies of the following documents.
-
Forms W-4 (Formulario W-4(SP)), W-4P, and W-4S.
-
Forms W-5 (Formulario W-5(SP)).
-
Forms W-2, including employee copies of any Forms W-2 that were returned to you as undeliverable.
-
Returns that you filed.
If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader.
If the crew leader has no permanent mailing address, record his or her present address.
12. Reconciling Wage Reporting Forms
When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the
SSA, the IRS must contact you to resolve the discrepancies.
To help reduce discrepancies:
-
Report bonuses as wages and as social security and Medicare wages on Forms W-2 and 943;
-
Report social security and Medicare wages and taxes separately on Forms W-2, W-3, and 943;
-
Report social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages;
-
Report Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages;
-
Make sure that social security wages for each employee do not exceed the annual social security wage base; and
-
Do not report noncash wages that are not subject to social security or Medicare taxes as social security or Medicare wages.
To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:
-
Be sure that the amounts on Form W-3 are the total amounts from Forms W-2, excluding any amounts from Forms W-2 that were
marked void, and
-
Reconcile Form W-3 with your Form 943 by comparing amounts reported for the following items.
-
Federal income tax withholding, social security wages, and Medicare wages.
-
Social security and Medicare taxes. The amounts shown on Form 943, including current year adjustments, should be approximately
twice the amounts shown on Form W-3.
-
Advance earned income credit (EIC).
Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they do not match, you should determine that
the reasons are valid. Keep your reconciliation so that you will have a record of why amounts did not match in case there
are inquiries from the IRS or the SSA.
13. Federal Income Tax Withholding Methods
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method
and the percentage method.
Under the wage bracket method, find the proper table (on pages 27 through 46) 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 income tax to withhold. If your employee is claiming more than 10 withholding
allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the
percentage method of withholding described later. Be sure to reduce wages by the amount of total withholding allowances (shown
in the table below) before using the percentage method tables on pages 25 and 26.
Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
-
Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. (The allowance
values are in the Percentage Method—2009 Amount for One Withholding Allowance table below.)
-
Subtract the result from the employee's wages.
-
On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the “ 10” column when your employee has more than 10 allowances, using the method above. You can also use the other methods described
below.
If you do not want to use the wage bracket tables on pages 27 through 46 to figure how much federal income tax to withhold,
you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any
number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
-
Multiply one withholding allowance (see table below) by the number of allowances the employee claims.
-
Subtract that amount from the employee's wages.
-
Determine the amount to withhold from the appropriate table on page 25 or 26.
Percentage Method—2009 Amount for One Withholding Allowance
Payroll Period |
One Withholding Allowance |
Weekly |
$70.19 |
Biweekly |
140.38 |
Semimonthly |
152.08 |
Monthly |
304.17 |
Quarterly |
912.50 |
Semiannually |
1,825.00 |
Annually |
3,650.00 |
Daily or Miscellaneous (each day of the payroll period) |
14.04 |
Example.
An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using
the percentage method, figure the federal income tax withholding as follows:
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the
nearest dollar.
Annual income tax withholding.
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
Example.
A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure
the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances annually) for a balance of $37,400.
Using column (b) of Table 7—Annual Payroll Period on page 26, the annual federal income tax withholding is $3,612.50 Divide the annual amount by 52. The weekly federal income
tax to withhold is $69.47
Alternative Methods of Federal Income Tax Withholding
Rather than the Percentage Method or Wage Bracket Method described earlier, you can use an alternative method to withhold federal income tax. Section 9 of Publication 15-A, Employer's Supplemental Tax Guide, describes these alternative methods.
Rounding.
If you use the percentage method or alternative methods for federal income tax withholding, you may round the tax
for the pay period to the nearest dollar. The wage bracket tables are already rounded for you.
If rounding is used, it must be used consistently. Round withheld federal tax amounts to the nearest whole dollar
by (a) dropping amounts under 50 cents, and (b) increasing amounts from 50 to 99 cents to the next higher dollar. For example,
$2.30 becomes $2, and $2.80 becomes $3.
14. Advance Earned Income Credit (EIC) Payment Methods
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained later. With either method, 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. See section 6 for an explanation of the advance EIC.
If you use the wage bracket tables on pages 49 through 55, 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.
Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
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 computation based on the appropriate rate table.
Find the employee's gross wages before any deductions in the appropriate table on page 47 or 48. 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 amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
Rounding.
The wage bracket tables for advance EIC payments have been rounded to whole dollar amounts.
If you use the percentage method for advance EIC payments, the payments may be rounded to the nearest dollar. The
rules for rounding discussed in section 13 also apply to advance EIC payments.
15. How Do Employment Taxes Apply to Farmwork?
Type of employment |
Income Tax Withholding, Social Security, and Medicare |
Federal Unemployment Tax |
Farm Employment Includes: |
|
|
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees,
fur-bearing animals, or wildlife.
|
Taxable if $150 test or $2,500 test is met. See section 4. |
Taxable if either test in section 10 is met. |
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber,
or clearing brush or other debris, left by hurricane.
|
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products. |
4. Cotton ginning. |
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming
purposes and not owned or operated for profit.
|
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half
of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.
|
7. Hatching poultry on a farm.* |
8. Production or harvesting of maple syrup. |
Farm Employment Does Not Include: |
|
|
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing. |
Taxable under general employment rules. Farm rules do not apply. |
Taxable under general FUTA rules. Farm rules do not apply. |
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above. |
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet
the tests in (6) above.
|
4. Household employment. |
|
|
Special Employment Situations: |
|
|
1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only). |
Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child. |
Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter. |
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform
agricultural labor (“H-2(A)” workers).
|
Exempt. |
Exempt. |
3. Family employment. |
Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer. |
Exempt if services performed by employer's parent or spouse or by employer's child under age 21. |
*Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is
considered farmwork for federal unemployment tax.
|
Tables for Percentage Method of Withholding
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 |
—$200 |
|
10% |
—$51 |
$154 |
—$461 |
|
10% |
—$154 |
$200 |
—$681 |
|
$14.90 plus 15% |
—$200 |
$461 |
—$1,455 |
|
$30.70 plus 15% |
—$461 |
$681 |
—$1,621 |
|
$87.05 plus 25% |
—$681 |
$1,455 |
—$2,785 |
|
$179.80 plus 25% |
—$1,455 |
$1,621 |
—$3,338 |
|
$322.05 plus 28% |
—$1,621 |
$2,785 |
—$4,165 |
|
$512.30 plus 28% |
—$2,785 |
$3,338 |
—$7,212 |
|
$802.81 plus 33% |
—$3,338 |
$4,165 |
—$7,321 |
|
$898.70 plus 33% |
—$4,165 |
$7,212 |
$2,081.23 plus 35% |
—$7,212 |
$7,321 |
$1,940.18 plus 35% |
—$7,321 |
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 |
—$400 |
|
10% |
—$102 |
$308 |
—$921 |
|
10% |
—$308 |
$400 |
—$1,362 |
|
$29.80 plus 15% |
—$400 |
$921 |
—$2,910 |
|
$61.30 plus 15% |
—$921 |
$1,362 |
—$3,242 |
|
$174.10 plus 25% |
—$1,362 |
$2,910 |
—$5,569 |
|
$359.65 plus 25% |
—$2,910 |
$3,242 |
—$6,677 |
|
$644.10 plus 28% |
—$3,242 |
$5,569 |
—$8,331 |
|
$1,024.40 plus 28% |
—$5,569 |
$6,677 |
—$14,423 |
|
$1,605.90 plus 33% |
—$6,677 |
$8,331 |
—$14,642 |
|
$1,797.76 plus 33% |
—$8,331 |
$14,423 |
$4,162.08 plus 35% |
—$14,423 |
$14,642 |
$3,880.39 plus 35% |
—$14,642 |
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 |
—$433 |
|
10% |
—$110 |
$333 |
—$998 |
|
10% |
—$333 |
$433 |
—$1,475 |
|
$32.30 plus 15% |
—$433 |
$998 |
—$3,152 |
|
$66.50 plus 15% |
—$998 |
$1,475 |
—$3,513 |
|
$188.60 plus 25% |
—$1,475 |
$3,152 |
—$6,033 |
|
$389.60 plus 25% |
—$3,152 |
$3,513 |
—$7,233 |
|
$698.10 plus 28% |
—$3,513 |
$6,033 |
—$9,025 |
|
$1,109.85 plus 28% |
—$6,033 |
$7,233 |
—$15,625 |
|
$1,739.70 plus 33% |
—$7,233 |
$9,025 |
—$15,863 |
|
$1,947.61 plus 33% |
—$9,025 |
$15,625 |
|
$4,509.06 plus 35% |
—$15,625 |
$15,863 |
|
$4,204.15 plus 35% |
—$15,863 |
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 |
—$867 |
|
10% |
—$221 |
$667 |
—$1,996 |
|
10% |
—$667 |
$867 |
—$2,950 |
|
$64.60 plus 15% |
—$867 |
$1,996 |
—$6,304 |
|
$132.90 plus 15% |
—$1,996 |
$2,950 |
—$7,025 |
|
$377.05 plus 25% |
—$2,950 |
$6,304 |
—$12,067 |
|
$779.10 plus 25% |
—$6,304 |
$7,025 |
—$14,467 |
|
$1,395.80 plus 28% |
—$7,025 |
$12,067 |
—$18,050 |
|
$2,219.85 plus 28% |
—$12,067 |
$14,467 |
—$31,250 |
|
$3,479.56 plus 33% |
—$14,467 |
$18,050 |
—$31,725 |
|
$3,895.09 plus 33% |
—$18,050 |
$31,250 |
$9,017.95 plus 35% |
—$31,250 |
$31,725 |
$8,407.84 plus 35% |
—$31,725 |
Tables for Percentage Method of Withholding (continued)
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 |
—$2,600 |
|
10% |
—$663 |
$2,000 |
—$5,988 |
|
10% |
—$2,000 |
$2,600 |
—$8,850 |
|
$193.70 plus 15% |
—$2,600 |
$5,988 |
—$18,913 |
|
$398.80 plus 15% |
—$5,988 |
$8,850 |
—$21,075 |
|
$1,131.20 plus 25% |
—$8,850 |
$18,913 |
—$36,200 |
|
$2,337.55 plus 25% |
—$18,913 |
$21,075 |
—$43,400 |
|
$4,187.45 plus 28% |
—$21,075 |
$36,200 |
—$54,150 |
|
$6,659.30 plus 28% |
—$36,200 |
$43,400 |
—$93,750 |
|
$10,438.45 plus 33% |
—$43,400 |
$54,150 |
—$95,175 |
|
$11,685.30 plus 33% |
—$54,150 |
$93,750 |
$27,053.95 plus 35% |
—$93,750 |
$95,175 |
$25,223.55 plus 35% |
—$95,175 |
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 |
—$5,200 |
|
10% |
—$1,325 |
$4,000 |
—$11,975 |
|
10% |
—$4,000 |
$5,200 |
—$17,700 |
|
$387.50 plus 15% |
—$5,200 |
$11,975 |
—$37,825 |
|
$797.50 plus 15% |
—$11,975 |
$17,700 |
—$42,150 |
|
$2,262.50 plus 25% |
—$17,700 |
$37,825 |
—$72,400 |
|
$4,675.00 plus 25% |
—$37,825 |
$42,150 |
—$86,800 |
|
$8,375.00 plus 28% |
—$42,150 |
$72,400 |
—$108,300 |
|
$13,318.75 plus 28% |
—$72,400 |
$86,800 |
—$187,500 |
|
$20,877.00 plus 33% |
—$86,800 |
$108,300 |
—$190,350 |
|
$23,370.75 plus 33% |
—$108,300 |
$187,500 |
$54,108.00 plus 35% |
—$187,500 |
$190,350 |
$50,447.25 plus 35% |
—$190,350 |
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 |
—$10,400 |
|
10% |
—$2,650 |
$8,000 |
—$23,950 |
|
10% |
—$8,000 |
$10,400 |
—$35,400 |
|
$775.00 plus 15% |
—$10,400 |
$23,950 |
—$75,650 |
|
$1,595.00 plus 15% |
—$23,950 |
$35,400 |
—$84,300 |
|
$4,525.00 plus 25% |
—$35,400 |
$75,650 |
—$144,800 |
|
$9,350.00 plus 25% |
—$75,650 |
$84,300 |
—$173,600 |
|
$16,750.00 plus 28% |
—$84,300 |
$144,800 |
—$216,600 |
|
$26,637.50 plus 28% |
—$144,800 |
$173,600 |
—$375,000 |
|
$41,754.00 plus 33% |
—$173,600 |
$216,600 |
—$380,700 |
|
$46,741.50 plus 33% |
—$216,600 |
$375,000 |
$108,216.00 plus 35% |
—$375,000 |
$380,700 |
$100,894.50 plus 35% |
—$380,700 |
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 |
—$40.00 |
|
10% |
—$10.20 |
$30.80 |
—$92.10 |
|
10% |
—$30.80 |
$40.00 |
—$136.20 |
|
$2.98 plus 15% |
—$40.00 |
$92.10 |
—$291.00 |
|
$6.13 plus 15% |
—$92.10 |
$136.20 |
—$324.20 |
|
$17.41 plus 25% |
—$136.20 |
$291.00 |
—$556.90 |
|
$35.97 plus 25% |
—$291.00 |
$324.20 |
—$667.70 |
|
$64.41 plus 28% |
—$324.20 |
$556.90 |
—$833.10 |
|
$102.45 plus 28% |
—$556.90 |
$667.70 |
—$1,442.30 |
|
$160.59 plus 33% |
—$667.70 |
$833.10 |
—$1,464.20 |
|
$179.79 plus 33% |
—$833.10 |
$1,442.30 |
$416.21 plus 35% |
—$1,442.30 |
$1,464.20 |
$388.05 plus 35% |
—$1,464.20 |
SINGLE Persons—WEEKLY Payroll Period (For Wages Paid in 2009)
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 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
195 |
200 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
210 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
220 |
17 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
220 |
230 |
19 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
240 |
20 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
240 |
250 |
22 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
250 |
260 |
23 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
260 |
270 |
25 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
270 |
280 |
26 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
290 |
28 |
17 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
290 |
300 |
29 |
19 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
300 |
310 |
31 |
20 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
310 |
320 |
32 |
22 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
320 |
330 |
34 |
23 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
330 |
340 |
35 |
25 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
340 |
350 |
37 |
26 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
350 |
360 |
38 |
28 |
17 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
370 |
40 |
29 |
19 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
370 |
380 |
41 |
31 |
20 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
380 |
390 |
43 |
32 |
22 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
400 |
44 |
34 |
23 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
410 |
46 |
35 |
25 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
410 |
420 |
47 |
37 |
26 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
420 |
430 |
49 |
38 |
28 |
17 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
430 |
440 |
50 |
40 |
29 |
19 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
440 |
450 |
52 |
41 |
31 |
20 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
450 |
460 |
53 |
43 |
32 |
22 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
460 |
470 |
55 |
44 |
34 |
23 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
470 |
480 |
56 |
46 |
35 |
25 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
480 |
490 |
58 |
47 |
37 |
26 |
16 |
8 |
1 |
0 |
0 |
0 |
0 |
490 |
500 |
59 |
49 |
38 |
28 |
17 |
9 |
2 |
0 |
0 |
0 |
0 |
500 |
510 |
61 |
50 |
40 |
29 |
19 |
10 |
3 |
0 |
0 |
0 |
0 |
510 |
520 |
62 |
52 |
41 |
31 |
20 |
11 |
4 |
0 |
0 |
0 |
0 |
520 |
530 |
64 |
53 |
43 |
32 |
22 |
12 |
5 |
0 |
0 |
0 |
0 |
530 |
540 |
65 |
55 |
44 |
34 |
23 |
13 |
6 |
0 |
0 |
0 |
0 |
540 |
550 |
67 |
56 |
46 |
35 |
25 |
14 |
7 |
0 |
0 |
0 |
0 |
550 |
560 |
68 |
58 |
47 |
37 |
26 |
16 |
8 |
1 |
0 |
0 |
0 |
560 |
570 |
70 |
59 |
49 |
38 |
28 |
17 |
9 |
2 |
0 |
0 |
0 |
570 |
580 |
71 |
61 |
50 |
40 |
29 |
19 |
10 |
3 |
0 |
0 |
0 |
580 |
590 |
73 |
62 |
52 |
41 |
31 |
20 |
11 |
4 |
0 |
0 |
0 |
590 |
600 |
74 |
64 |
53 |
43 |
32 |
22 |
12 |
5 |
0 |
0 |
0 |
$600 |
$610 |
$76 |
$65 |
$55 |
$44 |
$34 |
$23 |
$13 |
$6 |
$0 |
$0 |
$0 |
610 |
620 |
77 |
67 |
56 |
46 |
35 |
25 |
14 |
7 |
0 |
0 |
0 |
620 |
630 |
79 |
68 |
58 |
47 |
37 |
26 |
15 |
8 |
1 |
0 |
0 |
630 |
640 |
80 |
70 |
59 |
49 |
38 |
28 |
17 |
9 |
2 |
0 |
0 |
640 |
650 |
82 |
71 |
61 |
50 |
40 |
29 |
18 |
10 |
3 |
0 |
0 |
650 |
660 |
83 |
73 |
62 |
52 |
41 |
31 |
20 |
11 |
4 |
0 |
0 |
660 |
670 |
85 |
74 |
64 |
53 |
43 |
32 |
21 |
12 |
5 |
0 |
0 |
670 |
680 |
86 |
76 |
65 |
55 |
44 |
34 |
23 |
13 |
6 |
0 |
0 |
680 |
690 |
88 |
77 |
67 |
56 |
46 |
35 |
24 |
14 |
7 |
0 |
0 |
690 |
700 |
91 |
79 |
68 |
58 |
47 |
37 |
26 |
15 |
8 |
1 |
0 |
700 |
710 |
93 |
80 |
70 |
59 |
49 |
38 |
27 |
17 |
9 |
2 |
0 |
710 |
720 |
96 |
82 |
71 |
61 |
50 |
40 |
29 |
18 |
10 |
3 |
0 |
720 |
730 |
98 |
83 |
73 |
62 |
52 |
41 |
30 |
20 |
11 |
4 |
0 |
730 |
740 |
101 |
85 |
74 |
64 |
53 |
43 |
32 |
21 |
12 |
5 |
0 |
740 |
750 |
103 |
86 |
76 |
65 |
55 |
44 |
33 |
23 |
13 |
6 |
0 |
750 |
760 |
106 |
88 |
77 |
67 |
56 |
46 |
35 |
24 |
14 |
7 |
0 |
760 |
770 |
108 |
91 |
79 |
68 |
58 |
47 |
36 |
26 |
15 |
8 |
1 |
770 |
780 |
111 |
93 |
80 |
70 |
59 |
49 |
38 |
27 |
17 |
9 |
2 |
780 |
790 |
113 |
96 |
82 |
71 |
61 |
50 |
39 |
29 |
18 |
10 |
3 |
790 |
800 |
116 |
98 |
83 |
73 |
62 |
52 |
41 |
30 |
20 |
11 |
4 |
800 |
810 |
118 |
101 |
85 |
74 |
64 |
53 |
42 |
32 |
21 |
12 |
5 |
810 |
820 |
121 |
103 |
86 |
76 |
65 |
55 |
44 |
33 |
23 |
13 |
6 |
820 |
830 |
123 |
106 |
88 |
77 |
67 |
56 |
45 |
35 |
24 |
14 |
7 |
830 |
840 |
126 |
108 |
90 |
79 |
68 |
58 |
47 |
36 |
26 |
15 |
8 |
840 |
850 |
128 |
111 |
93 |
80 |
70 |
59 |
48 |
38 |
27 |
17 |
9 |
850 |
860 |
131 |
113 |
95 |
82 |
71 |
61 |
50 |
39 |
29 |
18 |
10 |
860 |
870 |
133 |
116 |
98 |
83 |
73 |
62 |
51 |
41 |
30 |
20 |
11 |
870 |
880 |
136 |
118 |
100 |
85 |
74 |
64 |
53 |
42 |
32 |
21 |
12 |
880 |
890 |
138 |
121 |
103 |
86 |
76 |
65 |
54 |
44 |
33 |
23 |
13 |
890 |
900 |
141 |
123 |
105 |
88 |
77 |
67 |
56 |
45 |
35 |
24 |
14 |
900 |
910 |
143 |
126 |
108 |
90 |
79 |
68 |
57 |
47 |
36 |
26 |
15 |
910 |
920 |
146 |
128 |
110 |
93 |
80 |
70 |
59 |
48 |
38 |
27 |
17 |
920 |
930 |
148 |
131 |
113 |
95 |
82 |
71 |
60 |
50 |
39 |
29 |
18 |
930 |
940 |
151 |
133 |
115 |
98 |
83 |
73 |
62 |
51 |
41 |
30 |
20 |
940 |
950 |
153 |
136 |
118 |
100 |
85 |
74 |
63 |
53 |
42 |
32 |
21 |
950 |
960 |
156 |
138 |
120 |
103 |
86 |
76 |
65 |
54 |
44 |
33 |
23 |
960 |
970 |
158 |
141 |
123 |
105 |
88 |
77 |
66 |
56 |
45 |
35 |
24 |
970 |
980 |
161 |
143 |
125 |
108 |
90 |
79 |
68 |
57 |
47 |
36 |
26 |
980 |
990 |
163 |
146 |
128 |
110 |
93 |
80 |
69 |
59 |
48 |
38 |
27 |
990 |
1,000 |
166 |
148 |
130 |
113 |
95 |
82 |
71 |
60 |
50 |
39 |
29 |
1,000 |
1,010 |
168 |
151 |
133 |
115 |
98 |
83 |
72 |
62 |
51 |
41 |
30 |
1,010 |
1,020 |
171 |
153 |
135 |
118 |
100 |
85 |
74 |
63 |
53 |
42 |
32 |
1,020 |
1,030 |
173 |
156 |
138 |
120 |
103 |
86 |
75 |
65 |
54 |
44 |
33 |
1,030 |
1,040 |
176 |
158 |
140 |
123 |
105 |
88 |
77 |
66 |
56 |
45 |
35 |
1,040 |
1,050 |
178 |
161 |
143 |
125 |
108 |
90 |
78 |
68 |
57 |
47 |
36 |
1,050 |
1,060 |
181 |
163 |
145 |
128 |
110 |
93 |
80 |
69 |
59 |
48 |
38 |
1,060 |
1,070 |
183 |
166 |
148 |
130 |
113 |
95 |
81 |
71 |
60 |
50 |
39 |
1,070 |
1,080 |
186 |
168 |
150 |
133 |
115 |
98 |
83 |
72 |
62 |
51 |
41 |
1,080 |
1,090 |
188 |
171 |
153 |
135 |
118 |
100 |
84 |
74 |
63 |
53 |
42 |
1,090 |
1,100 |
191 |
173 |
155 |
138 |
120 |
103 |
86 |
75 |
65 |
54 |
44 |
1,100 |
1,110 |
193 |
176 |
158 |
140 |
123 |
105 |
88 |
77 |
66 |
56 |
45 |
1,110 |
1,120 |
196 |
178 |
160 |
143 |
125 |
108 |
90 |
78 |
68 |
57 |
47 |
1,120 |
1,130 |
198 |
181 |
163 |
145 |
128 |
110 |
93 |
80 |
69 |
59 |
48 |
1,130 |
1,140 |
201 |
183 |
165 |
148 |
130 |
113 |
95 |
81 |
71 |
60 |
50 |
1,140 |
1,150 |
203 |
186 |
168 |
150 |
133 |
115 |
98 |
83 |
72 |
62 |
51 |
1,150 |
1,160 |
206 |
188 |
170 |
153 |
135 |
118 |
100 |
84 |
74 |
63 |
53 |
1,160 |
1,170 |
208 |
191 |
173 |
155 |
138 |
120 |
103 |
86 |
75 |
65 |
54 |
1,170 |
1,180 |
211 |
193 |
175 |
158 |
140 |
123 |
105 |
88 |
77 |
66 |
56 |
1,180 |
1,190 |
213 |
196 |
178 |
160 |
143 |
125 |
108 |
90 |
78 |
68 |
57 |
1,190 |
1,200 |
216 |
198 |
180 |
163 |
145 |
128 |
110 |
93 |
80 |
69 |
59 |
1,200 |
1,210 |
218 |
201 |
183 |
165 |
148 |
130 |
113 |
95 |
81 |
71 |
60 |
1,210 |
1,220 |
221 |
203 |
185 |
168 |
150 |
133 |
115 |
98 |
83 |
72 |
62 |
1,220 |
1,230 |
223 |
206 |
188 |
170 |
153 |
135 |
118 |
100 |
84 |
74 |
63 |
1,230 |
1,240 |
226 |
208 |
190 |
173 |
155 |
138 |
120 |
103 |
86 |
75 |
65 |
1,240 |
1,250 |
228 |
211 |
193 |
175 |
158 |
140 |
123 |
105 |
88 |
77 |
66 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$1,250 and over |
Use Table 1(a) for a SINGLE person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MARRIED Persons—WEEKLY Payroll Period (For Wages Paid in 2009)
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 |
$160 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
160 |
165 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
165 |
170 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
175 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
175 |
180 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
185 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
185 |
190 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
195 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
195 |
200 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
210 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
220 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
220 |
230 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
240 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
240 |
250 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
250 |
260 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
260 |
270 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
270 |
280 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
290 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
290 |
300 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
300 |
310 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
310 |
320 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
320 |
330 |
17 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
330 |
340 |
18 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
340 |
350 |
19 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
350 |
360 |
20 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
370 |
21 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
370 |
380 |
22 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
380 |
390 |
23 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
400 |
24 |
17 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
410 |
25 |
18 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
410 |
420 |
26 |
19 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
420 |
430 |
27 |
20 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
430 |
440 |
28 |
21 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
440 |
450 |
29 |
22 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
450 |
460 |
30 |
23 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
460 |
470 |
31 |
24 |
17 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
470 |
480 |
33 |
25 |
18 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
480 |
490 |
34 |
26 |
19 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
490 |
500 |
36 |
27 |
20 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
500 |
510 |
37 |
28 |
21 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
510 |
520 |
39 |
29 |
22 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
0 |
520 |
530 |
40 |
30 |
23 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
0 |
530 |
540 |
42 |
31 |
24 |
17 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
540 |
550 |
43 |
33 |
25 |
18 |
11 |
4 |
0 |
0 |
0 |
0 |
0 |
550 |
560 |
45 |
34 |
26 |
19 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
560 |
570 |
46 |
36 |
27 |
20 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
570 |
580 |
48 |
37 |
28 |
21 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
580 |
590 |
49 |
39 |
29 |
22 |
15 |
8 |
1 |
0 |
0 |
0 |
0 |
590 |
600 |
51 |
40 |
30 |
23 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
600 |
610 |
52 |
42 |
31 |
24 |
17 |
10 |
3 |
0 |
0 |
0 |
0 |
610 |
620 |
54 |
43 |
33 |
25 |
18 |
11 |
4 |
0 |
0 |
0 |
0 |
620 |
630 |
55 |
45 |
34 |
26 |
19 |
12 |
5 |
0 |
0 |
0 |
0 |
630 |
640 |
57 |
46 |
36 |
27 |
20 |
13 |
6 |
0 |
0 |
0 |
0 |
640 |
650 |
58 |
48 |
37 |
28 |
21 |
14 |
7 |
0 |
0 |
0 |
0 |
650 |
660 |
60 |
49 |
39 |
29 |
22 |
15 |
8 |
1 |
0 |
0 |
0 |
660 |
670 |
61 |
51 |
40 |
30 |
23 |
16 |
9 |
2 |
0 |
0 |
0 |
670 |
680 |
63 |
52 |
42 |
31 |
24 |
17 |
10 |
3 |
0 |
0 |
0 |
680 |
690 |
64 |
54 |
43 |
33 |
25 |
18 |
11 |
4 |
0 |
0 |
0 |
690 |
700 |
66 |
55 |
45 |
34 |
26 |
19 |
12 |
5 |
0 |
0 |
0 |
700 |
710 |
67 |
57 |
46 |
36 |
27 |
20 |
13 |
6 |
0 |
0 |
0 |
710 |
720 |
69 |
58 |
48 |
37 |
28 |
21 |
14 |
7 |
0 |
0 |
0 |
720 |
730 |
70 |
60 |
49 |
39 |
29 |
22 |
15 |
8 |
1 |
0 |
0 |
730 |
740 |
72 |
61 |
51 |
40 |
30 |
23 |
16 |
9 |
2 |
0 |
0 |
740 |
750 |
73 |
63 |
52 |
42 |
31 |
24 |
17 |
10 |
3 |
0 |
0 |
750 |
760 |
75 |
64 |
54 |
43 |
33 |
25 |
18 |
11 |
4 |
0 |
0 |
760 |
770 |
76 |
66 |
55 |
45 |
34 |
26 |
19 |
12 |
5 |
0 |
0 |
770 |
780 |
78 |
67 |
57 |
46 |
36 |
27 |
20 |
13 |
6 |
0 |
0 |
780 |
790 |
79 |
69 |
58 |
48 |
37 |
28 |
21 |
14 |
7 |
0 |
0 |
790 |
800 |
81 |
70 |
60 |
49 |
39 |
29 |
22 |
15 |
8 |
1 |
0 |
800 |
810 |
82 |
72 |
61 |
51 |
40 |
30 |
23 |
16 |
9 |
2 |
0 |
$810 |
$820 |
$84 |
$73 |
$63 |
$52 |
$42 |
$31 |
$24 |
$17 |
$10 |
$3 |
$0 |
820 |
830 |
85 |
75 |
64 |
54 |
43 |
33 |
25 |
18 |
11 |
4 |
0 |
830 |
840 |
87 |
76 |
66 |
55 |
45 |
34 |
26 |
19 |
12 |
5 |
0 |
840 |
850 |
88 |
78 |
67 |
57 |
46 |
36 |
27 |
20 |
13 |
6 |
0 |
850 |
860 |
90 |
79 |
69 |
58 |
48 |
37 |
28 |
21 |
14 |
7 |
0 |
860 |
870 |
91 |
81 |
70 |
60 |
49 |
39 |
29 |
22 |
15 |
8 |
1 |
870 |
880 |
93 |
82 |
72 |
61 |
51 |
40 |
30 |
23 |
16 |
9 |
2 |
880 |
890 |
94 |
84 |
73 |
63 |
52 |
42 |
31 |
24 |
17 |
10 |
3 |
890 |
900 |
96 |
85 |
75 |
64 |
54 |
43 |
33 |
25 |
18 |
11 |
4 |
900 |
910 |
97 |
87 |
76 |
66 |
55 |
45 |
34 |
26 |
19 |
12 |
5 |
910 |
920 |
99 |
88 |
78 |
67 |
57 |
46 |
36 |
27 |
20 |
13 |
6 |
920 |
930 |
100 |
90 |
79 |
69 |
58 |
48 |
37 |
28 |
21 |
14 |
7 |
930 |
940 |
102 |
91 |
81 |
70 |
60 |
49 |
39 |
29 |
22 |
15 |
8 |
940 |
950 |
103 |
93 |
82 |
72 |
61 |
51 |
40 |
30 |
23 |
16 |
9 |
950 |
960 |
105 |
94 |
84 |
73 |
63 |
52 |
42 |
31 |
24 |
17 |
10 |
960 |
970 |
106 |
96 |
85 |
75 |
64 |
54 |
43 |
33 |
25 |
18 |
11 |
970 |
980 |
108 |
97 |
87 |
76 |
66 |
55 |
45 |
34 |
26 |
19 |
12 |
980 |
990 |
109 |
99 |
88 |
78 |
67 |
57 |
46 |
36 |
27 |
20 |
13 |
990 |
1,000 |
111 |
100 |
90 |
79 |
69 |
58 |
48 |
37 |
28 |
21 |
14 |
1,000 |
1,010 |
112 |
102 |
91 |
81 |
70 |
60 |
49 |
39 |
29 |
22 |
15 |
1,010 |
1,020 |
114 |
103 |
93 |
82 |
72 |
61 |
51 |
40 |
30 |
23 |
16 |
1,020 |
1,030 |
115 |
105 |
94 |
84 |
73 |
63 |
52 |
42 |
31 |
24 |
17 |
1,030 |
1,040 |
117 |
106 |
96 |
85 |
75 |
64 |
54 |
43 |
33 |
25 |
18 |
1,040 |
1,050 |
118 |
108 |
97 |
87 |
76 |
66 |
55 |
45 |
34 |
26 |
19 |
1,050 |
1,060 |
120 |
109 |
99 |
88 |
78 |
67 |
57 |
46 |
36 |
27 |
20 |
1,060 |
1,070 |
121 |
111 |
100 |
90 |
79 |
69 |
58 |
48 |
37 |
28 |
21 |
1,070 |
1,080 |
123 |
112 |
102 |
91 |
81 |
70 |
60 |
49 |
39 |
29 |
22 |
1,080 |
1,090 |
124 |
114 |
103 |
93 |
82 |
72 |
61 |
51 |
40 |
30 |
23 |
1,090 |
1,100 |
126 |
115 |
105 |
94 |
84 |
73 |
63 |
52 |
42 |
31 |
24 |
1,100 |
1,110 |
127 |
117 |
106 |
96 |
85 |
75 |
64 |
54 |
43 |
33 |
25 |
1,110 |
1,120 |
129 |
118 |
108 |
97 |
87 |
76 |
66 |
55 |
45 |
34 |
26 |
1,120 |
1,130 |
130 |
120 |
109 |
99 |
88 |
78 |
67 |
57 |
46 |
36 |
27 |
1,130 |
1,140 |
132 |
121 |
111 |
100 |
90 |
79 |
69 |
58 |
48 |
37 |
28 |
1,140 |
1,150 |
133 |
123 |
112 |
102 |
91 |
81 |
70 |
60 |
49 |
39 |
29 |
1,150 |
1,160 |
135 |
124 |
114 |
103 |
93 |
82 |
72 |
61 |
51 |
40 |
30 |
1,160 |
1,170 |
136 |
126 |
115 |
105 |
94 |
84 |
73 |
63 |
52 |
42 |
31 |
1,170 |
1,180 |
138 |
127 |
117 |
106 |
96 |
85 |
75 |
64 |
54 |
43 |
33 |
1,180 |
1,190 |
139 |
129 |
118 |
108 |
97 |
87 |
76 |
66 |
55 |
45 |
34 |
1,190 |
1,200 |
141 |
130 |
120 |
109 |
99 |
88 |
78 |
67 |
57 |
46 |
36 |
1,200 |
1,210 |
142 |
132 |
121 |
111 |
100 |
90 |
79 |
69 |
58 |
48 |
37 |
1,210 |
1,220 |
144 |
133 |
123 |
112 |
102 |
91 |
81 |
70 |
60 |
49 |
39 |
1,220 |
1,230 |
145 |
135 |
124 |
114 |
103 |
93 |
82 |
72 |
61 |
51 |
40 |
1,230 |
1,240 |
147 |
136 |
126 |
115 |
105 |
94 |
84 |
73 |
63 |
52 |
42 |
1,240 |
1,250 |
148 |
138 |
127 |
117 |
106 |
96 |
85 |
75 |
64 |
54 |
43 |
1,250 |
1,260 |
150 |
139 |
129 |
118 |
108 |
97 |
87 |
76 |
66 |
55 |
45 |
1,260 |
1,270 |
151 |
141 |
130 |
120 |
109 |
99 |
88 |
78 |
67 |
57 |
46 |
1,270 |
1,280 |
153 |
142 |
132 |
121 |
111 |
100 |
90 |
79 |
69 |
58 |
48 |
1,280 |
1,290 |
154 |
144 |
133 |
123 |
112 |
102 |
91 |
81 |
70 |
60 |
49 |
1,290 |
1,300 |
156 |
145 |
135 |
124 |
114 |
103 |
93 |
82 |
72 |
61 |
51 |
1,300 |
1,310 |
157 |
147 |
136 |
126 |
115 |
105 |
94 |
84 |
73 |
63 |
52 |
1,310 |
1,320 |
159 |
148 |
138 |
127 |
117 |
106 |
96 |
85 |
75 |
64 |
54 |
1,320 |
1,330 |
160 |
150 |
139 |
129 |
118 |
108 |
97 |
87 |
76 |
66 |
55 |
1,330 |
1,340 |
162 |
151 |
141 |
130 |
120 |
109 |
99 |
88 |
78 |
67 |
57 |
1,340 |
1,350 |
163 |
153 |
142 |
132 |
121 |
111 |
100 |
90 |
79 |
69 |
58 |
1,350 |
1,360 |
165 |
154 |
144 |
133 |
123 |
112 |
102 |
91 |
81 |
70 |
60 |
1,360 |
1,370 |
166 |
156 |
145 |
135 |
124 |
114 |
103 |
93 |
82 |
72 |
61 |
1,370 |
1,380 |
168 |
157 |
147 |
136 |
126 |
115 |
105 |
94 |
84 |
73 |
63 |
1,380 |
1,390 |
169 |
159 |
148 |
138 |
127 |
117 |
106 |
96 |
85 |
75 |
64 |
1,390 |
1,400 |
171 |
160 |
150 |
139 |
129 |
118 |
108 |
97 |
87 |
76 |
66 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$1,400 and over |
Use Table 1(b) for a MARRIED person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid in 2009)
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 |
0 |
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 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
260 |
270 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
270 |
280 |
17 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
290 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
290 |
300 |
19 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
300 |
310 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
310 |
320 |
21 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
320 |
330 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
330 |
340 |
23 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
340 |
350 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
350 |
360 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
370 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
370 |
380 |
27 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
380 |
390 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
400 |
29 |
15 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
410 |
31 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
410 |
420 |
32 |
17 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
420 |
430 |
34 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
430 |
440 |
35 |
19 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
440 |
450 |
37 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
450 |
460 |
38 |
21 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
460 |
470 |
40 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
470 |
480 |
41 |
23 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
480 |
490 |
43 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
490 |
500 |
44 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
500 |
520 |
46 |
27 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
540 |
49 |
29 |
15 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
560 |
52 |
31 |
17 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
580 |
55 |
34 |
19 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
600 |
58 |
37 |
21 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
620 |
61 |
40 |
23 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
640 |
64 |
43 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
660 |
67 |
46 |
27 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
680 |
70 |
49 |
29 |
15 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
73 |
52 |
31 |
17 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
76 |
55 |
34 |
19 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
79 |
58 |
37 |
21 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
82 |
61 |
40 |
23 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
85 |
64 |
43 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
88 |
67 |
46 |
27 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
$800 |
$820 |
$91 |
$70 |
$49 |
$29 |
$15 |
$1 |
$0 |
$0 |
$0 |
$0 |
$0 |
820 |
840 |
94 |
73 |
52 |
31 |
17 |
3 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
97 |
76 |
55 |
34 |
19 |
5 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
100 |
79 |
58 |
37 |
21 |
7 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
103 |
82 |
61 |
40 |
23 |
9 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
106 |
85 |
64 |
43 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
109 |
88 |
67 |
46 |
27 |
13 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
112 |
91 |
70 |
49 |
29 |
15 |
1 |
0 |
0 |
0 |
0 |
960 |
980 |
115 |
94 |
73 |
52 |
31 |
17 |
3 |
0 |
0 |
0 |
0 |
980 |
1,000 |
118 |
97 |
76 |
55 |
34 |
19 |
5 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
121 |
100 |
79 |
58 |
37 |
21 |
7 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
124 |
103 |
82 |
61 |
40 |
23 |
9 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
127 |
106 |
85 |
64 |
43 |
25 |
11 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
130 |
109 |
88 |
67 |
46 |
27 |
13 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
133 |
112 |
91 |
70 |
49 |
29 |
15 |
1 |
0 |
0 |
0 |
1,100 |
1,120 |
136 |
115 |
94 |
73 |
52 |
31 |
17 |
3 |
0 |
0 |
0 |
1,120 |
1,140 |
139 |
118 |
97 |
76 |
55 |
34 |
19 |
5 |
0 |
0 |
0 |
1,140 |
1,160 |
142 |
121 |
100 |
79 |
58 |
37 |
21 |
7 |
0 |
0 |
0 |
1,160 |
1,180 |
145 |
124 |
103 |
82 |
61 |
40 |
23 |
9 |
0 |
0 |
0 |
1,180 |
1,200 |
148 |
127 |
106 |
85 |
64 |
43 |
25 |
11 |
0 |
0 |
0 |
1,200 |
1,220 |
151 |
130 |
109 |
88 |
67 |
46 |
27 |
13 |
0 |
0 |
0 |
1,220 |
1,240 |
154 |
133 |
112 |
91 |
70 |
49 |
29 |
15 |
1 |
0 |
0 |
1,240 |
1,260 |
157 |
136 |
115 |
94 |
73 |
52 |
31 |
17 |
3 |
0 |
0 |
1,260 |
1,280 |
160 |
139 |
118 |
97 |
76 |
55 |
34 |
19 |
5 |
0 |
0 |
1,280 |
1,300 |
163 |
142 |
121 |
100 |
79 |
58 |
37 |
21 |
7 |
0 |
0 |
1,300 |
1,320 |
166 |
145 |
124 |
103 |
82 |
61 |
40 |
23 |
9 |
0 |
0 |
1,320 |
1,340 |
169 |
148 |
127 |
106 |
85 |
64 |
43 |
25 |
11 |
0 |
0 |
1,340 |
1,360 |
172 |
151 |
130 |
109 |
88 |
67 |
46 |
27 |
13 |
0 |
0 |
1,360 |
1,380 |
176 |
154 |
133 |
112 |
91 |
70 |
49 |
29 |
15 |
0 |
0 |
1,380 |
1,400 |
181 |
157 |
136 |
115 |
94 |
73 |
52 |
31 |
17 |
2 |
0 |
1,400 |
1,420 |
186 |
160 |
139 |
118 |
97 |
76 |
55 |
34 |
19 |
4 |
0 |
1,420 |
1,440 |
191 |
163 |
142 |
121 |
100 |
79 |
58 |
37 |
21 |
6 |
0 |
1,440 |
1,460 |
196 |
166 |
145 |
124 |
103 |
82 |
61 |
40 |
23 |
8 |
0 |
1,460 |
1,480 |
201 |
169 |
148 |
127 |
106 |
85 |
64 |
43 |
25 |
10 |
0 |
1,480 |
1,500 |
206 |
172 |
151 |
130 |
109 |
88 |
67 |
46 |
27 |
12 |
0 |
1,500 |
1,520 |
211 |
176 |
154 |
133 |
112 |
91 |
70 |
49 |
29 |
14 |
0 |
1,520 |
1,540 |
216 |
181 |
157 |
136 |
115 |
94 |
73 |
52 |
31 |
16 |
2 |
1,540 |
1,560 |
221 |
186 |
160 |
139 |
118 |
97 |
76 |
55 |
34 |
18 |
4 |
1,560 |
1,580 |
226 |
191 |
163 |
142 |
121 |
100 |
79 |
58 |
37 |
20 |
6 |
1,580 |
1,600 |
231 |
196 |
166 |
145 |
124 |
103 |
82 |
61 |
40 |
22 |
8 |
1,600 |
1,620 |
236 |
201 |
169 |
148 |
127 |
106 |
85 |
64 |
43 |
24 |
10 |
1,620 |
1,640 |
241 |
206 |
172 |
151 |
130 |
109 |
88 |
67 |
46 |
26 |
12 |
1,640 |
1,660 |
246 |
211 |
176 |
154 |
133 |
112 |
91 |
70 |
49 |
28 |
14 |
1,660 |
1,680 |
251 |
216 |
181 |
157 |
136 |
115 |
94 |
73 |
52 |
31 |
16 |
1,680 |
1,700 |
256 |
221 |
186 |
160 |
139 |
118 |
97 |
76 |
55 |
34 |
18 |
1,700 |
1,720 |
261 |
226 |
191 |
163 |
142 |
121 |
100 |
79 |
58 |
37 |
20 |
1,720 |
1,740 |
266 |
231 |
196 |
166 |
145 |
124 |
103 |
82 |
61 |
40 |
22 |
1,740 |
1,760 |
271 |
236 |
201 |
169 |
148 |
127 |
106 |
85 |
64 |
43 |
24 |
1,760 |
1,780 |
276 |
241 |
206 |
172 |
151 |
130 |
109 |
88 |
67 |
46 |
26 |
1,780 |
1,800 |
281 |
246 |
211 |
176 |
154 |
133 |
112 |
91 |
70 |
49 |
28 |
1,800 |
1,820 |
286 |
251 |
216 |
181 |
157 |
136 |
115 |
94 |
73 |
52 |
31 |
1,820 |
1,840 |
291 |
256 |
221 |
186 |
160 |
139 |
118 |
97 |
76 |
55 |
34 |
1,840 |
1,860 |
296 |
261 |
226 |
191 |
163 |
142 |
121 |
100 |
79 |
58 |
37 |
1,860 |
1,880 |
301 |
266 |
231 |
196 |
166 |
145 |
124 |
103 |
82 |
61 |
40 |
1,880 |
1,900 |
306 |
271 |
236 |
201 |
169 |
148 |
127 |
106 |
85 |
64 |
43 |
1,900 |
1,920 |
311 |
276 |
241 |
206 |
172 |
151 |
130 |
109 |
88 |
67 |
46 |
1,920 |
1,940 |
316 |
281 |
246 |
211 |
176 |
154 |
133 |
112 |
91 |
70 |
49 |
1,940 |
1,960 |
321 |
286 |
251 |
216 |
181 |
157 |
136 |
115 |
94 |
73 |
52 |
1,960 |
1,980 |
326 |
291 |
256 |
221 |
186 |
160 |
139 |
118 |
97 |
76 |
55 |
1,980 |
2,000 |
331 |
296 |
261 |
226 |
191 |
163 |
142 |
121 |
100 |
79 |
58 |
2,000 |
2,020 |
336 |
301 |
266 |
231 |
196 |
166 |
145 |
124 |
103 |
82 |
61 |
2,020 |
2,040 |
341 |
306 |
271 |
236 |
201 |
169 |
148 |
127 |
106 |
85 |
64 |
2,040 |
2,060 |
346 |
311 |
276 |
241 |
206 |
172 |
151 |
130 |
109 |
88 |
67 |
2,060 |
2,080 |
351 |
316 |
281 |
246 |
211 |
176 |
154 |
133 |
112 |
91 |
70 |
2,080 |
2,100 |
356 |
321 |
286 |
251 |
216 |
181 |
157 |
136 |
115 |
94 |
73 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$2,100 and over |
Use Table 2(a) for a SINGLE person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid in 2009)
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 |
$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 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
540 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
560 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
580 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
600 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
620 |
30 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
640 |
32 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
660 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
680 |
36 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
38 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
40 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
42 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
44 |
30 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
46 |
32 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
48 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
50 |
36 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
52 |
38 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
54 |
40 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
56 |
42 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
58 |
44 |
30 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
60 |
46 |
32 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
63 |
48 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
66 |
50 |
36 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
69 |
52 |
38 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
72 |
54 |
40 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
75 |
56 |
42 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
78 |
58 |
44 |
30 |
16 |
2 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
81 |
60 |
46 |
32 |
18 |
4 |
0 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
84 |
63 |
48 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
87 |
66 |
50 |
36 |
22 |
8 |
0 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
90 |
69 |
52 |
38 |
24 |
10 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
93 |
72 |
54 |
40 |
26 |
12 |
0 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
96 |
75 |
56 |
42 |
28 |
14 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
99 |
78 |
58 |
44 |
30 |
16 |
2 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
102 |
81 |
60 |
46 |
32 |
18 |
4 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
105 |
84 |
63 |
48 |
34 |
20 |
6 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
108 |
87 |
66 |
50 |
36 |
22 |
8 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
111 |
90 |
69 |
52 |
38 |
24 |
10 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
114 |
93 |
72 |
54 |
40 |
26 |
12 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
117 |
96 |
75 |
56 |
42 |
28 |
14 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
120 |
99 |
78 |
58 |
44 |
30 |
16 |
2 |
0 |
0 |
0 |
1,320 |
1,340 |
123 |
102 |
81 |
60 |
46 |
32 |
18 |
4 |
0 |
0 |
0 |
1,340 |
1,360 |
126 |
105 |
84 |
63 |
48 |
34 |
20 |
6 |
0 |
0 |
0 |
1,360 |
1,380 |
129 |
108 |
87 |
66 |
50 |
36 |
22 |
8 |
0 |
0 |
0 |
1,380 |
1,400 |
132 |
111 |
90 |
69 |
52 |
38 |
24 |
10 |
0 |
0 |
0 |
1,400 |
1,420 |
135 |
114 |
93 |
72 |
54 |
40 |
26 |
12 |
0 |
0 |
0 |
1,420 |
1,440 |
138 |
117 |
96 |
75 |
56 |
42 |
28 |
14 |
0 |
0 |
0 |
1,440 |
1,460 |
141 |
120 |
99 |
78 |
58 |
44 |
30 |
16 |
2 |
0 |
0 |
1,460 |
1,480 |
144 |
123 |
102 |
81 |
60 |
46 |
32 |
18 |
4 |
0 |
0 |
1,480 |
1,500 |
147 |
126 |
105 |
84 |
62 |
48 |
34 |
20 |
6 |
0 |
0 |
$1,500 |
$1,520 |
$150 |
$129 |
$108 |
$87 |
$65 |
$50 |
$36 |
$22 |
$8 |
$0 |
$0 |
1,520 |
1,540 |
153 |
132 |
111 |
90 |
68 |
52 |
38 |
24 |
10 |
0 |
0 |
1,540 |
1,560 |
156 |
135 |
114 |
93 |
71 |
54 |
40 |
26 |
12 |
0 |
0 |
1,560 |
1,580 |
159 |
138 |
117 |
96 |
74 |
56 |
42 |
28 |
14 |
0 |
0 |
1,580 |
1,600 |
162 |
141 |
120 |
99 |
77 |
58 |
44 |
30 |
16 |
2 |
0 |
1,600 |
1,620 |
165 |
144 |
123 |
102 |
80 |
60 |
46 |
32 |
18 |
4 |
0 |
1,620 |
1,640 |
168 |
147 |
126 |
105 |
83 |
62 |
48 |
34 |
20 |
6 |
0 |
1,640 |
1,660 |
171 |
150 |
129 |
108 |
86 |
65 |
50 |
36 |
22 |
8 |
0 |
1,660 |
1,680 |
174 |
153 |
132 |
111 |
89 |
68 |
52 |
38 |
24 |
10 |
0 |
1,680 |
1,700 |
177 |
156 |
135 |
114 |
92 |
71 |
54 |
40 |
26 |
12 |
0 |
1,700 |
1,720 |
180 |
159 |
138 |
117 |
95 |
74 |
56 |
42 |
28 |
14 |
0 |
1,720 |
1,740 |
183 |
162 |
141 |
120 |
98 |
77 |
58 |
44 |
30 |
16 |
2 |
1,740 |
1,760 |
186 |
165 |
144 |
123 |
101 |
80 |
60 |
46 |
32 |
18 |
4 |
1,760 |
1,780 |
189 |
168 |
147 |
126 |
104 |
83 |
62 |
48 |
34 |
20 |
6 |
1,780 |
1,800 |
192 |
171 |
150 |
129 |
107 |
86 |
65 |
50 |
36 |
22 |
8 |
1,800 |
1,820 |
195 |
174 |
153 |
132 |
110 |
89 |
68 |
52 |
38 |
24 |
10 |
1,820 |
1,840 |
198 |
177 |
156 |
135 |
113 |
92 |
71 |
54 |
40 |
26 |
12 |
1,840 |
1,860 |
201 |
180 |
159 |
138 |
116 |
95 |
74 |
56 |
42 |
28 |
14 |
1,860 |
1,880 |
204 |
183 |
162 |
141 |
119 |
98 |
77 |
58 |
44 |
30 |
16 |
1,880 |
1,900 |
207 |
186 |
165 |
144 |
122 |
101 |
80 |
60 |
46 |
32 |
18 |
1,900 |
1,920 |
210 |
189 |
168 |
147 |
125 |
104 |
83 |
62 |
48 |
34 |
20 |
1,920 |
1,940 |
213 |
192 |
171 |
150 |
128 |
107 |
86 |
65 |
50 |
36 |
22 |
1,940 |
1,960 |
216 |
195 |
174 |
153 |
131 |
110 |
89 |
68 |
52 |
38 |
24 |
1,960 |
1,980 |
219 |
198 |
177 |
156 |
134 |
113 |
92 |
71 |
54 |
40 |
26 |
1,980 |
2,000 |
222 |
201 |
180 |
159 |
137 |
116 |
95 |
74 |
56 |
42 |
28 |
2,000 |
2,020 |
225 |
204 |
183 |
162 |
140 |
119 |
98 |
77 |
58 |
44 |
30 |
2,020 |
2,040 |
228 |
207 |
186 |
165 |
143 |
122 |
101 |
80 |
60 |
46 |
32 |
2,040 |
2,060 |
231 |
210 |
189 |
168 |
146 |
125 |
104 |
83 |
62 |
48 |
34 |
2,060 |
2,080 |
234 |
213 |
192 |
171 |
149 |
128 |
107 |
86 |
65 |
50 |
36 |
2,080 |
2,100 |
237 |
216 |
195 |
174 |
152 |
131 |
110 |
89 |
68 |
52 |
38 |
2,100 |
2,120 |
240 |
219 |
198 |
177 |
155 |
134 |
113 |
92 |
71 |
54 |
40 |
2,120 |
2,140 |
243 |
222 |
201 |
180 |
158 |
137 |
116 |
95 |
74 |
56 |
42 |
2,140 |
2,160 |
246 |
225 |
204 |
183 |
161 |
140 |
119 |
98 |
77 |
58 |
44 |
2,160 |
2,180 |
249 |
228 |
207 |
186 |
164 |
143 |
122 |
101 |
80 |
60 |
46 |
2,180 |
2,200 |
252 |
231 |
210 |
189 |
167 |
146 |
125 |
104 |
83 |
62 |
48 |
2,200 |
2,220 |
255 |
234 |
213 |
192 |
170 |
149 |
128 |
107 |
86 |
65 |
50 |
2,220 |
2,240 |
258 |
237 |
216 |
195 |
173 |
152 |
131 |
110 |
89 |
68 |
52 |
2,240 |
2,260 |
261 |
240 |
219 |
198 |
176 |
155 |
134 |
113 |
92 |
71 |
54 |
2,260 |
2,280 |
264 |
243 |
222 |
201 |
179 |
158 |
137 |
116 |
95 |
74 |
56 |
2,280 |
2,300 |
267 |
246 |
225 |
204 |
182 |
161 |
140 |
119 |
98 |
77 |
58 |
2,300 |
2,320 |
270 |
249 |
228 |
207 |
185 |
164 |
143 |
122 |
101 |
80 |
60 |
2,320 |
2,340 |
273 |
252 |
231 |
210 |
188 |
167 |
146 |
125 |
104 |
83 |
62 |
2,340 |
2,360 |
276 |
255 |
234 |
213 |
191 |
170 |
149 |
128 |
107 |
86 |
65 |
2,360 |
2,380 |
279 |
258 |
237 |
216 |
194 |
173 |
152 |
131 |
110 |
89 |
68 |
2,380 |
2,400 |
282 |
261 |
240 |
219 |
197 |
176 |
155 |
134 |
113 |
92 |
71 |
2,400 |
2,420 |
285 |
264 |
243 |
222 |
200 |
179 |
158 |
137 |
116 |
95 |
74 |
2,420 |
2,440 |
288 |
267 |
246 |
225 |
203 |
182 |
161 |
140 |
119 |
98 |
77 |
2,440 |
2,460 |
291 |
270 |
249 |
228 |
206 |
185 |
164 |
143 |
122 |
101 |
80 |
2,460 |
2,480 |
294 |
273 |
252 |
231 |
209 |
188 |
167 |
146 |
125 |
104 |
83 |
2,480 |
2,500 |
297 |
276 |
255 |
234 |
212 |
191 |
170 |
149 |
128 |
107 |
86 |
2,500 |
2,520 |
300 |
279 |
258 |
237 |
215 |
194 |
173 |
152 |
131 |
110 |
89 |
2,520 |
2,540 |
303 |
282 |
261 |
240 |
218 |
197 |
176 |
155 |
134 |
113 |
92 |
2,540 |
2,560 |
306 |
285 |
264 |
243 |
221 |
200 |
179 |
158 |
137 |
116 |
95 |
2,560 |
2,580 |
309 |
288 |
267 |
246 |
224 |
203 |
182 |
161 |
140 |
119 |
98 |
2,580 |
2,600 |
312 |
291 |
270 |
249 |
227 |
206 |
185 |
164 |
143 |
122 |
101 |
2,600 |
2,620 |
315 |
294 |
273 |
252 |
230 |
209 |
188 |
167 |
146 |
125 |
104 |
2,620 |
2,640 |
318 |
297 |
276 |
255 |
233 |
212 |
191 |
170 |
149 |
128 |
107 |
2,640 |
2,660 |
321 |
300 |
279 |
258 |
236 |
215 |
194 |
173 |
152 |
131 |
110 |
2,660 |
2,680 |
324 |
303 |
282 |
261 |
239 |
218 |
197 |
176 |
155 |
134 |
113 |
2,680 |
2,700 |
327 |
306 |
285 |
264 |
242 |
221 |
200 |
179 |
158 |
137 |
116 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$2,700 and over |
Use Table 2(b) for a MARRIED person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid in 2009)
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 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
270 |
280 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
290 |
17 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
290 |
300 |
18 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
300 |
310 |
19 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
310 |
320 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
320 |
330 |
21 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
330 |
340 |
22 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
340 |
350 |
23 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
350 |
360 |
24 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
370 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
370 |
380 |
26 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
380 |
390 |
27 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
400 |
28 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
410 |
29 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
410 |
420 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
420 |
430 |
31 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
430 |
440 |
33 |
17 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
440 |
450 |
34 |
18 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
450 |
460 |
36 |
19 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
460 |
470 |
37 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
470 |
480 |
39 |
21 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
480 |
490 |
40 |
22 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
490 |
500 |
42 |
23 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
500 |
520 |
44 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
540 |
47 |
27 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
560 |
50 |
29 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
580 |
53 |
31 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
600 |
56 |
33 |
18 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
620 |
59 |
36 |
20 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
640 |
62 |
39 |
22 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
660 |
65 |
42 |
24 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
680 |
68 |
45 |
26 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
71 |
48 |
28 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
74 |
51 |
30 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
77 |
54 |
32 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
80 |
57 |
34 |
18 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
83 |
60 |
37 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
86 |
63 |
40 |
22 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
89 |
66 |
43 |
24 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
92 |
69 |
46 |
26 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
$840 |
$860 |
$95 |
$72 |
$49 |
$28 |
$13 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
860 |
880 |
98 |
75 |
52 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
101 |
78 |
55 |
32 |
17 |
2 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
104 |
81 |
58 |
35 |
19 |
4 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
107 |
84 |
61 |
38 |
21 |
6 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
110 |
87 |
64 |
41 |
23 |
8 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
113 |
90 |
67 |
44 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
116 |
93 |
70 |
47 |
27 |
12 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
119 |
96 |
73 |
50 |
29 |
14 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
122 |
99 |
76 |
53 |
31 |
16 |
1 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
125 |
102 |
79 |
56 |
34 |
18 |
3 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
128 |
105 |
82 |
59 |
37 |
20 |
5 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
131 |
108 |
85 |
62 |
40 |
22 |
7 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
134 |
111 |
88 |
65 |
43 |
24 |
9 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
137 |
114 |
91 |
68 |
46 |
26 |
11 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
140 |
117 |
94 |
71 |
49 |
28 |
13 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
143 |
120 |
97 |
74 |
52 |
30 |
15 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
146 |
123 |
100 |
77 |
55 |
32 |
17 |
2 |
0 |
0 |
0 |
1,200 |
1,220 |
149 |
126 |
103 |
80 |
58 |
35 |
19 |
4 |
0 |
0 |
0 |
1,220 |
1,240 |
152 |
129 |
106 |
83 |
61 |
38 |
21 |
6 |
0 |
0 |
0 |
1,240 |
1,260 |
155 |
132 |
109 |
86 |
64 |
41 |
23 |
8 |
0 |
0 |
0 |
1,260 |
1,280 |
158 |
135 |
112 |
89 |
67 |
44 |
25 |
10 |
0 |
0 |
0 |
1,280 |
1,300 |
161 |
138 |
115 |
92 |
70 |
47 |
27 |
12 |
0 |
0 |
0 |
1,300 |
1,320 |
164 |
141 |
118 |
95 |
73 |
50 |
29 |
14 |
0 |
0 |
0 |
1,320 |
1,340 |
167 |
144 |
121 |
98 |
76 |
53 |
31 |
16 |
0 |
0 |
0 |
1,340 |
1,360 |
170 |
147 |
124 |
101 |
79 |
56 |
33 |
18 |
2 |
0 |
0 |
1,360 |
1,380 |
173 |
150 |
127 |
104 |
82 |
59 |
36 |
20 |
4 |
0 |
0 |
1,380 |
1,400 |
176 |
153 |
130 |
107 |
85 |
62 |
39 |
22 |
6 |
0 |
0 |
1,400 |
1,420 |
179 |
156 |
133 |
110 |
88 |
65 |
42 |
24 |
8 |
0 |
0 |
1,420 |
1,440 |
182 |
159 |
136 |
113 |
91 |
68 |
45 |
26 |
10 |
0 |
0 |
1,440 |
1,460 |
185 |
162 |
139 |
116 |
94 |
71 |
48 |
28 |
12 |
0 |
0 |
1,460 |
1,480 |
188 |
165 |
142 |
119 |
97 |
74 |
51 |
30 |
14 |
0 |
0 |
1,480 |
1,500 |
192 |
168 |
145 |
122 |
100 |
77 |
54 |
32 |
16 |
1 |
0 |
1,500 |
1,520 |
197 |
171 |
148 |
125 |
103 |
80 |
57 |
34 |
18 |
3 |
0 |
1,520 |
1,540 |
202 |
174 |
151 |
128 |
106 |
83 |
60 |
37 |
20 |
5 |
0 |
1,540 |
1,560 |
207 |
177 |
154 |
131 |
109 |
86 |
63 |
40 |
22 |
7 |
0 |
1,560 |
1,580 |
212 |
180 |
157 |
134 |
112 |
89 |
66 |
43 |
24 |
9 |
0 |
1,580 |
1,600 |
217 |
183 |
160 |
137 |
115 |
92 |
69 |
46 |
26 |
11 |
0 |
1,600 |
1,620 |
222 |
186 |
163 |
140 |
118 |
95 |
72 |
49 |
28 |
13 |
0 |
1,620 |
1,640 |
227 |
189 |
166 |
143 |
121 |
98 |
75 |
52 |
30 |
15 |
0 |
1,640 |
1,660 |
232 |
194 |
169 |
146 |
124 |
101 |
78 |
55 |
32 |
17 |
2 |
1,660 |
1,680 |
237 |
199 |
172 |
149 |
127 |
104 |
81 |
58 |
35 |
19 |
4 |
1,680 |
1,700 |
242 |
204 |
175 |
152 |
130 |
107 |
84 |
61 |
38 |
21 |
6 |
1,700 |
1,720 |
247 |
209 |
178 |
155 |
133 |
110 |
87 |
64 |
41 |
23 |
8 |
1,720 |
1,740 |
252 |
214 |
181 |
158 |
136 |
113 |
90 |
67 |
44 |
25 |
10 |
1,740 |
1,760 |
257 |
219 |
184 |
161 |
139 |
116 |
93 |
70 |
47 |
27 |
12 |
1,760 |
1,780 |
262 |
224 |
187 |
164 |
142 |
119 |
96 |
73 |
50 |
29 |
14 |
1,780 |
1,800 |
267 |
229 |
191 |
167 |
145 |
122 |
99 |
76 |
53 |
31 |
16 |
1,800 |
1,820 |
272 |
234 |
196 |
170 |
148 |
125 |
102 |
79 |
56 |
33 |
18 |
1,820 |
1,840 |
277 |
239 |
201 |
173 |
151 |
128 |
105 |
82 |
59 |
36 |
20 |
1,840 |
1,860 |
282 |
244 |
206 |
176 |
154 |
131 |
108 |
85 |
62 |
39 |
22 |
1,860 |
1,880 |
287 |
249 |
211 |
179 |
157 |
134 |
111 |
88 |
65 |
42 |
24 |
1,880 |
1,900 |
292 |
254 |
216 |
182 |
160 |
137 |
114 |
91 |
68 |
45 |
26 |
1,900 |
1,920 |
297 |
259 |
221 |
185 |
163 |
140 |
117 |
94 |
71 |
48 |
28 |
1,920 |
1,940 |
302 |
264 |
226 |
188 |
166 |
143 |
120 |
97 |
74 |
51 |
30 |
1,940 |
1,960 |
307 |
269 |
231 |
193 |
169 |
146 |
123 |
100 |
77 |
54 |
32 |
1,960 |
1,980 |
312 |
274 |
236 |
198 |
172 |
149 |
126 |
103 |
80 |
57 |
35 |
1,980 |
2,000 |
317 |
279 |
241 |
203 |
175 |
152 |
129 |
106 |
83 |
60 |
38 |
2,000 |
2,020 |
322 |
284 |
246 |
208 |
178 |
155 |
132 |
109 |
86 |
63 |
41 |
2,020 |
2,040 |
327 |
289 |
251 |
213 |
181 |
158 |
135 |
112 |
89 |
66 |
44 |
2,040 |
2,060 |
332 |
294 |
256 |
218 |
184 |
161 |
138 |
115 |
92 |
69 |
47 |
2,060 |
2,080 |
337 |
299 |
261 |
223 |
187 |
164 |
141 |
118 |
95 |
72 |
50 |
2,080 |
2,100 |
342 |
304 |
266 |
228 |
190 |
167 |
144 |
121 |
98 |
75 |
53 |
2,100 |
2,120 |
347 |
309 |
271 |
233 |
195 |
170 |
147 |
124 |
101 |
78 |
56 |
2,120 |
2,140 |
352 |
314 |
276 |
238 |
200 |
173 |
150 |
127 |
104 |
81 |
59 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$2,140 and over |
Use Table 3(a) for a SINGLE person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid in 2009)
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 |
$340 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
340 |
350 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
350 |
360 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
370 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
370 |
380 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
380 |
390 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
390 |
400 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
400 |
410 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
410 |
420 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
420 |
430 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
430 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
440 |
450 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
450 |
460 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
460 |
470 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
470 |
480 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
480 |
490 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
490 |
500 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
500 |
520 |
18 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
540 |
20 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
560 |
22 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
580 |
24 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
600 |
26 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
620 |
28 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
640 |
30 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
660 |
32 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
680 |
34 |
18 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
36 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
38 |
22 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
40 |
24 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
42 |
26 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
44 |
28 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
46 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
48 |
32 |
17 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
50 |
34 |
19 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
52 |
36 |
21 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
54 |
38 |
23 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
56 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
58 |
42 |
27 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
60 |
44 |
29 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
62 |
46 |
31 |
16 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
64 |
48 |
33 |
18 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
66 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
68 |
52 |
37 |
22 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
71 |
54 |
39 |
24 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
74 |
56 |
41 |
26 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
77 |
58 |
43 |
28 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
80 |
60 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
83 |
62 |
47 |
32 |
17 |
2 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
86 |
64 |
49 |
34 |
19 |
4 |
0 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
89 |
66 |
51 |
36 |
21 |
6 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
92 |
69 |
53 |
38 |
23 |
8 |
0 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
95 |
72 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
98 |
75 |
57 |
42 |
27 |
12 |
0 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
101 |
78 |
59 |
44 |
29 |
14 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
104 |
81 |
61 |
46 |
31 |
16 |
0 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
107 |
84 |
63 |
48 |
33 |
18 |
2 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
110 |
87 |
65 |
50 |
35 |
20 |
4 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
113 |
90 |
68 |
52 |
37 |
22 |
6 |
0 |
0 |
0 |
0 |
1,320 |
1,340 |
116 |
93 |
71 |
54 |
39 |
24 |
8 |
0 |
0 |
0 |
0 |
1,340 |
1,360 |
119 |
96 |
74 |
56 |
41 |
26 |
10 |
0 |
0 |
0 |
0 |
1,360 |
1,380 |
122 |
99 |
77 |
58 |
43 |
28 |
12 |
0 |
0 |
0 |
0 |
1,380 |
1,400 |
125 |
102 |
80 |
60 |
45 |
30 |
14 |
0 |
0 |
0 |
0 |
1,400 |
1,420 |
128 |
105 |
83 |
62 |
47 |
32 |
16 |
1 |
0 |
0 |
0 |
1,420 |
1,440 |
131 |
108 |
86 |
64 |
49 |
34 |
18 |
3 |
0 |
0 |
0 |
1,440 |
1,460 |
134 |
111 |
89 |
66 |
51 |
36 |
20 |
5 |
0 |
0 |
0 |
1,460 |
1,480 |
137 |
114 |
92 |
69 |
53 |
38 |
22 |
7 |
0 |
0 |
0 |
1,480 |
1,500 |
140 |
117 |
95 |
72 |
55 |
40 |
24 |
9 |
0 |
0 |
0 |
1,500 |
1,520 |
143 |
120 |
98 |
75 |
57 |
42 |
26 |
11 |
0 |
0 |
0 |
1,520 |
1,540 |
146 |
123 |
101 |
78 |
59 |
44 |
28 |
13 |
0 |
0 |
0 |
1,540 |
1,560 |
149 |
126 |
104 |
81 |
61 |
46 |
30 |
15 |
0 |
0 |
0 |
$1,560 |
$1,580 |
$152 |
$129 |
$107 |
$84 |
$63 |
$48 |
$32 |
$17 |
$2 |
$0 |
$0 |
1,580 |
1,600 |
155 |
132 |
110 |
87 |
65 |
50 |
34 |
19 |
4 |
0 |
0 |
1,600 |
1,620 |
158 |
135 |
113 |
90 |
67 |
52 |
36 |
21 |
6 |
0 |
0 |
1,620 |
1,640 |
161 |
138 |
116 |
93 |
70 |
54 |
38 |
23 |
8 |
0 |
0 |
1,640 |
1,660 |
164 |
141 |
119 |
96 |
73 |
56 |
40 |
25 |
10 |
0 |
0 |
1,660 |
1,680 |
167 |
144 |
122 |
99 |
76 |
58 |
42 |
27 |
12 |
0 |
0 |
1,680 |
1,700 |
170 |
147 |
125 |
102 |
79 |
60 |
44 |
29 |
14 |
0 |
0 |
1,700 |
1,720 |
173 |
150 |
128 |
105 |
82 |
62 |
46 |
31 |
16 |
1 |
0 |
1,720 |
1,740 |
176 |
153 |
131 |
108 |
85 |
64 |
48 |
33 |
18 |
3 |
0 |
1,740 |
1,760 |
179 |
156 |
134 |
111 |
88 |
66 |
50 |
35 |
20 |
5 |
0 |
1,760 |
1,780 |
182 |
159 |
137 |
114 |
91 |
68 |
52 |
37 |
22 |
7 |
0 |
1,780 |
1,800 |
185 |
162 |
140 |
117 |
94 |
71 |
54 |
39 |
24 |
9 |
0 |
1,800 |
1,820 |
188 |
165 |
143 |
120 |
97 |
74 |
56 |
41 |
26 |
11 |
0 |
1,820 |
1,840 |
191 |
168 |
146 |
123 |
100 |
77 |
58 |
43 |
28 |
13 |
0 |
1,840 |
1,860 |
194 |
171 |
149 |
126 |
103 |
80 |
60 |
45 |
30 |
15 |
0 |
1,860 |
1,880 |
197 |
174 |
152 |
129 |
106 |
83 |
62 |
47 |
32 |
17 |
2 |
1,880 |
1,900 |
200 |
177 |
155 |
132 |
109 |
86 |
64 |
49 |
34 |
19 |
4 |
1,900 |
1,920 |
203 |
180 |
158 |
135 |
112 |
89 |
66 |
51 |
36 |
21 |
6 |
1,920 |
1,940 |
206 |
183 |
161 |
138 |
115 |
92 |
69 |
53 |
38 |
23 |
8 |
1,940 |
1,960 |
209 |
186 |
164 |
141 |
118 |
95 |
72 |
55 |
40 |
25 |
10 |
1,960 |
1,980 |
212 |
189 |
167 |
144 |
121 |
98 |
75 |
57 |
42 |
27 |
12 |
1,980 |
2,000 |
215 |
192 |
170 |
147 |
124 |
101 |
78 |
59 |
44 |
29 |
14 |
2,000 |
2,020 |
218 |
195 |
173 |
150 |
127 |
104 |
81 |
61 |
46 |
31 |
16 |
2,020 |
2,040 |
221 |
198 |
176 |
153 |
130 |
107 |
84 |
63 |
48 |
33 |
18 |
2,040 |
2,060 |
224 |
201 |
179 |
156 |
133 |
110 |
87 |
65 |
50 |
35 |
20 |
2,060 |
2,080 |
227 |
204 |
182 |
159 |
136 |
113 |
90 |
68 |
52 |
37 |
22 |
2,080 |
2,100 |
230 |
207 |
185 |
162 |
139 |
116 |
93 |
71 |
54 |
39 |
24 |
2,100 |
2,120 |
233 |
210 |
188 |
165 |
142 |
119 |
96 |
74 |
56 |
41 |
26 |
2,120 |
2,140 |
236 |
213 |
191 |
168 |
145 |
122 |
99 |
77 |
58 |
43 |
28 |
2,140 |
2,160 |
239 |
216 |
194 |
171 |
148 |
125 |
102 |
80 |
60 |
45 |
30 |
2,160 |
2,180 |
242 |
219 |
197 |
174 |
151 |
128 |
105 |
83 |
62 |
47 |
32 |
2,180 |
2,200 |
245 |
222 |
200 |
177 |
154 |
131 |
108 |
86 |
64 |
49 |
34 |
2,200 |
2,220 |
248 |
225 |
203 |
180 |
157 |
134 |
111 |
89 |
66 |
51 |
36 |
2,220 |
2,240 |
251 |
228 |
206 |
183 |
160 |
137 |
114 |
92 |
69 |
53 |
38 |
2,240 |
2,260 |
254 |
231 |
209 |
186 |
163 |
140 |
117 |
95 |
72 |
55 |
40 |
2,260 |
2,280 |
257 |
234 |
212 |
189 |
166 |
143 |
120 |
98 |
75 |
57 |
42 |
2,280 |
2,300 |
260 |
237 |
215 |
192 |
169 |
146 |
123 |
101 |
78 |
59 |
44 |
2,300 |
2,320 |
263 |
240 |
218 |
195 |
172 |
149 |
126 |
104 |
81 |
61 |
46 |
2,320 |
2,340 |
266 |
243 |
221 |
198 |
175 |
152 |
129 |
107 |
84 |
63 |
48 |
2,340 |
2,360 |
269 |
246 |
224 |
201 |
178 |
155 |
132 |
110 |
87 |
65 |
50 |
2,360 |
2,380 |
272 |
249 |
227 |
204 |
181 |
158 |
135 |
113 |
90 |
67 |
52 |
2,380 |
2,400 |
275 |
252 |
230 |
207 |
184 |
161 |
138 |
116 |
93 |
70 |
54 |
2,400 |
2,420 |
278 |
255 |
233 |
210 |
187 |
164 |
141 |
119 |
96 |
73 |
56 |
2,420 |
2,440 |
281 |
258 |
236 |
213 |
190 |
167 |
144 |
122 |
99 |
76 |
58 |
2,440 |
2,460 |
284 |
261 |
239 |
216 |
193 |
170 |
147 |
125 |
102 |
79 |
60 |
2,460 |
2,480 |
287 |
264 |
242 |
219 |
196 |
173 |
150 |
128 |
105 |
82 |
62 |
2,480 |
2,500 |
290 |
267 |
245 |
222 |
199 |
176 |
153 |
131 |
108 |
85 |
64 |
2,500 |
2,520 |
293 |
270 |
248 |
225 |
202 |
179 |
156 |
134 |
111 |
88 |
66 |
2,520 |
2,540 |
296 |
273 |
251 |
228 |
205 |
182 |
159 |
137 |
114 |
91 |
68 |
2,540 |
2,560 |
299 |
276 |
254 |
231 |
208 |
185 |
162 |
140 |
117 |
94 |
71 |
2,560 |
2,580 |
302 |
279 |
257 |
234 |
211 |
188 |
165 |
143 |
120 |
97 |
74 |
2,580 |
2,600 |
305 |
282 |
260 |
237 |
214 |
191 |
168 |
146 |
123 |
100 |
77 |
2,600 |
2,620 |
308 |
285 |
263 |
240 |
217 |
194 |
171 |
149 |
126 |
103 |
80 |
2,620 |
2,640 |
311 |
288 |
266 |
243 |
220 |
197 |
174 |
152 |
129 |
106 |
83 |
2,640 |
2,660 |
314 |
291 |
269 |
246 |
223 |
200 |
177 |
155 |
132 |
109 |
86 |
2,660 |
2,680 |
317 |
294 |
272 |
249 |
226 |
203 |
180 |
158 |
135 |
112 |
89 |
2,680 |
2,700 |
320 |
297 |
275 |
252 |
229 |
206 |
183 |
161 |
138 |
115 |
92 |
2,700 |
2,720 |
323 |
300 |
278 |
255 |
232 |
209 |
186 |
164 |
141 |
118 |
95 |
2,720 |
2,740 |
326 |
303 |
281 |
258 |
235 |
212 |
189 |
167 |
144 |
121 |
98 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$2,740 and over |
Use Table 3(b) for a MARRIED person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SINGLE Persons—MONTHLY Payroll Period (For Wages Paid in 2009)
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 |
$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 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
560 |
33 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
580 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
600 |
37 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
640 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
680 |
44 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
720 |
48 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
760 |
52 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
800 |
56 |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
840 |
60 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
880 |
64 |
34 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
920 |
70 |
38 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
960 |
76 |
42 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
960 |
1,000 |
82 |
46 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,040 |
88 |
50 |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,080 |
94 |
54 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,120 |
100 |
58 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,160 |
106 |
62 |
31 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,200 |
112 |
66 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,240 |
118 |
72 |
39 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,280 |
124 |
78 |
43 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,320 |
130 |
84 |
47 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,360 |
136 |
90 |
51 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,400 |
142 |
96 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,440 |
148 |
102 |
59 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,440 |
1,480 |
154 |
108 |
63 |
33 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
1,480 |
1,520 |
160 |
114 |
68 |
37 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
1,520 |
1,560 |
166 |
120 |
74 |
41 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,560 |
1,600 |
172 |
126 |
80 |
45 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,640 |
178 |
132 |
86 |
49 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
1,640 |
1,680 |
184 |
138 |
92 |
53 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
1,680 |
1,720 |
190 |
144 |
98 |
57 |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
1,720 |
1,760 |
196 |
150 |
104 |
61 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
1,760 |
1,800 |
202 |
156 |
110 |
65 |
34 |
4 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,840 |
208 |
162 |
116 |
71 |
38 |
8 |
0 |
0 |
0 |
0 |
0 |
1,840 |
1,880 |
214 |
168 |
122 |
77 |
42 |
12 |
0 |
0 |
0 |
0 |
0 |
1,880 |
1,920 |
220 |
174 |
128 |
83 |
46 |
16 |
0 |
0 |
0 |
0 |
0 |
1,920 |
1,960 |
226 |
180 |
134 |
89 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
1,960 |
2,000 |
232 |
186 |
140 |
95 |
54 |
24 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,040 |
238 |
192 |
146 |
101 |
58 |
28 |
0 |
0 |
0 |
0 |
0 |
2,040 |
2,080 |
244 |
198 |
152 |
107 |
62 |
32 |
1 |
0 |
0 |
0 |
0 |
2,080 |
2,120 |
250 |
204 |
158 |
113 |
67 |
36 |
5 |
0 |
0 |
0 |
0 |
2,120 |
2,160 |
256 |
210 |
164 |
119 |
73 |
40 |
9 |
0 |
0 |
0 |
0 |
2,160 |
2,200 |
262 |
216 |
170 |
125 |
79 |
44 |
13 |
0 |
0 |
0 |
0 |
2,200 |
2,240 |
268 |
222 |
176 |
131 |
85 |
48 |
17 |
0 |
0 |
0 |
0 |
2,240 |
2,280 |
274 |
228 |
182 |
137 |
91 |
52 |
21 |
0 |
0 |
0 |
0 |
2,280 |
2,320 |
280 |
234 |
188 |
143 |
97 |
56 |
25 |
0 |
0 |
0 |
0 |
2,320 |
2,360 |
286 |
240 |
194 |
149 |
103 |
60 |
29 |
0 |
0 |
0 |
0 |
2,360 |
2,400 |
292 |
246 |
200 |
155 |
109 |
64 |
33 |
3 |
0 |
0 |
0 |
2,400 |
2,440 |
298 |
252 |
206 |
161 |
115 |
69 |
37 |
7 |
0 |
0 |
0 |
2,440 |
2,480 |
304 |
258 |
212 |
167 |
121 |
75 |
41 |
11 |
0 |
0 |
0 |
$2,480 |
$2,520 |
$310 |
$264 |
$218 |
$173 |
$127 |
$81 |
$45 |
$15 |
$0 |
$0 |
$0 |
2,520 |
2,560 |
316 |
270 |
224 |
179 |
133 |
87 |
49 |
19 |
0 |
0 |
0 |
2,560 |
2,600 |
322 |
276 |
230 |
185 |
139 |
93 |
53 |
23 |
0 |
0 |
0 |
2,600 |
2,640 |
328 |
282 |
236 |
191 |
145 |
99 |
57 |
27 |
0 |
0 |
0 |
2,640 |
2,680 |
334 |
288 |
242 |
197 |
151 |
105 |
61 |
31 |
1 |
0 |
0 |
2,680 |
2,720 |
340 |
294 |
248 |
203 |
157 |
111 |
66 |
35 |
5 |
0 |
0 |
2,720 |
2,760 |
346 |
300 |
254 |
209 |
163 |
117 |
72 |
39 |
9 |
0 |
0 |
2,760 |
2,800 |
352 |
306 |
260 |
215 |
169 |
123 |
78 |
43 |
13 |
0 |
0 |
2,800 |
2,840 |
358 |
312 |
266 |
221 |
175 |
129 |
84 |
47 |
17 |
0 |
0 |
2,840 |
2,880 |
364 |
318 |
272 |
227 |
181 |
135 |
90 |
51 |
21 |
0 |
0 |
2,880 |
2,920 |
370 |
324 |
278 |
233 |
187 |
141 |
96 |
55 |
25 |
0 |
0 |
2,920 |
2,960 |
376 |
330 |
284 |
239 |
193 |
147 |
102 |
59 |
29 |
0 |
0 |
2,960 |
3,000 |
385 |
336 |
290 |
245 |
199 |
153 |
108 |
63 |
33 |
2 |
0 |
3,000 |
3,040 |
395 |
342 |
296 |
251 |
205 |
159 |
114 |
68 |
37 |
6 |
0 |
3,040 |
3,080 |
405 |
348 |
302 |
257 |
211 |
165 |
120 |
74 |
41 |
10 |
0 |
3,080 |
3,120 |
415 |
354 |
308 |
263 |
217 |
171 |
126 |
80 |
45 |
14 |
0 |
3,120 |
3,160 |
425 |
360 |
314 |
269 |
223 |
177 |
132 |
86 |
49 |
18 |
0 |
3,160 |
3,200 |
435 |
366 |
320 |
275 |
229 |
183 |
138 |
92 |
53 |
22 |
0 |
3,200 |
3,240 |
445 |
372 |
326 |
281 |
235 |
189 |
144 |
98 |
57 |
26 |
0 |
3,240 |
3,280 |
455 |
379 |
332 |
287 |
241 |
195 |
150 |
104 |
61 |
30 |
0 |
3,280 |
3,320 |
465 |
389 |
338 |
293 |
247 |
201 |
156 |
110 |
65 |
34 |
4 |
3,320 |
3,360 |
475 |
399 |
344 |
299 |
253 |
207 |
162 |
116 |
71 |
38 |
8 |
3,360 |
3,400 |
485 |
409 |
350 |
305 |
259 |
213 |
168 |
122 |
77 |
42 |
12 |
3,400 |
3,440 |
495 |
419 |
356 |
311 |
265 |
219 |
174 |
128 |
83 |
46 |
16 |
3,440 |
3,480 |
505 |
429 |
362 |
317 |
271 |
225 |
180 |
134 |
89 |
50 |
20 |
3,480 |
3,520 |
515 |
439 |
368 |
323 |
277 |
231 |
186 |
140 |
95 |
54 |
24 |
3,520 |
3,560 |
525 |
449 |
374 |
329 |
283 |
237 |
192 |
146 |
101 |
58 |
28 |
3,560 |
3,600 |
535 |
459 |
383 |
335 |
289 |
243 |
198 |
152 |
107 |
62 |
32 |
3,600 |
3,640 |
545 |
469 |
393 |
341 |
295 |
249 |
204 |
158 |
113 |
67 |
36 |
3,640 |
3,680 |
555 |
479 |
403 |
347 |
301 |
255 |
210 |
164 |
119 |
73 |
40 |
3,680 |
3,720 |
565 |
489 |
413 |
353 |
307 |
261 |
216 |
170 |
125 |
79 |
44 |
3,720 |
3,760 |
575 |
499 |
423 |
359 |
313 |
267 |
222 |
176 |
131 |
85 |
48 |
3,760 |
3,800 |
585 |
509 |
433 |
365 |
319 |
273 |
228 |
182 |
137 |
91 |
52 |
3,800 |
3,840 |
595 |
519 |
443 |
371 |
325 |
279 |
234 |
188 |
143 |
97 |
56 |
3,840 |
3,880 |
605 |
529 |
453 |
377 |
331 |
285 |
240 |
194 |
149 |
103 |
60 |
3,880 |
3,920 |
615 |
539 |
463 |
386 |
337 |
291 |
246 |
200 |
155 |
109 |
64 |
3,920 |
3,960 |
625 |
549 |
473 |
396 |
343 |
297 |
252 |
206 |
161 |
115 |
69 |
3,960 |
4,000 |
635 |
559 |
483 |
406 |
349 |
303 |
258 |
212 |
167 |
121 |
75 |
4,000 |
4,040 |
645 |
569 |
493 |
416 |
355 |
309 |
264 |
218 |
173 |
127 |
81 |
4,040 |
4,080 |
655 |
579 |
503 |
426 |
361 |
315 |
270 |
224 |
179 |
133 |
87 |
4,080 |
4,120 |
665 |
589 |
513 |
436 |
367 |
321 |
276 |
230 |
185 |
139 |
93 |
4,120 |
4,160 |
675 |
599 |
523 |
446 |
373 |
327 |
282 |
236 |
191 |
145 |
99 |
4,160 |
4,200 |
685 |
609 |
533 |
456 |
380 |
333 |
288 |
242 |
197 |
151 |
105 |
4,200 |
4,240 |
695 |
619 |
543 |
466 |
390 |
339 |
294 |
248 |
203 |
157 |
111 |
4,240 |
4,280 |
705 |
629 |
553 |
476 |
400 |
345 |
300 |
254 |
209 |
163 |
117 |
4,280 |
4,320 |
715 |
639 |
563 |
486 |
410 |
351 |
306 |
260 |
215 |
169 |
123 |
4,320 |
4,360 |
725 |
649 |
573 |
496 |
420 |
357 |
312 |
266 |
221 |
175 |
129 |
4,360 |
4,400 |
735 |
659 |
583 |
506 |
430 |
363 |
318 |
272 |
227 |
181 |
135 |
4,400 |
4,440 |
745 |
669 |
593 |
516 |
440 |
369 |
324 |
278 |
233 |
187 |
141 |
4,440 |
4,480 |
755 |
679 |
603 |
526 |
450 |
375 |
330 |
284 |
239 |
193 |
147 |
4,480 |
4,520 |
765 |
689 |
613 |
536 |
460 |
384 |
336 |
290 |
245 |
199 |
153 |
4,520 |
4,560 |
775 |
699 |
623 |
546 |
470 |
394 |
342 |
296 |
251 |
205 |
159 |
4,560 |
4,600 |
785 |
709 |
633 |
556 |
480 |
404 |
348 |
302 |
257 |
211 |
165 |
4,600 |
4,640 |
795 |
719 |
643 |
566 |
490 |
414 |
354 |
308 |
263 |
217 |
171 |
4,640 |
4,680 |
805 |
729 |
653 |
576 |
500 |
424 |
360 |
314 |
269 |
223 |
177 |
4,680 |
4,720 |
815 |
739 |
663 |
586 |
510 |
434 |
366 |
320 |
275 |
229 |
183 |
4,720 |
4,760 |
825 |
749 |
673 |
596 |
520 |
444 |
372 |
326 |
281 |
235 |
189 |
4,760 |
4,800 |
835 |
759 |
683 |
606 |
530 |
454 |
378 |
332 |
287 |
241 |
195 |
4,800 |
4,840 |
845 |
769 |
693 |
616 |
540 |
464 |
388 |
338 |
293 |
247 |
201 |
4,840 |
4,880 |
855 |
779 |
703 |
626 |
550 |
474 |
398 |
344 |
299 |
253 |
207 |
4,880 |
4,920 |
865 |
789 |
713 |
636 |
560 |
484 |
408 |
350 |
305 |
259 |
213 |
4,920 |
4,960 |
875 |
799 |
723 |
646 |
570 |
494 |
418 |
356 |
311 |
265 |
219 |
4,960 |
5,000 |
885 |
809 |
733 |
656 |
580 |
504 |
428 |
362 |
317 |
271 |
225 |
5,000 |
5,040 |
895 |
819 |
743 |
666 |
590 |
514 |
438 |
368 |
323 |
277 |
231 |
5,040 |
5,080 |
905 |
829 |
753 |
676 |
600 |
524 |
448 |
374 |
329 |
283 |
237 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$5,080 and over |
Use Table 4(a) for a SINGLE person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MARRIED Persons—MONTHLY Payroll Period (For Wages Paid in 2009)
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 |
$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 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,040 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,080 |
39 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,120 |
43 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,160 |
47 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,200 |
51 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,240 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,280 |
59 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,320 |
63 |
33 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,360 |
67 |
37 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,400 |
71 |
41 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,440 |
75 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,440 |
1,480 |
79 |
49 |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,480 |
1,520 |
83 |
53 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,520 |
1,560 |
87 |
57 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,560 |
1,600 |
91 |
61 |
31 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,640 |
95 |
65 |
35 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,640 |
1,680 |
99 |
69 |
39 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,680 |
1,720 |
103 |
73 |
43 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,720 |
1,760 |
107 |
77 |
47 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,760 |
1,800 |
111 |
81 |
51 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,840 |
115 |
85 |
55 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,840 |
1,880 |
119 |
89 |
59 |
28 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,880 |
1,920 |
123 |
93 |
63 |
32 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
1,920 |
1,960 |
127 |
97 |
67 |
36 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
1,960 |
2,000 |
131 |
101 |
71 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,040 |
137 |
105 |
75 |
44 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
2,040 |
2,080 |
143 |
109 |
79 |
48 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
2,080 |
2,120 |
149 |
113 |
83 |
52 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
2,120 |
2,160 |
155 |
117 |
87 |
56 |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
2,160 |
2,200 |
161 |
121 |
91 |
60 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
2,240 |
167 |
125 |
95 |
64 |
34 |
3 |
0 |
0 |
0 |
0 |
0 |
2,240 |
2,280 |
173 |
129 |
99 |
68 |
38 |
7 |
0 |
0 |
0 |
0 |
0 |
2,280 |
2,320 |
179 |
133 |
103 |
72 |
42 |
11 |
0 |
0 |
0 |
0 |
0 |
2,320 |
2,360 |
185 |
139 |
107 |
76 |
46 |
15 |
0 |
0 |
0 |
0 |
0 |
2,360 |
2,400 |
191 |
145 |
111 |
80 |
50 |
19 |
0 |
0 |
0 |
0 |
0 |
2,400 |
2,440 |
197 |
151 |
115 |
84 |
54 |
23 |
0 |
0 |
0 |
0 |
0 |
2,440 |
2,480 |
203 |
157 |
119 |
88 |
58 |
27 |
0 |
0 |
0 |
0 |
0 |
2,480 |
2,520 |
209 |
163 |
123 |
92 |
62 |
31 |
1 |
0 |
0 |
0 |
0 |
2,520 |
2,560 |
215 |
169 |
127 |
96 |
66 |
35 |
5 |
0 |
0 |
0 |
0 |
2,560 |
2,600 |
221 |
175 |
131 |
100 |
70 |
39 |
9 |
0 |
0 |
0 |
0 |
2,600 |
2,640 |
227 |
181 |
135 |
104 |
74 |
43 |
13 |
0 |
0 |
0 |
0 |
2,640 |
2,680 |
233 |
187 |
141 |
108 |
78 |
47 |
17 |
0 |
0 |
0 |
0 |
2,680 |
2,720 |
239 |
193 |
147 |
112 |
82 |
51 |
21 |
0 |
0 |
0 |
0 |
2,720 |
2,760 |
245 |
199 |
153 |
116 |
86 |
55 |
25 |
0 |
0 |
0 |
0 |
2,760 |
2,800 |
251 |
205 |
159 |
120 |
90 |
59 |
29 |
0 |
0 |
0 |
0 |
2,800 |
2,840 |
257 |
211 |
165 |
124 |
94 |
63 |
33 |
2 |
0 |
0 |
0 |
2,840 |
2,880 |
263 |
217 |
171 |
128 |
98 |
67 |
37 |
6 |
0 |
0 |
0 |
2,880 |
2,920 |
269 |
223 |
177 |
132 |
102 |
71 |
41 |
10 |
0 |
0 |
0 |
2,920 |
2,960 |
275 |
229 |
183 |
138 |
106 |
75 |
45 |
14 |
0 |
0 |
0 |
2,960 |
3,000 |
281 |
235 |
189 |
144 |
110 |
79 |
49 |
18 |
0 |
0 |
0 |
3,000 |
3,040 |
287 |
241 |
195 |
150 |
114 |
83 |
53 |
22 |
0 |
0 |
0 |
3,040 |
3,080 |
293 |
247 |
201 |
156 |
118 |
87 |
57 |
26 |
0 |
0 |
0 |
3,080 |
3,120 |
299 |
253 |
207 |
162 |
122 |
91 |
61 |
30 |
0 |
0 |
0 |
3,120 |
3,160 |
305 |
259 |
213 |
168 |
126 |
95 |
65 |
34 |
4 |
0 |
0 |
3,160 |
3,200 |
311 |
265 |
219 |
174 |
130 |
99 |
69 |
38 |
8 |
0 |
0 |
3,200 |
3,240 |
317 |
271 |
225 |
180 |
134 |
103 |
73 |
42 |
12 |
0 |
0 |
3,240 |
3,280 |
323 |
277 |
231 |
186 |
140 |
107 |
77 |
46 |
16 |
0 |
0 |
3,280 |
3,320 |
329 |
283 |
237 |
192 |
146 |
111 |
81 |
50 |
20 |
0 |
0 |
3,320 |
3,360 |
335 |
289 |
243 |
198 |
152 |
115 |
85 |
54 |
24 |
0 |
0 |
3,360 |
3,400 |
341 |
295 |
249 |
204 |
158 |
119 |
89 |
58 |
28 |
0 |
0 |
3,400 |
3,440 |
347 |
301 |
255 |
210 |
164 |
123 |
93 |
62 |
32 |
2 |
0 |
$3,440 |
$3,480 |
$353 |
$307 |
$261 |
$216 |
$170 |
$127 |
$97 |
$66 |
$36 |
$6 |
$0 |
3,480 |
3,520 |
359 |
313 |
267 |
222 |
176 |
131 |
101 |
70 |
40 |
10 |
0 |
3,520 |
3,560 |
365 |
319 |
273 |
228 |
182 |
136 |
105 |
74 |
44 |
14 |
0 |
3,560 |
3,600 |
371 |
325 |
279 |
234 |
188 |
142 |
109 |
78 |
48 |
18 |
0 |
3,600 |
3,640 |
377 |
331 |
285 |
240 |
194 |
148 |
113 |
82 |
52 |
22 |
0 |
3,640 |
3,680 |
383 |
337 |
291 |
246 |
200 |
154 |
117 |
86 |
56 |
26 |
0 |
3,680 |
3,720 |
389 |
343 |
297 |
252 |
206 |
160 |
121 |
90 |
60 |
30 |
0 |
3,720 |
3,760 |
395 |
349 |
303 |
258 |
212 |
166 |
125 |
94 |
64 |
34 |
3 |
3,760 |
3,800 |
401 |
355 |
309 |
264 |
218 |
172 |
129 |
98 |
68 |
38 |
7 |
3,800 |
3,840 |
407 |
361 |
315 |
270 |
224 |
178 |
133 |
102 |
72 |
42 |
11 |
3,840 |
3,880 |
413 |
367 |
321 |
276 |
230 |
184 |
139 |
106 |
76 |
46 |
15 |
3,880 |
3,920 |
419 |
373 |
327 |
282 |
236 |
190 |
145 |
110 |
80 |
50 |
19 |
3,920 |
3,960 |
425 |
379 |
333 |
288 |
242 |
196 |
151 |
114 |
84 |
54 |
23 |
3,960 |
4,000 |
431 |
385 |
339 |
294 |
248 |
202 |
157 |
118 |
88 |
58 |
27 |
4,000 |
4,040 |
437 |
391 |
345 |
300 |
254 |
208 |
163 |
122 |
92 |
62 |
31 |
4,040 |
4,080 |
443 |
397 |
351 |
306 |
260 |
214 |
169 |
126 |
96 |
66 |
35 |
4,080 |
4,120 |
449 |
403 |
357 |
312 |
266 |
220 |
175 |
130 |
100 |
70 |
39 |
4,120 |
4,160 |
455 |
409 |
363 |
318 |
272 |
226 |
181 |
135 |
104 |
74 |
43 |
4,160 |
4,200 |
461 |
415 |
369 |
324 |
278 |
232 |
187 |
141 |
108 |
78 |
47 |
4,200 |
4,240 |
467 |
421 |
375 |
330 |
284 |
238 |
193 |
147 |
112 |
82 |
51 |
4,240 |
4,280 |
473 |
427 |
381 |
336 |
290 |
244 |
199 |
153 |
116 |
86 |
55 |
4,280 |
4,320 |
479 |
433 |
387 |
342 |
296 |
250 |
205 |
159 |
120 |
90 |
59 |
4,320 |
4,360 |
485 |
439 |
393 |
348 |
302 |
256 |
211 |
165 |
124 |
94 |
63 |
4,360 |
4,400 |
491 |
445 |
399 |
354 |
308 |
262 |
217 |
171 |
128 |
98 |
67 |
4,400 |
4,440 |
497 |
451 |
405 |
360 |
314 |
268 |
223 |
177 |
132 |
102 |
71 |
4,440 |
4,480 |
503 |
457 |
411 |
366 |
320 |
274 |
229 |
183 |
138 |
106 |
75 |
4,480 |
4,520 |
509 |
463 |
417 |
372 |
326 |
280 |
235 |
189 |
144 |
110 |
79 |
4,520 |
4,560 |
515 |
469 |
423 |
378 |
332 |
286 |
241 |
195 |
150 |
114 |
83 |
4,560 |
4,600 |
521 |
475 |
429 |
384 |
338 |
292 |
247 |
201 |
156 |
118 |
87 |
4,600 |
4,640 |
527 |
481 |
435 |
390 |
344 |
298 |
253 |
207 |
162 |
122 |
91 |
4,640 |
4,680 |
533 |
487 |
441 |
396 |
350 |
304 |
259 |
213 |
168 |
126 |
95 |
4,680 |
4,720 |
539 |
493 |
447 |
402 |
356 |
310 |
265 |
219 |
174 |
130 |
99 |
4,720 |
4,760 |
545 |
499 |
453 |
408 |
362 |
316 |
271 |
225 |
180 |
134 |
103 |
4,760 |
4,800 |
551 |
505 |
459 |
414 |
368 |
322 |
277 |
231 |
186 |
140 |
107 |
4,800 |
4,840 |
557 |
511 |
465 |
420 |
374 |
328 |
283 |
237 |
192 |
146 |
111 |
4,840 |
4,880 |
563 |
517 |
471 |
426 |
380 |
334 |
289 |
243 |
198 |
152 |
115 |
4,880 |
4,920 |
569 |
523 |
477 |
432 |
386 |
340 |
295 |
249 |
204 |
158 |
119 |
4,920 |
4,960 |
575 |
529 |
483 |
438 |
392 |
346 |
301 |
255 |
210 |
164 |
123 |
4,960 |
5,000 |
581 |
535 |
489 |
444 |
398 |
352 |
307 |
261 |
216 |
170 |
127 |
5,000 |
5,040 |
587 |
541 |
495 |
450 |
404 |
358 |
313 |
267 |
222 |
176 |
131 |
5,040 |
5,080 |
593 |
547 |
501 |
456 |
410 |
364 |
319 |
273 |
228 |
182 |
136 |
5,080 |
5,120 |
599 |
553 |
507 |
462 |
416 |
370 |
325 |
279 |
234 |
188 |
142 |
5,120 |
5,160 |
605 |
559 |
513 |
468 |
422 |
376 |
331 |
285 |
240 |
194 |
148 |
5,160 |
5,200 |
611 |
565 |
519 |
474 |
428 |
382 |
337 |
291 |
246 |
200 |
154 |
5,200 |
5,240 |
617 |
571 |
525 |
480 |
434 |
388 |
343 |
297 |
252 |
206 |
160 |
5,240 |
5,280 |
623 |
577 |
531 |
486 |
440 |
394 |
349 |
303 |
258 |
212 |
166 |
5,280 |
5,320 |
629 |
583 |
537 |
492 |
446 |
400 |
355 |
309 |
264 |
218 |
172 |
5,320 |
5,360 |
635 |
589 |
543 |
498 |
452 |
406 |
361 |
315 |
270 |
224 |
178 |
5,360 |
5,400 |
641 |
595 |
549 |
504 |
458 |
412 |
367 |
321 |
276 |
230 |
184 |
5,400 |
5,440 |
647 |
601 |
555 |
510 |
464 |
418 |
373 |
327 |
282 |
236 |
190 |
5,440 |
5,480 |
653 |
607 |
561 |
516 |
470 |
424 |
379 |
333 |
288 |
242 |
196 |
5,480 |
5,520 |
659 |
613 |
567 |
522 |
476 |
430 |
385 |
339 |
294 |
248 |
202 |
5,520 |
5,560 |
665 |
619 |
573 |
528 |
482 |
436 |
391 |
345 |
300 |
254 |
208 |
5,560 |
5,600 |
671 |
625 |
579 |
534 |
488 |
442 |
397 |
351 |
306 |
260 |
214 |
5,600 |
5,640 |
677 |
631 |
585 |
540 |
494 |
448 |
403 |
357 |
312 |
266 |
220 |
5,640 |
5,680 |
683 |
637 |
591 |
546 |
500 |
454 |
409 |
363 |
318 |
272 |
226 |
5,680 |
5,720 |
689 |
643 |
597 |
552 |
506 |
460 |
415 |
369 |
324 |
278 |
232 |
5,720 |
5,760 |
695 |
649 |
603 |
558 |
512 |
466 |
421 |
375 |
330 |
284 |
238 |
5,760 |
5,800 |
701 |
655 |
609 |
564 |
518 |
472 |
427 |
381 |
336 |
290 |
244 |
5,800 |
5,840 |
707 |
661 |
615 |
570 |
524 |
478 |
433 |
387 |
342 |
296 |
250 |
5,840 |
5,880 |
713 |
667 |
621 |
576 |
530 |
484 |
439 |
393 |
348 |
302 |
256 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$5,880 and over |
Use Table 4(b) for a MARRIED person on page 25. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid in 2009)
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 |
$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 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
54 |
57 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
60 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
63 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
66 |
7 |
5 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
69 |
7 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
69 |
72 |
8 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
75 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
75 |
78 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
78 |
81 |
9 |
7 |
5 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
81 |
84 |
9 |
7 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
87 |
10 |
8 |
6 |
3 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
87 |
90 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
90 |
93 |
11 |
9 |
6 |
4 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
93 |
96 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
96 |
99 |
12 |
10 |
7 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
99 |
102 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
102 |
105 |
13 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
105 |
108 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
0 |
0 |
0 |
108 |
111 |
13 |
11 |
9 |
7 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
111 |
114 |
14 |
12 |
10 |
8 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
114 |
117 |
14 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
117 |
120 |
15 |
13 |
11 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
0 |
120 |
123 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
0 |
0 |
123 |
126 |
16 |
14 |
11 |
9 |
7 |
5 |
3 |
2 |
0 |
0 |
0 |
126 |
129 |
16 |
14 |
12 |
10 |
8 |
6 |
3 |
2 |
1 |
0 |
0 |
129 |
132 |
17 |
14 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
0 |
132 |
135 |
17 |
15 |
13 |
11 |
9 |
6 |
4 |
3 |
1 |
0 |
0 |
135 |
138 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
0 |
138 |
141 |
18 |
16 |
14 |
12 |
9 |
7 |
5 |
3 |
2 |
0 |
0 |
141 |
144 |
19 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
144 |
147 |
20 |
17 |
15 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
0 |
147 |
150 |
20 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
150 |
153 |
21 |
18 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
0 |
153 |
156 |
22 |
18 |
16 |
14 |
12 |
10 |
8 |
5 |
3 |
2 |
0 |
156 |
159 |
23 |
19 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
2 |
1 |
159 |
162 |
23 |
20 |
17 |
15 |
13 |
11 |
8 |
6 |
4 |
2 |
1 |
162 |
165 |
24 |
21 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
1 |
165 |
168 |
25 |
21 |
18 |
16 |
14 |
11 |
9 |
7 |
5 |
3 |
2 |
168 |
171 |
26 |
22 |
19 |
16 |
14 |
12 |
10 |
8 |
6 |
3 |
2 |
171 |
174 |
26 |
23 |
19 |
17 |
14 |
12 |
10 |
8 |
6 |
4 |
2 |
174 |
177 |
27 |
24 |
20 |
17 |
15 |
13 |
11 |
9 |
6 |
4 |
2 |
177 |
180 |
28 |
24 |
21 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
3 |
180 |
183 |
29 |
25 |
22 |
18 |
16 |
14 |
12 |
9 |
7 |
5 |
3 |
183 |
186 |
29 |
26 |
22 |
19 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
186 |
189 |
30 |
27 |
23 |
20 |
17 |
15 |
12 |
10 |
8 |
6 |
4 |
189 |
192 |
31 |
27 |
24 |
20 |
17 |
15 |
13 |
11 |
9 |
7 |
4 |
192 |
195 |
32 |
28 |
25 |
21 |
18 |
15 |
13 |
11 |
9 |
7 |
5 |
195 |
198 |
32 |
29 |
25 |
22 |
18 |
16 |
14 |
12 |
10 |
8 |
5 |
198 |
201 |
33 |
30 |
26 |
23 |
19 |
16 |
14 |
12 |
10 |
8 |
6 |
201 |
204 |
34 |
30 |
27 |
23 |
20 |
17 |
15 |
13 |
11 |
8 |
6 |
204 |
207 |
35 |
31 |
28 |
24 |
21 |
17 |
15 |
13 |
11 |
9 |
7 |
207 |
210 |
35 |
32 |
28 |
25 |
21 |
18 |
16 |
14 |
11 |
9 |
7 |
210 |
213 |
36 |
33 |
29 |
26 |
22 |
19 |
16 |
14 |
12 |
10 |
8 |
213 |
216 |
37 |
33 |
30 |
26 |
23 |
19 |
17 |
14 |
12 |
10 |
8 |
216 |
219 |
38 |
34 |
31 |
27 |
24 |
20 |
17 |
15 |
13 |
11 |
9 |
219 |
222 |
38 |
35 |
31 |
28 |
24 |
21 |
17 |
15 |
13 |
11 |
9 |
$222 |
$225 |
$39 |
$36 |
$32 |
$29 |
$25 |
$22 |
$18 |
$16 |
$14 |
$12 |
$9 |
225 |
228 |
40 |
36 |
33 |
29 |
26 |
22 |
19 |
16 |
14 |
12 |
10 |
228 |
231 |
41 |
37 |
34 |
30 |
27 |
23 |
20 |
17 |
15 |
12 |
10 |
231 |
234 |
41 |
38 |
34 |
31 |
27 |
24 |
20 |
17 |
15 |
13 |
11 |
234 |
237 |
42 |
39 |
35 |
32 |
28 |
25 |
21 |
18 |
15 |
13 |
11 |
237 |
240 |
43 |
39 |
36 |
32 |
29 |
25 |
22 |
18 |
16 |
14 |
12 |
240 |
243 |
44 |
40 |
37 |
33 |
30 |
26 |
23 |
19 |
16 |
14 |
12 |
243 |
246 |
44 |
41 |
37 |
34 |
30 |
27 |
23 |
20 |
17 |
15 |
13 |
246 |
249 |
45 |
42 |
38 |
35 |
31 |
28 |
24 |
21 |
17 |
15 |
13 |
249 |
252 |
46 |
42 |
39 |
35 |
32 |
28 |
25 |
21 |
18 |
16 |
13 |
252 |
255 |
47 |
43 |
40 |
36 |
33 |
29 |
26 |
22 |
19 |
16 |
14 |
255 |
258 |
47 |
44 |
40 |
37 |
33 |
30 |
26 |
23 |
19 |
17 |
14 |
258 |
261 |
48 |
45 |
41 |
38 |
34 |
31 |
27 |
24 |
20 |
17 |
15 |
261 |
264 |
49 |
45 |
42 |
38 |
35 |
31 |
28 |
24 |
21 |
17 |
15 |
264 |
267 |
50 |
46 |
43 |
39 |
36 |
32 |
29 |
25 |
22 |
18 |
16 |
267 |
270 |
50 |
47 |
43 |
40 |
36 |
33 |
29 |
26 |
22 |
19 |
16 |
270 |
273 |
51 |
48 |
44 |
41 |
37 |
34 |
30 |
27 |
23 |
20 |
17 |
273 |
276 |
52 |
48 |
45 |
41 |
38 |
34 |
31 |
27 |
24 |
20 |
17 |
276 |
279 |
53 |
49 |
46 |
42 |
39 |
35 |
32 |
28 |
25 |
21 |
18 |
279 |
282 |
53 |
50 |
46 |
43 |
39 |
36 |
32 |
29 |
25 |
22 |
18 |
282 |
285 |
54 |
51 |
47 |
44 |
40 |
37 |
33 |
30 |
26 |
23 |
19 |
285 |
288 |
55 |
51 |
48 |
44 |
41 |
37 |
34 |
30 |
27 |
23 |
20 |
288 |
291 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
31 |
28 |
24 |
21 |
291 |
294 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
32 |
28 |
25 |
21 |
294 |
297 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
33 |
29 |
26 |
22 |
297 |
300 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
33 |
30 |
26 |
23 |
300 |
303 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
34 |
31 |
27 |
24 |
303 |
306 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
31 |
28 |
24 |
306 |
309 |
60 |
57 |
53 |
50 |
46 |
43 |
39 |
36 |
32 |
29 |
25 |
309 |
312 |
61 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
33 |
29 |
26 |
312 |
315 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
34 |
30 |
27 |
315 |
318 |
62 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
34 |
31 |
27 |
318 |
321 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
32 |
28 |
321 |
324 |
64 |
60 |
57 |
53 |
50 |
46 |
43 |
39 |
36 |
32 |
29 |
324 |
327 |
65 |
61 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
33 |
30 |
327 |
330 |
66 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
34 |
30 |
330 |
333 |
66 |
63 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
31 |
333 |
336 |
67 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
32 |
336 |
339 |
68 |
64 |
61 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
33 |
339 |
341 |
69 |
65 |
61 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
33 |
341 |
343 |
69 |
65 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
34 |
343 |
345 |
70 |
66 |
62 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
34 |
345 |
347 |
71 |
67 |
63 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
347 |
349 |
71 |
67 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
349 |
351 |
72 |
68 |
64 |
60 |
57 |
53 |
50 |
46 |
43 |
39 |
36 |
351 |
353 |
72 |
68 |
64 |
61 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
353 |
355 |
73 |
69 |
65 |
61 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
355 |
357 |
73 |
69 |
65 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
357 |
359 |
74 |
70 |
66 |
62 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
359 |
361 |
74 |
71 |
67 |
63 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
361 |
363 |
75 |
71 |
67 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
363 |
365 |
76 |
72 |
68 |
64 |
60 |
57 |
53 |
50 |
46 |
43 |
39 |
365 |
367 |
76 |
72 |
68 |
64 |
61 |
57 |
54 |
50 |
47 |
43 |
40 |
367 |
369 |
77 |
73 |
69 |
65 |
61 |
58 |
54 |
51 |
47 |
44 |
40 |
369 |
371 |
77 |
73 |
69 |
65 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
371 |
373 |
78 |
74 |
70 |
66 |
62 |
59 |
55 |
52 |
48 |
45 |
41 |
373 |
375 |
78 |
74 |
70 |
67 |
63 |
59 |
56 |
52 |
49 |
45 |
42 |
375 |
377 |
79 |
75 |
71 |
67 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
377 |
379 |
79 |
76 |
72 |
68 |
64 |
60 |
57 |
53 |
50 |
46 |
43 |
379 |
381 |
80 |
76 |
72 |
68 |
64 |
61 |
57 |
54 |
50 |
47 |
43 |
381 |
383 |
81 |
77 |
73 |
69 |
65 |
61 |
58 |
54 |
51 |
47 |
44 |
383 |
385 |
81 |
77 |
73 |
69 |
65 |
62 |
58 |
55 |
51 |
48 |
44 |
385 |
387 |
82 |
78 |
74 |
70 |
66 |
62 |
59 |
55 |
52 |
48 |
45 |
387 |
389 |
82 |
78 |
74 |
70 |
67 |
63 |
59 |
56 |
52 |
49 |
45 |
389 |
391 |
83 |
79 |
75 |
71 |
67 |
63 |
60 |
56 |
53 |
49 |
46 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$391 and over |
Use Table 8(a) for a SINGLE person on page 26. Also see the instructions on page 22.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid in 2009)
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 |
$36 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
36 |
39 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
42 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
45 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
48 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
51 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
54 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
54 |
57 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
60 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
63 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
66 |
3 |
2 |
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 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
75 |
78 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
78 |
81 |
5 |
3 |
2 |
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 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93 |
96 |
6 |
5 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
99 |
7 |
5 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
102 |
7 |
6 |
4 |
3 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
102 |
105 |
8 |
6 |
4 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
105 |
108 |
8 |
6 |
5 |
3 |
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 |
1 |
0 |
0 |
0 |
0 |
0 |
117 |
120 |
10 |
8 |
6 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
120 |
123 |
11 |
8 |
6 |
5 |
3 |
2 |
1 |
0 |
0 |
0 |
0 |
123 |
126 |
11 |
9 |
7 |
5 |
4 |
2 |
1 |
0 |
0 |
0 |
0 |
126 |
129 |
11 |
9 |
7 |
5 |
4 |
3 |
1 |
0 |
0 |
0 |
0 |
129 |
132 |
12 |
10 |
8 |
6 |
4 |
3 |
2 |
0 |
0 |
0 |
0 |
132 |
135 |
12 |
10 |
8 |
6 |
5 |
3 |
2 |
0 |
0 |
0 |
0 |
135 |
138 |
13 |
11 |
9 |
6 |
5 |
4 |
2 |
1 |
0 |
0 |
0 |
138 |
141 |
13 |
11 |
9 |
7 |
5 |
4 |
2 |
1 |
0 |
0 |
0 |
141 |
144 |
14 |
12 |
9 |
7 |
6 |
4 |
3 |
1 |
0 |
0 |
0 |
144 |
147 |
14 |
12 |
10 |
8 |
6 |
4 |
3 |
2 |
0 |
0 |
0 |
147 |
150 |
15 |
12 |
10 |
8 |
6 |
5 |
3 |
2 |
1 |
0 |
0 |
150 |
153 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
2 |
1 |
0 |
0 |
153 |
156 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
3 |
1 |
0 |
0 |
156 |
159 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
3 |
1 |
0 |
0 |
159 |
162 |
16 |
14 |
12 |
10 |
8 |
6 |
5 |
3 |
2 |
0 |
0 |
162 |
165 |
17 |
15 |
13 |
11 |
8 |
6 |
5 |
3 |
2 |
1 |
0 |
165 |
168 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
2 |
1 |
0 |
168 |
171 |
18 |
16 |
14 |
11 |
9 |
7 |
5 |
4 |
3 |
1 |
0 |
171 |
174 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
3 |
2 |
0 |
174 |
177 |
19 |
17 |
14 |
12 |
10 |
8 |
6 |
5 |
3 |
2 |
0 |
177 |
180 |
19 |
17 |
15 |
13 |
11 |
9 |
6 |
5 |
4 |
2 |
1 |
180 |
183 |
20 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
2 |
1 |
183 |
186 |
20 |
18 |
16 |
14 |
12 |
9 |
7 |
6 |
4 |
3 |
1 |
186 |
189 |
20 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
3 |
2 |
189 |
192 |
21 |
19 |
17 |
15 |
12 |
10 |
8 |
6 |
5 |
3 |
2 |
192 |
195 |
21 |
19 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
2 |
195 |
198 |
22 |
20 |
18 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
3 |
198 |
201 |
22 |
20 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
3 |
201 |
204 |
23 |
21 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
5 |
3 |
204 |
207 |
23 |
21 |
19 |
17 |
15 |
13 |
11 |
8 |
6 |
5 |
3 |
207 |
210 |
24 |
21 |
19 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
4 |
210 |
213 |
24 |
22 |
20 |
18 |
16 |
14 |
11 |
9 |
7 |
5 |
4 |
213 |
216 |
24 |
22 |
20 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
4 |
216 |
219 |
25 |
23 |
21 |
19 |
17 |
14 |
12 |
10 |
8 |
6 |
5 |
219 |
222 |
25 |
23 |
21 |
19 |
17 |
15 |
13 |
11 |
9 |
6 |
5 |
222 |
225 |
26 |
24 |
22 |
20 |
17 |
15 |
13 |
11 |
9 |
7 |
5 |
225 |
228 |
26 |
24 |
22 |
20 |
18 |
16 |
14 |
12 |
9 |
7 |
6 |
228 |
231 |
27 |
25 |
23 |
20 |
18 |
16 |
14 |
12 |
10 |
8 |
6 |
231 |
234 |
27 |
25 |
23 |
21 |
19 |
17 |
15 |
12 |
10 |
8 |
6 |
234 |
237 |
28 |
26 |
23 |
21 |
19 |
17 |
15 |
13 |
11 |
9 |
7 |
237 |
240 |
28 |
26 |
24 |
22 |
20 |
18 |
15 |
13 |
11 |
9 |
7 |
240 |
243 |
29 |
26 |
24 |
22 |
20 |
18 |
16 |
14 |
12 |
10 |
7 |
$243 |
$246 |
$29 |
$27 |
$25 |
$23 |
$21 |
$18 |
$16 |
$14 |
$12 |
$10 |
$8 |
246 |
249 |
29 |
27 |
25 |
23 |
21 |
19 |
17 |
15 |
13 |
10 |
8 |
249 |
252 |
30 |
28 |
26 |
24 |
21 |
19 |
17 |
15 |
13 |
11 |
9 |
252 |
255 |
30 |
28 |
26 |
24 |
22 |
20 |
18 |
16 |
13 |
11 |
9 |
255 |
258 |
31 |
29 |
27 |
24 |
22 |
20 |
18 |
16 |
14 |
12 |
10 |
258 |
261 |
31 |
29 |
27 |
25 |
23 |
21 |
19 |
17 |
14 |
12 |
10 |
261 |
264 |
32 |
30 |
27 |
25 |
23 |
21 |
19 |
17 |
15 |
13 |
11 |
264 |
267 |
32 |
30 |
28 |
26 |
24 |
22 |
20 |
17 |
15 |
13 |
11 |
267 |
270 |
33 |
30 |
28 |
26 |
24 |
22 |
20 |
18 |
16 |
14 |
12 |
270 |
273 |
33 |
31 |
29 |
27 |
25 |
23 |
20 |
18 |
16 |
14 |
12 |
273 |
276 |
33 |
31 |
29 |
27 |
25 |
23 |
21 |
19 |
17 |
15 |
12 |
276 |
279 |
34 |
32 |
30 |
28 |
26 |
23 |
21 |
19 |
17 |
15 |
13 |
279 |
282 |
34 |
32 |
30 |
28 |
26 |
24 |
22 |
20 |
18 |
15 |
13 |
282 |
285 |
35 |
33 |
31 |
29 |
26 |
24 |
22 |
20 |
18 |
16 |
14 |
285 |
288 |
35 |
33 |
31 |
29 |
27 |
25 |
23 |
21 |
18 |
16 |
14 |
288 |
291 |
36 |
34 |
32 |
29 |
27 |
25 |
23 |
21 |
19 |
17 |
15 |
291 |
294 |
36 |
34 |
32 |
30 |
28 |
26 |
24 |
21 |
19 |
17 |
15 |
294 |
297 |
37 |
35 |
32 |
30 |
28 |
26 |
24 |
22 |
20 |
18 |
16 |
297 |
300 |
38 |
35 |
33 |
31 |
29 |
27 |
24 |
22 |
20 |
18 |
16 |
300 |
303 |
39 |
35 |
33 |
31 |
29 |
27 |
25 |
23 |
21 |
19 |
16 |
303 |
306 |
39 |
36 |
34 |
32 |
30 |
27 |
25 |
23 |
21 |
19 |
17 |
306 |
309 |
40 |
37 |
34 |
32 |
30 |
28 |
26 |
24 |
22 |
19 |
17 |
309 |
312 |
41 |
37 |
35 |
33 |
30 |
28 |
26 |
24 |
22 |
20 |
18 |
312 |
315 |
42 |
38 |
35 |
33 |
31 |
29 |
27 |
25 |
22 |
20 |
18 |
315 |
318 |
42 |
39 |
36 |
33 |
31 |
29 |
27 |
25 |
23 |
21 |
19 |
318 |
321 |
43 |
40 |
36 |
34 |
32 |
30 |
28 |
26 |
23 |
21 |
19 |
321 |
324 |
44 |
40 |
37 |
34 |
32 |
30 |
28 |
26 |
24 |
22 |
20 |
324 |
327 |
45 |
41 |
38 |
35 |
33 |
31 |
29 |
26 |
24 |
22 |
20 |
327 |
330 |
45 |
42 |
38 |
35 |
33 |
31 |
29 |
27 |
25 |
23 |
21 |
330 |
333 |
46 |
43 |
39 |
36 |
34 |
32 |
29 |
27 |
25 |
23 |
21 |
333 |
336 |
47 |
43 |
40 |
36 |
34 |
32 |
30 |
28 |
26 |
24 |
21 |
336 |
339 |
48 |
44 |
41 |
37 |
35 |
32 |
30 |
28 |
26 |
24 |
22 |
339 |
341 |
48 |
45 |
41 |
38 |
35 |
33 |
31 |
29 |
26 |
24 |
22 |
341 |
343 |
49 |
45 |
42 |
38 |
35 |
33 |
31 |
29 |
27 |
25 |
23 |
343 |
345 |
49 |
46 |
42 |
39 |
35 |
33 |
31 |
29 |
27 |
25 |
23 |
345 |
347 |
50 |
46 |
43 |
39 |
36 |
34 |
32 |
29 |
27 |
25 |
23 |
347 |
349 |
50 |
47 |
43 |
40 |
36 |
34 |
32 |
30 |
28 |
26 |
23 |
349 |
351 |
51 |
47 |
44 |
40 |
37 |
34 |
32 |
30 |
28 |
26 |
24 |
351 |
353 |
51 |
48 |
44 |
41 |
37 |
35 |
32 |
30 |
28 |
26 |
24 |
353 |
355 |
52 |
48 |
45 |
41 |
38 |
35 |
33 |
31 |
29 |
26 |
24 |
355 |
357 |
52 |
49 |
45 |
42 |
38 |
35 |
33 |
31 |
29 |
27 |
25 |
357 |
359 |
53 |
49 |
46 |
42 |
39 |
35 |
33 |
31 |
29 |
27 |
25 |
359 |
361 |
53 |
50 |
46 |
43 |
39 |
36 |
34 |
32 |
29 |
27 |
25 |
361 |
363 |
54 |
50 |
47 |
43 |
40 |
36 |
34 |
32 |
30 |
28 |
26 |
363 |
365 |
54 |
51 |
47 |
44 |
40 |
37 |
34 |
32 |
30 |
28 |
26 |
365 |
367 |
55 |
51 |
48 |
44 |
41 |
37 |
35 |
32 |
30 |
28 |
26 |
367 |
369 |
55 |
52 |
48 |
45 |
41 |
38 |
35 |
33 |
31 |
29 |
26 |
369 |
371 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
33 |
31 |
29 |
27 |
371 |
373 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
33 |
31 |
29 |
27 |
373 |
375 |
57 |
53 |
50 |
46 |
43 |
39 |
36 |
34 |
32 |
29 |
27 |
375 |
377 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
34 |
32 |
30 |
28 |
377 |
379 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
34 |
32 |
30 |
28 |
379 |
381 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
35 |
32 |
30 |
28 |
381 |
383 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
35 |
33 |
31 |
29 |
383 |
385 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
33 |
31 |
29 |
385 |
387 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
33 |
31 |
29 |
387 |
389 |
60 |
57 |
53 |
50 |
46 |
43 |
39 |
36 |
34 |
32 |
29 |
389 |
391 |
61 |
57 |
54 |
50 |
47 |
43 |
40 |
36 |
34 |
32 |
30 |
391 |
393 |
61 |
58 |
54 |
51 |
47 |
44 |
40 |
37 |
34 |
32 |
30 |
393 |
395 |
62 |
58 |
55 |
51 |
48 |
44 |
41 |
37 |
35 |
32 |
30 |
395 |
397 |
62 |
59 |
55 |
52 |
48 |
45 |
41 |
38 |
35 |
33 |
31 |
397 |
399 |
63 |
59 |
56 |
52 |
49 |
45 |
42 |
38 |
35 |
33 |
31 |
399 |
401 |
63 |
60 |
56 |
53 |
49 |
46 |
42 |
39 |
35 |
33 |
31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$401 and over |
Use Table 8(b) for a MARRIED person on page 26. Also see the instructions on page 22.
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Tables for Percentage Method of Advance EIC Payments
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 |
$172 |
20.40% of wages |
$0 |
$172 |
20.40% of wages |
$0 |
$86 |
20.40% of wages |
$172 |
$315 |
$35 |
$172 |
$375 |
$35 |
$86 |
$187 |
$18 |
$315 |
|
$35 less 9.588% of wages in excess of $315 |
$375 |
|
$35 less 9.588% of wages in excess of $375 |
$187 |
|
$18 less 9.588% of wages in excess of $187 |
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 |
$344 |
20.40% of wages |
$0 |
$344 |
20.40% of wages |
$0 |
$172 |
20.40% of wages |
$344 |
$631 |
$70 |
$344 |
$751 |
$70 |
$172 |
$375 |
$35 |
$631 |
|
$70 less 9.588% of wages in excess of $631 |
$751 |
|
$70 less 9.588% of wages in excess of $751 |
$375 |
|
$35 less 9.588% of wages in excess of $375 |
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 |
$372 |
20.40% of wages |
$0 |
$372 |
20.40% of wages |
$0 |
$186 |
20.40% of wages |
$372 |
$684 |
$76 |
$372 |
$814 |
$76 |
$186 |
$407 |
$38 |
$684 |
|
$76 less 9.588% of wages in excess of $684 |
$814 |
|
$76 less 9.588% of wages in excess of $814 |
$407 |
|
$38 less 9.588% of wages in excess of $407 |
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 |
$745 |
20.40% of wages |
$0 |
$745 |
20.40% of wages |
$0 |
$372 |
20.40% of wages |
$745 |
$1,368 |
$152 |
$745 |
$1,628 |
$152 |
$372 |
$814 |
$76 |
$1,368 |
|
$152 less 9.588% of wages in excess of $1,368 |
$1,628 |
|
$152 less 9.588% of wages in excess of $1,628 |
$814 |
|
$76 less 9.588% of wages in excess of $814 |
|
|
|
|
|
|
|
|
|
Tables for Percentage Method of Advance EIC Payments (continued)
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 |
$2,237 |
20.40% of wages |
$0 |
$2,237 |
20.40% of wages |
$0 |
$1,118 |
20.40% of wages |
$2,237 |
$4,105 |
$456 |
$2,237 |
$4,885 |
$456 |
$1,118 |
$2,442 |
$228 |
$4,105 |
|
$456 less 9.588% of wages in excess of $4,105 |
$4,885 |
|
$456 less 9.588% of wages in excess of $4,885 |
$2,442 |
|
$228 less 9.588% of wages in excess of $2,442 |
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 |
$4,475 |
20.40% of wages |
$0 |
$4,475 |
20.40% of wages |
$0 |
$2,237 |
20.40% of wages |
$4,475 |
$8,210 |
$913 |
$4,475 |
$9,770 |
$913 |
$2,237 |
$4,885 |
$456 |
$8,210 |
|
$913 less 9.588% of wages in excess of $8,210 |
$9,770 |
|
$913 less 9.588% of wages in excess of $9,770 |
$4,885 |
|
$456 less 9.588% of wages in excess of $4,885 |
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 |
$8,950 |
20.40% of wages |
$0 |
$8,950 |
20.40% of wages |
$0 |
$4,475 |
20.40% of wages |
$8,950 |
$16,420 |
$1,826 |
$8,950 |
$19,540 |
$1,826 |
$4,475 |
$9,770 |
$913 |
$16,420 |
|
$1,826 less 9.588% of wages in excess of $16,420 |
$19,540 |
|
$1,826 less 9.588% of wages in excess of $19,540 |
$9,770 |
|
$913 less 9.588% of wages in excess of $9,770 |
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 |
$34 |
20.40% of wages |
$0 |
$34 |
20.40% of wages |
$0 |
$17 |
20.40% of wages |
$34 |
$63 |
$7 |
$34 |
$75 |
$7 |
$17 |
$37 |
$3 |
$63 |
|
$7 less 9.588% of wages in excess of $63 |
$75 |
|
$7 less 9.588% of wages in excess of $75 |
$37 |
|
$3 less 9.588% of wages in excess of $37 |
|
|
|
|
|
|
|
|
|
Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2009)
WEEKLY Payroll Period |
SINGLE or HEAD OF HOUSEHOLD |
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