Department of the Treasury Contents

Internal Revenue Service

What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 15
Cat. No. 10000W Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

(Circular E),
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
1. Employer Identification Number (EIN) . . . . . . . 10

Employer's 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 11

3. Family Employees . . . . . . . . . . . . . . . . . . . . . . 12

Tax Guide 4. Employee's Social Security Number (SSN) . . . 13

5. Wages and Other Compensation . . . . . . . . . . . 14

For use in 2017 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 18
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 20
9. Withholding From Employees' Wages . . . . . . . 20
10. Required Notice to Employees About the
Earned Income Credit (EIC) . . . . . . . . . . . . . . 24
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 25
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 30
13. Reporting Adjustments to Form 941 or
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
14. Federal Unemployment (FUTA) Tax . . . . . . . . 35
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . 37
16. Third Party Payer Arrangements . . . . . . . . . . 42
17. How To Use the Income Tax Withholding
Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 67
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69

Future Developments
For the latest information about developments related to
Pub. 15, such as legislation enacted after it was
published, go to IRS.gov/pub15.

What's New
Social security and Medicare tax for 2017. The social
security tax rate is 6.2% each for the employee and em-
ployer, unchanged from 2016. The social security wage
Get forms and other information faster and easier at: base limit is $127,200.
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Dec 19, 2016

 The Medicare tax rate is 1.45% each for the employee organizations providing relief for the victims of the severe
and employer, unchanged from 2016. There is no wage storms and flooding in Louisiana that began on August 11,
base limit for Medicare tax. 2016. The donated leave won't be included in the income
Social security and Medicare taxes apply to the wages or wages of the employee. The employer may deduct the
of household workers you pay $2,000 or more in cash wa- cash payments as business expenses or charitable contri-
ges for 2017. Social security and Medicare taxes apply to butions. For more information, see Notice 2016-55,
election workers who are paid $1,800 or more in cash or 2016-40 I.R.B. 432, available at IRS.gov/irb/2016-40_IRB/
an equivalent form of compensation in 2017. ar08.html.
2017 withholding tables. This publication includes the Leavebased donation programs to aid victims of
2017 Percentage Method Tables and Wage Bracket Ta- Hurricane Matthew. Under these programs, employees
bles for Income Tax Withholding. may donate their vacation, sick, or personal leave in ex-
Withholding allowance. The 2017 amount for one with- change for employer cash payments made before Janu-
holding allowance on an annual basis is $4,050. ary 1, 2018, to qualified tax-exempt organizations provid-
ing relief for the victims of Hurricane Matthew. The
Qualified small business payroll tax credit for in donated leave won't be included in the income or wages
creasing research activities. For tax years beginning of the employee. The employer may deduct the cash pay-
after December 31, 2015, a qualified small business may ments as business expenses or charitable contributions.
elect to claim up to $250,000 of its credit for increasing re- For more information, see Notice 2016-69, 2016-51 I.R.B.
search activities as a payroll tax credit against the em- 832, available at IRS.gov/irb/2016-51_IRB/ar11.html.
ployers share of social security tax. The portion of the
credit used against the employers share of social security
tax is allowed in the first calendar quarter beginning after
the date that the qualified small business filed its income Reminders
tax return. The election and determination of the credit
amount that will be used against the employer's share of Work opportunity tax credit for qualified taxexempt
social security tax is made on Form 6765, Credit for In- organizations hiring qualified veterans. The work op-
creasing Research Activities. The amount from Form portunity tax credit is available for eligible unemployed
6765, line 44, must then be reported on Form 8974, Quali- veterans who begin work on or after November 22, 2011,
fied Small Business Payroll Tax Credit for Increasing Re- and before January 1, 2020. Qualified tax-exempt organi-
search Activities. Form 8974 is used to determine the zations that hire eligible unemployed veterans can claim
amount of the credit that can be used in the current quar- the work opportunity tax credit against their payroll tax lia-
ter. The amount from Form 8974, line 12, is reported on bility using Form 5884-C. For more information, visit
Form 941 or 941-SS, line 11. IRS.gov and enter work opportunity tax credit in the
search box.
New certification program for professional employer
organizations. The Tax Increase Prevention Act of 2014 COBRA premium assistance credit. Effective for tax
required the IRS to establish a voluntary certification pro- periods beginning after December 31, 2013, the credit for
gram for professional employer organizations (PEOs). COBRA premium assistance payments can't be claimed
PEOs handle various payroll administration and tax re- on Form 941, Employer's QUARTERLY Federal Tax Re-
porting responsibilities for their business clients and are turn (or Form 944, Employer's ANNUAL Federal Tax Re-
typically paid a fee based on payroll costs. To become turn). Instead, after filing your Form 941 (or Form 944), file
and remain certified under the certification program, certi- Form 941-X, Adjusted Employer's QUARTERLY Federal
fied professional employer organizations (CPEOs) must Tax Return or Claim for Refund (or Form 944-X, Adjusted
meet tax status, background, experience, business loca- Employer's ANNUAL Federal Tax Return or Claim for Re-
tion, financial reporting, bonding, and other requirements fund), respectively, to claim the COBRA premium assis-
described in sections 3511 and 7705 and related pub- tance credit. Filing a Form 941-X (or Form 944-X) before
lished guidance. The IRS began accepting applications filing a Form 941 (or Form 944) for the return period may
for PEO certification in July 2016. Certification as a CPEO result in errors or delays in processing your Form 941-X
affects the employment tax liabilities of both the CPEO (or Form 944-X). For more information, see the Instruc-
and its customers. A CPEO is generally treated as the em- tions for Form 941 (or the Instructions for Form 944), or
ployer of any individual performing services for a cus- visit IRS.gov and enter COBRA in the search box.
tomer of the CPEO and covered by a contract described Medicaid waiver payments. Notice 2014-7 provides
in section 7705(e)(2) between the CPEO and the cus- that certain Medicaid waiver payments are excludable
tomer (CPEO contract), but only for wages and other com- from income for federal income tax purposes. See Notice
pensation paid to the individual by the CPEO. For more in- 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
formation, visit IRS.gov and enter CPEO in the search 2014-4_IRB/ar06.html. For more information, including
box. questions and answers related to Notice 2014-7, visit
Leavebased donation programs to aid victims of the IRS.gov and enter Medicaid waiver payments in the
severe storms and flooding in Louisiana. Under these search box.
programs, employees may donate their vacation, sick, or No federal income tax withholding on disability pay
personal leave in exchange for employer cash payments ments for injuries incurred as a direct result of a ter
made before January 1, 2018, to qualified tax-exempt rorist attack directed against the United States.

Page 2 Publication 15 (2017)

Disability payments for injuries incurred as a direct result information on the different types of third party payer ar-
of a terrorist attack directed against the United States (or rangements, see section 16.
its allies) aren't included in income. Because federal in- Severance payments are subject to social security
come tax withholding is only required when a payment is and Medicare taxes, income tax withholding, and
includable in income, no federal income tax should be FUTA tax. Severance payments are wages subject to
withheld from these payments. social security and Medicare taxes. As noted in section
Voluntary withholding on dividends and other distri 15, severance payments are also subject to income tax
butions by an Alaska Native Corporation (ANC). A withholding and FUTA tax.
shareholder of an ANC may request voluntary income tax You must receive written notice from the IRS to file
withholding on dividends and other distributions paid by Form 944. If youve been filing Forms 941 (or Forms
an ANC. A shareholder may request voluntary withholding 941-SS, Employer's QUARTERLY Federal Tax Re-
by giving the ANC a completed Form W-4V. For more in- turnAmerican Samoa, Guam, the Commonwealth of the
formation see Notice 2013-77, 2013-50 I.R.B. 632, availa- Northern Mariana Islands, and the U.S. Virgin Islands, or
ble at IRS.gov/irb/2013-50_IRB/ar10.html. Formularios 941-PR, Planilla para la Declaracin Federal
Samesex marriage. A marriage of two individuals is TRIMESTRAL del Patrono), and believe your employment
recognized for federal tax purposes if the marriage is rec- taxes for the calendar year will be $1,000 or less, and you
ognized by the state, possession, or territory of the United would like to file Form 944 instead of Forms 941, you must
States in which the marriage is entered into, regardless of contact the IRS during the first calendar quarter of the tax
legal residence. Two individuals who enter into a relation- year to request to file Form 944. You must receive written
ship that is denominated as marriage under the laws of a notice from the IRS to file Form 944 instead of Forms 941
foreign jurisdiction are recognized as married for federal before you may file this form. For more information on re-
tax purposes if the relationship would be recognized as questing to file Form 944, including the methods and
marriage under the laws of at least one state, possession, deadlines for making a request, see the Instructions for
or territory of the United States, regardless of legal resi- Form 944.
dence. Individuals who have entered into a registered do- Employers can request to file Forms 941 instead of
mestic partnership, civil union, or other similar relationship Form 944. If you received notice from the IRS to file
that isn't denominated as a marriage under the law of the Form 944 but would like to file Forms 941 instead, you
state, possession, or territory of the United States where must contact the IRS during the first calendar quarter of
such relationship was entered into aren't recognized as the tax year to request to file Forms 941. You must receive
married for federal tax purposes, regardless of legal resi- written notice from the IRS to file Forms 941 instead of
dence. Form 944 before you may file these forms. For more infor-
Notice 2013-61 provides special administrative proce- mation on requesting to file Forms 941, including the
dures for employers to make claims for refunds or adjust- methods and deadlines for making a request, see the In-
ments of overpayments of social security and Medicare structions for Form 944.
taxes with respect to certain same-sex spouse benefits Federal tax deposits must be made by electronic
before expiration of the period of limitations. Notice funds transfer (EFT). You must use EFT to make all
2013-61, 2013-44 I.R.B. 432, is available at IRS.gov/irb/ federal tax deposits. Generally, an EFT is made using the
2013-44_IRB/ar10.html. You may correct errors to federal Electronic Federal Tax Payment System (EFTPS). If you
income tax withholding and Additional Medicare Tax with- don't want to use EFTPS, you can arrange for your tax
held for prior years if the amount reported on your employ- professional, financial institution, payroll service, or other
ment tax return doesn't agree with the amount you ac- trusted third party to make electronic deposits on your be-
tually withheld. This type of error is an administrative error. half. Also, you may arrange for your financial institution to
You may also correct errors to federal income tax with- initiate a same-day wire payment on your behalf. EFTPS
holding and Additional Medicare Tax withheld for prior is a free service provided by the Department of Treasury.
years if section 3509 rates apply. Services provided by your tax professional, financial insti-
tution, payroll service, or other third party may have a fee.
Outsourcing payroll duties. Unless the wages and
other compensation paid to the individual performing serv- For more information on making federal tax deposits,
ices for you are paid by a CPEO and are covered by a see How To Deposit in section 11. To get more informa-
contract described in section 7705(e)(2) between you and tion about EFTPS or to enroll in EFTPS, visit eftps.gov, or
a CPEO (CPEO contract), youre responsible to ensure call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional
that tax returns are filed and deposits and payments are information about EFTPS is also available in Pub. 966.
made, even if you contract with a third party to perform Aggregate Form 941 filers. Agents and CPEOs must
these acts. You remain responsible if the third party fails complete Schedule R (Form 941), Allocation Schedule for
to perform any required action. If you choose to outsource Aggregate Form 941 Filers, when filing an aggregate
any of your payroll and related tax duties (that is, withhold- Form 941. Aggregate Forms 941 are filed by agents ap-
ing, reporting, and paying over social security, Medicare, proved by the IRS under section 3504 of the Internal Rev-
FUTA, and income taxes) to a third-party payer, such as a enue Code (IRC). To request approval to act as an agent
payroll service provider (PSP) or reporting agent, visit for an employer, the agent files Form 2678 with the IRS.
IRS.gov and enter outsourcing payroll duties in the Aggregate Forms 941 are also filed by CPEOs approved
search box for helpful information on this topic. For more by the IRS under section 7705. CPEOs file Form 8973,

Publication 15 (2017) Page 3

Certified Professional Employer Organization/Customer taxes with a credit or debit card, visit the IRS website at
Reporting Agreement, to notify the IRS that theyve star- IRS.gov/payments.
ted or ended a service contract with a client or customer. Online payment agreement. You may be eligible to ap-
Aggregate Form 940 filers. Agents must complete ply for an installment agreement online if you have a bal-
Schedule R (Form 940), Allocation Schedule for Aggre- ance due when you file your employment tax return. For
gate Form 940 Filers, when filing an aggregate Form 940, more information, see the instructions for your employ-
Employer's Annual Federal Unemployment (FUTA) Tax ment tax return or visit the IRS website at IRS.gov/opa.
Return. Aggregate Forms 940 can be filed by agents act-
ing on behalf of home care service recipients who receive
home care services through a program administered by a
federal, state, or local government. To request approval to
Forms in Spanish
act as an agent on behalf of home care service recipients, You can provide Formulario W-4(SP), Certificado de
the agent files Form 2678 with the IRS. Aggregate Forms Exencin de Retenciones del Empleado, in place of Form
940 for tax year 2017 will also be filed by CPEOs ap- W-4, Employee's Withholding Allowance Certificate, to
proved by the IRS under section 7705. your Spanish-speaking employees. For more information,
see Pub. 17(SP), El Impuesto Federal sobre los Ingresos
Pub. 5146 explains employment tax examinations
(Para Personas Fsicas). For nonemployees, Formulario
and appeal rights. Pub. 5146 provides employers with
W-9(SP), Solicitud y Certificacin del Nmero de
information on how the IRS selects employment tax re-
Identificacin del Contribuyente, may be used in place of
turns to be examined, what happens during an exam, and
Form W-9, Request for Taxpayer Identification Number
what options an employer has in responding to the results
and Certification.
of an exam, including how to appeal the results. Pub.
5146 also includes information on worker classification is-
sues and tip exams.
Hiring New Employees
Eligibility for employment. You must verify that each
Electronic Filing and Payment new employee is legally eligible to work in the United
States. This includes completing the U.S. Citizenship and
Now, more than ever before, businesses can enjoy the
Immigration Services (USCIS) Form I-9, Employment Eli-
benefits of filing and paying their federal taxes electroni-
gibility Verification. You can get Form I-9 at uscis.gov/
cally. Whether you rely on a tax professional or handle
forms, USCIS offices, or by calling 1-800-870-3676. For
your own taxes, the IRS offers you convenient programs
more information, visit the USCIS website at uscis.gov/i-9-
to make filing and payment easier.
central or call 1-800-375-5283 or 1-800-767-1833 (TDD).
Spend less time and worry on taxes and more time run-
New hire reporting. Youre required to report any new
ning your business. Use e-file and EFTPS to your benefit.
employee to a designated state new hire registry. A new
For e-file, visit IRS.gov/employmentefile for additional employee is an employee who hasn't previously been em-
information. ployed by you or was previously employed by you but has
For EFTPS, visit eftps.gov or call EFTPS Customer been separated from such prior employment for at least
Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 60 consecutive days.
Many states accept a copy of Form W-4 with employer
For electronic filing of Forms W-2, Wage and Tax information added. Visit the Office of Child Support En-
Statement, visit socialsecurity.gov/employer. forcement website at acf.hhs.gov/programs/css/
If youre filing your tax return or paying your fed- employers for more information.
! eral taxes electronically, a valid EIN is required. If W4 request. Ask each new employee to complete the
CAUTION a valid EIN isn't provided, the return or payment 2017 Form W-4. See section 9.
won't be processed. This may result in penalties and de- Name and social security number (SSN). Record
lays in processing your return or payment. each new employee's name and SSN from his or her so-
cial security card. Any employee without a social security
Electronic funds withdrawal (EFW). If you file your em- card should apply for one. See section 4.
ployment tax return electronically, you can e-file and
e-pay (electronic funds withdrawal) the balance due in a
single step using tax preparation software or through a tax
professional. However, don't use EFW to make federal tax Paying Wages, Pensions, or
deposits. For more information on paying your taxes using
EFW, visit the IRS website at IRS.gov/payments. A fee Annuities
may be charged to file electronically.
Correcting Form 941 or Form 944. If you discover an
Credit or debit card payments. You can pay the bal- error on a previously filed Form 941 or Form 944, make
ance due shown on your employment tax return by credit the correction using Form 941-X or Form 944-X. Forms
or debit card. Don't use a credit or debit card to make fed- 941-X and 944-X are stand-alone forms, meaning
eral tax deposits. For more information on paying your taxpayers can file them when an error is discovered.

Page 4 Publication 15 (2017)

Forms 941-X and 944-X are used by employers to claim
refunds or abatements of employment taxes, rather than
Form 843. See section 13 for more information.
Information Returns
Income tax withholding. Withhold federal income tax You may be required to file information returns to report
from each wage payment or supplemental unemployment certain types of payments made during the year. For
compensation plan benefit payment according to the em- example, you must file Form 1099-MISC, Miscellaneous
ployee's Form W-4 and the correct withholding table. If Income, to report payments of $600 or more to persons
you have nonresident alien employees, see Withholding not treated as employees (for example, independent
income taxes on the wages of nonresident alien employ- contractors) for services performed for your trade or
ees in section 9. business. For details about filing Forms 1099 and for
Withhold from periodic pension and annuity payments information about required electronic filing, see the
as if the recipient is married claiming three withholding al- General Instructions for Certain Information Returns for
lowances, unless he or she has provided Form W-4P, general information and the separate, specific instructions
Withholding Certificate for Pension or Annuity Payments, for each information return you file (for example,
either electing no withholding or giving a different number Instructions for Form 1099-MISC). Generally, don't use
of allowances, marital status, or an additional amount to Forms 1099 to report wages and other compensation you
be withheld. Don't withhold on direct rollovers from quali- paid to employees; report these on Form W-2. See the
fied plans or governmental section 457(b) plans. See sec- General Instructions for Forms W-2 and W-3 for details
tion 9 and Pub. 15-A, Employer's Supplemental Tax about filing Form W-2 and for information about required
Guide. Pub. 15-A includes information about withholding electronic filing. If you file 250 or more Forms 1099-MISC,
on pensions and annuities. you must file them electronically. If you file 250 or more
Forms W-2, you must file them electronically. The IRS and
Zero wage return. If you haven't filed a final Form 941 SSA won't accept information returns filed on magnetic
or Form 944, or aren't a seasonal employer, you must media.
continue to file a Form 941 or Form 944, even for periods
Information reporting customer service site. The IRS
during which you paid no wages. The IRS encourages you
operates an information return customer service site to
to file your Zero Wage Forms 941 or 944 electronically.
answer questions about reporting on Forms W-2, W-3,
Visit the IRS website at IRS.gov/employmentefile for more
1099, and other information returns. If you have questions
information on electronic filing.
related to reporting on information returns, call
1-866-455-7438 (toll free), 304-263-8700 (toll call), or
Employer Responsibilities
Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Because the individual
circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can
differ. Each item in this list has a page reference to a more detailed discussion in this publication.

New Employees: Page Annually (see Calendar for due dates): Page
Verify work eligibility of new employees . . . . . . . 4 File Form 944 if required (pay tax with return if
Record employees' names and SSNs from not required to deposit) . . . . . . . . . . . . . . . . . . . . . 30
social security cards . . . . . . . . . . . . . . . . . . . . 4 Remind employees to submit a new Form W-4
Ask employees for Form W-4 . . . . . . . . . . . . . . 4 if they need to change their withholding . . . . . . . . . . 20
Each Payday: Ask for a new Form W-4 from employees
Withhold federal income tax based on each claiming exemption from income tax
employee's Form W-4 . . . . . . . . . . . . . . . . . . . 20 withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Withhold employee's share of social security Reconcile Forms 941 (or Form 944) with Forms
and Medicare taxes . . . . . . . . . . . . . . . . . . . . 23 W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Deposit: Furnish each employee a Form W-2 . . . . . . . . . . . . 8
Withheld income tax File Copy A of Forms W-2 and the transmittal
Withheld and employer social security taxes Form W-3 with the SSA . . . . . . . . . . . . . . . . . . . . . 8
Withheld and employer Medicare taxes . . . . . 25 Furnish each other payee a Form 1099 (for example,
Note: Due date of deposit generally depends Form 1099-MISC) . . . . . . . . . . . . . . . . . . . . . . . . . 8
on your deposit schedule (monthly or File Forms 1099 and the transmittal Form
semiweekly) 1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Quarterly (By April 30, July 31, October 31, File Form 940 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
and January 31): File Form 945 for any nonpayroll income tax
Deposit FUTA tax if undeposited amount withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
is over $500 . . . . . . . . . . . . . . . . . . . . . . . . . . 36
File Form 941 (pay tax with return if not
required to deposit) . . . . . . . . . . . . . . . . . . . . . 30

Publication 15 (2017) Page 5

304-579-4827 (TDD/TTY for persons who are deaf, hard Backup withholding doesn't apply to wages, pen-
of hearing, or have a speech disability). The center can
! sions, annuities, IRAs (including simplified em-
also be reached by email at mccirp@irs.gov. Don't include CAUTION ployee pension (SEP) and SIMPLE retirement
tax identification numbers (TINs) or attachments in email plans), section 404(k) distributions from an employee
correspondence because electronic mail isn't secure. stock ownership plan (ESOP), medical savings accounts
(MSAs), health savings accounts (HSAs), long-term-care
benefits, or real estate transactions.
Nonpayroll Income Tax You can use Form W-9 or Formulario W-9(SP) to re-
Withholding quest payees to furnish a TIN. Form W-9 or Formulario
W-9 (SP) must be used when payees must certify that the
Nonpayroll federal income tax withholding (reported on number furnished is correct, or when payees must certify
Forms 1099 and Form W-2G, Certain Gambling that theyre not subject to backup withholding or are ex-
Winnings) must be reported on Form 945, Annual Return empt from backup withholding. The Instructions for the
of Withheld Federal Income Tax. Separate deposits are Requester of Form W-9 or Formulario W-9(SP) includes a
required for payroll (Form 941 or Form 944) and list of types of payees who are exempt from backup with-
nonpayroll (Form 945) withholding. Nonpayroll items holding. For more information, see Pub. 1281, Backup
include: Withholding for Missing and Incorrect Name/TIN(s).
Pensions (including distributions from tax-favored
retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans) and Recordkeeping
annuities.
Keep all records of employment taxes for at least 4 years.
Military retirement. These should be available for IRS review. Your records
Gambling winnings. should include the following information.
Indian gaming profits. Your EIN.
Certain other payments, such as unemployment Amounts and dates of all wage, annuity, and pension
compensation, social security, and Tier 1 railroad payments.
retirement benefits, subject to voluntary withholding. Amounts of tips reported to you by your employees.
Payments subject to backup withholding. Records of allocated tips.
For details on depositing and reporting nonpayroll
The fair market value of in-kind wages paid.
income tax withholding, see the Instructions for Form 945.
Distributions from nonqualified pension plans and Names, addresses, SSNs, and occupations of
deferred compensation plans. Because distributions to employees and recipients.
participants from some nonqualified pension plans and Any employee copies of Forms W-2 and W-2c
deferred compensation plans (including section 457(b) returned to you as undeliverable.
plans of tax-exempt organizations) are treated as wages
and are reported on Form W-2, income tax withheld must Dates of employment for each employee.
be reported on Form 941 or Form 944, not on Form 945. Periods for which employees and recipients were paid
However, distributions from such plans to a beneficiary or while absent due to sickness or injury and the amount
estate of a deceased employee aren't wages and are re- and weekly rate of payments you or third party payors
ported on Forms 1099-R, Distributions From Pensions, made to them.
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insur-
Copies of employees' and recipients' income tax
ance Contracts, etc.; income tax withheld must be repor-
withholding allowance certificates (Forms W-4, W-4P,
ted on Form 945.
W-4(SP), W-4S, and W-4V).
Backup withholding. You generally must withhold 28%
of certain taxable payments if the payee fails to furnish Dates and amounts of tax deposits you made and
you with his or her correct taxpayer identification number acknowledgment numbers for deposits made by
(TIN). This withholding is referred to as backup withhold- EFTPS.
ing. Copies of returns filed and confirmation numbers.
Payments subject to backup withholding include inter-
Records of fringe benefits and expense
est, dividends, patronage dividends, rents, royalties, com-
reimbursements provided to your employees,
missions, nonemployee compensation, payments made in
including substantiation.
settlement of payment card or third-party network transac-
tions, and certain other payments you make in the course
of your trade or business. In addition, transactions by
brokers and barter exchanges and certain payments
made by fishing boat operators are subject to backup
withholding.

Page 6 Publication 15 (2017)

 hard of hearing, or have a speech disability) with any em-
Change of Business Name ployment tax questions. You may also use this number for
assistance with unresolved tax problems.
Notify the IRS immediately if you change your business Additional employment tax information. Visit IRS.gov
name. Write to the IRS office where you file your returns, and enter employment taxes in the search box.
using the Without a payment address provided in the
instructions for your employment tax return, to notify the
IRS of any business name change. See Pub. 1635 to see
if you need to apply for a new EIN. Ordering Employer Tax Forms
and Publications
Change of Business Address You can order employer tax forms and publications and
information returns online at IRS.gov/orderforms.
or Responsible Party Instead of ordering paper Forms W-2 and W-3,
consider filing them electronically using the SSA's free
Notify the IRS immediately if you change your business e-file service. Visit the SSA's Employer W-2 Filing
address or responsible party. Complete and mail Form Instructions & Information website at socialsecurity.gov/
8822-B to notify the IRS of a business address or employer to register for Business Services Online. Youll
responsible party change. For a definition of responsible be able to create Forms W-2 online and submit them to
party, see the Form 8822-B instructions. the SSA by typing your wage information into easy-to-use
fill-in fields. In addition, you can print out completed
copies of Forms W-2 to file with state or local
Private Delivery Services governments, distribute to your employees, and keep for
your records. Form W-3 will be created for you based on
You can use certain private delivery services designated your Forms W-2.
by the IRS to mail tax returns and payments. The list
includes only the following:
DHL Express: DHL Express 9:00, DHL Express 10:30,
DHL Express 12:00, DHL Express Worldwide, DHL
Filing Addresses
Express Envelope, DHL Import Express 10:30, DHL Generally, your filing address for Forms 940, 941, 943,
Import Express 12:00, and DHL Import Express 944, 945, and CT-1 depends on the location of your
Worldwide residence or principal place of business and whether or
Federal Express (FedEx): FedEx First Overnight, not youre including a payment with your return. There are
FedEx Priority Overnight, FedEx Standard Overnight, separate filing addresses for these returns if youre a
FedEx 2 Day, FedEx International Next Flight Out, tax-exempt organization or government entity. See the
FedEx International Priority, FedEx International First, separate instructions for Forms 940, 941, 943, 944, 945,
and FedEx International Economy or CT-1 for the filing addresses.

United Parcel Service (UPS): UPS Next Day Air Early

AM, UPS Next Day Air, UPS Next Day Air Saver, UPS
2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Dishonored Payments
Express Plus, and UPS Worldwide Express
Any form of payment that is dishonored and returned from
For the IRS mailing address to use if youre using a a financial institution is subject to a penalty. The penalty is
private delivery service, go to IRS.gov and enter private $25 or 2% of the payment, whichever is more. However,
delivery service in the search box. Your private delivery the penalty on dishonored payments of $24.99 or less is
service can tell you how to get written proof of the mailing an amount equal to the payment. For example, a
date. dishonored payment of $18 is charged a penalty of $18.
Private delivery services can't deliver items to
! P.O. boxes. You must use the U.S. Postal Service
CAUTION to mail any item to an IRS P.O. box address. Photographs of Missing
Children
Telephone Help The IRS is a proud partner with the National Center for
Missing & Exploited Children (NCMEC). Photographs of
Tax questions. You can call the IRS Business and Spe- missing children selected by the Center may appear in
cialty Tax Line with your employment tax questions at this publication on pages that would otherwise be blank.
1-800-829-4933. You can help bring these children home by looking at the
Help for people with disabilities. You may call photographs and calling 1-800-THE-LOST
1-800-829-4059 (TDD/TTY for persons who are deaf, (1-800-843-5678) if you recognize a child.

Publication 15 (2017) Page 7

 paper and electronic Forms 1099-MISC that report non-
Calendar employee compensation, with Form 1096, Annual Sum-
mary and Transmittal of U.S. Information Returns. For
The following is a list of important dates and information on filing information returns electronically
responsibilities. Also see Pub. 509, Tax Calendars. with the IRS, see Pub. 1220, Specifications for Elec-
tronic Filing of Forms 1097, 1098, 1099, 3921, 3922,
If any date shown next for filing a return, furnish-
5498, and W-2G.
TIP ing a form, or depositing taxes falls on a Saturday,
Sunday, or legal holiday, the due date is the next File Form 945. File Form 945 to report any nonpayroll
business day. A statewide legal holiday delays a filing due federal income tax withheld. If you deposited all taxes
date only if the IRS office where youre required to file is when due, you may file by February 10. See Nonpayroll
located in that state. However, a statewide legal holiday Income Tax Withholding under Reminders for more in-
doesn't delay the due date of federal tax deposits. See formation.
Deposits Due on Business Days Only in section 11. For
any filing due date, youll meet the file or furnish re- By February 15
quirement if the envelope containing the return or form is
properly addressed, contains sufficient postage, and is Request a new Form W4 from exempt employees.
postmarked by the U.S. Postal Service on or before the Ask for a new Form W-4 from each employee who
due date, or sent by an IRS-designated private delivery claimed exemption from income tax withholding last
service on or before the due date. See Private Delivery year.
Services under Reminders for more information.
On February 16
By January 31 Forms W4 claiming exemption from withholding ex
File Form 941 or Form 944. File Form 941 for the pire. Any Form W-4 claiming exemption from with-
fourth quarter of the previous calendar year and deposit holding for the previous year has now expired. Begin
any undeposited income, social security, and Medicare withholding for any employee who previously claimed
taxes. You may pay these taxes with Form 941 if your exemption from withholding but hasn't given you a new
total tax liability for the quarter is less than $2,500. File Form W-4 for the current year. If the employee doesn't
Form 944 for the previous calendar year instead of Form give you a new Form W-4, withhold tax based on the
941 if the IRS has notified you in writing to file Form 944 last valid Form W-4 you have for the employee that
and pay any undeposited income, social security, and doesn't claim exemption from withholding or, if one
Medicare taxes. You may pay these taxes with Form doesn't exist, as if he or she is single with zero withhold-
944 if your total tax liability for the year is less than ing allowances. See section 9 for more information. If
$2,500. For additional rules on when you can pay your the employee furnishes a new Form W-4 claiming ex-
taxes with your return, see Payment with return in sec- emption from withholding after February 15, you may
tion 11. If you timely deposited all taxes when due, you apply the exemption to future wages, but don't refund
may file by February 10. taxes withheld while the exempt status wasn't in place.

File Form 940. File Form 940 to report any FUTA tax. By February 28
However, if you deposited all of the FUTA tax when due,
you may file by February 10. File paper 2016 Forms 1099 and 1096. File Copy A
of all paper 2016 Forms 1099, except Forms
Furnish Forms 1099 and W2. Furnish each em- 1099-MISC reporting nonemployee compensation, with
ployee a completed Form W-2. Furnish Form Form 1096 with the IRS. For electronically filed returns,
1099-MISC to payees for nonemployee compensation. see By March 31 below.
Most Forms 1099 must be furnished to payees by Janu-
ary 31, but some can be furnished by February 15. For File paper Form 8027. File paper Form 8027, Em-
more information, see the General Instructions for Cer- ployer's Annual Information Return of Tip Income and
tain Information Returns. Allocated Tips, with the IRS. See section 6. For elec-
tronically filed returns, see By March 31 next.
File Form W2. File with the SSA Copy A of all 2016
paper and electronic Forms W-2 with Form W-3, Trans-
mittal of Wage and Tax Statements. For more informa- By March 31
tion on reporting Form W-2 information to the SSA elec- File electronic 2016 Forms 1099 and 8027. File
tronically, visit the SSAs Employer W-2 Filing electronic 2016 Forms 1099, except Forms 1099-MISC
Instructions & Information webpage at reporting nonemployee compensation, and 8027 with
socialsecurity.gov/employer. If filing electronically, the the IRS. For information on filing information returns
SSA will generate Form W-3 data from the electronic electronically with the IRS, see Pub. 1220 and Pub.
submission of Form(s) W-2. 1239, Specifications for Electronic Filing of Form 8027,
File Form 1099MISC reporting nonemployee com Employer's Annual Information Return of Tip Income
pensation. File with the IRS Copy A of all 2016 and Allocated Tips.

Page 8 Publication 15 (2017)

By April 30, July 31, October 31, and Most employers must withhold (except FUTA), deposit,
report, and pay the following employment taxes.
January 31
Income tax.
Deposit FUTA taxes. Deposit FUTA tax for the quar-
ter (including any amount carried over from other quar- Social security tax.
ters) if over $500. If $500 or less, carry it over to the next Medicare tax.
quarter. See section 14 for more information.
FUTA tax.
File Form 941. File Form 941 and deposit any unde- There are exceptions to these requirements. See sec-
posited income, social security, and Medicare taxes. tion 15 for guidance. Railroad retirement taxes are ex-
You may pay these taxes with Form 941 if your total tax plained in the Instructions for Form CT-1.
liability for the quarter is less than $2,500. If you timely
deposited all taxes when due, you may file by May 10, Comments and suggestions. We welcome your com-
August 10, November 10, or February 10, respectively. ments about this publication and your suggestions for fu-
Don't file Form 941 for these quarters if you have been ture editions.
notified to file Form 944 and you didn't request and re- You can send us comments from IRS.gov/
ceive written notice from the IRS to file quarterly Forms formcomment.
941. Or you can write to:

Internal Revenue Service

Before December 1 Tax Forms and Publications
New Forms W4. Remind employees to submit a new 1111 Constitution Ave. NW, IR-6526
Form W-4 if their marital status or withholding allowan- Washington, DC 20224
ces have changed or will change for the next year.
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
Introduction number, including the area code, in your correspondence.
Although we cant respond individually to each com-
This publication explains your tax responsibilities as an ment received, we do appreciate your feedback and will
employer. It explains the requirements for withholding, de- consider your comments as we revise our tax forms, in-
positing, reporting, paying, and correcting employment structions, and publications. We cant answer tax ques-
taxes. It explains the forms you must give to your employ- tions sent to the above address.
ees, those your employees must give to you, and those Federal Government employers. The information in
you must send to the IRS and the SSA. This guide also this publication, including the rules for making federal tax
has tax tables you need to figure the taxes to withhold deposits, applies to federal agencies.
from each employee for 2017. References to income tax
in this guide apply only to federal income tax. Contact State and local government employers. Payments to
your state or local tax department to determine if their employees for services in the employ of state and local
rules are different. government employers are generally subject to federal in-
When you pay your employees, you don't pay them all come tax withholding but not FUTA tax. Most elected and
the money they earned. As their employer, you have the appointed public officials of state or local governments are
added responsibility of withholding taxes from their pay- employees under common law rules. See chapter 3 of
checks. The federal income tax and employees' share of Pub. 963, Federal-State Reference Guide. In addition, wa-
social security and Medicare taxes that you withhold from ges, with certain exceptions, are subject to social security
your employees' paychecks are part of their wages that and Medicare taxes. See section 15 for more information
you pay to the United States Treasury instead of to your on the exceptions.
employees. Your employees trust that you pay the with- If an election worker is employed in another capacity
held taxes to the United States Treasury by making fed- with the same government entity, see Revenue Ruling
eral tax deposits. This is the reason that these withheld 2000-6 on page 512 of Internal Revenue Bulletin 2000-6
taxes are called trust fund taxes. If federal income, social at IRS.gov/pub/irs-irbs/irb00-06.pdf.
security, or Medicare taxes that must be withheld aren't You can get information on reporting and social secur-
withheld or aren't deposited or paid to the United States ity coverage from your local IRS office. If you have any
Treasury, the trust fund recovery penalty may apply. See questions about coverage under a section 218 (Social Se-
section 11 for more information. curity Act) agreement, contact the appropriate state offi-
Additional employment tax information is available in cial. To find your State Social Security Administrator, visit
Pub. 15-A. Pub. 15-A includes specialized information the National Conference of State Social Security Adminis-
supplementing the basic employment tax information pro- trators website at ncsssa.org.
vided in this publication. Pub. 15-B, Employer's Tax Guide
to Fringe Benefits, contains information about the employ- Disregarded entities and qualified subchapter S sub
ment tax treatment and valuation of various types of non- sidiaries (QSubs). Eligible single-owner disregarded en-
cash compensation. tities and QSubs are treated as separate entities for

Publication 15 (2017) Page 9

employment tax purposes. Eligible single-member entities liabilities. For information on how to claim the credit, see
must report and pay employment taxes on wages paid to the Instructions for Form 941-X or the Instructions for
their employees using the entities' own names and EINs. Form 944-X. The credit is treated as a deposit made on
See Regulations sections 1.1361-4(a)(7) and the first day of the return period (quarter or year). In the
301.7701-2(c)(2)(iv). case of a multiemployer plan, the credit is claimed by the
plan, rather than the employer. In the case of an insured
COBRA premium assistance credit. The Consolidated plan subject to state law continuation coverage require-
Omnibus Budget Reconciliation Act of 1985 (COBRA) ments, the credit is claimed by the insurance company,
provides certain former employees, retirees, spouses, for- rather than the employer.
mer spouses, and dependent children the right to tempo- Anyone claiming the credit for COBRA premium assis-
rary continuation of health coverage at group rates. tance payments must maintain the following information to
COBRA generally covers multiemployer health plans and support their claim, including the following.
health plans maintained by private-sector employers
(other than churches) with 20 or more full and part-time Information on the receipt of the assistance-eligible in-
employees. Parallel requirements apply to these plans un- dividuals' 35% share of the premium, including dates
der the Employee Retirement Income Security Act of 1974 and amounts.
(ERISA). Under the Public Health Service Act, COBRA re- In the case of an insurance plan, a copy of an invoice
quirements apply also to health plans covering state or lo- or other supporting statement from the insurance car-
cal government employees. Similar requirements apply rier and proof of timely payment of the full premium to
under the Federal Employees Health Benefits Program the insurance carrier required under COBRA.
and under some state laws. For the premium assistance
In the case of a self-insured plan, proof of the pre-
(or subsidy) discussed below, these requirements are all
mium amount and proof of the coverage provided to
referred to as COBRA requirements.
the assistance-eligible individuals.
Under the American Recovery and Reinvestment Act of
2009 (ARRA), employers are allowed a credit against Attestation of involuntary termination, including the
payroll taxes (referred to in this publication as employ- date of the involuntary termination for each covered
ment taxes) for providing COBRA premium assistance to employee whose involuntary termination is the basis
assistance-eligible individuals. For periods of COBRA for eligibility for the subsidy.
continuation coverage beginning after February 16, 2009, Proof of each assistance-eligible individual's eligibility
a group health plan must treat an assistance-eligible indi- for COBRA coverage and the election of COBRA cov-
vidual as having paid the required COBRA continuation erage.
coverage premium if the individual elects COBRA cover-
age and pays 35% of the amount of the premium. A record of the SSNs of all covered employees, the
An assistance-eligible individual is a qualified benefi- amount of the subsidy reimbursed with respect to
ciary of an employer's group health plan who is eligible for each covered employee, and whether the subsidy
COBRA continuation coverage during the period begin- was for one individual or two or more individuals.
ning September 1, 2008, and ending May 31, 2010, due For more information, visit IRS.gov and enter COBRA
to the involuntarily termination from employment of a cov- in the search box.
ered employee during the period and elects continuation
COBRA coverage. The assistance for the coverage can
last up to 15 months.
The COBRA premium assistance credit was available
1. Employer Identification
to an employer for premiums paid on behalf of employees
who were involuntarily terminated from employment be-
Number (EIN)
tween September 1, 2008, and May 31, 2010. The If youre required to report employment taxes or give tax
COBRA premium assistance credit isnt available for indi- statements to employees or annuitants, you need an EIN.
viduals who were involuntarily terminated after May 31,
2010. Therefore, only in rare circumstances will the credit The EIN is a nine-digit number the IRS issues. The dig-
still be available, such as instances where COBRA eligibil- its are arranged as follows: 00-0000000. It is used to iden-
ity was delayed as a result of employer-provided health in- tify the tax accounts of employers and certain others who
surance coverage following termination. For more infor- have no employees. Use your EIN on all of the items you
mation about the credit, see Notice 2009-27, 2009-16 send to the IRS and the SSA. For more information, see
I.R.B. 838, available at IRS.gov/irb/2009-16_irb/ar09.html. Pub. 1635.
Administrators of the group health plans (or other enti- If you dont have an EIN, you may apply for one online
ties) that provide or administer COBRA continuation cov- by visiting the IRS website at IRS.gov/ein. You may also
erage must provide notice to assistance-eligible individu- apply for an EIN by faxing or mailing Form SS-4 to the
als of the COBRA premium assistance. IRS. Employers outside of the United States may also ap-
The 65% of the premium not paid by the assistance-eli- ply for an EIN by calling 267-941-1099 (toll call). Don't use
gible individuals is reimbursed to the employer maintain- an SSN in place of an EIN.
ing the group health plan. The reimbursement is made
through a credit against the employer's employment tax

Page 10 Publication 15 (2017)

 You should have only one EIN. If you have more than and returned to that person or to someone that person
one and aren't sure which one to use, call 1-800-829-4933 designates.
or 1-800-829-4059 (TDD/TTY for persons who are deaf,
A traveling or city salesperson (other than an
hard of hearing, or have a speech disability). Give the
agent-driver or commission-driver) who works full time
numbers you have, the name and address to which each
(except for sideline sales activities) for one firm or per-
was assigned, and the address of your main place of busi-
son getting orders from customers. The orders must
ness. The IRS will tell you which number to use. For more
be for merchandise for resale or supplies for use in the
information, see Pub. 1635.
customer's business. The customers must be retail-
If you took over another employer's business (see Suc- ers, wholesalers, contractors, or operators of hotels,
cessor employer in section 9), don't use that employer's restaurants, or other businesses dealing with food or
EIN. If youve applied for an EIN but don't have your EIN lodging.
by the time a return is due, file a paper return and write
Applied For and the date you applied for it in the space Statutory nonemployees. Direct sellers, qualified real
shown for the number. estate agents, and certain companion sitters are, by law,
considered nonemployees. Theyre generally treated as
self-employed for all federal tax purposes, including in-
2. Who Are Employees? come and employment taxes.

H2A agricultural workers. On Form W-2, don't check

Generally, employees are defined either under common box 13 (Statutory employee), as H-2A workers aren't stat-
law or under statutes for certain situations. See Pub. 15-A utory employees.
for details on statutory employees and nonemployees.
Treating employees as nonemployees. Youll gener-
Employee status under common law. Generally, a ally be liable for social security and Medicare taxes and
worker who performs services for you is your employee if withheld income tax if you don't deduct and withhold these
you have the right to control what will be done and how it taxes because you treated an employee as a nonem-
will be done. This is so even when you give the employee ployee. You may be able to calculate your liability using
freedom of action. What matters is that you have the right special IRC section 3509 rates for the employee share of
to control the details of how the services are performed. social security and Medicare taxes and the federal income
See Pub. 15-A for more information on how to determine tax withholding. The applicable rates depend on whether
whether an individual providing services is an independ- you filed required Forms 1099. You can't recover the em-
ent contractor or an employee. ployee share of social security tax, Medicare tax, or in-
Generally, people in business for themselves aren't come tax withholding from the employee if the tax is paid
employees. For example, doctors, lawyers, veterinarians, under IRC section 3509. Youre liable for the income tax
and others in an independent trade in which they offer withholding regardless of whether the employee paid in-
their services to the public are usually not employees. come tax on the wages. You continue to owe the full em-
However, if the business is incorporated, corporate offi- ployer share of social security and Medicare taxes. The
cers who work in the business are employees of the cor- employee remains liable for the employee share of social
poration. security and Medicare taxes. See IRC section 3509 for
If an employer-employee relationship exists, it doesn't details. Also see the Instructions for Form 941-X.
matter what it is called. The employee may be called an IRC section 3509 rates aren't available if you intention-
agent or independent contractor. It also doesn't matter ally disregard the requirement to withhold taxes from the
how payments are measured or paid, what theyre called, employee or if you withheld income taxes but not social
or if the employee works full or part time. security or Medicare taxes. IRC section 3509 isn't availa-
Statutory employees. If someone who works for you ble for reclassifying statutory employees. See Statutory
isn't an employee under the common law rules discussed employees above.
above, don't withhold federal income tax from his or her If the employer issued required information returns, the
pay, unless backup withholding applies. Although the fol- IRC section 3509 rates are:
lowing persons may not be common law employees, For social security taxes; employer rate of 6.2% plus
theyre considered employees by statute for social secur- 20% of the employee rate of 6.2% for a total rate of
ity, Medicare, and FUTA tax purposes under certain con- 7.44% of wages.
ditions.
For Medicare taxes; employer rate of 1.45% plus 20%
An agent (or commission) driver who delivers food, of the employee rate of 1.45%, for a total rate of
beverages (other than milk), laundry, or dry cleaning 1.74% of wages.
for someone else.
For Additional Medicare Tax; 0.18% (20% of the em-
A full-time life insurance salesperson who sells primar- ployee rate of 0.9%) of wages subject to Additional
ily for one company. Medicare Tax.
A homeworker who works by guidelines of the person For income tax withholding, the rate is 1.5% of wages.
for whom the work is done, with materials furnished by

Publication 15 (2017) Page 11

 If the employer didn't issue required information re- Both spouses materially participate (see Material par-
turns, the IRC section 3509 rates are: ticipation in the Instructions for Schedule C (Form
1040), line G) in the trade or business (mere joint own-
For social security taxes; employer rate of 6.2% plus
ership of property isn't enough),
40% of the employee rate of 6.2% for a total rate of
8.68% of wages. Both spouses elect to not be treated as a partnership,
For Medicare taxes; employer rate of 1.45% plus 40% and
of the employee rate of 1.45%, for a total rate of The business is co-owned by both spouses and isn't
2.03% of wages. held in the name of a state law entity such as a part-
nership or limited liability company (LLC).
For Additional Medicare Tax; 0.36% (40% of the em-
ployee rate of 0.9%) of wages subject to Additional To make the election, all items of income, gain, loss,
Medicare Tax. deduction, and credit must be divided between the spou-
ses, in accordance with each spouse's interest in the ven-
For income tax withholding, the rate is 3.0% of wages.
ture, and reported on separate Schedules C or F as sole
Relief provisions. If you have a reasonable basis for proprietors. Each spouse must also file a separate Sched-
not treating a worker as an employee, you may be re- ule SE to pay self-employment taxes, as applicable.
lieved from having to pay employment taxes for that Spouses using the qualified joint venture rules are
worker. To get this relief, you must file all required federal treated as sole proprietors for federal tax purposes and
tax returns, including information returns, on a basis con- generally don't need an EIN. If employment taxes are
sistent with your treatment of the worker. You (or your owed by the qualified joint venture, either spouse may re-
predecessor) must not have treated any worker holding a port and pay the employment taxes due on the wages
substantially similar position as an employee for any peri- paid to the employees using the EIN of that spouse's sole
ods beginning after 1977. See Pub. 1976, Do You Qualify proprietorship. Generally, filing as a qualified joint venture
for Relief Under Section 530. won't increase the spouses' total tax owed on the joint in-
come tax return. However, it gives each spouse credit for
IRS help. If you want the IRS to determine whether a social security earnings on which retirement benefits are
worker is an employee, file Form SS-8. based and for Medicare coverage without filing a partner-
ship return.
Voluntary Classification Settlement Program (VCSP). Note. If your spouse is your employee, not your part-
Employers who are currently treating their workers (or a ner, see One spouse employed by another in section 3.
class or group of workers) as independent contractors or For more information on qualified joint ventures, visit
other nonemployees and want to voluntarily reclassify IRS.gov and enter qualified joint venture in the search
their workers as employees for future tax periods may be box.
eligible to participate in the VCSP if certain requirements
are met. File Form 8952 to apply for the VCSP. For more ExceptionCommunity income. If you and your
information visit IRS.gov and enter VCSP in the search spouse wholly own an unincorporated business as com-
box. munity property under the community property laws of a
state, foreign country, or U.S. possession, you can treat
Business Owned and Operated by the business either as a sole proprietorship (of the spouse
Spouses who carried on the business) or a partnership. You may
still make an election to be taxed as a qualified joint ven-
If you and your spouse jointly own and operate a business ture instead of a partnership. See ExceptionQualified
and share in the profits and losses, you may be partners joint venture above.
in a partnership, whether or not you have a formal partner-
ship agreement. See Pub. 541 for more details. The part-
nership is considered the employer of any employees, 3. Family Employees
and is liable for any employment taxes due on wages paid
to its employees. Child employed by parents. Payments for the services
of a child under age 18 who works for his or her parent in
ExceptionQualified joint venture. For tax years be- a trade or business aren't subject to social security and
ginning after December 31, 2006, the Small Business and Medicare taxes if the trade or business is a sole proprie-
Work Opportunity Tax Act of 2007 (Public Law 110-28) torship or a partnership in which each partner is a parent
provides that a qualified joint venture, whose only mem- of the child. If these payments are for work other than in a
bers are spouses filing a joint income tax return, can elect trade or business, such as domestic work in the parent's
not to be treated as a partnership for federal tax purposes. private home, theyre not subject to social security and
A qualified joint venture conducts a trade or business Medicare taxes until the child reaches age 21. However,
where: see Covered services of a child or spouse, later. Pay-
The only members of the joint venture are spouses ments for the services of a child under age 21 who works
who file a joint income tax return, for his or her parent, whether or not in a trade or business,
aren't subject to FUTA tax. Payments for the services of a
child of any age who works for his or her parent are

Page 12 Publication 15 (2017)

generally subject to income tax withholding unless the
payments are for domestic work in the parent's home, or
unless the payments are for work other than in a trade or
4. Employee's Social Security
business and are less than $50 in the quarter or the child
isn't regularly employed to do such work.
Number (SSN)
One spouse employed by another. The wages for the Youre required to get each employee's name and SSN
services of an individual who works for his or her spouse and to enter them on Form W-2. This requirement also ap-
in a trade or business are subject to income tax withhold- plies to resident and nonresident alien employees. You
ing and social security and Medicare taxes, but not to should ask your employee to show you his or her social
FUTA tax. However, the payments for services of one security card. The employee may show the card if it is
spouse employed by another in other than a trade or busi- available.
ness, such as domestic service in a private home, aren't Don't accept a social security card that says Not
subject to social security, Medicare, and FUTA taxes. ! valid for employment. A social security number
CAUTION issued with this legend doesn't permit employ-
Covered services of a child or spouse. The wages for ment.
the services of a child or spouse are subject to income tax
withholding as well as social security, Medicare, and
You may, but aren't required to, photocopy the social
FUTA taxes if he or she works for:
security card if the employee provides it. If you don't pro-
A corporation, even if it is controlled by the child's pa- vide the correct employee name and SSN on Form W-2,
rent or the individual's spouse; you may owe a penalty unless you have reasonable
A partnership, even if the child's parent is a partner, cause. See Pub. 1586, Reasonable Cause Regulations &
unless each partner is a parent of the child; Requirements for Missing and Incorrect Name/TINs, for
information on the requirement to solicit the employee's
A partnership, even if the individual's spouse is a part- SSN.
ner; or
Applying for a social security card. Any employee
An estate, even if it is the estate of a deceased parent.
who is legally eligible to work in the United States and
Parent employed by son or daughter. When the em- doesn't have a social security card can get one by com-
ployer is a son or daughter employing his or her parent the pleting Form SS-5, Application for a Social Security Card,
following rules apply. and submitting the necessary documentation. You can get
Form SS-5 from the SSA website at socialsecurity.gov/
Payments for the services of a parent in the sons or online/ss-5.html, at SSA offices, or by calling
daughters (the employers) trade or business are sub- 1-800-772-1213 or 1-800-325-0778 (TTY). The employee
ject to income tax withholding and social security and must complete and sign Form SS-5; it can't be filed by the
Medicare taxes. employer. You may be asked to supply a letter to accom-
Payments for the services of a parent not in the sons pany Form SS-5 if the employee has exceeded his or her
or daughters (the employers) trade or business are yearly or lifetime limit for the number of replacement cards
generally not subject to social security and Medicare allowed.
taxes.
Applying for an SSN. If you file Form W-2 on paper and
Social security and Medicare taxes do apply to your employee applied for an SSN but doesn't have one
! payments made to a parent for domestic services when you must file Form W-2, enter Applied For on the
CAUTION if all of the following apply: form. If youre filing electronically, enter all zeros
The parent is employed by his or her son or daughter; (000-00-0000 if creating forms online or 000000000 if up-
loading a file) in the SSN field. When the employee re-
The son or daughter (the employer) has a child or ceives the SSN, file Copy A of Form W-2c, Corrected
stepchild living in the home; Wage and Tax Statement, with the SSA to show the em-
The son or daughter (the employer) is a widow or wid- ployee's SSN. Furnish copies B, C, and 2 of Form W-2c to
ower, divorced, or living with a spouse who, because the employee. Up to 25 Forms W-2c for each Form W-3c,
of a mental or physical condition, can't care for the Transmittal of Corrected Wage and Tax Statements, may
child or stepchild for at least 4 continuous weeks in a now be filed per session over the Internet, with no limit on
calendar quarter; and the number of sessions. For more information, visit the
SSA's Employer W-2 Filing Instructions & Information
The child or stepchild is either under age 18 or re-
webpage at socialsecurity.gov/employer. Advise your em-
quires the personal care of an adult for at least 4 con-
ployee to correct the SSN on his or her original Form W-2.
tinuous weeks in a calendar quarter due to a mental or
physical condition. Correctly record the employee's name and SSN. Re-
cord the name and SSN of each employee as theyre
Payments made to a parent employed by his or her
shown on the employee's social security card. If the em-
child aren't subject to FUTA tax, regardless of the type of
ployee's name isn't correct as shown on the card (for ex-
services provided.
ample, because of marriage or divorce), the employee

Publication 15 (2017) Page 13

should request an updated card from the SSA. Continue
to report the employee's wages under the old name until
the employee shows you the updated social security card
5. Wages and Other
with the corrected name. Compensation
If the SSA issues the employee an updated card after a
name change, or a new card with a different SSN after a Wages subject to federal employment taxes generally in-
change in alien work status, file a Form W-2c to correct clude all pay you give to an employee for services per-
the name/SSN reported for the most recently filed Form formed. The pay may be in cash or in other forms. It in-
W-2. It isn't necessary to correct other years if the previ- cludes salaries, vacation allowances, bonuses,
ous name and number were used for years before the commissions, and fringe benefits. It doesn't matter how
most recent Form W-2. you measure or make the payments. Amounts an em-
ployer pays as a bonus for signing or ratifying a contract in
IRS individual taxpayer identification numbers connection with the establishment of an employer-em-
(ITINs) for aliens. Don't accept an ITIN in place of an ployee relationship and an amount paid to an employee
SSN for employee identification or for work. An ITIN is for cancellation of an employment contract and relinquish-
only available to resident and nonresident aliens who ment of contract rights are wages subject to social secur-
aren't eligible for U.S. employment and need identification ity, Medicare, and FUTA taxes and income tax withhold-
for other tax purposes. You can identify an ITIN because it ing. Also, compensation paid to a former employee for
is a nine-digit number, formatted like an SSN, that starts services performed while still employed is wages subject
with the number "9" and has a range of numbers from 50 to employment taxes.
65, 7088, 9092, and 9499 for the fourth and fifth
digits (for example, 9NN-7N-NNNN). More information. See section 6 for a discussion of tips
and section 7 for a discussion of supplemental wages.
An individual with an ITIN who later becomes eli-
Also, see section 15 for exceptions to the general rules for
! gible to work in the United States must obtain an
wages. Pub. 15-A provides additional information on wa-
CAUTION SSN. If the individual is currently eligible to work
ges, including nonqualified deferred compensation, and
in the United States, instruct the individual to apply for an
other compensation. Pub. 15-B provides information on
SSN and follow the instructions under Applying for an
other forms of compensation, including:
SSN, earlier. Don't use an ITIN in place of an SSN on
Form W-2. Accident and health benefits,
Achievement awards,
Verification of SSNs. Employers and authorized report-
Adoption assistance,
ing agents can use the Social Security Number Verifica-
tion Service (SSNVS) to instantly verify up to 10 names Athletic facilities,
and SSNs (per screen) at a time, or submit an electronic De minimis (minimal) benefits,
file of up to 250,000 names and SSNs and usually receive
the results the next business day. Visit socialsecurity.gov/ Dependent care assistance,
employer/ssnv.htm for more information. Educational assistance,
Registering for SSNVS. You must register online and Employee discounts,
receive authorization from your employer to use SSNVS.
To register, visit the SSA's website at socialsecurity.gov/ Employee stock options,
bso and click on the Register link under Business Serv- Employer-provided cell phones,
ices Online. Follow the registration instructions to obtain a
Group-term life insurance coverage,
user identification (ID) and password. Youll need to pro-
vide the following information about yourself and your Health savings accounts,
company. Lodging on your business premises,
Name. Meals,
SSN. Moving expense reimbursements,
Date of birth. No-additional-cost services,
Type of employer. Retirement planning services,
EIN. Transportation (commuting) benefits,
Company name, address, and telephone number. Tuition reduction, and
Email address. Working condition benefits.
When you have completed the online registration proc-
ess, the SSA will mail a one-time activation code to your Employee business expense reimbursements. A re-
employer. You must enter the activation code online to imbursement or allowance arrangement is a system by
use SSNVS. which you pay the advances, reimbursements, and
charges for your employees' business expenses. How you

Page 14 Publication 15 (2017)

report a reimbursement or allowance amount depends on employee to have business expenses related to your
whether you have an accountable or a nonaccountable business, or
plan. If a single payment includes both wages and an ex-
You pay an amount as a reimbursement you would
pense reimbursement, you must specify the amount of the
have otherwise paid as wages.
reimbursement.
These rules apply to all ordinary and necessary em- See section 7 for more information on supplemental
ployee business expenses that would otherwise qualify for wages.
a deduction by the employee. Per diem or other fixed allowance. You may reim-
Accountable plan. To be an accountable plan, your burse your employees by travel days, miles, or some
reimbursement or allowance arrangement must require other fixed allowance under the applicable revenue proce-
your employees to meet all three of the following rules. dure. In these cases, your employee is considered to have
accounted to you if your reimbursement doesn't exceed
1. They must have paid or incurred deductible expenses rates established by the Federal Government. The 2016
while performing services as your employees. The re- standard mileage rate for auto expenses was 54 cents per
imbursement or advance must be payment for the ex- mile. The rate for 2017 is 53.5 cents per mile.
penses and must not be an amount that would have The government per diem rates for meals and lodging
otherwise been paid to the employee as wages. in the continental United States can be found by visiting
2. They must substantiate these expenses to you within the U.S. General Services Administration website at
a reasonable period of time. GSA.gov and entering "per diem rates" in the search box.
Other than the amount of these expenses, your employ-
3. They must return any amounts in excess of substanti- ees' business expenses must be substantiated (for exam-
ated expenses within a reasonable period of time. ple, the business purpose of the travel or the number of
Amounts paid under an accountable plan aren't wages business miles driven). For information on substantiation
and aren't subject to income, social security, Medicare, methods, see Pub. 463.
and FUTA taxes. If the per diem or allowance paid exceeds the amounts
If the expenses covered by this arrangement aren't substantiated, you must report the excess amount as wa-
substantiated (or amounts in excess of substantiated ex- ges. This excess amount is subject to income tax with-
penses aren't returned within a reasonable period of time), holding and payment of social security, Medicare, and
the amount paid under the arrangement in excess of the FUTA taxes. Show the amount equal to the substantiated
substantiated expenses is treated as paid under a nonac- amount (for example, the nontaxable portion) in box 12 of
countable plan. This amount is subject to income, social Form W-2 using code L.
security, Medicare, and FUTA taxes for the first payroll pe-
Wages not paid in money. If in the course of your trade
riod following the end of the reasonable period of time.
or business you pay your employees in a medium that is
A reasonable period of time depends on the facts and
neither cash nor a readily negotiable instrument, such as
circumstances. Generally, it is considered reasonable if
a check, youre said to pay them in kind. Payments in
your employees receive their advance within 30 days of
kind may be in the form of goods, lodging, food, clothing,
the time they incur the expenses, adequately account for
or services. Generally, the fair market value of such pay-
the expenses within 60 days after the expenses were paid
ments at the time theyre provided is subject to federal in-
or incurred, and return any amounts in excess of expen-
come tax withholding and social security, Medicare, and
ses within 120 days after the expenses were paid or incur-
FUTA taxes.
red. Also, it is considered reasonable if you give your em-
However, noncash payments for household work, agri-
ployees a periodic statement (at least quarterly) that asks
cultural labor, and service not in the employer's trade or
them to either return or adequately account for outstand-
business are exempt from social security, Medicare, and
ing amounts and they do so within 120 days.
FUTA taxes. Withhold income tax on these payments only
Nonaccountable plan. Payments to your employee if you and the employee agree to do so. Nonetheless,
for travel and other necessary expenses of your business noncash payments for agricultural labor, such as com-
under a nonaccountable plan are wages and are treated modity wages, are treated as cash payments subject to
as supplemental wages and subject to income, social se- employment taxes if the substance of the transaction is a
curity, Medicare, and FUTA taxes. Your payments are cash payment.
treated as paid under a nonaccountable plan if:
Moving expenses. Reimbursed and employer-paid
Your employee isn't required to or doesn't substanti- qualified moving expenses (those that would otherwise be
ate timely those expenses to you with receipts or other deductible by the employee) paid under an accountable
documentation, plan aren't includible in an employee's income unless you
You advance an amount to your employee for busi- have knowledge the employee deducted the expenses in
ness expenses and your employee isn't required to or a prior year. Reimbursed and employer-paid nonqualified
doesn't return timely any amount he or she doesn't moving expenses are includible in income and are subject
use for business expenses, to employment taxes and income tax withholding. For
more information on moving expenses, see Pub. 521.
You advance or pay an amount to your employee re-
gardless of whether you reasonably expect the

Publication 15 (2017) Page 15

Meals and lodging. The value of meals isn't taxable in- made under a salary reduction arrangement in a section
come and isn't subject to income tax withholding and so- 125 cafeteria plan aren't wages and aren't subject to em-
cial security, Medicare, and FUTA taxes if the meals are ployment taxes or withholding. For more information, see
furnished for the employer's convenience and on the em- the Instructions for Form 8889.
ployer's premises. The value of lodging isn't subject to in-
come tax withholding and social security, Medicare, and Medical care reimbursements. Generally, medical care
FUTA taxes if the lodging is furnished for the employer's reimbursements paid for an employee under an employ-
convenience, on the employer's premises, and as a condi- er's self-insured medical reimbursement plan aren't wa-
tion of employment. ges and aren't subject to social security, Medicare, and
For the convenience of the employer means you have FUTA taxes, or income tax withholding. See Pub. 15-B for
a substantial business reason for providing the meals and an exception for highly compensated employees.
lodging other than to provide additional compensation to
the employee. For example, meals you provide at the Differential wage payments. Differential wage pay-
place of work so that an employee is available for emer- ments are any payments made by an employer to an indi-
gencies during his or her lunch period are generally con- vidual for a period during which the individual is perform-
sidered to be for your convenience. ing service in the uniformed services while on active duty
for a period of more than 30 days and represent all or a
However, whether meals or lodging are provided for
portion of the wages the individual would have received
the convenience of the employer depends on all of the
from the employer if the individual were performing serv-
facts and circumstances. A written statement that the
meals or lodging are for your convenience isn't sufficient. ices for the employer.
Differential wage payments are wages for income tax
50% test. If over 50% of the employees who are provi- withholding, but aren't subject to social security, Medi-
ded meals on an employer's business premises receive care, or FUTA taxes. Employers should report differential
these meals for the convenience of the employer, all wage payments in box 1 of Form W-2. For more informa-
meals provided on the premises are treated as furnished tion about the tax treatment of differential wage payments,
for the convenience of the employer. If this 50% test is visit IRS.gov and enter employees in a combat zone in
met, the value of the meals is excludable from income for the search box.
all employees and isn't subject to federal income tax with-
holding or employment taxes. For more information, see Fringe benefits. You generally must include fringe bene-
Pub. 15-B. fits in an employee's gross income (but see Nontaxable
fringe benefits next). The benefits are subject to income
Health insurance plans. If you pay the cost of an acci- tax withholding and employment taxes. Fringe benefits in-
dent or health insurance plan for your employees, includ- clude cars you provide, flights on aircraft you provide, free
ing an employee's spouse and dependents, your pay- or discounted commercial flights, vacations, discounts on
ments aren't wages and aren't subject to social security, property or services, memberships in country clubs or
Medicare, and FUTA taxes, or federal income tax with- other social clubs, and tickets to entertainment or sporting
holding. Generally, this exclusion also applies to qualified events. In general, the amount you must include is the
long-term care insurance contracts. However, for income amount by which the fair market value of the benefit is
tax withholding, the value of health insurance benefits more than the sum of what the employee paid for it plus
must be included in the wages of S corporation employ- any amount the law excludes. There are other special
ees who own more than 2% of the S corporation (2% rules you and your employees may use to value certain
shareholders). For social security, Medicare, and FUTA fringe benefits. See Pub. 15-B for more information.
taxes, the health insurance benefits are excluded from the
Nontaxable fringe benefits. Some fringe benefits
wages only for employees and their dependents or for a
aren't taxable (or are minimally taxable) if certain condi-
class or classes of employees and their dependents. See
tions are met. See Pub. 15-B for details. The following are
Announcement 92-16 for more information. You can find
some examples of nontaxable fringe benefits.
Announcement 92-16 on page 53 of Internal Revenue
Bulletin 1992-5. 1. Services provided to your employees at no additional
cost to you.
Health savings accounts and medical savings ac
counts. Your contributions to an employee's health sav- 2. Qualified employee discounts.
ings account (HSA) or Archer medical savings account
(MSA) aren't subject to social security, Medicare, or FUTA 3. Working condition fringes that are property or serv-
taxes, or federal income tax withholding if it is reasonable ices the employee could deduct as a business ex-
to believe at the time of payment of the contributions pense if he or she had paid for them. Examples in-
theyll be excludable from the income of the employee. To clude a company car for business use and
the extent it isn't reasonable to believe theyll be excluda- subscriptions to business magazines.
ble, your contributions are subject to these taxes. Em- 4. Certain minimal value fringes (including an occasional
ployee contributions to their HSAs or MSAs through a cab ride when an employee must work overtime and
payroll deduction plan must be included in wages and are meals you provide at eating places you run for your
subject to social security, Medicare, and FUTA taxes and employees if the meals aren't furnished at below
income tax withholding. However, HSA contributions cost).

Page 16 Publication 15 (2017)

 5. Qualified transportation fringes subject to specified Medicare taxes on the use of the vehicle. See Pub. 15-B
conditions and dollar limitations (including transporta- for more information on this election.
tion in a commuter highway vehicle, any transit pass,
Depositing taxes on fringe benefits. Once you
and qualified parking).
choose when fringe benefits are paid, you must deposit
6. Qualified moving expense reimbursement. See Mov- taxes in the same deposit period you treat the fringe bene-
ing expenses, earlier in this section, for details. fits as paid. To avoid a penalty, deposit the taxes following
the general deposit rules for that deposit period.
7. The use of on-premises athletic facilities operated by
If you determine by January 31 you overestimated the
you, if substantially all of the use is by employees,
value of a fringe benefit at the time you withheld and de-
their spouses, and their dependent children.
posited for it, you may claim a refund for the overpayment
8. Qualified tuition reduction an educational organization or have it applied to your next employment tax return. See
provides to its employees for education. For more in- Valuation of fringe benefits above. If you underestimated
formation, see Pub. 970. the value and deposited too little, you may be subject to a
failure-to-deposit (FTD) penalty. See section 11 for infor-
9. Employer-provided cell phones provided primarily for mation on deposit penalties.
a noncompensatory business reason. If you deposited the required amount of taxes but with-
However, don't exclude the following fringe benefits held a lesser amount from the employee, you can recover
from the income of highly compensated employees unless from the employee the social security, Medicare, or in-
the benefit is available to other employees on a nondiscri- come taxes you deposited on his or her behalf, and inclu-
minatory basis. ded in the employee's Form W-2. However, you must re-
cover the income taxes before April 1 of the following
No-additional-cost services.
year.
Qualified employee discounts.
Sick pay. In general, sick pay is any amount you pay un-
Meals provided at an employer operated eating fa- der a plan to an employee who is unable to work because
cility. of sickness or injury. These amounts are sometimes paid
Reduced tuition for education. by a third party, such as an insurance company or an em-
For more information, including the definition of a highly ployees' trust. In either case, these payments are subject
compensated employee, see Pub. 15-B. to social security, Medicare, and FUTA taxes. These
taxes don't apply to sick pay paid more than 6 calendar
When fringe benefits are treated as paid. You may months after the last calendar month in which the em-
choose to treat certain noncash fringe benefits as paid by ployee worked for the employer. The payments are al-
the pay period, by the quarter, or on any other basis you ways subject to federal income tax. See Pub. 15-A for
choose as long as you treat the benefits as paid at least more information.
once a year. You don't have to make a formal choice of
payment dates or notify the IRS of the dates you choose.
You don't have to make this choice for all employees. You
may change methods as often as you like, as long as you
6. Tips
treat all benefits provided in a calendar year as paid by
Tips your employee receives from customers are gener-
December 31 of the calendar year. See Pub. 15-B for
ally subject to withholding. Your employee must report
more information, including a discussion of the special ac-
cash tips to you by the 10th of the month after the month
counting rule for fringe benefits provided during Novem-
the tips are received. The report should include tips you
ber and December.
paid over to the employee for charge customers, tips the
Valuation of fringe benefits. Generally, you must de- employee received directly from customers, and tips re-
termine the value of fringe benefits no later than January ceived from other employees under any tip-sharing ar-
31 of the next year. Before January 31, you may reasona- rangement. Both directly and indirectly tipped employees
bly estimate the value of the fringe benefits for purposes must report tips to you. No report is required for months
of withholding and depositing on time. when tips are less than $20. Your employee reports the
tips on Form 4070 or on a similar statement. The state-
Withholding on fringe benefits. You may add the
ment must be signed by the employee and must include:
value of fringe benefits to regular wages for a payroll pe-
riod and figure withholding taxes on the total, or you may The employee's name, address, and SSN,
withhold federal income tax on the value of the fringe ben- Your name and address,
efits at the optional flat 25% supplemental wage rate.
However, see Withholding on supplemental wages when The month and year (or the beginning and ending
an employee receives more than $1 million of supplemen- dates, if the statement is for a period of less than 1
tal wages during the calendar year in section 7. calendar month) the report covers, and
You may choose not to withhold income tax on the The total of tips received during the month or period.
value of an employee's personal use of a vehicle you pro-
vide. You must, however, withhold social security and

Publication 15 (2017) Page 17

 Both Forms 4070 and 4070-A, Employee's Daily Re- Allocated tips. If you operate a large food or beverage
cord of Tips, are included in Pub. 1244, Employee's Daily establishment, you must report allocated tips under cer-
Record of Tips and Report to Employer. tain circumstances. However, don't withhold income, so-
cial security, or Medicare taxes on allocated tips.
Youre permitted to establish a system for elec-
A large food or beverage establishment is one that pro-
TIP tronic tip reporting by employees. See Regula-
vides food or beverages for consumption on the premises,
tions section 31.6053-1(d).
where tipping is customary, and where there were nor-
mally more than 10 employees on a typical business day
Collecting taxes on tips. You must collect income tax, during the preceding year.
employee social security tax, and employee Medicare tax The tips may be allocated by one of three meth-
on the employee's tips. The withholding rules for withhold- odshours worked, gross receipts, or good faith agree-
ing an employee's share of Medicare tax on tips also ap- ment. For information about these allocation methods, in-
ply to withholding the Additional Medicare Tax once wa- cluding the requirement to file Forms 8027 electronically if
ges and tips exceed $200,000 in the calendar year. 250 or more forms are filed, see the Instructions for Form
You can collect these taxes from the employee's wages 8027. For information on filing Form 8027 electronically
or from other funds he or she makes available. See Tips with the IRS, see Pub. 1239.
treated as supplemental wages in section 7 for more infor-
mation. Stop collecting the employee social security tax Tip Rate Determination and Education Program. Em-
when his or her wages and tips for tax year 2017 reach ployers may participate in the Tip Rate Determination and
$127,200; collect the income and employee Medicare Education Program. The program primarily consists of two
taxes for the whole year on all wages and tips. Youre re- voluntary agreements developed to improve tip income
sponsible for the employer social security tax on wages reporting by helping taxpayers to understand and meet
and tips until the wages (including tips) reach the limit. their tip reporting responsibilities. The two agreements are
Youre responsible for the employer Medicare tax for the the Tip Rate Determination Agreement (TRDA) and the
whole year on all wages and tips. File Form 941 or Form Tip Reporting Alternative Commitment (TRAC). A tip
944 to report withholding and employment taxes on tips. agreement, the Gaming Industry Tip Compliance Agree-
Ordering rule. If, by the 10th of the month after the ment (GITCA), is available for the gaming (casino) indus-
month for which you received an employee's report on try. To get more information about TRDA and TRAC
tips, you don't have enough employee funds available to agreements, see Pub. 3144. Additionally, visit IRS.gov
deduct the employee tax, you no longer have to collect it. and enter MSU tips in the search box to get more infor-
If there aren't enough funds available, withhold taxes in mation about GITCA, TRDA, or TRAC agreements.
the following order.
1. Withhold on regular wages and other compensation. 7. Supplemental Wages
2. Withhold social security and Medicare taxes on tips.
Supplemental wages are wage payments to an employee
3. Withhold income tax on tips. that aren't regular wages. They include, but aren't limited
Reporting tips. Report tips and any collected and uncol- to, bonuses, commissions, overtime pay, payments for
lected social security and Medicare taxes on Form W-2 accumulated sick leave, severance pay, awards, prizes,
and on Form 941, lines 5b, 5c, and 5d (Form 944, lines back pay, retroactive pay increases, and payments for
4b, 4c, and 4d). Report an adjustment on Form 941, line 9 nondeductible moving expenses. Other payments subject
(Form 944, line 6), for the uncollected social security and to the supplemental wage rules include taxable fringe
Medicare taxes. Enter the amount of uncollected social benefits and expense allowances paid under a nonac-
security tax and Medicare tax on Form W-2, box 12, with countable plan. How you withhold on supplemental wages
codes A and B. Don't include any uncollected Addi- depends on whether the supplemental payment is identi-
tional Medicare Tax in box 12 of Form W-2. For additional fied as a separate payment from regular wages. See Reg-
information on reporting tips, see section 13 and the Gen- ulations section 31.3402(g)-1 for additional guidance for
eral Instructions for Forms W-2 and W-3. wages paid after January 1, 2007. Also see Revenue Rul-
Revenue Ruling 2012-18 provides guidance for em- ing 2008-29, 2008-24 I.R.B. 1149, available at IRS.gov/
ployers regarding social security and Medicare taxes im- irb/2008-24_IRB/ar08.html.
posed on tips, including information on the reporting of the Withholding on supplemental wages when an em
employer share of social security and Medicare taxes un- ployee receives more than $1 million of supplemen
der section 3121(q), the difference between tips and serv- tal wages from you during the calendar year. Special
ice charges, and the section 45B credit. See Revenue rules apply to the extent supplemental wages paid to any
Ruling 2012-18, 2012-26 I.R.B. 1032, available at one employee during the calendar year exceed $1 million.
IRS.gov/irb/2012-26_IRB/ar07.html. If a supplemental wage payment, together with other sup-
FUTA tax on tips. If an employee reports to you in writ- plemental wage payments made to the employee during
ing $20 or more of tips in a month, the tips are also subject the calendar year, exceeds $1 million, the excess is sub-
to FUTA tax. ject to withholding at 39.6% (or the highest rate of income
tax for the year). Withhold using the 39.6% rate without

Page 18 Publication 15 (2017)

regard to the employee's Form W-4. In determining sup- Regardless of the method you use to withhold income tax
plemental wages paid to the employee during the year, in- on supplemental wages, theyre subject to social security,
clude payments from all businesses under common con- Medicare, and FUTA taxes.
trol. For more information, see Treasury Decision 9276,
2006-37 I.R.B. 423, available at IRS.gov/irb/2006-37_IRB/ Example 1. You pay John Peters a base salary on the
ar09.html. 1st of each month. He is single and claims one withhold-
ing allowance. In January he is paid $1,000. Using the
Withholding on supplemental wage payments to an wage bracket tables, you withhold $49 from this amount.
employee who doesn't receive $1 million of supple In February, he receives salary of $1,000 plus a commis-
mental wages during the calendar year. If the supple- sion of $2,000, which you combine with regular wages
mental wages paid to the employee during the calendar and don't separately identify. You figure the withholding
year are less than or equal to $1 million, the following based on the total of $3,000. The correct withholding from
rules apply in determining the amount of income tax to be the tables is $335.
withheld.
Example 2. You pay Sharon Warren a base salary on
Supplemental wages combined with regular wages. the 1st of each month. She is single and claims one allow-
If you pay supplemental wages with regular wages but ance. Her May 1 pay is $2,000. Using the wage bracket
don't specify the amount of each, withhold federal income tables, you withhold $185. On May 15 she receives a bo-
tax as if the total were a single payment for a regular pay- nus of $1,000. Electing to use supplemental wage with-
roll period. holding method 1-b, you:

Supplemental wages identified separately from regu 1. Add the bonus amount to the amount of wages from
lar wages. If you pay supplemental wages separately (or the most recent base salary pay date (May 1) ($2,000
combine them in a single payment and specify the amount + $1,000 = $3,000).
of each), the federal income tax withholding method de- 2. Determine the amount of withholding on the com-
pends partly on whether you withhold income tax from bined $3,000 amount to be $335 using the wage
your employee's regular wages. bracket tables.
1. If you withheld income tax from an employee's regular 3. Subtract the amount withheld from wages on the most
wages in the current or immediately preceding calen- recent base salary pay date (May 1) from the com-
dar year, you can use one of the following methods bined withholding amount ($335 $185 = $150).
for the supplemental wages.
4. Withhold $150 from the bonus payment.
a. Withhold a flat 25% (no other percentage al-
lowed). Example 3. The facts are the same as in Example 2,
except you elect to use the flat rate method of withholding
b. If the supplemental wages are paid concurrently
on the bonus. You withhold 25% of $1,000, or $250, from
with regular wages, add the supplemental wages
Sharon's bonus payment.
to the concurrently paid regular wages. If there are
no concurrently paid regular wages, add the sup- Example 4. The facts are the same as in Example 2,
plemental wages to, alternatively, either the regu- except you elect to pay Sharon a second bonus of $2,000
lar wages paid or to be paid for the current payroll on May 29. Using supplemental wage withholding method
period or the regular wages paid for the preceding 1-b, you:
payroll period. Figure the income tax withholding
as if the total of the regular wages and supplemen- 1. Add the first and second bonus amounts to the
tal wages is a single payment. Subtract the tax amount of wages from the most recent base salary
withheld from the regular wages. Withhold the re- pay date (May 1) ($2,000 + $1,000 + $2,000 =
maining tax from the supplemental wages. If there $5,000).
were other payments of supplemental wages paid 2. Determine the amount of withholding on the com-
during the payroll period made before the current bined $5,000 amount to be $768 using the wage
payment of supplemental wages, aggregate all the bracket tables.
payments of supplemental wages paid during the
payroll period with the regular wages paid during 3. Subtract the amounts withheld from wages on the
the payroll period, calculate the tax on the total, most recent base salary pay date (May 1) and the
subtract the tax already withheld from the regular amounts withheld from the first bonus payment from
wages and the previous supplemental wage pay- the combined withholding amount ($768 $185
ments, and withhold the remaining tax. $150 = $433).
2. If you didn't withhold income tax from the employee's 4. Withhold $433 from the second bonus payment.
regular wages in the current or immediately preceding
calendar year, use method 1-b. This would occur, for Tips treated as supplemental wages. Withhold income
example, when the value of the employee's withhold- tax on tips from wages earned by the employee or from
ing allowances claimed on Form W-4 is more than the other funds the employee makes available. If an employee
wages. receives regular wages and reports tips, figure income tax

Publication 15 (2017) Page 19

withholding as if the tips were supplemental wages. If you ceived a large refund when filing their 2016 tax return. Ad-
haven't withheld income tax from the regular wages, add vise your employees to use the IRS Withholding Calcula-
the tips to the regular wages. Then withhold income tax on tor on the IRS website at IRS.gov/w4app for help in
the total. If you withheld income tax from the regular wa- determining how many withholding allowances to claim on
ges, you can withhold on the tips by method 1-a or 1-b their Forms W-4.
discussed earlier in this section under Supplemental wa- Ask all new employees to give you a signed Form W-4
ges identified separately from regular wages. when they start work. Make the form effective with the first
wage payment. If a new employee doesn't give you a
Vacation pay. Vacation pay is subject to withholding as if completed Form W-4, withhold income tax as if he or she
it were a regular wage payment. When vacation pay is in is single, with no withholding allowances.
addition to regular wages for the vacation period, treat it
as a supplemental wage payment. If the vacation pay is Form in Spanish. You can provide Formulario
for a time longer than your usual payroll period, spread it W-4(SP) in place of Form W-4, to your Spanish-speaking
over the pay periods for which you pay it. employees. For more information, see Pub. 17(SP). The
rules discussed in this section that apply to Form W-4 also
apply to Formulario W-4(SP).
8. Payroll Period Electronic system to receive Form W4. You may
establish a system to electronically receive Forms W-4
Your payroll period is a period of service for which you from your employees. See Regulations section 31.3402(f)
usually pay wages. When you have a regular payroll pe- (5)-1(c) for more information.
riod, withhold income tax for that time period even if your Effective date of Form W4. A Form W-4 remains in
employee doesn't work the full period. effect until the employee gives you a new one. When you
No regular payroll period. When you don't have a regu- receive a new Form W-4 from an employee, don't adjust
lar payroll period, withhold the tax as if you paid wages for withholding for pay periods before the effective date of the
a daily or miscellaneous payroll period. Figure the number new form. If an employee gives you a Form W-4 that re-
of days (including Sundays and holidays) in the period places an existing Form W-4, begin withholding no later
covered by the wage payment. If the wages are unrelated than the start of the first payroll period ending on or after
to a specific length of time (for example, commissions the 30th day from the date when you received the replace-
paid on completion of a sale), count back the number of ment Form W-4. For exceptions, see Exemption from fed-
days from the payment period to the latest of: eral income tax withholding, IRS review of requested
Forms W-4, and Invalid Forms W-4, later in this section.
The last wage payment made during the same calen-
dar year, A Form W-4 that makes a change for the next cal-
! endar year won't take effect in the current calen-
The date employment began, if during the same cal- CAUTION dar year.
endar year, or
January 1 of the same year. Successor employer. If youre a successor employer
(see Successor employer, later in this section), secure
Employee paid for period less than 1 week. When new Forms W-4 from the transferred employees unless
you pay an employee for a period of less than one week, the Alternative Procedure in section 5 of Revenue Pro-
and the employee signs a statement under penalties of cedure 2004-53 applies. See Revenue Procedure
perjury indicating he or she isn't working for any other em- 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/
ployer during the same week for wages subject to with- 2004-34_IRB/ar13.html.
holding, figure withholding based on a weekly payroll pe-
Completing Form W4. The amount of any federal in-
riod. If the employee later begins to work for another
come tax withholding must be based on marital status and
employer for wages subject to withholding, the employee
withholding allowances. Your employees may not base
must notify you within 10 days. You then figure withhold-
their withholding amounts on a fixed dollar amount or per-
ing based on the daily or miscellaneous period.
centage. However, an employee may specify a dollar
amount to be withheld in addition to the amount of with-
holding based on filing status and withholding allowances
9. Withholding From claimed on Form W-4.
Employees' Wages Employees may claim fewer withholding allowances than
theyre entitled to claim. They may wish to claim fewer al-
Income Tax Withholding lowances to ensure they have enough withholding or to
offset the tax on other sources of taxable income not sub-
Using Form W4 to figure withholding. To know how ject to withholding.
much federal income tax to withhold from employees' wa-
ges, you should have a Form W-4 on file for each em- See Pub. 505 for more information about completing
ployee. Encourage your employees to file an updated Form W-4. Along with Form W-4, you may wish to order
Form W-4 for 2017, especially if they owed taxes or re- Pub. 505 for use by your employees.

Page 20 Publication 15 (2017)

 Don't accept any withholding or estimated tax pay- Amount to Add to Nonresident Alien
ments from your employees in addition to withholding Employee's Wages for Calculating Income
based on their Form W-4. If they require additional with- Tax Withholding Only
holding, they should submit a new Form W-4 and, if nec-
essary, pay estimated tax by filing Form 1040-ES or by Payroll Period Add Additional
using EFTPS to make estimated tax payments. Weekly $ 44.20
Biweekly 88.50
Exemption from federal income tax withholding. Semimonthly 95.80
Generally, an employee may claim exemption from fed- Monthly 191.70
eral income tax withholding because he or she had no in- Quarterly 575.00
come tax liability last year and expects none this year. Semiannually 1,150.00
See the Form W-4 instructions for more information. How- Annually 2,300.00
ever, the wages are still subject to social security and Daily or Miscellaneous (each 8.80
Medicare taxes. See also Invalid Forms W-4, later in this day of the payroll period)
section.
A Form W-4 claiming exemption from withholding is ef- Step 2. Use the amount figured in Step 1 and the num-
fective when it is filed with the employer and only for that ber of withholding allowances claimed (generally limited to
calendar year. To continue to be exempt from withholding one allowance) to figure income tax withholding. Deter-
in the next calendar year, an employee must give you a mine the value of withholding allowances by multiplying
new Form W-4 by February 15. If the employee doesn't the number of withholding allowances claimed by the ap-
give you a new Form W-4 by February 15, begin withhold- propriate amount from Table 5 shown on page 43. If
ing based on the last Form W-4 for the employee that youre using the Percentage Method Tables for Income
didn't claim an exemption from withholding or, if one Tax Withholding, provided on pages 4546, reduce the
wasn't furnished, then withhold tax as if he or she is single amount figured in Step 1 by the value of withholding allow-
with zero withholding allowances. If the employee pro- ances and use that reduced amount to figure the income
vides a new Form W-4 claiming exemption from withhold- tax withholding. If youre using the Wage Bracket Method
ing on February 16 or later, you may apply it to future wa- Tables for Income Tax Withholding, provided on pages
ges but don't refund any taxes withheld while the exempt 4766, use the amount figured in Step 1 and the number
status wasnt in place. of withholding allowances to figure income tax withhold-
ing.
Withholding income taxes on the wages of nonresi
dent alien employees. In general, you must withhold The amounts from the chart above are added to wages
federal income taxes on the wages of nonresident alien solely for calculating income tax withholding on the wages
employees. However, see Pub. 515 for exceptions to this of the nonresident alien employee. The amounts from the
general rule. Also see section 3 of Pub. 51 for guidance chart shouldn't be included in any box on the employee's
on H-2A visa workers. Form W-2 and don't increase the income tax liability of the
employee. Also, the amounts from the chart don't increase
Withholding adjustment for nonresident alien em the social security tax or Medicare tax liability of the em-
ployees. Apply the procedure discussed next to figure ployer or the employee, or the FUTA tax liability of the em-
the amount of income tax to withhold from the wages of ployer.
nonresident alien employees performing services within This procedure only applies to nonresident alien em-
the United States. ployees who have wages subject to income tax withhold-
Nonresident alien students from India and busi- ing.
TIP ness apprentices from India aren't subject to this
procedure. Example. An employer using the percentage method
of withholding pays wages of $500 for a biweekly payroll
Instructions. To figure how much income tax to with- period to a married nonresident alien employee. The non-
hold from the wages paid to a nonresident alien employee resident alien has properly completed Form W-4, entering
performing services in the United States, use the following marital status as single with one withholding allowance
steps. and indicating status as a nonresident alien on Form W-4,
line 6 (see Nonresident alien employee's Form W-4, later
Step 1. Add to the wages paid to the nonresident alien in this section). The employer determines the wages to be
employee for the payroll period the amount shown in the used in the withholding tables by adding to the $500
chart next for the applicable payroll period. amount of wages paid the amount of $88.50 from the
chart under Step 1 ($588.50 total). The employer then ap-
plies the applicable tables to determine the income tax
withholding for nonresident aliens (see Step 2).

Publication 15 (2017) Page 21

 Decision 9337, 2007-35 I.R.B. 455, which is available at
If you use the Percentage Method Tables for In-
IRS.gov/irb/2007-35_IRB/ar10.html. When we refer to
! come Tax Withholding, reduce the amount figured
CAUTION in Step 1 by the value of withholding allowances
Form W-4, the same rules apply to Formulario W-4(SP),
its Spanish translation.
and use that reduced amount to figure income tax with-
holding. After submitting a copy of a requested Form W-4 to the
IRS, continue to withhold federal income tax based on
The $88.50 added to wages for calculating income tax that Form W-4 if it is valid (see Invalid Forms W-4, later in
withholding isn't reported on Form W-2, and doesn't in- this section). However, if the IRS later notifies you in writ-
crease the income tax liability of the employee. Also, the ing the employee isn't entitled to claim exemption from
$88.50 added to wages doesn't affect the social security withholding or a claimed number of withholding allowan-
tax or Medicare tax liability of the employer or the em- ces, withhold federal income tax based on the effective
ployee, or the FUTA tax liability of the employer. date, marital status, and maximum number of withholding
Supplemental wage payment. This procedure for allowances specified in the IRS notice (commonly referred
determining the amount of income tax withholding doesn't to as a "lock-in letter").
apply to a supplemental wage payment (see section 7) if Initial lockin letter. The IRS uses information repor-
the 39.6% mandatory flat rate withholding applies or if the ted on Form W-2 to identify employees with withholding
25% optional flat rate withholding is being used to calcu- compliance problems. In some cases, if a serious under-
late income tax withholding on the supplemental wage withholding problem is found to exist for a particular em-
payment. ployee, the IRS may issue a lock-in letter to the employer
Nonresident alien employee's Form W4. When com- specifying the maximum number of withholding allowan-
pleting Forms W-4, nonresident aliens are required to: ces and marital status permitted for a specific employee.
Youll also receive a copy for the employee that identifies
Not claim exemption from income tax withholding, the maximum number of withholding allowances and mari-
Request withholding as if theyre single, regardless of tal status permitted and the process by which the em-
their actual marital status, ployee can provide additional information to the IRS for
purposes of determining the appropriate number of with-
Claim only one allowance (if the nonresident alien is a holding allowances and/or modifying the specified marital
resident of Canada, Mexico, or South Korea, or a stu- status. You must furnish the employee copy to the em-
dent or business apprentice from India, he or she may ployee within 10 business days of receipt if the employee
claim more than one allowance), and is employed by you as of the date of the notice. Begin
Write Nonresident Alien or NRA above the dotted withholding based on the notice on the date specified in
line on line 6 of Form W-4. the notice.
If you maintain an electronic Form W-4 system, you Implementation of lockin letter. When you receive
should provide a field for nonresident aliens to enter non- the notice specifying the maximum number of withholding
resident alien status instead of writing Nonresident Alien allowances and marital status permitted, you may not
or NRA above the dotted line on line 6. withhold immediately on the basis of the notice. You must
A nonresident alien employee may request addi- begin withholding tax on the basis of the notice for any
TIP tional withholding at his or her option for other wages paid after the date specified in the notice. The de-
purposes, although such additions shouldn't be lay between your receipt of the notice and the date to be-
necessary for withholding to cover federal income tax lia- gin the withholding on the basis of the notice permits the
bility related to employment. employee time to contact the IRS.
Employee not performing services. If you receive a
Form 8233. If a nonresident alien employee claims a notice for an employee who isn't performing services for
tax treaty exemption from withholding, the employee must you, you must still furnish the employee copy to the em-
submit Form 8233 with respect to the income exempt un- ployee and withhold based on the notice if any of the fol-
der the treaty, instead of Form W-4. For more information, lowing apply.
see Pay for Personal Services Performed in the Withhold-
ing on Specific Income section of Pub. 515 and the In- Youre paying wages for the employee's prior services
structions for Form 8233. and the wages are subject to income tax withholding
on or after the date specified in the notice.
IRS review of requested Forms W4. When requested You reasonably expect the employee to resume serv-
by the IRS, you must make original Forms W-4 available ices within 12 months of the date of the notice.
for inspection by an IRS employee. You may also be di-
rected to send certain Forms W-4 to the IRS. You may re- The employee is on a leave of absence that doesn't
ceive a notice from the IRS requiring you to submit a copy exceed 12 months or the employee has a right to re-
of Form W-4 for one or more of your named employees. employment after the leave of absence.
Send the requested copy or copies of Form W-4 to the Termination and rehire of employees. If you must
IRS at the address provided and in the manner directed furnish and withhold based on the notice and the employ-
by the notice. The IRS may also require you to submit ment relationship is terminated after the date of the notice,
copies of Form W-4 to the IRS as directed by Treasury you must continue to withhold based on the notice if you

Page 22 Publication 15 (2017)

continue to pay any wages subject to income tax withhold- correct. A Form W-4 is also invalid if, by the date an em-
ing. You must also withhold based on the notice or modifi- ployee gives it to you, he or she indicates in any way it is
cation notice (explained next) if the employee resumes false. An employee who submits a false Form W-4 may be
the employment relationship with you within 12 months af- subject to a $500 penalty. You may treat a Form W-4 as
ter the termination of the employment relationship. invalid if the employee wrote exempt on line 7 and also
entered a number on line 5 or an amount on line 6.
Modification notice. After issuing the notice specify-
When you get an invalid Form W-4, don't use it to figure
ing the maximum number of withholding allowances and
federal income tax withholding. Tell the employee it is in-
marital status permitted, the IRS may issue a subsequent
valid and ask for another one. If the employee doesn't give
notice (modification notice) that modifies the original no-
you a valid one, withhold tax as if the employee is single
tice. The modification notice may change the marital sta-
with zero withholding allowances. However, if you have an
tus and/or the number of withholding allowances permit-
earlier Form W-4 for this worker that is valid, withhold as
ted. You must withhold federal income tax based on the
you did before.
effective date specified in the modification notice.
New Form W4 after IRS notice. After the IRS issues Amounts exempt from levy on wages, salary, and
a notice or modification notice, if the employee provides other income. If you receive a Notice of Levy on Wages,
you with a new Form W-4 claiming complete exemption Salary, and Other Income (Forms 668-W(ACS), 668-W(c)
from withholding or claims a marital status, a number of (DO), or 668-W(ICS)), you must withhold amounts as de-
withholding allowances, and any additional withholding scribed in the instructions for these forms. Pub. 1494 has
that results in less withholding than would result under the tables to figure the amount exempt from levy. If a levy is-
IRS notice or modification notice, disregard the new Form sued in a prior year is still in effect and the taxpayer sub-
W-4. You must withhold based on the notice or modifica- mits a new Statement of Exemptions and Filing Status,
tion notice unless the IRS notifies you to withhold based use the current year Pub. 1494 to figure the exempt
on the new Form W-4. If the employee wants to put a new amount.
Form W-4 into effect that results in less withholding than
required, the employee must contact the IRS. Social Security and Medicare Taxes
If, after you receive an IRS notice or modification no-
tice, your employee gives you a new Form W-4 that The Federal Insurance Contributions Act (FICA) provides
doesn't claim exemption from federal income tax withhold- for a federal system of old-age, survivors, disability, and
ing and claims a marital status, a number of withholding hospital insurance. The old-age, survivors, and disability
allowances, and any additional withholding that results in insurance part is financed by the social security tax. The
more withholding than would result under the notice or hospital insurance part is financed by the Medicare tax.
modification notice, you must withhold tax based on the Each of these taxes is reported separately.
new Form W-4. Otherwise, disregard any subsequent
Forms W-4 provided by the employee and withhold based Generally, youre required to withhold social security
on the IRS notice or modification notice. and Medicare taxes from your employees' wages and pay
For additional information about these rules, see Treas- the employer's share of these taxes. Certain types of wa-
ury Decision 9337, 2007-35 I.R.B. 455, available at ges and compensation aren't subject to social security
IRS.gov/irb/2007-35_IRB/ar10.html. and Medicare taxes. See section 5 and section 15 for de-
tails. Generally, employee wages are subject to social se-
Substitute Forms W4. Youre encouraged to have your curity and Medicare taxes regardless of the employee's
employees use the official version of Form W-4 to claim age or whether he or she is receiving social security bene-
withholding allowances or exemption from withholding. fits. If the employee reported tips, see section 6.
You may use a substitute version of Form W-4 to meet
your business needs. However, your substitute Form W-4 Tax rates and the social security wage base limit.
must contain language that is identical to the official Form Social security and Medicare taxes have different rates
W-4 and your form must meet all current IRS rules for sub- and only the social security tax has a wage base limit. The
stitute forms. At the time you provide your substitute form wage base limit is the maximum wage subject to the tax
to the employee, you must provide him or her with all ta- for the year. Determine the amount of withholding for so-
bles, instructions, and worksheets from the current Form cial security and Medicare taxes by multiplying each pay-
W-4. ment by the employee tax rate. There are no withholding
You can't accept substitute Forms W-4 developed by allowances for social security and Medicare taxes.
employees. An employee who submits an employee-de- For 2017, the social security tax rate is 6.2% (amount
veloped substitute Form W-4 after October 10, 2007, will withheld) each for the employer and employee (12.4% to-
be treated as failing to furnish a Form W-4. However, con- tal). The social security wage base limit is $127,200. The
tinue to honor any valid employee-developed Forms W-4 tax rate for Medicare is 1.45% (amount withheld) each for
you accepted before October 11, 2007. the employee and employer (2.9% total). There is no
wage base limit for Medicare tax; all covered wages are
Invalid Forms W4. Any unauthorized change or addi- subject to Medicare tax.
tion to Form W-4 makes it invalid. This includes taking out
any language by which the employee certifies the form is Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a

Publication 15 (2017) Page 23

0.9% Additional Medicare Tax from wages you pay to an International social security agreements. The United
employee in excess of $200,000 in a calendar year. States has social security agreements, also known as to-
Youre required to begin withholding Additional Medicare talization agreements, with many countries that eliminate
Tax in the pay period in which you pay wages in excess of dual taxation and dual coverage. Compensation subject to
$200,000 to an employee and continue to withhold it each social security and Medicare taxes may be exempt under
pay period until the end of the calendar year. Additional one of these agreements. You can get more information
Medicare Tax is only imposed on the employee. There is and a list of agreement countries from the SSA at
no employer share of Additional Medicare Tax. All wages socialsecurity.gov/international or see section 7 of Pub.
that are subject to Medicare tax are subject to Additional 15-A.
Medicare Tax withholding if paid in excess of the
$200,000 withholding threshold. Religious exemption. An exemption from social security
For more information on what wages are subject to and Medicare taxes is available to members of a recog-
Medicare tax, see section 15. For more information on Ad- nized religious sect opposed to insurance. This exemption
ditional Medicare Tax, visit IRS.gov and enter Additional is available only if both the employee and the employer
Medicare Tax in the search box. are members of the sect. For more information, see Pub.
517.
Successor employer. When corporate acquisitions
meet certain requirements, wages paid by the predeces- Foreign persons treated as American employers.
sor are treated as if paid by the successor for purposes of Under IRC section 3121(z), for services performed after
applying the social security wage base and for applying July 31, 2008, a foreign person who meets both of the fol-
the Additional Medicare Tax withholding threshold (that is, lowing conditions is generally treated as an American em-
$200,000 in a calendar year). You should determine ployer for purposes of paying FICA taxes on wages paid
whether or not you should file Schedule D (Form 941), Re- to an employee who is a United States citizen or resident.
port of Discrepancies Caused by Acquisitions, Statutory 1. The foreign person is a member of a domestically
Mergers, or Consolidations, by reviewing the Instructions controlled group of entities.
for Schedule D (Form 941). See Regulations section
31.3121(a)(1)-1(b) for more information. Also see Reve- 2. The employee of the foreign person performs serv-
nue Procedure 2004-53, 2004-34 I.R.B. 320, available at ices in connection with a contract between the U.S.
IRS.gov/irb/2004-34_IRB/ar13.html. Government (or an instrumentality of the U.S. Govern-
ment) and any member of the domestically controlled
Example. Early in 2017, you bought all of the assets of group of entities. Ownership of more than 50% consti-
a plumbing business from Mr. Martin. Mr. Brown, who had tutes control.
been employed by Mr. Martin and received $2,000 in wa-
ges before the date of purchase, continued to work for PartTime Workers
you. The wages you paid to Mr. Brown are subject to so-
cial security taxes on the first $125,200 ($127,200 minus Part-time workers and workers hired for short periods of
$2,000). Medicare tax is due on all of the wages you pay time are treated the same as full-time employees, for fed-
him during the calendar year. You should include the eral income tax withholding and social security, Medicare,
$2,000 Mr. Brown received while employed by Mr. Martin and FUTA tax purposes.
in determining whether Mr. Brown's wages exceed the
$200,000 for Additional Medicare Tax withholding thresh- Generally, it doesn't matter whether the part-time
old. worker or worker hired for a short period of time has an-
other job or has the maximum amount of social security
Motion picture project employers. All wages paid by a tax withheld by another employer. See Successor em-
motion picture project employer to a motion picture project ployer above for an exception to this rule.
worker during a calendar year are subject to a single so-
cial security tax wage base ($127,200 for 2017) and a sin- Income tax withholding may be figured the same way
gle FUTA tax wage base ($7,000 for 2017) regardless of as for full-time workers or it may be figured by the
the worker's status as a common law employee of multiple part-year employment method explained in section 9 of
clients of the motion picture project employer. For more Pub. 15-A.
information, including the definition of a motion picture
project employer and motion picture project worker, see
Internal Revenue Code section 3512.
10. Required Notice to
Withholding social security and Medicare taxes on
nonresident alien employees. In general, if you pay
Employees About the Earned
wages to nonresident alien employees, you must withhold
social security and Medicare taxes as you would for a
Income Credit (EIC)
U.S. citizen or resident alien. However, see Pub. 515 for You must notify employees who have no federal income
exceptions to this general rule. tax withheld that they may be able to claim a tax refund
because of the EIC. Although you don't have to notify em-
ployees who claim exemption from withholding on Form

Page 24 Publication 15 (2017)

W-4 about the EIC, youre encouraged to notify any em- Separate deposit requirements for nonpayroll (Form
ployees whose wages for 2016 were less than $47,955 945) tax liabilities. Separate deposits are required for
($53,505 if married filing jointly) that they may be eligible nonpayroll and payroll income tax withholding. Don't com-
to claim the credit for 2016. This is because eligible em- bine deposits for Forms 941 (or Form 944) and Form 945
ployees may get a refund of the amount of EIC that is tax liabilities. Generally, the deposit rules for nonpayroll li-
more than the tax they owe. abilities are the same as discussed next, except the rules
apply to an annual rather than a quarterly return period.
Youll meet this notification requirement if you issue the Thus, the $2,500 threshold for the deposit requirement
employee Form W-2 with the EIC notice on the back of discussed above applies to Form 945 on an annual basis.
Copy B, or a substitute Form W-2 with the same state- See the separate Instructions for Form 945 for more infor-
ment. Youll also meet the requirement by providing No- mation.
tice 797, Possible Federal Tax Refund Due to the Earned
Income Credit (EIC), or your own statement that contains
the same wording. When To Deposit
If a substitute for Form W-2 is given to the employee on There are two deposit schedulesmonthly and semi-
time but doesn't have the required statement, you must weeklyfor determining when you deposit social security,
notify the employee within 1 week of the date the substi- Medicare, and withheld income taxes. These schedules
tute for Form W-2 is given. If Form W-2 is required but isn't tell you when a deposit is due after a tax liability arises (for
given on time, you must give the employee Notice 797 or example, when you have a payday). Before the beginning
your written statement by the date Form W-2 is required to of each calendar year, you must determine which of the
be given. If Form W-2 isn't required, you must notify the two deposit schedules youre required to use. The deposit
employee by February 7, 2017. schedule you must use is based on the total tax liability
you reported on Form 941 during a lookback period, dis-
cussed next. Your deposit schedule isn't determined by
11. Depositing Taxes how often you pay your employees or make deposits. See
special rules for Forms 944 and 945, later. Also see Appli-
Generally, you must deposit federal income tax withheld cation of Monthly and Semiweekly Schedules, later in this
and both the employer and employee social security and section.
Medicare taxes. You must use EFT to make all federal tax These rules don't apply to FUTA tax. See section
deposits. See How To Deposit, later in this section, for in- ! 14 for information on depositing FUTA tax.
formation on electronic deposit requirements. CAUTION

The credit against employment taxes for COBRA

Lookback period. If youre a Form 941 filer, your deposit
TIP assistance payments is treated as a deposit of schedule for a calendar year is determined from the total
taxes on the first day of your return period. See
taxes reported on Forms 941, line 10, in a 4-quarter look-
COBRA premium assistance credit under Introduction for
back period. The lookback period begins July 1 and ends
more information.
June 30 as shown next in Table 1. If you reported $50,000
or less of taxes for the lookback period, youre a monthly
Payment with return. You may make a payment with schedule depositor; if you reported more than $50,000,
Form 941 or Form 944 instead of depositing, without in- youre a semiweekly schedule depositor.
curring a penalty, if one of the following applies.
Your Form 941 total tax liability for either the current Table 1. Lookback Period for Calendar Year
quarter or the prior quarter is less than $2,500, and 2017
you didn't incur a $100,000 next-day deposit obliga-
tion during the current quarter. If you aren't sure your July 1, 2015 Oct. 1, 2015 Jan. 1, 2016 Apr.1, 2016
total tax liability for the current quarter will be less than through through through through
Sep. 30, 2015 Dec. 31, 2015 Mar. 31, 2016 June 30, 2016
$2,500, (and your liability for the prior quarter wasn't
less than $2,500), make deposits using the The lookback period for a 2017 Form 941 filer
semi-weekly or monthly rules so you won't be subject who filed Form 944 in either 2015 or 2016 is cal-
to an FTD penalty. !
CAUTION endar year 2015.
Youre a monthly schedule depositor (defined later) If youre a Form 944 filer for the current year or either of
and make a payment in accordance with the Accuracy the preceding 2 years, your deposit schedule for a calen-
of Deposits Rule, discussed later in this section. This dar year is determined from the total taxes reported during
payment may be $2,500 or more. the second preceding calendar year (either on your Form
Employers who have been notified to file Form 944 can 941 for all 4 quarters of that year or your Form 944 for that
pay their fourth quarter tax liability with Form 944 if the year). The lookback period for 2017 for a Form 944 filer is
fourth quarter tax liability is less than $2,500. Employers calendar year 2015. If you reported $50,000 or less of
must have deposited any tax liability due for the first, sec- taxes for the lookback period, youre a monthly schedule
ond, and third quarters according to the deposit rules to depositor; if you reported more than $50,000, youre a
avoid an FTD penalty for deposits during those quarters. semiweekly schedule depositor.

Publication 15 (2017) Page 25

 If youre a Form 945 filer, your deposit schedule for a Semiweekly schedule depositors must complete
calendar year is determined from the total taxes reported
! Schedule B (Form 941), Report of Tax Liability for
on line 3 of your Form 945 for the second preceding cal- CAUTION Semiweekly Schedule Depositors, and submit it
endar year. The lookback period for 2017 for a Form 945 with Form 941. If you file Form 944 and are a semiweekly
filer is calendar year 2015. schedule depositor, complete Form 945-A, Annual Re-
Adjustments and the lookback rule. Adjustments cord of Federal Tax Liability, and submit it with your return
made on Form 941-X, Form 944-X, and Form 945-X don't (instead of Schedule B).
affect the amount of tax liability for previous periods for
purposes of the lookback rule.
Table 2. Semiweekly Deposit Schedule
Example. An employer originally reported a tax liability
IF the payday falls on a . . . THEN deposit taxes by the
of $45,000 for the lookback period. The employer discov- following . . .
ered, during January 2017, that the tax reported for one of
the lookback period quarters was understated by $10,000 Wednesday, Thursday, and/or Wednesday
Friday
and corrected this error by filing Form 941-X. This em-
ployer is a monthly schedule depositor for 2017 because Saturday, Sunday, Monday, Friday
the lookback period tax liabilities are based on the and/or Tuesday
amounts originally reported, and they were $50,000 or
less. Semiweekly deposit period spanning two quarters
Deposit period. The term deposit period refers to the (Form 941 filers). If you have more than one pay date
period during which tax liabilities are accumulated for during a semiweekly period and the pay dates fall in differ-
each required deposit due date. For monthly schedule de- ent calendar quarters, youll need to make separate de
positors, the deposit period is a calendar month. The de- posits for the separate liabilities.
posit periods for semiweekly schedule depositors are Example. If you have a pay date on Saturday, Septem-
Wednesday through Friday and Saturday through Tues- ber 30, 2017 (third quarter), and another pay date on Sun-
day. day, October 1, 2017 (fourth quarter), two separate de-
posits would be required even though the pay dates fall
Monthly Deposit Schedule within the same semiweekly period. Both deposits would
be due Friday, October 6, 2017.
Youre a monthly schedule depositor for a calendar year if
the total taxes on Form 941, line 10, for the 4 quarters in Semiweekly deposit period spanning two return peri
your lookback period were $50,000 or less. Under the ods (Form 944 or Form 945 filers). If you have more
monthly deposit schedule, deposit employment taxes on than one pay date during a semiweekly period and the
payments made during a month by the 15th day of the fol- pay dates fall in different return periods, you'll need to
lowing month. See also Deposits Due on Business Days make separate deposits for the separate liabilities. For ex-
Only and the $100,000 Next-Day Deposit Rule, later in ample, if you have a pay date on Saturday, December 30,
this section. Monthly schedule depositors shouldn't file 2017, and another pay date on Tuesday, January 2, 2018,
Form 941 or Form 944 on a monthly basis. two separate deposits will be required even though the
pay dates fall within the same semiweekly period. Both
New employers. Your tax liability for any quarter in the deposits will be due Friday, January 5, 2018 (3 business
lookback period before you started or acquired your busi- days from the end of the semiweekly deposit period).
ness is considered to be zero. Therefore, youre a monthly
schedule depositor for the first calendar year of your busi-
Summary of Steps to Determine Your Deposit Schedule
ness. However, see the $100,000 Next-Day Deposit Rule,
1. Identify your lookback period (see Lookback period, earlier in
later in this section. this section).
2. Add the total taxes you reported on Form 941, line 10, during
Semiweekly Deposit Schedule the lookback period.
3. Determine if youre a monthly or semiweekly schedule
Youre a semiweekly schedule depositor for a calendar depositor:
year if the total taxes on Form 941, line 10, during your If the total taxes you Then youre a . . . . . . . . . .
lookback period were more than $50,000. Under the semi- reported in the lookback
weekly deposit schedule, deposit employment taxes for period were . . . . . . . . . . .
payments made on Wednesday, Thursday, and/or Friday
$50,000 or less Monthly Schedule Depositor
by the following Wednesday. Deposit taxes for payments
made on Saturday, Sunday, Monday, and/or Tuesday by More than $50,000 Semiweekly
the following Friday. See also Deposits Due on Business Schedule Depositor
Days Only, later in this section.

Page 26 Publication 15 (2017)

Example of Monthly and Semiweekly November 10 Veterans' Day (observed)
Schedules November 23 Thanksgiving Day
Rose Co. reported Form 941 taxes as follows: December 25 Christmas Day

2016 Lookback Period 2017 Lookback Period Application of Monthly and Semiweekly
3rd Quarter 2014 $12,000 3rd Quarter 2015 $12,000 Schedules
4th Quarter 2014 12,000 4th Quarter 2015 12,000
1st Quarter 2015 12,000 1st Quarter 2016 12,000 The terms monthly schedule depositor and semiweekly
2nd Quarter 2015 12,000 2nd Quarter 2016 15,000 schedule depositor don't refer to how often your business
$48,000 $51,000 pays its employees or even how often youre required to
make deposits. The terms identify which set of deposit
Rose Co. is a monthly schedule depositor for 2016 be- rules you must follow when an employment tax liability ari-
cause its tax liability for the 4 quarters in its lookback pe- ses. The deposit rules are based on the dates when wa-
riod (third quarter 2014 through second quarter 2015) ges are paid (for example, cash basis); not on when tax li-
wasn't more than $50,000. However, for 2017, Rose Co. abilities are accrued for accounting purposes.
is a semiweekly schedule depositor because the total
Monthly schedule example. Spruce Co. is a monthly
taxes exceeded $50,000 for the 4 quarters in its lookback
schedule depositor with seasonal employees. It paid wa-
period (third quarter 2015 through second quarter 2016).
ges each Friday during July but didn't pay any wages dur-
ing August. Under the monthly deposit schedule, Spruce
Deposits Due on Business Days Only Co. must deposit the combined tax liabilities for the July
paydays by August 15. Spruce Co. doesn't have a deposit
If a deposit is required to be made on a day that isn't a
requirement for August (due by September 15) because
business day, the deposit is considered timely if it is made
no wages were paid and, therefore, it didn't have a tax lia-
by the close of the next business day. A business day is
bility for August.
any day other than a Saturday, Sunday, or legal holiday.
For example, if a deposit is required to be made on a Fri- Semiweekly schedule example. Green, Inc. is a semi-
day and Friday is a legal holiday, the deposit will be con- weekly schedule depositor and pays wages once each
sidered timely if it is made by the following Monday (if that month on the last Friday of the month. Although Green,
Monday is a business day). Inc., has a semiweekly deposit schedule, it will deposit
just once a month because it pays wages only once a
Semiweekly schedule depositors have at least 3
month. The deposit, however, will be made under the
business days following the close of the semiweekly pe-
semiweekly deposit schedule as follows: Green, Inc.'s tax
riod to make a deposit. If any of the 3 weekdays after the
liability for the April 28, 2017 (Friday), payday must be de-
end of a semiweekly period is a legal holiday, youll have
posited by May 3, 2017 (Wednesday). Under the semi-
an additional day for each day that is a legal holiday to
weekly deposit schedule, liabilities for wages paid on
make the required deposit. For example, if a semiweekly
Wednesday through Friday must be deposited by the fol-
schedule depositor accumulated taxes for payments
lowing Wednesday.
made on Friday and the following Monday is a legal holi-
day, the deposit normally due on Wednesday may be
made on Thursday (this allows 3 business days to make $100,000 NextDay Deposit Rule
the deposit).
If you accumulate $100,000 or more in taxes on any day
Legal holiday. The term legal holiday means any legal during a monthly or semiweekly deposit period (see De-
holiday in the District of Columbia. For purposes of the de- posit period, earlier in this section), you must deposit the
posit rules, the term legal holiday doesn't include other tax by the next business day, whether youre a monthly or
statewide legal holidays. Legal holidays for 2017 are listed semiweekly schedule depositor.
next.
For purposes of the $100,000 rule, don't continue accu-
January 2 New Year's Day (observed) mulating a tax liability after the end of a deposit period.
January 16 Birthday of Martin Luther King, Jr. For example, if a semiweekly schedule depositor has ac-
cumulated a liability of $95,000 on a Tuesday (of a Satur-
January 20 Inauguration Day
day-through-Tuesday deposit period) and accumulated a
February 20 Washington's Birthday $10,000 liability on Wednesday, the $100,000 next-day
April 17 District of Columbia Emancipation Day (ob- deposit rule doesn't apply. Thus, $95,000 must be depos-
served) ited by Friday and $10,000 must be deposited by the fol-
lowing Wednesday.
May 29 Memorial Day
July 4 Independence Day However, once you accumulate at least $100,000 in a
deposit period, stop accumulating at the end of that day
September 4 Labor Day and begin to accumulate anew on the next day. For exam-
October 9 Columbus Day ple, Fir Co. is a semiweekly schedule depositor. On

Publication 15 (2017) Page 27

Monday, Fir Co. accumulates taxes of $110,000 and must fall occurred on the required April 5, 2017 (Wednesday),
deposit this amount on Tuesday, the next business day. deposit due date for a March 31, 2017 (Friday), pay date,
On Tuesday, Fir Co. accumulates additional taxes of the return due date for the March 31, 2017, pay date (May
$30,000. Because the $30,000 isn't added to the previous 1, 2017) would come before the May 17, 2017 (Wednes-
$110,000 and is less than $100,000, Fir Co. must deposit day), shortfall makeup date. In this case, the shortfall must
the $30,000 by Friday (following the semiweekly deposit be deposited by May 1, 2017.
schedule).
If youre a monthly schedule depositor and accu- How To Deposit
! mulate a $100,000 tax liability on any day, you be-
CAUTION come a semiweekly schedule depositor on the You must deposit employment taxes, including Form 945
next day and remain so for at least the rest of the calendar taxes, by EFT. See Payment with return, earlier in this
year and for the following calendar year. section, for exceptions explaining when taxes may be
paid with the tax return instead of being deposited.
Example. Elm, Inc., started its business on May 7, Electronic deposit requirement. You must use EFT to
2017. On Wednesday, May 10, it paid wages for the first make all federal tax deposits (such as deposits of employ-
time and accumulated a tax liability of $40,000. On Friday, ment tax, excise tax, and corporate income tax). Gener-
May 12, Elm, Inc., paid wages and accumulated a liability ally, an EFT is made using EFTPS. If you don't want to
of $60,000, bringing its total accumulated tax liability to use EFTPS, you can arrange for your tax professional, fi-
$100,000. Because this was the first year of its business, nancial institution, payroll service, or other trusted third
the tax liability for its lookback period is considered to be party to make electronic deposits on your behalf. EFTPS
zero, and it would be a monthly schedule depositor based is a free service provided by the Department of Treasury.
on the lookback rules. However, since Elm, Inc., accumu- To get more information about EFTPS or to enroll in
lated a $100,000 liability on May 12, it became a semi- EFTPS, visit eftps.gov, or call 1-800-555-4477 or
weekly schedule depositor on May 13. It will be a semi- 1-800-733-4829 (TDD). Additional information about
weekly schedule depositor for the remainder of 2017 and EFTPS is also available in Pub. 966.
for 2018. Elm, Inc., is required to deposit the $100,000 by
Monday, May 15, the next business day. When you receive your EIN. If youre a new em-
ployer that indicated a federal tax obligation when re-
Accuracy of Deposits Rule questing an EIN, youll be pre-enrolled in EFTPS. Youll
receive information about Express Enrollment in your Em-
Youre required to deposit 100% of your tax liability on or ployer Identification Number (EIN) Package and an addi-
before the deposit due date. However, penalties won't be tional mailing containing your EFTPS personal identifica-
applied for depositing less than 100% if both of the follow- tion number (PIN) and instructions for activating your PIN.
ing conditions are met. Call the toll-free number located in your How to Activate
Your Enrollment brochure to activate your enrollment and
Any deposit shortfall doesn't exceed the greater of begin making your payroll tax deposits. If you outsource
$100 or 2% of the amount of taxes otherwise required any of your payroll and related tax duties to a third party
to be deposited. payer, such as a PSP or reporting agent, be sure to tell
The deposit shortfall is paid or deposited by the short- them about your EFTPS enrollment.
fall makeup date as described next.
Deposit record. For your records, an EFT Trace
Makeup Date for Deposit Shortfall: Number will be provided with each successful payment.
The number can be used as a receipt or to trace the pay-
1. Monthly schedule depositor. Deposit the shortfall ment.
or pay it with your return by the due date of your return
for the return period in which the shortfall occurred. Depositing on time. For deposits made by EFTPS to
You may pay the shortfall with your return even if the be on time, you must submit the deposit by 8 p.m. Eastern
amount is $2,500 or more. time the day before the date the deposit is due. If you use
a third party to make a deposit on your behalf, they may
2. Semiweekly schedule depositor. Deposit by the have different cutoff times.
earlier of:
Sameday wire payment option. If you fail to submit
a. The first Wednesday or Friday (whichever comes a deposit transaction on EFTPS by 8 p.m. Eastern time
first) that falls on or after the 15th of the month fol- the day before the date a deposit is due, you can still
lowing the month in which the shortfall occurred, make your deposit on time by using the Federal Tax Col-
or lection Service (FTCS). To use the same-day wire pay-
b. The due date of your return (for the return period ment method, youll need to make arrangements with your
of the tax liability). financial institution ahead of time. Please check with your
financial institution regarding availability, deadlines, and
For example, if a semiweekly schedule depositor has a costs. Your financial institution may charge you a fee for
deposit shortfall during June 2017, the shortfall makeup payments made this way. To learn more about the infor-
date is July 19, 2017 (Wednesday). However, if the short- mation youll need to provide to your financial institution to

Page 28 Publication 15 (2017)

make a same-day wire payment, visit the IRS website at minimize the amount of the penalty if you do so within 90
IRS.gov/payments and click on Same-day wire. days of the date of the notice. Follow the instructions on
the penalty notice you received. For more information on
How to claim credit for overpayments. If you depos- designating deposits, see Revenue Procedure 2001-58.
ited more than the right amount of taxes for a quarter, you You can find Revenue Procedure 2001-58 on page 579 of
can choose on Form 941 for that quarter (or on Form 944 Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/
for that year) to have the overpayment refunded or applied irb01-50.pdf.
as a credit to your next return. Don't ask EFTPS to request
a refund from the IRS for you. Example. Cedar, Inc. is required to make a deposit of
$1,000 on May 15 and $1,500 on June 15. It doesn't make
Deposit Penalties the deposit on May 15. On June 15, Cedar, Inc. deposits
$2,000. Under the deposits rule, which applies deposits to
Although the deposit penalties information provi- the most recent tax liability, $1,500 of the deposit is ap-
TIP ded next refers specifically to Form 941, these plied to the June 15 deposit and the remaining $500 is ap-
rules also apply to Form 945 and Form 944 (if the plied to the May deposit. Accordingly, $500 of the May 15
employer required to file Form 944 doesn't qualify for the liability remains undeposited. The penalty on this under-
exception to the deposit requirements discussed under deposit will apply as explained above.
Payment with return, earlier in this section).
Trust fund recovery penalty. If federal income, social
Penalties may apply if you don't make required deposits security, or Medicare taxes that must be withheld (that is,
on time or if you make deposits for less than the required trust fund taxes) aren't withheld or aren't deposited or paid
amount. The penalties don't apply if any failure to make a to the United States Treasury, the trust fund recovery pen-
proper and timely deposit was due to reasonable cause alty may apply. The penalty is the full amount of the un-
and not to willful neglect. If you receive a penalty notice, paid trust fund tax. This penalty may apply to you if these
you can provide an explanation of why you believe rea- unpaid taxes can't be immediately collected from the em-
sonable cause exists. If you timely filed your employment ployer or business.
tax return, the IRS may also waive deposit penalties if you The trust fund recovery penalty may be imposed on all
inadvertently failed to deposit and it was the first quarter persons who are determined by the IRS to be responsible
that you were required to deposit any employment tax, or for collecting, accounting for, or paying over these taxes,
if you inadvertently failed to deposit the first time after your and who acted willfully in not doing so.
deposit frequency changed. A responsible person can be an officer or employee
of a corporation, a partner or employee of a partnership,
For amounts not properly or timely deposited, the pen- an accountant, a volunteer director/trustee, or an em-
alty rates are as follows. ployee of a sole proprietorship, or any other person or en-
tity that is responsible for collecting, accounting for, or
2% Deposits made 1 to 5 days late. paying over trust fund taxes. A responsible person also
may include one who signs checks for the business or
5% Deposits made 6 to 15 days late.
otherwise has authority to cause the spending of business
10% Deposits made 16 or more days late, but before 10 days funds.
from the date of the first notice the IRS sent asking for the Willfully means voluntarily, consciously, and intention-
tax due.
ally. A responsible person acts willfully if the person
10% Amounts that should have been deposited, but instead knows the required actions of collecting, accounting for, or
were paid directly to the IRS, or paid with your tax return. paying over trust fund taxes aren't taking place, or reck-
But see Payment with return, earlier in this section, for an
lessly disregards obvious and known risks to the govern-
exception.
ment's right to receive trust fund taxes.
15% Amounts still unpaid more than 10 days after the date of
the first notice the IRS sent asking for the tax due or the Separate accounting when deposits aren't made or
day on which you received notice and demand for withheld taxes aren't paid. Separate accounting may
immediate payment, whichever is earlier. be required if you don't pay over withheld employee social
security, Medicare, or income taxes; deposit required
Late deposit penalty amounts are determined using taxes; make required payments; or file tax returns. In this
calendar days, starting from the due date of the liability. case, you would receive written notice from the IRS re-
quiring you to deposit taxes into a special trust account for
Special rule for former Form 944 filers. If you filed
the U.S. Government.
Form 944 for the prior year and file Forms 941 for the cur-
rent year, the FTD penalty won't apply to a late deposit of You may be charged with criminal penalties if you
employment taxes for January of the current year if the ! don't comply with the special bank deposit re-
taxes are deposited in full by March 15 of the current year. CAUTION quirements for the special trust account for the

U.S. Government.
Order in which deposits are applied. Deposits gener-
ally are applied to the most recent tax liability within the Averaged FTD penalty. The IRS may assess an
quarter. If you receive an FTD penalty notice, you may "averaged" FTD penalty of 2% to 10% if youre a monthly
designate how your deposits are to be applied in order to

Publication 15 (2017) Page 29

schedule depositor and didn't properly complete Form contact the IRS during the first calendar quarter of the tax
941, line 16, when your tax liability shown on Form 941, year to request to file Form 944. You must receive written
line 12, equaled or exceeded $2,500. notice from the IRS to file Form 944 instead of Forms 941
The IRS may also assess an "averaged" FTD penalty of before you may file this form. For more information on re-
2% to 10% if youre a semiweekly schedule depositor and questing to file Form 944, including the methods and
your tax liability shown on Form 941, line 12, equaled or deadlines for making a request, see the Instructions for
exceeded $2,500 and you: Form 944. Form 941 must be filed by the last day of the
month that follows the end of the quarter. See the Calen-
Completed Form 941, line 16, instead of Schedule B
dar, earlier.
(Form 941);
Failed to attach a properly completed Schedule B Form 944. If you receive written notification you qualify
(Form 941); or for the Form 944 program, you must file Form 944 instead
of Form 941. If you received this notification, but prefer to
Improperly completed Schedule B (Form 941) by, for
file Form 941, you can request to have your filing require-
example, entering tax deposits instead of tax liabilities
ment changed to Form 941 during the first calendar quar-
in the numbered spaces.
ter of the tax year. For more information on requesting to
The FTD penalty is figured by distributing your total tax file Forms 941, including the methods and deadlines for
liability shown on Form 941, line 12, equally throughout making a request, see the Instructions for Form 944. Em-
the tax period. As a result, your deposits and payments ployers who must file Form 944 have until the last day of
may not be counted as timely because the actual dates of the month that follows the end of the year to file Form 944.
your tax liabilities can't be accurately determined.
You can avoid an "averaged" FTD penalty by reviewing Exceptions. The following exceptions apply to the filing
your return before you file it. Follow these steps before requirements for Forms 941 and 944.
submitting your Form 941. Seasonal employers who no longer file for quar
If youre a monthly schedule depositor, report your tax ters when they regularly have no tax liability be
liabilities (not your deposits) in the monthly entry cause they have paid no wages. To alert the IRS
spaces on Form 941, line 16. you won't have to file a return for one or more quarters
during the year, check the Seasonal employer box
If youre a semiweekly schedule depositor, report your
on Form 941, line 18. When you fill out Form 941, be
tax liabilities (not your deposits) on Schedule B (Form
sure to check the box on the top of the form that corre-
941) in the lines that represent the dates your employ-
sponds to the quarter reported. Generally, the IRS
ees were paid.
won't inquire about unfiled returns if at least one taxa-
Verify your total liability shown on Form 941, line 16, ble return is filed each year. However, you must check
or the bottom of Schedule B (Form 941) equals your the Seasonal employer box on every Form 941 you
tax liability shown on Form 941, line 12. file. Otherwise, the IRS will expect a return to be filed
Don't show negative amounts on Form 941, line 16, or for each quarter.
Schedule B (Form 941). Household employers reporting social security
For prior period errors don't adjust your tax liabilities and Medicare taxes and/or withheld income tax. If
reported on Form 941, line 16, or on Schedule B youre a sole proprietor and file Form 941 or Form 944
(Form 941). Instead, file an adjusted return (Form for business employees, you may include taxes for
941-X, 944-X, or 945-X) if youre also adjusting your household employees on your Form 941 or Form 944.
tax liability. If youre only adjusting your deposits in re- Otherwise, report social security and Medicare taxes
sponse to an FTD penalty notice, see the Instructions and income tax withholding for household employees
for Schedule B (Form 941) or the Instructions for Form on Schedule H (Form 1040). See Pub. 926 for more
945-X (for Forms 944 and 945). information.
Employers reporting wages for employees in
American Samoa, Guam, the Commonwealth of
12. Filing Form 941 or Form the Northern Mariana Islands, the U.S. Virgin Is
lands, or Puerto Rico. If your employees aren't sub-
944 ject to U.S. income tax withholding, use Forms
941-SS, 944, or Formulario 944(SP). Employers in Pu-
Form 941. Each quarter, if you pay wages subject to in- erto Rico use Formularios 941-PR, 944(SP), or Form
come tax withholding (including withholding on sick pay 944. If you have both employees who are subject to
and supplemental unemployment benefits) or social se- U.S. income tax withholding and employees who
curity and Medicare taxes you must file Form 941 unless aren't subject to U.S. income tax withholding, you
you receive an IRS notification that youre eligible to file must file only Form 941 (or Form 944 or Formulario
Form 944 or the following exceptions apply. Also, if youre 944(SP)) and include all of your employees' wages on
required to file Forms 941 but believe your employment that form. For more information, see Pub. 80, Federal
taxes for the calendar year will be $1,000 or less, and you Tax Guide for Employers in U.S. Virgin Islands, Guam,
would like to file Form 944 instead of Forms 941, you must American Samoa, and the Commonwealth of the

Page 30 Publication 15 (2017)

 Northern Mariana Islands, or Pub. 179, Gua Contribu- Reminders about filing.
tiva Federal para Patronos Puertorriqueos. Don't report more than 1 calendar quarter on a Form
Agricultural employers reporting social security, 941.
Medicare, and withheld income taxes. Report If you need Form 941 or Form 944, get one from the
these taxes on Form 943. For more information, see IRS in time to file the return when due. See Ordering
Pub. 51. Employer Tax Forms and Publications, earlier.
Form 941 efile. The Form 941 e-file program allows a Enter your name and EIN on Form 941 or Form 944.
taxpayer to electronically file Form 941 or Form 944 using Be sure theyre exactly as they appeared on earlier re-
a computer with an internet connection and commercial turns.
tax preparation software. For more information, visit the
See the Instructions for Form 941 or the Instructions
IRS website at IRS.gov/employmenteifle, or call
for Form 944 for information on preparing the form.
1-866-255-0654.
Final return. If you go out of business, you must file a fi-
Electronic filing by reporting agents. Reporting
nal return for the last quarter (last year for Form 944) in
agents filing Forms 941 or Form 944 for groups of taxpay-
which wages are paid. If you continue to pay wages or
ers can file them electronically. See Reporting Agents in
other compensation for periods following termination of
section 7 of Pub. 15-A.
your business, you must file returns for those periods. See
Penalties. For each whole or part month a return isn't the Instructions for Form 941 or the Instructions for Form
filed when required (disregarding any extensions of the fil- 944 for details on how to file a final return.
ing deadline), there is a failure-to-file (FTF) penalty of 5% If youre required to file a final return, youre also re-
of the unpaid tax due with that return. The maximum pen- quired to furnish Forms W-2 to your employees by the due
alty is generally 25% of the tax due. Also, for each whole date of your final return. File Forms W-2 and W-3 with the
or part month the tax is paid late (disregarding any exten- SSA by the last day of the month that follows the due date
sions of the payment deadline), there is a failure-to-pay of your final return. Don't send an original or copy of your
(FTP) penalty of 0.5% per month of the amount of tax. For Form 941 or Form 944 to the SSA. See the General In-
individual filers only, the FTP penalty is reduced from structions for Forms W-2 and W-3 for more information.
0.5% per month to 0.25% per month if an installment
Filing late returns for previous years. If possible, get a
agreement is in effect. You must have filed your return on
copy of Form 941 or Form 944 (and separate instructions)
or before the due date of the return to qualify for the re-
with a revision date showing the year for which your delin-
duced penalty. The maximum amount of the FTP penalty
quent return is being filed. See Ordering Employer Tax
is also 25% of the tax due. If both penalties apply in any
Forms and Publications, earlier. Contact the IRS at
month, the FTF penalty is reduced by the amount of the
1-800-829-4933 if you have any questions about filing late
FTP penalty. The penalties won't be charged if you have a
returns.
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. Table 3. Social Security and Medicare Tax
Rates (for 3 prior years)
Note. In addition to any penalties, interest accrues
from the due date of the tax on any unpaid balance. Tax Rate on
If income, social security, or Medicare taxes that must Wage Base Limit Taxable Wages
be withheld aren't withheld or aren't paid, you may be per- Calendar Year (each employee) and Tips
sonally liable for the trust fund recovery penalty. See Trust 2016Social Security $118,500 12.4%
fund recovery penalty in section 11.
2016Medicare All Wages 2.9%
Generally, the use of a third party payer, such as a PSP
or reporting agent, doesn't relieve an employer of the re- 2015Social Security $118,500 12.4%
sponsibility to ensure tax returns are filed and all taxes are 2015Medicare All Wages 2.9%
paid or deposited correctly and on time. However, see
2014Social Security $117,000 12.4%
Certified professional employer organization (CPEO),
later, for an exception. 2014Medicare All Wages 2.9%

Don't file more than one Form 941 per quarter or Reconciling Forms W2, W3, and 941 or 944. When
more than one Form 944 per year. Employers with there are discrepancies between Forms 941 or Form 944
multiple locations or divisions must file only one Form 941 filed with the IRS and Forms W-2 and W-3 filed with the
per quarter or one Form 944 per year. Filing more than SSA, the IRS must contact you to resolve the discrepan-
one return may result in processing delays and may re- cies.
quire correspondence between you and the IRS. For infor- Take the following steps to help reduce discrepancies.
mation on making adjustments to previously filed returns,
see section 13. 1. Report bonuses as wages and as social security and
Medicare wages on Forms W-2 and on Form 941 or
Form 944.

Publication 15 (2017) Page 31

 2. Report both social security and Medicare wages and
taxes separately on Forms W-2, W-3, 941, and 944.
13. Reporting Adjustments to
3. Report employee share of social security taxes on
Form W-2 in the box for social security tax withheld Form 941 or Form 944
(box 4), not as social security wages.
4. Report employee share of Medicare taxes on Form Current Period Adjustments
W-2 in the box for Medicare tax withheld (box 6), not
as Medicare wages. In certain cases, amounts reported as social security and
Medicare taxes on Form 941, lines 5a5d, column 2
5. Make sure the social security wage amount for each (Form 944, lines 4a4d, column 2), must be adjusted to
employee doesn't exceed the annual social security arrive at your correct tax liability (for example, excluding
wage base limit (for example, $127,200 for 2017). amounts withheld by a third party payor or amounts you
6. Don't report noncash wages that aren't subject to so- weren't required to withhold). Current period adjustments
cial security or Medicare taxes as social security or are reported on Form 941, lines 79, or Form 944, line 6,
Medicare wages. and include the following types of adjustments.

7. If you used an EIN on any Form 941 or Form 944 for Fractionsofcents adjustment. If there is a small differ-
the year that is different from the EIN reported on ence between total taxes after adjustments and credits
Form W-3, enter the other EIN on Form W-3 in the (Form 941, line 12; Form 944, line 7) and total deposits
box for Other EIN used this year (box h). (Form 941, line 13; Form 944, line 8), it may have been
caused, all or in part, by rounding to the nearest cent each
8. Be sure the amounts on Form W-3 are the total of time you computed payroll. This rounding occurs when
amounts from Forms W-2. you figure the amount of social security and Medicare tax
9. Reconcile Form W-3 with your four quarterly Forms to be withheld and deposited from each employee's wa-
941 or annual Form 944 by comparing amounts re- ges. The IRS refers to rounding differences relating to em-
ported for the following items. ployee withholding of social security and Medicare taxes
as fractions-of-cents adjustments. If you pay your taxes
a. Federal income tax withheld. with Form 941 (or Form 944) instead of making deposits
b. Social security and Medicare wages. because your total taxes for the quarter (year for Form
944) are less than $2,500, you also may report a frac-
c. Social security and Medicare taxes. Generally, the tions-of-cents adjustment.
amounts shown on Forms 941 or annual Form To determine if you have a fractions-of-cents adjust-
944, including current year adjustments, should ment for 2017, multiply the total wages and tips for the
be approximately twice the amounts shown on quarter subject to:
Form W-3.
Social security tax reported on Form 941 or Form 944
Don't report backup withholding or withholding on non- by 6.2% (0.062),
payroll payments, such as pensions, annuities, and gam-
bling winnings, on Form 941 or Form 944. Withholding on Medicare tax reported on Form 941 or Form 944 by
nonpayroll payments is reported on Forms 1099 or W-2G 1.45% (0.0145), and
and must be reported on Form 945. Only taxes and with- Additional Medicare Tax reported on Form 941 or 944
holding reported on Form W-2 should be reported on by 0.9% (0.009).
Form 941 or Form 944.
Compare these amounts (the employee share of social
Amounts reported on Forms W-2, W-3, and Forms 941
security and Medicare taxes) with the total social security
or Form 944 may not match for valid reasons. For exam-
and Medicare taxes actually withheld from employees for
ple, if you withheld any Additional Medicare Tax from your
the quarter (from your payroll records). The difference,
employees wages, the amount of Medicare tax that is re-
positive or negative, is your fractions-of-cents adjustment
ported on Forms 941, line 5c, or Form 944, line 4c, wont
to be reported on Form 941, line 7, or Form 944, line 6. If
be twice the amount of the Medicare tax withheld that is
the actual amount withheld is less, report a negative ad-
reported in box 6 of Form W-3. If they don't match, you
justment using a minus sign (if possible, otherwise use pa-
should determine the reasons theyre valid. Keep your
rentheses) in the entry space. If the actual amount is
reconciliation so youll have a record of why amounts
more, report a positive adjustment.
didn't match in case there are inquiries from the IRS or the
SSA. See the Instructions for Schedule D (Form 941) if For the above adjustments, prepare and retain a
you need to explain any discrepancies that were caused TIP brief supporting statement explaining the nature
by an acquisition, statutory merger, or consolidation. and amount of each. Don't attach the statement to
Form 941 or Form 944.

Page 32 Publication 15 (2017)

 Example. Cedar, Inc. was entitled to the following employee is paid by the former employee with his or her
current period adjustments. tax return and isn't collected by the employer. However,
Fractions of cents. Cedar, Inc. determined the include all social security and Medicare taxes for such
amounts withheld and deposited for social security coverage on Form 941, lines 5a and 5c (Form 944, lines
and Medicare taxes during the quarter were a net 4a and 4c). If the amount paid for an employee for premi-
$1.44 more than the employee share of the amount ums on group-term life insurance combined with other wa-
figured on Form 941, lines 5a5d, column 2 (social se- ges exceeds $200,000 for the calendar year, report the
curity and Medicare taxes). This difference was Additional Medicare Tax on Form 941, line 5d (Form 944,
caused by adding or dropping fractions of cents when line 4d). Back out the amount of the employee share of
figuring social security and Medicare taxes for each these taxes as a negative adjustment on Form 941, line 9
wage payment. Cedar, Inc. must report a positive (Form 944, line 6). See Pub. 15-B for more information on
$1.44 fractions-of-cents adjustment on Form 941, group-term life insurance.
line 7. No change to record of federal tax liability. Don't
Thirdparty sick pay. Cedar, Inc. included taxes of make any changes to your record of federal tax liability re-
$2,000 for sick pay on Form 941, lines 5a and 5c, col- ported on Form 941, line 16, or Schedule B (Form 941)
umn 2, for social security and Medicare taxes. How- (Form 945-A for Form 944 filers) for current period adjust-
ever, the third-party payor of the sick pay withheld and ments. The amounts reported on the record reflect the ac-
paid the employee share ($1,000) of these taxes. Ce- tual amounts you withheld from employees' wages for so-
dar, Inc. is entitled to a $1,000 sick pay adjustment cial security and Medicare taxes. Because the current
(negative) on Form 941, line 8. period adjustments make the amounts reported on Form
941, lines 5a5d, column 2 (Form 944, lines 4a4d, col-
Life insurance premiums. Cedar, Inc. paid
umn 2), equal the actual amounts you withheld (the
group-term life insurance premiums for policies in ex-
amounts reported on the record), no additional changes to
cess of $50,000 for former employees. The former
the record of federal tax liability are necessary for these
employees must pay the employee share of the social
adjustments.
security and Medicare taxes ($200) on the policies.
However, Cedar, Inc. must include the employee
share of these taxes with the social security and Medi- Prior Period Adjustments
care taxes reported on Form 941, lines 5a and 5c, col-
umn 2. Therefore, Cedar, Inc. is entitled to a negative Forms for prior period adjustments. Use Form 941-X
$200 adjustment on Form 941, line 9. or Form 944-X to make a correction after you discover an
error on a previously filed Form 941 or Form 944. There
Adjustment of tax on thirdparty sick pay. Report both are also Forms 943-X, 945-X, and CT-1 X to report cor-
the employer and employee shares of social security and rections on the corresponding returns. Use Form 843
Medicare taxes for sick pay on Form 941, lines 5a and 5c when requesting a refund or abatement of assessed inter-
(Form 944, lines 4a and 4c). If the aggregate wages paid est or penalties.
for an employee by the employer and third-party payor ex- See Revenue Ruling 2009-39, 2009-52 I.R.B.
ceed $200,000 for the calendar year, report the Additional TIP 951, for examples of how the interest-free adjust-
Medicare Tax on Form 941, line 5d (Form 944, line 4d). ment and claim for refund rules apply in 10 differ-
Show as a negative adjustment on Form 941, line 8 (Form ent situations. You can find Revenue Ruling 2009-39, at
944, line 6), the social security and Medicare taxes with- IRS.gov/irb/2009-52_IRB/ar14.html.
held on sick pay by a third-party payor. See section 6 of
Pub. 15-A for more information.
Background. Treasury Decision 9405 changed the proc-
Adjustment of tax on tips. If, by the 10th of the month ess for making interest-free adjustments to employment
after the month you received an employee's report on tips, taxes reported on Form 941 and Form 944 and for filing a
you don't have enough employee funds available to with- claim for refund of employment taxes. Treasury Decision
hold the employee's share of social security and Medicare 9405, 2008-32 I.R.B. 293, is available at IRS.gov/irb/
taxes, you no longer have to collect it. However, report the 2008-32_irb/ar13.html. Youll use the adjustment process
entire amount of these tips on Form 941, lines 5b and 5c if you underreported employment taxes and are making a
(Form 944, lines 4b and 4c). If the aggregate wages and payment, or if you overreported employment taxes and
tips paid for an employee exceed $200,000 for the calen- will be applying the credit to the Form 941 or Form 944
dar year, report the Additional Medicare Tax on Form 941, period during which you file Form 941-X or Form 944-X.
line 5d (Form 944, line 4d). Include as a negative adjust- Youll use the claim process if you overreported employ-
ment on Form 941, line 9 (Form 944, line 6), the total un- ment taxes and are requesting a refund or abatement of
collected employee share of the social security and Medi- the overreported amount. We use the terms correct and
care taxes. corrections to include interest-free adjustments under
sections 6205 and 6413, and claims for refund and abate-
Adjustment of tax on groupterm life insurance pre ment under sections 6402, 6414, and 6404 of the Internal
miums paid for former employees. The employee Revenue Code.
share of social security and Medicare taxes for premiums
on group-term life insurance over $50,000 for a former

Publication 15 (2017) Page 33

Correcting employment taxes. When you discover an for the amount of the overpayment unless the amount
error on a previously filed Form 941 or Form 944, you wasn't actually withheld from the employee's wages
must: (which would be an administrative error).
If a prior year error was a nonadministrative error, you
Correct that error using Form 941-X or Form 944-X,
may correct only the wages and tips subject to Addi-
File a separate Form 941-X or Form 944-X for each tional Medicare Tax withholding.
Form 941 or Form 944 youre correcting, and
Collecting underwithheld taxes from employees. If
File Form 941-X or Form 944-X separately. Don't file
you withheld no income, social security, or Medicare
with Form 941 or Form 944.
taxes or less than the correct amount from an employee's
Continue to report current quarter adjustments for frac- wages, you can make it up from later pay to that em-
tions of cents, third-party sick pay, tips, and group-term ployee. But youre the one who owes the underpayment.
life insurance on Form 941 using lines 79, and on Form Reimbursement is a matter for settlement between you
944 using line 6. and the employee. Underwithheld income tax and Addi-
Report the correction of underreported and overrepor- tional Medicare Tax must be recovered from the em-
ted amounts for the same tax period on a single Form ployee on or before the last day of the calendar year.
941-X or Form 944-X unless youre requesting a refund. If There are special rules for tax on tips (see section 6) and
youre requesting a refund and are correcting both under- fringe benefits (see section 5).
reported and overreported amounts, file one Form 941-X
or Form 944-X correcting the underreported amounts only Refunding amounts incorrectly withheld from em
and a second Form 941-X or Form 944-X correcting the ployees. If you withheld more than the correct amount of
overreported amounts. income, social security, or Medicare taxes from wages
See the chart on the back of Form 941-X or Form paid, repay or reimburse the employee the excess. Any
944-X for help in choosing whether to use the adjustment excess income tax or Additional Medicare Tax withholding
process or the claim process. See the Instructions for must be repaid or reimbursed to the employee before the
Form 941-X or the Instructions for Form 944-X for details end of the calendar year in which it was withheld. Keep in
on how to make the adjustment or claim for refund or your records the employee's written receipt showing the
abatement. date and amount of the repayment or record of reimburse-
ment. If you didn't repay or reimburse the employee, you
Income tax withholding adjustments. In a current cal- must report and pay each excess amount when you file
endar year, correct prior quarter income tax withholding Form 941 for the quarter (or Form 944 for the year) in
errors by making the correction on Form 941-X when you which you withheld too much tax.
discover the error.
You may make an adjustment only to correct income Correcting filed Forms W2 and W3. When adjust-
tax withholding errors discovered during the same calen- ments are made to correct wages and social security and
dar year in which you paid the wages. This is because the Medicare taxes because of a change in the wage totals
employee uses the amount shown on Form W-2 as a reported for a previous year, you also need to file Form
credit when filing his or her income tax return (Form 1040, W-2c and Form W-3c with the SSA. Up to 25 Forms W-2c
etc.). per Form W-3c may now be filed per session over the In-
You can't adjust amounts reported as income tax with- ternet, with no limit on the number of sessions. For more
held in a prior calendar year unless it is to correct an ad- information, visit the Social Security Administration's Em-
ministrative error or IRC section 3509 applies. An adminis- ployer W-2 Filing Instructions & Information webpage at
trative error occurs if the amount you entered on Form 941 socialsecurity.gov/employer.
or Form 944 isn't the amount you actually withheld. For
example, if the total income tax actually withheld was in- Exceptions to interestfree corrections of employ
correctly reported on Form 941 or Form 944 due to a ment taxes. A correction won't be eligible for inter-
mathematical or transposition error, this would be an ad- est-free treatment if:
ministrative error. The administrative error adjustment cor- The failure to report relates to an issue raised in an
rects the amount reported on Form 941 or Form 944 to IRS examination of a prior return, or
agree with the amount actually withheld from employees
The employer knowingly underreported its employ-
and reported on their Forms W-2.
ment tax liability.
Additional Medicare Tax withholding adjustments. A correction won't be eligible for interest-free treatment
Generally, the rules discussed above under Income tax after the earlier of the following:
withholding adjustments apply to Additional Medicare Tax
Receipt of an IRS notice and demand for payment af-
withholding adjustments. That is, you may make an ad-
ter assessment or
justment to correct Additional Medicare Tax withholding
errors discovered during the same calendar year in which Receipt of an IRS Notice of Determination of Worker
you paid wages. You can't adjust amounts reported in a Classification (Letter 3523).
prior calendar year unless it is to correct an administrative
error or IRC section 3509 applies. If you have overpaid
Additional Medicare Tax, you can't file a claim for refund

Page 34 Publication 15 (2017)

Wage Repayments Services rendered to a federally recognized In-
TIP dian tribal government (or any subdivision, sub-
If an employee repays you for wages received in error, sidiary, or business wholly owned by such an In-
don't offset the repayments against current-year wages dian tribe) are exempt from FUTA tax, subject to the
unless the repayments are for amounts received in error in tribe's compliance with state law. For more information,
the current year. see Internal Revenue Code section 3309(d).
Repayment of current year wages. If you receive re-
payments for wages paid during a prior quarter in the cur- Who must pay? Use the following three tests to deter-
rent year, report adjustments on Form 941-X to recover in- mine whether you must pay FUTA tax. Each test applies
come tax withholding and social security and Medicare to a different category of employee, and each is independ-
taxes for the repaid wages. ent of the others. If a test describes your situation, youre
subject to FUTA tax on the wages you pay to employees
Repayment of prior year wages. If you receive repay- in that category during the current calendar year.
ments for wages paid during a prior year, report an adjust-
1. General test.
ment on Form 941-X or Form 944-X to recover the social
Youre subject to FUTA tax in 2017 on the wages
security and Medicare taxes. You can't make an adjust-
you pay employees who aren't farmworkers or house-
ment for income tax withholding because the wages were
hold workers if:
income to the employee for the prior year. You can't make
an adjustment for Additional Medicare Tax withholding a. You paid wages of $1,500 or more in any calendar
because the employee determines liability for Additional quarter in 2016 or 2017, or
Medicare Tax on the employee's income tax return for the
b. You had one or more employees for at least some
prior year.
part of a day in any 20 or more different weeks in
You also must file Forms W-2c and W-3c with the SSA
2016 or 20 or more different weeks in 2017.
to correct social security and Medicare wages and taxes.
Don't correct wages (box 1) on Form W-2c for the amount 2. Household employees test.
paid in error. Give a copy of Form W-2c to the employee. Youre subject to FUTA tax if you paid total cash
wages of $1,000 or more to household employees in
Employee reporting of repayment. The wages paid
any calendar quarter in 2016 or 2017. A household
in error in the prior year remain taxable to the employee
employee is an employee who performs household
for that year. This is because the employee received and
work in a private home, local college club, or local fra-
had use of those funds during that year. The employee
ternity or sorority chapter.
isn't entitled to file an amended return (Form 1040X) to re-
cover the income tax on these wages. Instead, the em- 3. Farmworkers test.
ployee is entitled to a deduction (or credit in some cases) Youre subject to FUTA tax on the wages you pay
for the repaid wages on his or her income tax return for to farmworkers if:
the year of repayment. However, the employee should file
an amended return (Form 1040X) to recover any Addi- a. You paid cash wages of $20,000 or more to farm-
tional Medicare Tax paid on the wages paid in error in the workers during any calendar quarter in 2016 or
prior year. 2017, or
b. You employed 10 or more farmworkers during at
least some part of a day (whether or not at the
14. Federal Unemployment same time) during any 20 or more different weeks
in 2016 or 20 or more different weeks in 2017.
(FUTA) Tax
Computing FUTA tax. For 2017, the FUTA tax rate is
The Federal Unemployment Tax Act, with state unemploy- 6.0%. The tax applies to the first $7,000 you pay to each
ment systems, provides for payments of unemployment employee as wages during the year. The $7,000 is the
compensation to workers who have lost their jobs. Most federal wage base. Your state wage base may be differ-
employers pay both a federal and a state unemployment ent.
tax. For a list of state unemployment agencies, visit the Generally, you can take a credit against your FUTA tax
U.S. Department of Labors website at for amounts you paid into state unemployment funds. The
workforcesecurity.doleta.gov/unemploy/agencies.asp. credit may be as much as 5.4% of FUTA taxable wages. If
Only the employer pays FUTA tax; it isn't withheld from youre entitled to the maximum 5.4% credit, the FUTA tax
the employee's wages. For more information, see the In- rate after credit is 0.6%. Youre entitled to the maximum
structions for Form 940. credit if you paid your state unemployment taxes in full, on
time, and on all the same wages as are subject to FUTA
tax, and as long as the state isn't determined to be a credit
reduction state. See the Instructions for Form 940 to de-
termine the credit.
In some states, the wages subject to state unemploy-
ment tax are the same as the wages subject to FUTA tax.

Publication 15 (2017) Page 35

However, certain states exclude some types of wages the due date for making your deposit falls on a Saturday,
from state unemployment tax, even though theyre subject Sunday, or legal holiday, you may make your deposit on
to FUTA tax (for example, wages paid to corporate offi- the next business day. See Legal holiday, earlier, for a list
cers, certain payments of sick pay by unions, and certain of the legal holidays for 2017.
fringe benefits). In such a case, you may be required to If your liability for the fourth quarter (plus any undepos-
deposit more than 0.6% FUTA tax on those wages. See ited amount from any earlier quarter) is over $500, deposit
the Instructions for Form 940 for further guidance. the entire amount by the due date of Form 940 (January
In years when there are credit reduction states, 31). If it is $500 or less, you can make a deposit, pay the
tax with a credit or debit card, or pay the tax with your
TIP you must include liabilities owed for credit reduc-
tion with your fourth quarter deposit. You may de- 2016 Form 940 by January 31, 2017. If you file Form 940
posit the anticipated extra liability throughout the year, but electronically, you can e-file and e-pay (EFW). For more
it isn't due until the due date for the deposit for the fourth information on paying your taxes with a credit or debit
quarter, and the associated liability should be recorded as card or using EFW, visit the IRS website at IRS.gov/
being incurred in the fourth quarter. See the Instructions payments.
for Form 940 for more information.
Table 4. When to Deposit FUTA Taxes
Successor employer. If you acquired a business
Quarter Ending Due Date
from an employer who was liable for FUTA tax, you may
be able to count the wages that employer paid to the em- Jan.Feb.Mar. Mar. 31 Apr. 30
ployees who continue to work for you when you figure the Apr.MayJune June 30 July 31
$7,000 FUTA tax wage base. See the Instructions for JulyAug.Sept. Sept. 30 Oct. 31
Form 940. Oct.Nov.Dec. Dec. 31 Jan. 31

Depositing FUTA tax. For deposit purposes, figure Reporting FUTA tax. Use Form 940 to report FUTA tax.
FUTA tax quarterly. Determine your FUTA tax liability by File your 2016 Form 940 by January 31, 2017. However, if
multiplying the amount of taxable wages paid during the you deposited all FUTA tax when due, you may file on or
quarter by 0.6%. Stop depositing FUTA tax on an employ- before February 10, 2017.
ee's wages when he or she reaches $7,000 in taxable wa-
ges for the calendar year. Form 940 efile. The Form 940 e-file program allows a
If your FUTA tax liability for any calendar quarter is taxpayer to electronically file From 940 using a computer
$500 or less, you don't have to deposit the tax. Instead, with an internet connection and commercial tax prepara-
you may carry it forward and add it to the liability figured in tion software. For more information, visit the IRS website
the next quarter to see if you must make a deposit. If your at IRS.gov/employmentefile, or call 1-866-255-0654.
FUTA tax liability for any calendar quarter is over $500 (in- Household employees. If you didn't report employ-
cluding any FUTA tax carried forward from an earlier quar- ment taxes for household employees on Forms 941, 943,
ter), you must deposit the tax by EFT. See section 11 for or 944, report FUTA tax for these employees on Sched-
more information on EFT. ule H (Form 1040). See Pub. 926 for more information.
Household employees. Youre not required to de- You must have an EIN to file Schedule H (Form 1040).
posit FUTA taxes for household employees unless you re- Electronic filing by reporting agents. Reporting
port their wages on Form 941, 943, or 944. See Pub. 926 agents filing Forms 940 for groups of taxpayers can file
for more information. them electronically. See the Reporting Agent discussion
When to deposit. Deposit the FUTA tax by the last in section 7 of Pub. 15-A.
day of the first month that follows the end of the quarter. If

Page 36 Publication 15 (2017)

15. Special Rules for Various Types of Services and Payments
Section references are to the Internal Revenue Code unless otherwise noted.
Special Classes of Employment and Treatment Under Employment Taxes
Special Types of Payments
Income Tax Withholding Social Security and FUTA
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)
Aliens, nonresident. See Pub. 515 and Pub. 519.
Aliens, resident:
1. Service performed in the U.S. Same as U.S. citizen. Same as U.S. citizen. Same as U.S. citizen.
(Exempt if any part of
service as crew member of
foreign vessel or aircraft is
performed outside U.S.)
2. Service performed outside U.S. Withhold Taxable if (1) working for Exempt unless on or in
an American employer or connection with an
(2) an American employer American vessel or aircraft
by agreement covers U.S. and either performed under
citizens and residents contract made in U.S., or
employed by its foreign alien is employed on such
affiliates. vessel or aircraft when it
touches U.S. port.
Cafeteria plan benefits under section 125. If employee chooses cash, subject to all employment taxes. If employee chooses another
benefit, the treatment is the same as if the benefit was provided outside the plan. See Pub.
15-B for more information.
Deceased worker:
1. Wages paid to beneficiary or estate in Exempt Taxable Taxable
same calendar year as worker's death.
See the Instructions for Forms W-2 and
W-3 for details.
2. Wages paid to beneficiary or estate Exempt Exempt Exempt
after calendar year of worker's death.
Dependent care assistance programs. Exempt to the extent it is reasonable to believe amounts are excludable from gross
income under section 129.
Disabled worker's wages paid after year in Withhold Exempt, if worker didn't Taxable
which worker became entitled to disability perform any service for
insurance benefits under the Social Security employer during period for
Act. which payment is made.
Employee business expense
reimbursement:
1. Accountable plan.
a. Amounts not exceeding specified Exempt Exempt Exempt
government rate for per diem or
standard mileage.
b. Amounts in excess of specified Withhold Taxable Taxable
government rate for per diem or
standard mileage.
2. Nonaccountable plan. See section 5 for Withhold Taxable Taxable
details.
Family employees:
1. Child employed by parent (or Withhold Exempt until age 18; age Exempt until age 21
partnership in which each partner is a 21 for domestic service.
parent of the child).
2. Parent employed by child. Withhold Taxable if in course of the Exempt
son's or daughter's
business. For domestic
services, see section 3.
3. Spouse employed by spouse. Withhold Taxable if in course of Exempt
spouse's business.
See section 3 for more information.
Fishing and related activities. See Pub. 334.
Foreign governments and international Exempt Exempt Exempt
organizations.

Publication 15 (2017) Page 37

 Special Classes of Employment and Treatment Under Employment Taxes
Special Types of Payments
Income Tax Withholding Social Security and FUTA
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)
Foreign service by U.S. citizens:
1. As U.S. government employees. Withhold Same as within U.S. Exempt
2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on
employers and other private employers. (1) it is reasonable to believe American employer by American vessel or aircraft
employee is entitled to agreement covers U.S. and work is performed
exclusion from income under citizens employed by its under contract made in U.S.
section 911 or (2) the foreign affiliates or (2) U.S. or worker is employed on
employer is required by law citizen works for American vessel when it touches U.S.
of the foreign country to employer. port or (2) U.S. citizen works
withhold income tax on such for American employer
payment. (except in a contiguous
country with which the U.S.
has an agreement for
unemployment
compensation) or in the U.S.
Virgin Islands.
Fringe benefits. Taxable on excess of fair market value of the benefit over the sum of an amount paid for it
by the employee and any amount excludable by law. However, special valuation rules may
apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for
social security, Medicare, and FUTA taxes. See Pub. 15-B for details.
Government employment:
State/local governments and political
subdivisions, employees of:
1. Salaries and wages (includes payments Withhold Generally, taxable for (1) Exempt
to most elected and appointed officials.) services performed by
See chapter 3 of Pub. 963. employees who are either
(a) covered under a
section 218 agreement or
(b) not covered under a
section 218 agreement
and not a member of a
public retirement system
(mandatory social security
and Medicare coverage),
and (2) (for Medicare tax
only) for services
performed by employees
hired or rehired after
3/31/86 who aren't covered
under a section 218
agreement or the
mandatory social security
provisions, unless
specifically excluded by
law. See Pub. 963.
2. Election workers. Election individuals Exempt Taxable if paid $1,800 or Exempt
are workers who are employed to more in 2017 (lesser
perform services for state or local amount if specified by a
governments at election booths in section 218 social security
connection with national, state, or local agreement). See Revenue
elections. Ruling 2000-6.
Note. File Form W-2 for payments of
$600 or more even if no social security,
or Medicare taxes were withheld.
3. Emergency workers. Emergency Withhold Exempt if serving on a Exempt
workers who were hired on a temporary temporary basis in case of
basis in response to a specific fire, storm, snow,
unforeseen emergency and aren't earthquake, flood, or
intended to become permanent similar emergency.
employees.
U.S. federal government employees. Withhold Taxable for Medicare. Exempt
Taxable for social security
unless hired before 1984.
See section 3121(b)(5).

Page 38 Publication 15 (2017)

 Special Classes of Employment and Treatment Under Employment Taxes
Special Types of Payments
Income Tax Withholding Social Security and FUTA
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)
Homeworkers (industrial, cottage
industry):
1. Common law employees. Withhold Taxable Taxable
2. Statutory employees. See section 2 for Exempt Taxable if paid $100 or Exempt
details. more in cash in a year.
Hospital employees:
1. Interns. Withhold Taxable Exempt
2. Patients. Withhold Taxable (Exempt for state Exempt
or local government
hospitals.)
Household employees:
1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $2,000 or Taxable if employer paid
Farmers, see Pub. 51. employer and employee more in cash in 2017. total cash wages of $1,000
agree). Exempt if performed by an or more in any quarter in the
individual under age 18 current or preceding
during any portion of the calendar year.
calendar year and isn't the
principal occupation of the
employee.
2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid
fraternities, and sororities. employer and employee student; also exempt if total cash wages of $1,000
agree). employee is paid less than or more in any quarter in the
$100 in a year by an current or preceding
income-tax-exempt calendar year.
employer.
Insurance for employees:
1. Accident and health insurance Exempt (except 2% Exempt Exempt
premiums under a plan or system for shareholder-employees of S
employees and their dependents corporations).
generally or for a class or classes of
employees and their dependents.
2. Group-term life insurance costs. See Exempt Exempt, except for the Exempt
Pub. 15-B for details cost of group-term life
insurance includible in the
employee's gross income.
Special rules apply for
former employees.
Insurance agents or solicitors:
1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee
under common law. See under common law and (2)
section 2. not paid solely by
commissions.
2. Other salesperson of life, casualty, etc., Withhold only if employee Taxable only if employee Taxable if (1) employee
insurance. under common law. under common law. under common law and (2)
not paid solely by
commissions.
Interest on loans with belowmarket See Pub. 15-A.
interest rates (foregone interest and deemed
original issue discount).
Leavesharing plans: Amounts paid to an Withhold Taxable Taxable
employee under a leave-sharing plan.
Newspaper carriers and vendors: Exempt (withhold if both Exempt Exempt
Newspaper carriers under age 18; newspaper employer and employee
and magazine vendors buying at fixed prices voluntarily agree).
and retaining receipts from sales to
customers. See Pub. 15-A for information on
statutory nonemployee status.

Publication 15 (2017) Page 39

 Special Classes of Employment and Treatment Under Employment Taxes
Special Types of Payments
Income Tax Withholding Social Security and FUTA
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)
Noncash payments:
1. For household work, agricultural labor, Exempt (withhold if both Exempt Exempt
and service not in the course of the employer and employee
employer's trade or business. voluntarily agree).
2. To certain retail commission Optional with employer, Taxable Taxable
salespersons ordinarily paid solely on a except to the extent
cash commission basis. employee's supplemental
wages during the year
exceed $1 million.
Nonprofit organizations. See Pub. 15-A.
Officers or shareholders of an S Withhold Taxable Taxable
Corporation: Distributions and other
payments by an S corporation to a corporate
officer or shareholder must be treated as
wages to the extent the amounts are
reasonable compensation for services to the
corporation by an employee. See the
Instructions for Form 1120S.
Partners: Payments to general or limited Exempt Exempt Exempt
partners of a partnership. See Pub. 541 for
partner reporting rules.
Railroads: Payments subject to the Railroad Withhold Exempt Exempt
Retirement Act. See Pub. 915 for more details.
Religious exemptions. See Pub. 15-A and Pub. 517.
Retirement and pension plans:
1. Employer contributions to a qualified Exempt Exempt Exempt
plan.
2. Elective employee contributions and Generally exempt, but see Taxable Taxable
deferrals to a plan containing a qualified section 402(g) for limitation.
cash or deferred compensation
arrangement (for example, 401(k)).
3. Employer contributions to individual Generally exempt, but see Exempt, except for amounts contributed under a salary
retirement accounts under simplified section 402(g) for salary reduction SEP agreement.
employee pension plan (SEP). reduction SEP limitation.
4. Employer contributions to section Generally exempt, but see Taxable if paid through a salary reduction agreement
403(b) annuities. section 402(g) for limitation. (written or otherwise).
5. Employee salary reduction contributions Exempt Taxable Taxable
to a SIMPLE retirement account.
6. Distributions from qualified retirement Withhold, but recipient may Exempt Exempt
and pension plans and section 403(b) elect exemption on Form
annuities. See Pub. 15-A for information W-4P in certain cases;
on pensions, annuities, and employer mandatory 20% withholding
contributions to nonqualified deferred applies to an eligible rollover
compensation arrangements. distribution that isn't a direct
rollover; exempt for direct
rollover. See Pub. 15-A.
7. Employer contributions to a section Generally exempt but see Taxable Taxable
457(b) plan. section 402(g) limitation.
8. Employee salary reduction contributions Generally exempt but see Taxable Taxable
to a section 457(b) plan. section 402(g) salary
reduction limitation.
Salespersons:
1. Common law employees. Withhold Taxable Taxable
2. Statutory employees. Exempt Taxable Taxable, except for full-time
life insurance sales agents.
3. Statutory nonemployees (qualified real Exempt Exempt Exempt
estate agents, direct sellers, and certain
companion sitters). See Pub. 15-A for
details.

Page 40 Publication 15 (2017)

 Special Classes of Employment and Treatment Under Employment Taxes
Special Types of Payments
Income Tax Withholding Social Security and FUTA
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)
Scholarships and fellowship grants Withhold Taxability depends on the nature of the employment and
(includible in income under section the status of the organization. See Students, scholars,
117(c)). trainees, teachers, etc. below.
Severance or dismissal pay. Withhold Taxable Taxable
Service not in the course of the Withhold only if employee Taxable if employee Taxable only if employee
employer's trade or business (other than earns $50 or more in cash in receives $100 or more in earns $50 or more in cash in
on a farm operated for profit or for a quarter and works on 24 or cash in a calendar year. a quarter and works on 24
household employment in private homes). more different days in that or more different days in
quarter or in the preceding that quarter or in the
quarter. preceding quarter.
Sick pay. See Pub. 15-A for more information. Withhold Exempt after end of 6 calendar months after the calendar
month employee last worked for employer.
Students, scholars, trainees, teachers,
etc.:
1. Student enrolled and regularly attending
classes, performing services for:
a. Private school, college, or Withhold Exempt Exempt
university.
b. Auxiliary nonprofit organization Withhold Exempt unless services Exempt
operated for and controlled by are covered by a section
school, college, or university. 218 (Social Security Act)
agreement.
c. Public school, college, or Withhold Exempt unless services Exempt
university. are covered by a section
218 (Social Security Act)
agreement.
2. Full-time student performing service for Withhold Taxable Exempt unless program was
academic credit, combining instruction established for or on behalf
with work experience as an integral part of an employer or group of
of the program. employers.
3. Student nurse performing part-time Withhold Exempt Exempt
services for nominal earnings at hospital
as incidental part of training.
4. Student employed by organized camps. Withhold Taxable Exempt
5. Student, scholar, trainee, teacher, etc., Withhold unless excepted by Exempt if service is performed for purpose specified in
as nonimmigrant alien under section regulations. section 101(a)(15)(F), (J), (M), or (Q) of Immigration and
101(a)(15)(F), (J), (M), or (Q) of Nationality Act. However, these taxes may apply if the
Immigration and Nationality Act (that is, employee becomes a resident alien. See the special
aliens holding F-1, J-1, M-1, or Q-1 residency tests for exempt individuals in chapter 1 of Pub.
visas). 519.
Supplemental unemployment Withhold Exempt under certain conditions. See Pub. 15-A.
compensation plan benefits.
Tips:
1. If $20 or more in a month. Withhold Taxable Taxable for all tips reported
in writing to employer.
2. If less than $20 in a month. See section Exempt Exempt Exempt
6 for more information.
Worker's compensation. Exempt Exempt Exempt

Publication 15 (2017) Page 41

 employer so the employer can confirm that the payments
16. Third Party Payer are being made on its behalf.

Arrangements Reporting agent. A reporting agent is a type of PSP. A

reporting agent helps administer payroll and payroll rela-
ted tax duties on behalf of the employer, including authori-
An employer may outsource some or all of its federal em- zation to electronically sign and file forms set forth on
ployment tax withholding, reporting and payment obliga- Form 8655. An employer uses Form 8655 to authorize a
tions. An employer who outsources payroll and related tax reporting agent to perform functions on behalf of the em-
duties (that is, withholding, reporting, and paying over so- ployer. A reporting agent performs these functions using
cial security, Medicare, FUTA, and income taxes) to a the EIN of the employer. A reporting agent isn't liable as
third party payer, generally will remain responsible for either an employer or an agent of the employer for the em-
those duties, including liability for the taxes. However, see ployers employment taxes. If an employer is using a re-
Certified professional employer organization (CPEO), porting agent to perform its tax duties, the employer re-
later, for an exception. mains liable for its employment obligations, including
If an employer outsources some or all of its payroll re- liability for employment taxes.
sponsibilities, the employer should consider the following A reporting agent must use EFTPS to make federal tax
information. deposits on behalf of an employer. The employer has ac-
cess to EFTPS to confirm federal tax deposits were made
The employer remains responsible for federal tax de- on its behalf.
posits and other federal tax payments even though the For more information on reporting agents, see Revenue
employer may forward the tax amounts to the third Procedure 2012-32, 2012-34 I.R.B. 267, at IRS.gov/irb/
party payer to make the deposits and payments. If the 2012-34_IRB/ar08.html and Pub. 1474, Technical Specifi-
third party fails to make the deposits and payments, cations Guide for Reporting Agent Authorization and Fed-
the IRS may assess penalties and interest on the em- eral Tax Depositors.
ployers account. As the employer, you may be liable
for all taxes, penalties, and interest due. The employer Agent with an approved Form 2678. An agent with an
may also be held personally liable for certain unpaid approved Form 2678 helps administer payroll and related
federal taxes. tax duties on behalf of the employer. An agent authorized
If the employers account has any issues, the IRS will under section 3504 may pay wages or compensation to
send correspondence to the employer at the address some or all of the employees of an employer, prepare and
of record. We strongly recommend that the employer file employment tax returns as set forth on Form 2678,
maintain its address as the address of record with the prepare Form W-2, and make federal tax deposits and
IRS. Having correspondence sent to the address of other federal tax payments. An employer uses Form 2678
the third party payer may significantly limit the em- to request authorization to appoint an agent to perform
ployers ability to be informed about tax matters involv- functions on behalf of the employer. An agent with an ap-
ing the employers business. proved Form 2678 is authorized to perform these func-
tions using its own EIN. The agent files a Schedule R
The following are common third party payers who an (Form 941) to allocate wages and taxes to the employers
employer may contract with to perform payroll and related it represents as an agent.
tax duties. If an employer is using an agent with an approved Form
2678 to perform its tax duties, the agent and the employer
Payroll service provider (PSP).
are jointly liable for the employment taxes and related tax
Reporting agent. duties for which the agent is authorized to perform.
Agent with approved Form 2678. Form 2678 doesn't apply to FUTA taxes reportable on
Form 940 unless the employer is a home care service re-
Payer designated under section 3504. cipient receiving home care services through a program
Certified Professional Employer Organization. administered by a federal, state, or local government
agency.
Payroll service provider (PSP). A PSP helps adminis- For more information on an agent with an approved
ter payroll and payroll related tax duties on behalf of the Form 2678, see Revenue Procedure 2013-39, 2013-52
employer. A PSP may prepare paychecks for employees, I.R.B. 830, at IRS.gov/irb/2013-52_IRB/ar15.html.
prepare and file employment tax returns, prepare Form
W-2, and make federal tax deposits and other federal tax Payer designated under section 3504. In certain cir-
payments. A PSP performs these functions using the EIN cumstances, the IRS may designate a third party payer to
of the employer. A PSP isn't liable as either an employer perform the acts of an employer. The IRS will designate a
or an agent of the employer for the employers employ- third party payer on behalf of an employer if the third party
ment taxes. If an employer is using a PSP to perform its has a service agreement with the employer. A service
tax duties, the employer remains liable for its employment agreement is an agreement between the third party payer
tax obligations, including liability for employment taxes. and an employer in which the third party payer (1) asserts
An employer who uses a PSP should ensure the PSP is it is the employer of individuals performing services for the
using EFTPS to make federal tax deposits on behalf of the employer; (2) pays wages to the individuals that perform

Page 42 Publication 15 (2017)

services for the employer; and (3) assumes responsibility based on the number of withholding allowances claimed
to withhold, report, and pay federal employment taxes for on the Form W-4 and the amount of wages, find the
the wages it pays to the individuals that perform services amount of income tax to withhold. If your employee is
for the employer. claiming more than 10 withholding allowances, see below.
A payer designated under section 3504 performs tax
If you can't use the wage bracket tables because wa-
duties under the service agreement using its own EIN. If
ges exceed the amount shown in the last bracket of the ta-
the IRS designates a third party payer under section 3504,
ble, use the percentage method of withholding described
the designated payer and the employer are jointly liable
below. Be sure to reduce wages by the amount of total
for the employment taxes and related tax duties for which
withholding allowances in Table 5 before using the per-
the third party payer is designated.
centage method tables (pages 4546).
For more information on a payer designated under sec-
tion 3504, see Regulations section 31.3504-2. Adjusting wage bracket withholding for employees
claiming more than 10 withholding allowances. The
Certified professional employer organization
wage bracket tables can be used if an employee claims
(CPEO). The Tax Increase Prevention Act of 2014 re-
up to 10 allowances. More than 10 allowances may be
quired the IRS to establish a voluntary certification pro-
claimed because of the special withholding allowance, ad-
gram for professional employer organizations (PEOs).
ditional allowances for deductions and credits, and the
PEOs handle various payroll administration and tax re-
system itself.
porting responsibilities for their business clients and are
Adapt the tables to more than 10 allowances as fol-
typically paid a fee based on payroll costs. To become
lows:
and remain certified under the certification program, certi-
fied professional employer organizations (CPEOs) must 1. Multiply the number of withholding allowances over
meet tax status, background, experience, business loca- 10 by the allowance value for the payroll period. The
tion, financial reporting, bonding, and other requirements allowance values are in Table 5, later.
described in sections 3511 and 7705 and related pub-
2. Subtract the result from the employee's wages.
lished guidance. The IRS began accepting applications
for PEO certification in July 2016. Certification as a CPEO 3. On this amount, find and withhold the tax in the col-
affects the employment tax liabilities of both the CPEO umn for 10 allowances.
and its customers. A CPEO is generally treated as the em-
ployer of any individual performing services for a cus- This is a voluntary method. If you use the wage bracket
tomer of the CPEO and covered by a contract described tables, you may continue to withhold the amount in the
in section 7705(e)(2) between the CPEO and the cus- 10 column when your employee has more than 10 allow-
tomer (CPEO contract), but only for wages and other com- ances, using the method above. You can also use any
pensation paid to the individual by the CPEO. However, other method described next.
with respect to certain employees covered by a CPEO
contract, a customer may also be treated as an employer Percentage Method
of the employees and, consequently, may also be liable
for federal employment taxes imposed on wages and If you don't want to use the wage bracket tables on pages
other compensation paid by the CPEO to such employ- 4766 to figure how much income tax to withhold, you can
ees. For more information, visit IRS.gov and enter CPEO use a percentage computation based on Table 5, later,
in the search box. and the appropriate rate table. This method works for any
number of withholding allowances the employee claims
and any amount of wages.
17. How To Use the Income Use these steps to figure the income tax to withhold un-
der the percentage method.
Tax Withholding Tables 1. Multiply one withholding allowance for your payroll
period (see Table 5, later) by the number of allowan-
There are several ways to figure income tax withholding.
ces the employee claims.
The following methods of withholding are based on the in-
formation you get from your employees on Form W-4. See 2. Subtract that amount from the employee's wages.
section 9 for more information on Form W-4.
3. Determine the amount to withhold from the appropri-
Adjustments aren't required when there will be ate table on pages 4546.
TIP more than the usual number of pay periods, for
example, 27 biweekly pay dates instead of 26.

Wage Bracket Method

Under the wage bracket method, find the proper table (on
pages 4766) for your payroll period and the employee's
marital status as shown on his or her Form W-4. Then,

Publication 15 (2017) Page 43

Table 5. Percentage Method2017 Amount Annual income tax withholding. Figure the income tax
for One Withholding Allowance to withhold on annual wages under the Percentage
Method for an annual payroll period. Then prorate the tax
Payroll Period One Withholding back to the payroll period.
Allowance
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . $ 77.90 Example. A married person claims four withholding al-
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . 155.80 lowances. She is paid $1,000 a week. Multiply the weekly
Semimonthly . . . . . . . . . . . . . . . . . . . . . . 168.80 wages by 52 weeks to figure the annual wage of $52,000.
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . 337.50 Subtract $16,200 (the value of four withholding allowan-
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . 1,012.50 ces for 2017) for a balance of $35,800. Using the table for
Semiannually . . . . . . . . . . . . . . . . . . . . . . 2,025.00 the annual payroll period on page 46, $3,140 is withheld.
Annually . . . . . . . . . . . . . . . . . . . . . . . . . 4,050.00 Divide the annual tax by 52. The weekly income tax to
Daily or miscellaneous (each day of the payroll withhold is $60.38.
period) . . . . . . . . . . . . . . . . . . . . . . . . . . 15.60

Alternative Methods of Income Tax

Example. An unmarried employee is paid $800 Withholding
weekly. This employee has in effect a Form W-4 claiming
two withholding allowances. Using the percentage Rather than the Wage Bracket Method or Percentage
method, figure the income tax to withhold as follows: Method described in this section, you can use an alterna-
tive method to withhold income tax. Pub. 15-A describes
1. Total wage payment . . . . . . . . . . . $800.00 these alternative methods and contains:
2. One allowance . . . . . . . . . . . . . . $77.90
Formula tables for percentage method withholding (for
3. Allowances claimed on Form W-4 . . 2
automated payroll systems),
4. Multiply line 2 by line 3 . . . . . . . . . $155.80
5 Amount subject to withholding Wage bracket percentage method tables (for automa-
(subtract line 4 from line 1) . . . . . . . $644.20 ted payroll systems), and
6. Tax to be withheld on $644.20 from
Table 1single person, page 45 . . . $81.03 Combined income, social security, and Medicare tax
withholding tables.
To figure the income tax to withhold, you may reduce
Some of the alternative methods explained in Pub.
the last digit of the wages to zero, or figure the wages to
15-A are annualized wages, average estimated wages,
the nearest dollar.
cumulative wages, and part-year employment.

Page 44 Publication 15 (2017)

 Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2017)

TABLE 1WEEKLY Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $ 44 . . . . . . . . . . $0 Not over $166 . . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$44 $224 . . $0.00 plus 10% $44 $166 $525 . . $0.00 plus 10% $166
$224 $774 . . $18.00 plus 15% $224 $525 $1,626 . . $35.90 plus 15% $525
$774 $1,812 . . $100.50 plus 25% $774 $1,626 $3,111 . . $201.05 plus 25% $1,626
$1,812 $3,730 . . $360.00 plus 28% $1,812 $3,111 $4,654 . . $572.30 plus 28% $3,111
$3,730 $8,058 . . $897.04 plus 33% $3,730 $4,654 $8,180 . . $1,004.34 plus 33% $4,654
$8,058 $8,090 . . $2,325.28 plus 35% $8,058 $8,180 $9,218 . . $2,167.92 plus 35% $8,180
$8,090 . . . . . . . . . . . . $2,336.48 plus 39.6% $8,090 $9,218 . . . . . . . . . . . . $2,531.22 plus 39.6% $9,218
TABLE 2BIWEEKLY Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $88 . . . . . . . . . . $0 Not over $333 . . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$88 $447 . . $0.00 plus 10% $88 $333 $1,050 . . $0.00 plus 10% $333
$447 $1,548 . . $35.90 plus 15% $447 $1,050 $3,252 . . $71.70 plus 15% $1,050
$1,548 $3,623 . . $201.05 plus 25% $1,548 $3,252 $6,221 . . $402.00 plus 25% $3,252
$3,623 $7,460 . . $719.80 plus 28% $3,623 $6,221 $9,308 . . $1,144.25 plus 28% $6,221
$7,460 $16,115 . . $1,794.16 plus 33% $7,460 $9,308 $16,360 . . $2,008.61 plus 33% $9,308
$16,115 $16,181 . . $4,650.31 plus 35% $16,115 $16,360 $18,437 . . $4,335.77 plus 35% $16,360
$16,181 . . . . . . . . . . . . $4,673.41 plus 39.6% $16,181 $18,437 . . . . . . . . . . . . $5,062.72 plus 39.6% $18,437
TABLE 3SEMIMONTHLY Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $96 . . . . . . . . . . $0 Not over $360 . . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$96 $484 . . $0.00 plus 10% $96 $360 $1,138 . . $0.00 plus 10% $360
$484 $1,677 . . $38.80 plus 15% $484 $1,138 $3,523 . . $77.80 plus 15% $1,138
$1,677 $3,925 . . $217.75 plus 25% $1,677 $3,523 $6,740 . . $435.55 plus 25% $3,523
$3,925 $8,081 . . $779.75 plus 28% $3,925 $6,740 $10,083 . . $1,239.80 plus 28% $6,740
$8,081 $17,458 . . $1,943.43 plus 33% $8,081 $10,083 $17,723 . . $2,175.84 plus 33% $10,083
$17,458 $17,529 . . $5,037.84 plus 35% $17,458 $17,723 $19,973 . . $4,697.04 plus 35% $17,723
$17,529 . . . . . . . . . . . . $5,062.69 plus 39.6% $17,529 $19,973 . . . . . . . . . . . . $5,484.54 plus 39.6% $19,973
TABLE 4MONTHLY Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $192 . . . . . . . . . $0 Not over $721 . . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$192 $969 . . $0.00 plus 10% $192 $721 $2,275 . . $0.00 plus 10% $721
$969 $3,354 . . $77.70 plus 15% $969 $2,275 $7,046 . . $155.40 plus 15% $2,275
$3,354 $7,850 . . $435.45 plus 25% $3,354 $7,046 $13,479 . . $871.05 plus 25% $7,046
$7,850 $16,163 . . $1,559.45 plus 28% $7,850 $13,479 $20,167 . . $2,479.30 plus 28% $13,479
$16,163 $34,917 . . $3,887.09 plus 33% $16,163 $20,167 $35,446 . . $4,351.94 plus 33% $20,167
$34,917 $35,058 . . $10,075.91 plus 35% $34,917 $35,446 $39,946 . . $9,394.01 plus 35% $35,446
$35,058 . . . . . . . . . . . . $10,125.26 plus 39.6% $35,058 $39,946 . . . . . . . . . . . . $10,969.01 plus 39.6% $39,946

Publication 15 (2017) Page 45

 Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2017)

TABLE 5QUARTERLY Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $575 . . . . . . . . . $0 Not over $2,163 . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$575 $2,906 . . $0.00 plus 10% $575 $2,163 $6,825 . . $0.00 plus 10% $2,163
$2,906 $10,063 . . $233.10 plus 15% $2,906 $6,825 $21,138 . . $466.20 plus 15% $6,825
$10,063 $23,550 . . $1,306.65 plus 25% $10,063 $21,138 $40,438 . . $2,613.15 plus 25% $21,138
$23,550 $48,488 . . $4,678.40 plus 28% $23,550 $40,438 $60,500 . . $7,438.15 plus 28% $40,438
$48,488 $104,750 . . $11,661.04 plus 33% $48,488 $60,500 $106,338 . . $13,055.51 plus 33% $60,500
$104,750 $105,175 . . $30,227.50 plus 35% $104,750 $106,338 $119,838 . . $28,182.05 plus 35% $106,338
$105,175 . . . . . . . . . . . . $30,376.25 plus 39.6% $105,175 $119,838 . . . . . . . . . . . . $32,907.05 plus 39.6% $119,838
TABLE 6SEMIANNUAL Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $1,150 . . . . . . . . $0 Not over $4,325 . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$1,150 $5,813 . . $0.00 plus 10% $1,150 $4,325 $13,650 . . $0.00 plus 10% $4,325
$5,813 $20,125 . . $466.30 plus 15% $5,813 $13,650 $42,275 . . $932.50 plus 15% $13,650
$20,125 $47,100 . . $2,613.10 plus 25% $20,125 $42,275 $80,875 . . $5,226.25 plus 25% $42,275
$47,100 $96,975 . . $9,356.85 plus 28% $47,100 $80,875 $121,000 . . $14,876.25 plus 28% $80,875
$96,975 $209,500 . . $23,321.85 plus 33% $96,975 $121,000 $212,675 . . $26,111.25 plus 33% $121,000
$209,500 $210,350 . . $60,455.10 plus 35% $209,500 $212,675 $239,675 . . $56,364.00 plus 35% $212,675
$210,350 . . . . . . . . . . . . $60,752.60 plus 39.6% $210,350 $239,675 . . . . . . . . . . . . $65,814.00 plus 39.6% $239,675
TABLE 7ANNUAL Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting The amount of income tax (after subtracting The amount of income tax
withholding allowances) is: to withhold is: withholding allowances) is: to withhold is:
Not over $2,300 . . . . . . . . $0 Not over $8,650 . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$2,300 $11,625 . . $0.00 plus 10% $2,300 $8,650 $27,300 . . $0.00 plus 10% $8,650
$11,625 $40,250 . . $932.50 plus 15% $11,625 $27,300 $84,550 . . $1,865.00 plus 15% $27,300
$40,250 $94,200 . . $5,226.25 plus 25% $40,250 $84,550 $161,750 . . $10,452.50 plus 25% $84,550
$94,200 $193,950 . . $18,713.75 plus 28% $94,200 $161,750 $242,000 . . $29,752.50 plus 28% $161,750
$193,950 $419,000 . . $46,643.75 plus 33% $193,950 $242,000 $425,350 . . $52,222.50 plus 33% $242,000
$419,000 $420,700 . . $120,910.25 plus 35% $419,000 $425,350 $479,350 . . $112,728.00 plus 35% $425,350
$420,700 . . . . . . . . . . . . $121,505.25 plus 39.6% $420,700 $479,350 . . . . . . . . . . . . $131,628.00 plus 39.6% $479,350
TABLE 8DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person (including head of household) (b) MARRIED person

If the amount of wages If the amount of wages
(after subtracting (after subtracting
withholding allowances) withholding allowances)
divided by the number of The amount of income tax divided by the number of The amount of income tax
days in the payroll period is: to withhold per day is: days in the payroll period is: to withhold per day is:
Not over $8.80 . . . . . . . . . $0 Not over $33.30 . . . . . . . . $0
Over But not over of excess over Over But not over of excess over
$8.80 $44.70 . . $0.00 plus 10% $8.80 $33.30 $105.00 . . $0.00 plus 10% $33.30
$44.70 $154.80 . . $3.59 plus 15% $44.70 $105.00 $325.20 . . $7.17 plus 15% $105.00
$154.80 $362.30 . . $20.11 plus 25% $154.80 $325.20 $622.10 . . $40.20 plus 25% $325.20
$362.30 $746.00 . . $71.99 plus 28% $362.30 $622.10 $930.80 . . $114.43 plus 28% $622.10
$746.00 $1,611.50 . . $179.43 plus 33% $746.00 $930.80 $1,636.00 . . $200.87 plus 33% $930.80
$1,611.50 $1,618.10 . . $465.05 plus 35% $1,611.50 $1,636.00 $1,843.70 . . $433.59 plus 35% $1,636.00
$1,618.10 . . . . . . . . . . . . $467.36 plus 39.6% $1,618.10 $1,843.70 . . . . . . . . . . . . $506.29 plus 39.6% $1,843.70

Page 46 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
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 2 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 3 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 4 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 5 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 6 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 7 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 8 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 9 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 10 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 11 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 12 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 13 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 14 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 15 7 0 0 0 0 0 0 0 0 0
195 200 15 8 0 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 18 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 21 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 24 14 7 0 0 0 0 0 0 0 0
270 280 26 15 8 0 0 0 0 0 0 0 0
280 290 27 16 9 1 0 0 0 0 0 0 0
290 300 29 17 10 2 0 0 0 0 0 0 0
300 310 30 18 11 3 0 0 0 0 0 0 0
310 320 32 20 12 4 0 0 0 0 0 0 0
320 330 33 21 13 5 0 0 0 0 0 0 0
330 340 35 23 14 6 0 0 0 0 0 0 0
340 350 36 24 15 7 0 0 0 0 0 0 0
350 360 38 26 16 8 0 0 0 0 0 0 0
360 370 39 27 17 9 1 0 0 0 0 0 0
370 380 41 29 18 10 2 0 0 0 0 0 0
380 390 42 30 19 11 3 0 0 0 0 0 0
390 400 44 32 20 12 4 0 0 0 0 0 0
400 410 45 33 22 13 5 0 0 0 0 0 0
410 420 47 35 23 14 6 0 0 0 0 0 0
420 430 48 36 25 15 7 0 0 0 0 0 0
430 440 50 38 26 16 8 0 0 0 0 0 0
440 450 51 39 28 17 9 1 0 0 0 0 0
450 460 53 41 29 18 10 2 0 0 0 0 0
460 470 54 42 31 19 11 3 0 0 0 0 0
470 480 56 44 32 21 12 4 0 0 0 0 0
480 490 57 45 34 22 13 5 0 0 0 0 0
490 500 59 47 35 24 14 6 0 0 0 0 0
500 510 60 48 37 25 15 7 0 0 0 0 0
510 520 62 50 38 27 16 8 0 0 0 0 0
520 530 63 51 40 28 17 9 1 0 0 0 0
530 540 65 53 41 30 18 10 2 0 0 0 0
540 550 66 54 43 31 19 11 3 0 0 0 0
550 560 68 56 44 33 21 12 4 0 0 0 0
560 570 69 57 46 34 22 13 5 0 0 0 0
570 580 71 59 47 36 24 14 6 0 0 0 0
580 590 72 60 49 37 25 15 7 0 0 0 0
590 600 74 62 50 39 27 16 8 1 0 0 0

Publication 15 (2017) Page 47

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$600 $610 $75 $63 $52 $40 $28 $17 $9 $2 $0 $0 $0
610 620 77 65 53 42 30 18 10 3 0 0 0
620 630 78 66 55 43 31 20 11 4 0 0 0
630 640 80 68 56 45 33 21 12 5 0 0 0
640 650 81 69 58 46 34 23 13 6 0 0 0
650 660 83 71 59 48 36 24 14 7 0 0 0
660 670 84 72 61 49 37 26 15 8 0 0 0
670 680 86 74 62 51 39 27 16 9 1 0 0
680 690 87 75 64 52 40 29 17 10 2 0 0
690 700 89 77 65 54 42 30 19 11 3 0 0
700 710 90 78 67 55 43 32 20 12 4 0 0
710 720 92 80 68 57 45 33 22 13 5 0 0
720 730 93 81 70 58 46 35 23 14 6 0 0
730 740 95 83 71 60 48 36 25 15 7 0 0
740 750 96 84 73 61 49 38 26 16 8 0 0
750 760 98 86 74 63 51 39 28 17 9 1 0
760 770 99 87 76 64 52 41 29 18 10 2 0
770 780 101 89 77 66 54 42 31 19 11 3 0
780 790 103 90 79 67 55 44 32 20 12 4 0
790 800 106 92 80 69 57 45 34 22 13 5 0
800 810 108 93 82 70 58 47 35 23 14 6 0
810 820 111 95 83 72 60 48 37 25 15 7 0
820 830 113 96 85 73 61 50 38 26 16 8 0
830 840 116 98 86 75 63 51 40 28 17 9 1
840 850 118 99 88 76 64 53 41 29 18 10 2
850 860 121 101 89 78 66 54 43 31 19 11 3
860 870 123 104 91 79 67 56 44 32 21 12 4
870 880 126 106 92 81 69 57 46 34 22 13 5
880 890 128 109 94 82 70 59 47 35 24 14 6
890 900 131 111 95 84 72 60 49 37 25 15 7
900 910 133 114 97 85 73 62 50 38 27 16 8
910 920 136 116 98 87 75 63 52 40 28 17 9
920 930 138 119 100 88 76 65 53 41 30 18 10
930 940 141 121 102 90 78 66 55 43 31 20 11
940 950 143 124 104 91 79 68 56 44 33 21 12
950 960 146 126 107 93 81 69 58 46 34 23 13
960 970 148 129 109 94 82 71 59 47 36 24 14
970 980 151 131 112 96 84 72 61 49 37 26 15
980 990 153 134 114 97 85 74 62 50 39 27 16
990 1,000 156 136 117 99 87 75 64 52 40 29 17
1,000 1,010 158 139 119 100 88 77 65 53 42 30 18
1,010 1,020 161 141 122 102 90 78 67 55 43 32 20
1,020 1,030 163 144 124 105 91 80 68 56 45 33 21
1,030 1,040 166 146 127 107 93 81 70 58 46 35 23
1,040 1,050 168 149 129 110 94 83 71 59 48 36 24
1,050 1,060 171 151 132 112 96 84 73 61 49 38 26
1,060 1,070 173 154 134 115 97 86 74 62 51 39 27
1,070 1,080 176 156 137 117 99 87 76 64 52 41 29
1,080 1,090 178 159 139 120 100 89 77 65 54 42 30
1,090 1,100 181 161 142 122 103 90 79 67 55 44 32
1,100 1,110 183 164 144 125 105 92 80 68 57 45 33
1,110 1,120 186 166 147 127 108 93 82 70 58 47 35
1,120 1,130 188 169 149 130 110 95 83 71 60 48 36
1,130 1,140 191 171 152 132 113 96 85 73 61 50 38
1,140 1,150 193 174 154 135 115 98 86 74 63 51 39
1,150 1,160 196 176 157 137 118 99 88 76 64 53 41
1,160 1,170 198 179 159 140 120 101 89 77 66 54 42
1,170 1,180 201 181 162 142 123 103 91 79 67 56 44
1,180 1,190 203 184 164 145 125 106 92 80 69 57 45
1,190 1,200 206 186 167 147 128 108 94 82 70 59 47
1,200 1,210 208 189 169 150 130 111 95 83 72 60 48
1,210 1,220 211 191 172 152 133 113 97 85 73 62 50
1,220 1,230 213 194 174 155 135 116 98 86 75 63 51
1,230 1,240 216 196 177 157 138 118 100 88 76 65 53
1,240 1,250 218 199 179 160 140 121 101 89 78 66 54

$1,250 and over Use Table 1(a) for a SINGLE person on page 45. Also see the instructions on page 43.

Page 48 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $170 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
170 175 1 0 0 0 0 0 0 0 0 0 0
175 180 1 0 0 0 0 0 0 0 0 0 0
180 185 2 0 0 0 0 0 0 0 0 0 0
185 190 2 0 0 0 0 0 0 0 0 0 0
190 195 3 0 0 0 0 0 0 0 0 0 0
195 200 3 0 0 0 0 0 0 0 0 0 0
200 210 4 0 0 0 0 0 0 0 0 0 0
210 220 5 0 0 0 0 0 0 0 0 0 0
220 230 6 0 0 0 0 0 0 0 0 0 0
230 240 7 0 0 0 0 0 0 0 0 0 0
240 250 8 0 0 0 0 0 0 0 0 0 0
250 260 9 1 0 0 0 0 0 0 0 0 0
260 270 10 2 0 0 0 0 0 0 0 0 0
270 280 11 3 0 0 0 0 0 0 0 0 0
280 290 12 4 0 0 0 0 0 0 0 0 0
290 300 13 5 0 0 0 0 0 0 0 0 0
300 310 14 6 0 0 0 0 0 0 0 0 0
310 320 15 7 0 0 0 0 0 0 0 0 0
320 330 16 8 0 0 0 0 0 0 0 0 0
330 340 17 9 1 0 0 0 0 0 0 0 0
340 350 18 10 2 0 0 0 0 0 0 0 0
350 360 19 11 3 0 0 0 0 0 0 0 0
360 370 20 12 4 0 0 0 0 0 0 0 0
370 380 21 13 5 0 0 0 0 0 0 0 0
380 390 22 14 6 0 0 0 0 0 0 0 0
390 400 23 15 7 0 0 0 0 0 0 0 0
400 410 24 16 8 1 0 0 0 0 0 0 0
410 420 25 17 9 2 0 0 0 0 0 0 0
420 430 26 18 10 3 0 0 0 0 0 0 0
430 440 27 19 11 4 0 0 0 0 0 0 0
440 450 28 20 12 5 0 0 0 0 0 0 0
450 460 29 21 13 6 0 0 0 0 0 0 0
460 470 30 22 14 7 0 0 0 0 0 0 0
470 480 31 23 15 8 0 0 0 0 0 0 0
480 490 32 24 16 9 1 0 0 0 0 0 0
490 500 33 25 17 10 2 0 0 0 0 0 0
500 510 34 26 18 11 3 0 0 0 0 0 0
510 520 35 27 19 12 4 0 0 0 0 0 0
520 530 36 28 20 13 5 0 0 0 0 0 0
530 540 37 29 21 14 6 0 0 0 0 0 0
540 550 39 30 22 15 7 0 0 0 0 0 0
550 560 40 31 23 16 8 0 0 0 0 0 0
560 570 42 32 24 17 9 1 0 0 0 0 0
570 580 43 33 25 18 10 2 0 0 0 0 0
580 590 45 34 26 19 11 3 0 0 0 0 0
590 600 46 35 27 20 12 4 0 0 0 0 0
600 610 48 36 28 21 13 5 0 0 0 0 0
610 620 49 38 29 22 14 6 0 0 0 0 0
620 630 51 39 30 23 15 7 0 0 0 0 0
630 640 52 41 31 24 16 8 0 0 0 0 0
640 650 54 42 32 25 17 9 1 0 0 0 0
650 660 55 44 33 26 18 10 2 0 0 0 0
660 670 57 45 34 27 19 11 3 0 0 0 0
670 680 58 47 35 28 20 12 4 0 0 0 0
680 690 60 48 37 29 21 13 5 0 0 0 0
690 700 61 50 38 30 22 14 6 0 0 0 0
700 710 63 51 40 31 23 15 7 0 0 0 0
710 720 64 53 41 32 24 16 8 0 0 0 0
720 730 66 54 43 33 25 17 9 1 0 0 0
730 740 67 56 44 34 26 18 10 2 0 0 0
740 750 69 57 46 35 27 19 11 3 0 0 0
750 760 70 59 47 36 28 20 12 4 0 0 0
760 770 72 60 49 37 29 21 13 5 0 0 0
770 780 73 62 50 38 30 22 14 6 0 0 0
780 790 75 63 52 40 31 23 15 7 0 0 0
790 800 76 65 53 41 32 24 16 8 1 0 0

Publication 15 (2017) Page 49

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$800 $810 $78 $66 $55 $43 $33 $25 $17 $9 $2 $0 $0
810 820 79 68 56 44 34 26 18 10 3 0 0
820 830 81 69 58 46 35 27 19 11 4 0 0
830 840 82 71 59 47 36 28 20 12 5 0 0
840 850 84 72 61 49 37 29 21 13 6 0 0
850 860 85 74 62 50 39 30 22 14 7 0 0
860 870 87 75 64 52 40 31 23 15 8 0 0
870 880 88 77 65 53 42 32 24 16 9 1 0
880 890 90 78 67 55 43 33 25 17 10 2 0
890 900 91 80 68 56 45 34 26 18 11 3 0
900 910 93 81 70 58 46 35 27 19 12 4 0
910 920 94 83 71 59 48 36 28 20 13 5 0
920 930 96 84 73 61 49 37 29 21 14 6 0
930 940 97 86 74 62 51 39 30 22 15 7 0
940 950 99 87 76 64 52 40 31 23 16 8 0
950 960 100 89 77 65 54 42 32 24 17 9 1
960 970 102 90 79 67 55 43 33 25 18 10 2
970 980 103 92 80 68 57 45 34 26 19 11 3
980 990 105 93 82 70 58 46 35 27 20 12 4
990 1,000 106 95 83 71 60 48 36 28 21 13 5
1,000 1,010 108 96 85 73 61 49 38 29 22 14 6
1,010 1,020 109 98 86 74 63 51 39 30 23 15 7
1,020 1,030 111 99 88 76 64 52 41 31 24 16 8
1,030 1,040 112 101 89 77 66 54 42 32 25 17 9
1,040 1,050 114 102 91 79 67 55 44 33 26 18 10
1,050 1,060 115 104 92 80 69 57 45 34 27 19 11
1,060 1,070 117 105 94 82 70 58 47 35 28 20 12
1,070 1,080 118 107 95 83 72 60 48 37 29 21 13
1,080 1,090 120 108 97 85 73 61 50 38 30 22 14
1,090 1,100 121 110 98 86 75 63 51 40 31 23 15
1,100 1,110 123 111 100 88 76 64 53 41 32 24 16
1,110 1,120 124 113 101 89 78 66 54 43 33 25 17
1,120 1,130 126 114 103 91 79 67 56 44 34 26 18
1,130 1,140 127 116 104 92 81 69 57 46 35 27 19
1,140 1,150 129 117 106 94 82 70 59 47 36 28 20
1,150 1,160 130 119 107 95 84 72 60 49 37 29 21
1,160 1,170 132 120 109 97 85 73 62 50 38 30 22
1,170 1,180 133 122 110 98 87 75 63 52 40 31 23
1,180 1,190 135 123 112 100 88 76 65 53 41 32 24
1,190 1,200 136 125 113 101 90 78 66 55 43 33 25
1,200 1,210 138 126 115 103 91 79 68 56 44 34 26
1,210 1,220 139 128 116 104 93 81 69 58 46 35 27
1,220 1,230 141 129 118 106 94 82 71 59 47 36 28
1,230 1,240 142 131 119 107 96 84 72 61 49 37 29
1,240 1,250 144 132 121 109 97 85 74 62 50 39 30
1,250 1,260 145 134 122 110 99 87 75 64 52 40 31
1,260 1,270 147 135 124 112 100 88 77 65 53 42 32
1,270 1,280 148 137 125 113 102 90 78 67 55 43 33
1,280 1,290 150 138 127 115 103 91 80 68 56 45 34
1,290 1,300 151 140 128 116 105 93 81 70 58 46 35
1,300 1,310 153 141 130 118 106 94 83 71 59 48 36
1,310 1,320 154 143 131 119 108 96 84 73 61 49 38
1,320 1,330 156 144 133 121 109 97 86 74 62 51 39
1,330 1,340 157 146 134 122 111 99 87 76 64 52 41
1,340 1,350 159 147 136 124 112 100 89 77 65 54 42
1,350 1,360 160 149 137 125 114 102 90 79 67 55 44
1,360 1,370 162 150 139 127 115 103 92 80 68 57 45
1,370 1,380 163 152 140 128 117 105 93 82 70 58 47
1,380 1,390 165 153 142 130 118 106 95 83 71 60 48
1,390 1,400 166 155 143 131 120 108 96 85 73 61 50
1,400 1,410 168 156 145 133 121 109 98 86 74 63 51
1,410 1,420 169 158 146 134 123 111 99 88 76 64 53
1,420 1,430 171 159 148 136 124 112 101 89 77 66 54
1,430 1,440 172 161 149 137 126 114 102 91 79 67 56
1,440 1,450 174 162 151 139 127 115 104 92 80 69 57
1,450 1,460 175 164 152 140 129 117 105 94 82 70 59
1,460 1,470 177 165 154 142 130 118 107 95 83 72 60
1,470 1,480 178 167 155 143 132 120 108 97 85 73 62
1,480 1,490 180 168 157 145 133 121 110 98 86 75 63

$1,490 and over Use Table 1(b) for a MARRIED person on page 45. Also see the instructions on page 43.

Page 50 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsBIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 2 0 0 0 0 0 0 0 0 0 0
110 115 2 0 0 0 0 0 0 0 0 0 0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 3 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 4 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 5 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 6 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 7 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 8 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 9 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 10 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 11 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 12 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 13 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 14 0 0 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0 0 0
240 245 15 0 0 0 0 0 0 0 0 0 0
245 250 16 0 0 0 0 0 0 0 0 0 0
250 260 17 1 0 0 0 0 0 0 0 0 0
260 270 18 2 0 0 0 0 0 0 0 0 0
270 280 19 3 0 0 0 0 0 0 0 0 0
280 290 20 4 0 0 0 0 0 0 0 0 0
290 300 21 5 0 0 0 0 0 0 0 0 0
300 310 22 6 0 0 0 0 0 0 0 0 0
310 320 23 7 0 0 0 0 0 0 0 0 0
320 330 24 8 0 0 0 0 0 0 0 0 0
330 340 25 9 0 0 0 0 0 0 0 0 0
340 350 26 10 0 0 0 0 0 0 0 0 0
350 360 27 11 0 0 0 0 0 0 0 0 0
360 370 28 12 0 0 0 0 0 0 0 0 0
370 380 29 13 0 0 0 0 0 0 0 0 0
380 390 30 14 0 0 0 0 0 0 0 0 0
390 400 31 15 0 0 0 0 0 0 0 0 0
400 410 32 16 1 0 0 0 0 0 0 0 0
410 420 33 17 2 0 0 0 0 0 0 0 0
420 430 34 18 3 0 0 0 0 0 0 0 0
430 440 35 19 4 0 0 0 0 0 0 0 0
440 450 36 20 5 0 0 0 0 0 0 0 0
450 460 37 21 6 0 0 0 0 0 0 0 0
460 470 39 22 7 0 0 0 0 0 0 0 0
470 480 40 23 8 0 0 0 0 0 0 0 0
480 490 42 24 9 0 0 0 0 0 0 0 0
490 500 43 25 10 0 0 0 0 0 0 0 0
500 520 45 27 11 0 0 0 0 0 0 0 0
520 540 48 29 13 0 0 0 0 0 0 0 0
540 560 51 31 15 0 0 0 0 0 0 0 0
560 580 54 33 17 1 0 0 0 0 0 0 0
580 600 57 35 19 3 0 0 0 0 0 0 0
600 620 60 37 21 5 0 0 0 0 0 0 0
620 640 63 40 23 7 0 0 0 0 0 0 0
640 660 66 43 25 9 0 0 0 0 0 0 0
660 680 69 46 27 11 0 0 0 0 0 0 0
680 700 72 49 29 13 0 0 0 0 0 0 0
700 720 75 52 31 15 0 0 0 0 0 0 0
720 740 78 55 33 17 2 0 0 0 0 0 0
740 760 81 58 35 19 4 0 0 0 0 0 0
760 780 84 61 38 21 6 0 0 0 0 0 0
780 800 87 64 41 23 8 0 0 0 0 0 0

Publication 15 (2017) Page 51

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsBIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$800 $820 $90 $67 $44 $25 $10 $0 $0 $0 $0 $0 $0
820 840 93 70 47 27 12 0 0 0 0 0 0
840 860 96 73 50 29 14 0 0 0 0 0 0
860 880 99 76 53 31 16 0 0 0 0 0 0
880 900 102 79 56 33 18 2 0 0 0 0 0
900 920 105 82 59 35 20 4 0 0 0 0 0
920 940 108 85 62 38 22 6 0 0 0 0 0
940 960 111 88 65 41 24 8 0 0 0 0 0
960 980 114 91 68 44 26 10 0 0 0 0 0
980 1,000 117 94 71 47 28 12 0 0 0 0 0
1,000 1,020 120 97 74 50 30 14 0 0 0 0 0
1,020 1,040 123 100 77 53 32 16 1 0 0 0 0
1,040 1,060 126 103 80 56 34 18 3 0 0 0 0
1,060 1,080 129 106 83 59 36 20 5 0 0 0 0
1,080 1,100 132 109 86 62 39 22 7 0 0 0 0
1,100 1,120 135 112 89 65 42 24 9 0 0 0 0
1,120 1,140 138 115 92 68 45 26 11 0 0 0 0
1,140 1,160 141 118 95 71 48 28 13 0 0 0 0
1,160 1,180 144 121 98 74 51 30 15 0 0 0 0
1,180 1,200 147 124 101 77 54 32 17 1 0 0 0
1,200 1,220 150 127 104 80 57 34 19 3 0 0 0
1,220 1,240 153 130 107 83 60 36 21 5 0 0 0
1,240 1,260 156 133 110 86 63 39 23 7 0 0 0
1,260 1,280 159 136 113 89 66 42 25 9 0 0 0
1,280 1,300 162 139 116 92 69 45 27 11 0 0 0
1,300 1,320 165 142 119 95 72 48 29 13 0 0 0
1,320 1,340 168 145 122 98 75 51 31 15 0 0 0
1,340 1,360 171 148 125 101 78 54 33 17 2 0 0
1,360 1,380 174 151 128 104 81 57 35 19 4 0 0
1,380 1,400 177 154 131 107 84 60 37 21 6 0 0
1,400 1,420 180 157 134 110 87 63 40 23 8 0 0
1,420 1,440 183 160 137 113 90 66 43 25 10 0 0
1,440 1,460 186 163 140 116 93 69 46 27 12 0 0
1,460 1,480 189 166 143 119 96 72 49 29 14 0 0
1,480 1,500 192 169 146 122 99 75 52 31 16 0 0
1,500 1,520 195 172 149 125 102 78 55 33 18 2 0
1,520 1,540 198 175 152 128 105 81 58 35 20 4 0
1,540 1,560 201 178 155 131 108 84 61 38 22 6 0
1,560 1,580 206 181 158 134 111 87 64 41 24 8 0
1,580 1,600 211 184 161 137 114 90 67 44 26 10 0
1,600 1,620 216 187 164 140 117 93 70 47 28 12 0
1,620 1,640 221 190 167 143 120 96 73 50 30 14 0
1,640 1,660 226 193 170 146 123 99 76 53 32 16 0
1,660 1,680 231 196 173 149 126 102 79 56 34 18 2
1,680 1,700 236 199 176 152 129 105 82 59 36 20 4
1,700 1,720 241 203 179 155 132 108 85 62 38 22 6
1,720 1,740 246 208 182 158 135 111 88 65 41 24 8
1,740 1,760 251 213 185 161 138 114 91 68 44 26 10
1,760 1,780 256 218 188 164 141 117 94 71 47 28 12
1,780 1,800 261 223 191 167 144 120 97 74 50 30 14
1,800 1,820 266 228 194 170 147 123 100 77 53 32 16
1,820 1,840 271 233 197 173 150 126 103 80 56 34 18
1,840 1,860 276 238 200 176 153 129 106 83 59 36 20
1,860 1,880 281 243 204 179 156 132 109 86 62 39 22
1,880 1,900 286 248 209 182 159 135 112 89 65 42 24
1,900 1,920 291 253 214 185 162 138 115 92 68 45 26
1,920 1,940 296 258 219 188 165 141 118 95 71 48 28
1,940 1,960 301 263 224 191 168 144 121 98 74 51 30
1,960 1,980 306 268 229 194 171 147 124 101 77 54 32
1,980 2,000 311 273 234 197 174 150 127 104 80 57 34
2,000 2,020 316 278 239 200 177 153 130 107 83 60 37
2,020 2,040 321 283 244 205 180 156 133 110 86 63 40
2,040 2,060 326 288 249 210 183 159 136 113 89 66 43
2,060 2,080 331 293 254 215 186 162 139 116 92 69 46
2,080 2,100 336 298 259 220 189 165 142 119 95 72 49

$2,100 and over Use Table 2(a) for a SINGLE person on page 45. Also see the instructions on page 43.

Page 52 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsBIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
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 1 0 0 0 0 0 0 0
820 840 50 34 19 3 0 0 0 0 0 0 0
840 860 52 36 21 5 0 0 0 0 0 0 0
860 880 54 38 23 7 0 0 0 0 0 0 0
880 900 56 40 25 9 0 0 0 0 0 0 0
900 920 58 42 27 11 0 0 0 0 0 0 0
920 940 60 44 29 13 0 0 0 0 0 0 0
940 960 62 46 31 15 0 0 0 0 0 0 0
960 980 64 48 33 17 1 0 0 0 0 0 0
980 1,000 66 50 35 19 3 0 0 0 0 0 0
1,000 1,020 68 52 37 21 5 0 0 0 0 0 0
1,020 1,040 70 54 39 23 7 0 0 0 0 0 0
1,040 1,060 72 56 41 25 9 0 0 0 0 0 0
1,060 1,080 75 58 43 27 11 0 0 0 0 0 0
1,080 1,100 78 60 45 29 13 0 0 0 0 0 0
1,100 1,120 81 62 47 31 15 0 0 0 0 0 0
1,120 1,140 84 64 49 33 17 2 0 0 0 0 0
1,140 1,160 87 66 51 35 19 4 0 0 0 0 0
1,160 1,180 90 68 53 37 21 6 0 0 0 0 0
1,180 1,200 93 70 55 39 23 8 0 0 0 0 0
1,200 1,220 96 72 57 41 25 10 0 0 0 0 0
1,220 1,240 99 75 59 43 27 12 0 0 0 0 0
1,240 1,260 102 78 61 45 29 14 0 0 0 0 0
1,260 1,280 105 81 63 47 31 16 0 0 0 0 0
1,280 1,300 108 84 65 49 33 18 2 0 0 0 0
1,300 1,320 111 87 67 51 35 20 4 0 0 0 0
1,320 1,340 114 90 69 53 37 22 6 0 0 0 0
1,340 1,360 117 93 71 55 39 24 8 0 0 0 0
1,360 1,380 120 96 73 57 41 26 10 0 0 0 0
1,380 1,400 123 99 76 59 43 28 12 0 0 0 0
1,400 1,420 126 102 79 61 45 30 14 0 0 0 0
1,420 1,440 129 105 82 63 47 32 16 1 0 0 0
1,440 1,460 132 108 85 65 49 34 18 3 0 0 0
1,460 1,480 135 111 88 67 51 36 20 5 0 0 0
1,480 1,500 138 114 91 69 53 38 22 7 0 0 0

Publication 15 (2017) Page 53

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsBIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$1,500 $1,520 $141 $117 $94 $71 $55 $40 $24 $9 $0 $0 $0
1,520 1,540 144 120 97 74 57 42 26 11 0 0 0
1,540 1,560 147 123 100 77 59 44 28 13 0 0 0
1,560 1,580 150 126 103 80 61 46 30 15 0 0 0
1,580 1,600 153 129 106 83 63 48 32 17 1 0 0
1,600 1,620 156 132 109 86 65 50 34 19 3 0 0
1,620 1,640 159 135 112 89 67 52 36 21 5 0 0
1,640 1,660 162 138 115 92 69 54 38 23 7 0 0
1,660 1,680 165 141 118 95 71 56 40 25 9 0 0
1,680 1,700 168 144 121 98 74 58 42 27 11 0 0
1,700 1,720 171 147 124 101 77 60 44 29 13 0 0
1,720 1,740 174 150 127 104 80 62 46 31 15 0 0
1,740 1,760 177 153 130 107 83 64 48 33 17 2 0
1,760 1,780 180 156 133 110 86 66 50 35 19 4 0
1,780 1,800 183 159 136 113 89 68 52 37 21 6 0
1,800 1,820 186 162 139 116 92 70 54 39 23 8 0
1,820 1,840 189 165 142 119 95 72 56 41 25 10 0
1,840 1,860 192 168 145 122 98 75 58 43 27 12 0
1,860 1,880 195 171 148 125 101 78 60 45 29 14 0
1,880 1,900 198 174 151 128 104 81 62 47 31 16 0
1,900 1,920 201 177 154 131 107 84 64 49 33 18 2
1,920 1,940 204 180 157 134 110 87 66 51 35 20 4
1,940 1,960 207 183 160 137 113 90 68 53 37 22 6
1,960 1,980 210 186 163 140 116 93 70 55 39 24 8
1,980 2,000 213 189 166 143 119 96 73 57 41 26 10
2,000 2,020 216 192 169 146 122 99 76 59 43 28 12
2,020 2,040 219 195 172 149 125 102 79 61 45 30 14
2,040 2,060 222 198 175 152 128 105 82 63 47 32 16
2,060 2,080 225 201 178 155 131 108 85 65 49 34 18
2,080 2,100 228 204 181 158 134 111 88 67 51 36 20
2,100 2,120 231 207 184 161 137 114 91 69 53 38 22
2,120 2,140 234 210 187 164 140 117 94 71 55 40 24
2,140 2,160 237 213 190 167 143 120 97 73 57 42 26
2,160 2,180 240 216 193 170 146 123 100 76 59 44 28
2,180 2,200 243 219 196 173 149 126 103 79 61 46 30
2,200 2,220 246 222 199 176 152 129 106 82 63 48 32
2,220 2,240 249 225 202 179 155 132 109 85 65 50 34
2,240 2,260 252 228 205 182 158 135 112 88 67 52 36
2,260 2,280 255 231 208 185 161 138 115 91 69 54 38
2,280 2,300 258 234 211 188 164 141 118 94 71 56 40
2,300 2,320 261 237 214 191 167 144 121 97 74 58 42
2,320 2,340 264 240 217 194 170 147 124 100 77 60 44
2,340 2,360 267 243 220 197 173 150 127 103 80 62 46
2,360 2,380 270 246 223 200 176 153 130 106 83 64 48
2,380 2,400 273 249 226 203 179 156 133 109 86 66 50
2,400 2,420 276 252 229 206 182 159 136 112 89 68 52
2,420 2,440 279 255 232 209 185 162 139 115 92 70 54
2,440 2,460 282 258 235 212 188 165 142 118 95 72 56
2,460 2,480 285 261 238 215 191 168 145 121 98 74 58
2,480 2,500 288 264 241 218 194 171 148 124 101 77 60
2,500 2,520 291 267 244 221 197 174 151 127 104 80 62
2,520 2,540 294 270 247 224 200 177 154 130 107 83 64
2,540 2,560 297 273 250 227 203 180 157 133 110 86 66
2,560 2,580 300 276 253 230 206 183 160 136 113 89 68
2,580 2,600 303 279 256 233 209 186 163 139 116 92 70
2,600 2,620 306 282 259 236 212 189 166 142 119 95 72
2,620 2,640 309 285 262 239 215 192 169 145 122 98 75
2,640 2,660 312 288 265 242 218 195 172 148 125 101 78
2,660 2,680 315 291 268 245 221 198 175 151 128 104 81
2,680 2,700 318 294 271 248 224 201 178 154 131 107 84
2,700 2,720 321 297 274 251 227 204 181 157 134 110 87
2,720 2,740 324 300 277 254 230 207 184 160 137 113 90
2,740 2,760 327 303 280 257 233 210 187 163 140 116 93
2,760 2,780 330 306 283 260 236 213 190 166 143 119 96
2,780 2,800 333 309 286 263 239 216 193 169 146 122 99
2,800 2,820 336 312 289 266 242 219 196 172 149 125 102
2,820 2,840 339 315 292 269 245 222 199 175 152 128 105
2,840 2,860 342 318 295 272 248 225 202 178 155 131 108
2,860 2,880 345 321 298 275 251 228 205 181 158 134 111

$2,880 and over Use Table 2(b) for a MARRIED person on page 45. Also see the instructions on page 43.

Page 54 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsSEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $115 $0 $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 3 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 4 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 5 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 6 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 7 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 8 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 9 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 10 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 11 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 12 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 13 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 14 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 15 0 0 0 0 0 0 0 0 0 0
245 250 15 0 0 0 0 0 0 0 0 0 0
250 260 16 0 0 0 0 0 0 0 0 0 0
260 270 17 0 0 0 0 0 0 0 0 0 0
270 280 18 1 0 0 0 0 0 0 0 0 0
280 290 19 2 0 0 0 0 0 0 0 0 0
290 300 20 3 0 0 0 0 0 0 0 0 0
300 310 21 4 0 0 0 0 0 0 0 0 0
310 320 22 5 0 0 0 0 0 0 0 0 0
320 330 23 6 0 0 0 0 0 0 0 0 0
330 340 24 7 0 0 0 0 0 0 0 0 0
340 350 25 8 0 0 0 0 0 0 0 0 0
350 360 26 9 0 0 0 0 0 0 0 0 0
360 370 27 10 0 0 0 0 0 0 0 0 0
370 380 28 11 0 0 0 0 0 0 0 0 0
380 390 29 12 0 0 0 0 0 0 0 0 0
390 400 30 13 0 0 0 0 0 0 0 0 0
400 410 31 14 0 0 0 0 0 0 0 0 0
410 420 32 15 0 0 0 0 0 0 0 0 0
420 430 33 16 0 0 0 0 0 0 0 0 0
430 440 34 17 0 0 0 0 0 0 0 0 0
440 450 35 18 1 0 0 0 0 0 0 0 0
450 460 36 19 2 0 0 0 0 0 0 0 0
460 470 37 20 3 0 0 0 0 0 0 0 0
470 480 38 21 4 0 0 0 0 0 0 0 0
480 490 39 22 5 0 0 0 0 0 0 0 0
490 500 40 23 6 0 0 0 0 0 0 0 0
500 520 43 25 8 0 0 0 0 0 0 0 0
520 540 46 27 10 0 0 0 0 0 0 0 0
540 560 49 29 12 0 0 0 0 0 0 0 0
560 580 52 31 14 0 0 0 0 0 0 0 0
580 600 55 33 16 0 0 0 0 0 0 0 0
600 620 58 35 18 1 0 0 0 0 0 0 0
620 640 61 37 20 3 0 0 0 0 0 0 0
640 660 64 39 22 5 0 0 0 0 0 0 0
660 680 67 41 24 7 0 0 0 0 0 0 0
680 700 70 44 26 9 0 0 0 0 0 0 0
700 720 73 47 28 11 0 0 0 0 0 0 0
720 740 76 50 30 13 0 0 0 0 0 0 0
740 760 79 53 32 15 0 0 0 0 0 0 0
760 780 82 56 34 17 0 0 0 0 0 0 0
780 800 85 59 36 19 2 0 0 0 0 0 0

Publication 15 (2017) Page 55

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsSEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$800 $820 $88 $62 $38 $21 $4 $0 $0 $0 $0 $0 $0
820 840 91 65 40 23 6 0 0 0 0 0 0
840 860 94 68 43 25 8 0 0 0 0 0 0
860 880 97 71 46 27 10 0 0 0 0 0 0
880 900 100 74 49 29 12 0 0 0 0 0 0
900 920 103 77 52 31 14 0 0 0 0 0 0
920 940 106 80 55 33 16 0 0 0 0 0 0
940 960 109 83 58 35 18 1 0 0 0 0 0
960 980 112 86 61 37 20 3 0 0 0 0 0
980 1,000 115 89 64 39 22 5 0 0 0 0 0
1,000 1,020 118 92 67 42 24 7 0 0 0 0 0
1,020 1,040 121 95 70 45 26 9 0 0 0 0 0
1,040 1,060 124 98 73 48 28 11 0 0 0 0 0
1,060 1,080 127 101 76 51 30 13 0 0 0 0 0
1,080 1,100 130 104 79 54 32 15 0 0 0 0 0
1,100 1,120 133 107 82 57 34 17 0 0 0 0 0
1,120 1,140 136 110 85 60 36 19 2 0 0 0 0
1,140 1,160 139 113 88 63 38 21 4 0 0 0 0
1,160 1,180 142 116 91 66 40 23 6 0 0 0 0
1,180 1,200 145 119 94 69 43 25 8 0 0 0 0
1,200 1,220 148 122 97 72 46 27 10 0 0 0 0
1,220 1,240 151 125 100 75 49 29 12 0 0 0 0
1,240 1,260 154 128 103 78 52 31 14 0 0 0 0
1,260 1,280 157 131 106 81 55 33 16 0 0 0 0
1,280 1,300 160 134 109 84 58 35 18 1 0 0 0
1,300 1,320 163 137 112 87 61 37 20 3 0 0 0
1,320 1,340 166 140 115 90 64 39 22 5 0 0 0
1,340 1,360 169 143 118 93 67 42 24 7 0 0 0
1,360 1,380 172 146 121 96 70 45 26 9 0 0 0
1,380 1,400 175 149 124 99 73 48 28 11 0 0 0
1,400 1,420 178 152 127 102 76 51 30 13 0 0 0
1,420 1,440 181 155 130 105 79 54 32 15 0 0 0
1,440 1,460 184 158 133 108 82 57 34 17 0 0 0
1,460 1,480 187 161 136 111 85 60 36 19 2 0 0
1,480 1,500 190 164 139 114 88 63 38 21 4 0 0
1,500 1,520 193 167 142 117 91 66 41 23 6 0 0
1,520 1,540 196 170 145 120 94 69 44 25 8 0 0
1,540 1,560 199 173 148 123 97 72 47 27 10 0 0
1,560 1,580 202 176 151 126 100 75 50 29 12 0 0
1,580 1,600 205 179 154 129 103 78 53 31 14 0 0
1,600 1,620 208 182 157 132 106 81 56 33 16 0 0
1,620 1,640 211 185 160 135 109 84 59 35 18 2 0
1,640 1,660 214 188 163 138 112 87 62 37 20 4 0
1,660 1,680 217 191 166 141 115 90 65 40 22 6 0
1,680 1,700 221 194 169 144 118 93 68 43 24 8 0
1,700 1,720 226 197 172 147 121 96 71 46 26 10 0
1,720 1,740 231 200 175 150 124 99 74 49 28 12 0
1,740 1,760 236 203 178 153 127 102 77 52 30 14 0
1,760 1,780 241 206 181 156 130 105 80 55 32 16 0
1,780 1,800 246 209 184 159 133 108 83 58 34 18 1
1,800 1,820 251 212 187 162 136 111 86 61 36 20 3
1,820 1,840 256 215 190 165 139 114 89 64 38 22 5
1,840 1,860 261 219 193 168 142 117 92 67 41 24 7
1,860 1,880 266 224 196 171 145 120 95 70 44 26 9
1,880 1,900 271 229 199 174 148 123 98 73 47 28 11
1,900 1,920 276 234 202 177 151 126 101 76 50 30 13
1,920 1,940 281 239 205 180 154 129 104 79 53 32 15
1,940 1,960 286 244 208 183 157 132 107 82 56 34 17
1,960 1,980 291 249 211 186 160 135 110 85 59 36 19
1,980 2,000 296 254 214 189 163 138 113 88 62 38 21
2,000 2,020 301 259 217 192 166 141 116 91 65 40 23
2,020 2,040 306 264 222 195 169 144 119 94 68 43 25
2,040 2,060 311 269 227 198 172 147 122 97 71 46 27
2,060 2,080 316 274 232 201 175 150 125 100 74 49 29
2,080 2,100 321 279 237 204 178 153 128 103 77 52 31
2,100 2,120 326 284 242 207 181 156 131 106 80 55 33
2,120 2,140 331 289 247 210 184 159 134 109 83 58 35

$2,140 and over Use Table 3(a) for a SINGLE person on page 45. Also see the instructions on page 43.

Page 56 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsSEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $370 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
370 380 1 0 0 0 0 0 0 0 0 0 0
380 390 2 0 0 0 0 0 0 0 0 0 0
390 400 3 0 0 0 0 0 0 0 0 0 0
400 410 4 0 0 0 0 0 0 0 0 0 0
410 420 5 0 0 0 0 0 0 0 0 0 0
420 430 6 0 0 0 0 0 0 0 0 0 0
430 440 7 0 0 0 0 0 0 0 0 0 0
440 450 8 0 0 0 0 0 0 0 0 0 0
450 460 9 0 0 0 0 0 0 0 0 0 0
460 470 10 0 0 0 0 0 0 0 0 0 0
470 480 11 0 0 0 0 0 0 0 0 0 0
480 490 12 0 0 0 0 0 0 0 0 0 0
490 500 13 0 0 0 0 0 0 0 0 0 0
500 520 15 0 0 0 0 0 0 0 0 0 0
520 540 17 0 0 0 0 0 0 0 0 0 0
540 560 19 2 0 0 0 0 0 0 0 0 0
560 580 21 4 0 0 0 0 0 0 0 0 0
580 600 23 6 0 0 0 0 0 0 0 0 0
600 620 25 8 0 0 0 0 0 0 0 0 0
620 640 27 10 0 0 0 0 0 0 0 0 0
640 660 29 12 0 0 0 0 0 0 0 0 0
660 680 31 14 0 0 0 0 0 0 0 0 0
680 700 33 16 0 0 0 0 0 0 0 0 0
700 720 35 18 1 0 0 0 0 0 0 0 0
720 740 37 20 3 0 0 0 0 0 0 0 0
740 760 39 22 5 0 0 0 0 0 0 0 0
760 780 41 24 7 0 0 0 0 0 0 0 0
780 800 43 26 9 0 0 0 0 0 0 0 0
800 820 45 28 11 0 0 0 0 0 0 0 0
820 840 47 30 13 0 0 0 0 0 0 0 0
840 860 49 32 15 0 0 0 0 0 0 0 0
860 880 51 34 17 0 0 0 0 0 0 0 0
880 900 53 36 19 2 0 0 0 0 0 0 0
900 920 55 38 21 4 0 0 0 0 0 0 0
920 940 57 40 23 6 0 0 0 0 0 0 0
940 960 59 42 25 8 0 0 0 0 0 0 0
960 980 61 44 27 10 0 0 0 0 0 0 0
980 1,000 63 46 29 12 0 0 0 0 0 0 0
1,000 1,020 65 48 31 14 0 0 0 0 0 0 0
1,020 1,040 67 50 33 16 0 0 0 0 0 0 0
1,040 1,060 69 52 35 18 1 0 0 0 0 0 0
1,060 1,080 71 54 37 20 3 0 0 0 0 0 0
1,080 1,100 73 56 39 22 5 0 0 0 0 0 0
1,100 1,120 75 58 41 24 7 0 0 0 0 0 0
1,120 1,140 77 60 43 26 9 0 0 0 0 0 0
1,140 1,160 80 62 45 28 11 0 0 0 0 0 0
1,160 1,180 83 64 47 30 13 0 0 0 0 0 0
1,180 1,200 86 66 49 32 15 0 0 0 0 0 0
1,200 1,220 89 68 51 34 17 1 0 0 0 0 0
1,220 1,240 92 70 53 36 19 3 0 0 0 0 0
1,240 1,260 95 72 55 38 21 5 0 0 0 0 0
1,260 1,280 98 74 57 40 23 7 0 0 0 0 0
1,280 1,300 101 76 59 42 25 9 0 0 0 0 0
1,300 1,320 104 78 61 44 27 11 0 0 0 0 0
1,320 1,340 107 81 63 46 29 13 0 0 0 0 0
1,340 1,360 110 84 65 48 31 15 0 0 0 0 0
1,360 1,380 113 87 67 50 33 17 0 0 0 0 0
1,380 1,400 116 90 69 52 35 19 2 0 0 0 0
1,400 1,420 119 93 71 54 37 21 4 0 0 0 0
1,420 1,440 122 96 73 56 39 23 6 0 0 0 0
1,440 1,460 125 99 75 58 41 25 8 0 0 0 0
1,460 1,480 128 102 77 60 43 27 10 0 0 0 0
1,480 1,500 131 105 80 62 45 29 12 0 0 0 0
1,500 1,520 134 108 83 64 47 31 14 0 0 0 0
1,520 1,540 137 111 86 66 49 33 16 0 0 0 0
1,540 1,560 140 114 89 68 51 35 18 1 0 0 0
1,560 1,580 143 117 92 70 53 37 20 3 0 0 0
1,580 1,600 146 120 95 72 55 39 22 5 0 0 0

Publication 15 (2017) Page 57

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsSEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$1,600 $1,620 $149 $123 $98 $74 $57 $41 $24 $7 $0 $0 $0
1,620 1,640 152 126 101 76 59 43 26 9 0 0 0
1,640 1,660 155 129 104 79 61 45 28 11 0 0 0
1,660 1,680 158 132 107 82 63 47 30 13 0 0 0
1,680 1,700 161 135 110 85 65 49 32 15 0 0 0
1,700 1,720 164 138 113 88 67 51 34 17 0 0 0
1,720 1,740 167 141 116 91 69 53 36 19 2 0 0
1,740 1,760 170 144 119 94 71 55 38 21 4 0 0
1,760 1,780 173 147 122 97 73 57 40 23 6 0 0
1,780 1,800 176 150 125 100 75 59 42 25 8 0 0
1,800 1,820 179 153 128 103 77 61 44 27 10 0 0
1,820 1,840 182 156 131 106 80 63 46 29 12 0 0
1,840 1,860 185 159 134 109 83 65 48 31 14 0 0
1,860 1,880 188 162 137 112 86 67 50 33 16 0 0
1,880 1,900 191 165 140 115 89 69 52 35 18 1 0
1,900 1,920 194 168 143 118 92 71 54 37 20 3 0
1,920 1,940 197 171 146 121 95 73 56 39 22 5 0
1,940 1,960 200 174 149 124 98 75 58 41 24 7 0
1,960 1,980 203 177 152 127 101 77 60 43 26 9 0
1,980 2,000 206 180 155 130 104 79 62 45 28 11 0
2,000 2,020 209 183 158 133 107 82 64 47 30 13 0
2,020 2,040 212 186 161 136 110 85 66 49 32 15 0
2,040 2,060 215 189 164 139 113 88 68 51 34 17 0
2,060 2,080 218 192 167 142 116 91 70 53 36 19 2
2,080 2,100 221 195 170 145 119 94 72 55 38 21 4
2,100 2,120 224 198 173 148 122 97 74 57 40 23 6
2,120 2,140 227 201 176 151 125 100 76 59 42 25 8
2,140 2,160 230 204 179 154 128 103 78 61 44 27 10
2,160 2,180 233 207 182 157 131 106 81 63 46 29 12
2,180 2,200 236 210 185 160 134 109 84 65 48 31 14
2,200 2,220 239 213 188 163 137 112 87 67 50 33 16
2,220 2,240 242 216 191 166 140 115 90 69 52 35 18
2,240 2,260 245 219 194 169 143 118 93 71 54 37 20
2,260 2,280 248 222 197 172 146 121 96 73 56 39 22
2,280 2,300 251 225 200 175 149 124 99 75 58 41 24
2,300 2,320 254 228 203 178 152 127 102 77 60 43 26
2,320 2,340 257 231 206 181 155 130 105 79 62 45 28
2,340 2,360 260 234 209 184 158 133 108 82 64 47 30
2,360 2,380 263 237 212 187 161 136 111 85 66 49 32
2,380 2,400 266 240 215 190 164 139 114 88 68 51 34
2,400 2,420 269 243 218 193 167 142 117 91 70 53 36
2,420 2,440 272 246 221 196 170 145 120 94 72 55 38
2,440 2,460 275 249 224 199 173 148 123 97 74 57 40
2,460 2,480 278 252 227 202 176 151 126 100 76 59 42
2,480 2,500 281 255 230 205 179 154 129 103 78 61 44
2,500 2,520 284 258 233 208 182 157 132 106 81 63 46
2,520 2,540 287 261 236 211 185 160 135 109 84 65 48
2,540 2,560 290 264 239 214 188 163 138 112 87 67 50
2,560 2,580 293 267 242 217 191 166 141 115 90 69 52
2,580 2,600 296 270 245 220 194 169 144 118 93 71 54
2,600 2,620 299 273 248 223 197 172 147 121 96 73 56
2,620 2,640 302 276 251 226 200 175 150 124 99 75 58
2,640 2,660 305 279 254 229 203 178 153 127 102 77 60
2,660 2,680 308 282 257 232 206 181 156 130 105 80 62
2,680 2,700 311 285 260 235 209 184 159 133 108 83 64
2,700 2,720 314 288 263 238 212 187 162 136 111 86 66
2,720 2,740 317 291 266 241 215 190 165 139 114 89 68
2,740 2,760 320 294 269 244 218 193 168 142 117 92 70
2,760 2,780 323 297 272 247 221 196 171 145 120 95 72
2,780 2,800 326 300 275 250 224 199 174 148 123 98 74
2,800 2,820 329 303 278 253 227 202 177 151 126 101 76
2,820 2,840 332 306 281 256 230 205 180 154 129 104 78
2,840 2,860 335 309 284 259 233 208 183 157 132 107 81
2,860 2,880 338 312 287 262 236 211 186 160 135 110 84
2,880 2,900 341 315 290 265 239 214 189 163 138 113 87
2,900 2,920 344 318 293 268 242 217 192 166 141 116 90
2,920 2,940 347 321 296 271 245 220 195 169 144 119 93

$2,940 and over Use Table 3(b) for a MARRIED person on page 45. Also see the instructions on page 43.

Page 58 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $220 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
220 230 3 0 0 0 0 0 0 0 0 0 0
230 240 4 0 0 0 0 0 0 0 0 0 0
240 250 5 0 0 0 0 0 0 0 0 0 0
250 260 6 0 0 0 0 0 0 0 0 0 0
260 270 7 0 0 0 0 0 0 0 0 0 0
270 280 8 0 0 0 0 0 0 0 0 0 0
280 290 9 0 0 0 0 0 0 0 0 0 0
290 300 10 0 0 0 0 0 0 0 0 0 0
300 320 12 0 0 0 0 0 0 0 0 0 0
320 340 14 0 0 0 0 0 0 0 0 0 0
340 360 16 0 0 0 0 0 0 0 0 0 0
360 380 18 0 0 0 0 0 0 0 0 0 0
380 400 20 0 0 0 0 0 0 0 0 0 0
400 420 22 0 0 0 0 0 0 0 0 0 0
420 440 24 0 0 0 0 0 0 0 0 0 0
440 460 26 0 0 0 0 0 0 0 0 0 0
460 480 28 0 0 0 0 0 0 0 0 0 0
480 500 30 0 0 0 0 0 0 0 0 0 0
500 520 32 0 0 0 0 0 0 0 0 0 0
520 540 34 0 0 0 0 0 0 0 0 0 0
540 560 36 2 0 0 0 0 0 0 0 0 0
560 580 38 4 0 0 0 0 0 0 0 0 0
580 600 40 6 0 0 0 0 0 0 0 0 0
600 640 43 9 0 0 0 0 0 0 0 0 0
640 680 47 13 0 0 0 0 0 0 0 0 0
680 720 51 17 0 0 0 0 0 0 0 0 0
720 760 55 21 0 0 0 0 0 0 0 0 0
760 800 59 25 0 0 0 0 0 0 0 0 0
800 840 63 29 0 0 0 0 0 0 0 0 0
840 880 67 33 0 0 0 0 0 0 0 0 0
880 920 71 37 3 0 0 0 0 0 0 0 0
920 960 75 41 7 0 0 0 0 0 0 0 0
960 1,000 79 45 11 0 0 0 0 0 0 0 0
1,000 1,040 85 49 15 0 0 0 0 0 0 0 0
1,040 1,080 91 53 19 0 0 0 0 0 0 0 0
1,080 1,120 97 57 23 0 0 0 0 0 0 0 0
1,120 1,160 103 61 27 0 0 0 0 0 0 0 0
1,160 1,200 109 65 31 0 0 0 0 0 0 0 0
1,200 1,240 115 69 35 2 0 0 0 0 0 0 0
1,240 1,280 121 73 39 6 0 0 0 0 0 0 0
1,280 1,320 127 77 43 10 0 0 0 0 0 0 0
1,320 1,360 133 83 47 14 0 0 0 0 0 0 0
1,360 1,400 139 89 51 18 0 0 0 0 0 0 0
1,400 1,440 145 95 55 22 0 0 0 0 0 0 0
1,440 1,480 151 101 59 26 0 0 0 0 0 0 0
1,480 1,520 157 107 63 30 0 0 0 0 0 0 0
1,520 1,560 163 113 67 34 0 0 0 0 0 0 0
1,560 1,600 169 119 71 38 4 0 0 0 0 0 0
1,600 1,640 175 125 75 42 8 0 0 0 0 0 0
1,640 1,680 181 131 80 46 12 0 0 0 0 0 0
1,680 1,720 187 137 86 50 16 0 0 0 0 0 0
1,720 1,760 193 143 92 54 20 0 0 0 0 0 0
1,760 1,800 199 149 98 58 24 0 0 0 0 0 0
1,800 1,840 205 155 104 62 28 0 0 0 0 0 0
1,840 1,880 211 161 110 66 32 0 0 0 0 0 0
1,880 1,920 217 167 116 70 36 2 0 0 0 0 0
1,920 1,960 223 173 122 74 40 6 0 0 0 0 0
1,960 2,000 229 179 128 78 44 10 0 0 0 0 0
2,000 2,040 235 185 134 84 48 14 0 0 0 0 0
2,040 2,080 241 191 140 90 52 18 0 0 0 0 0
2,080 2,120 247 197 146 96 56 22 0 0 0 0 0
2,120 2,160 253 203 152 102 60 26 0 0 0 0 0
2,160 2,200 259 209 158 108 64 30 0 0 0 0 0
2,200 2,240 265 215 164 114 68 34 0 0 0 0 0
2,240 2,280 271 221 170 120 72 38 4 0 0 0 0
2,280 2,320 277 227 176 126 76 42 8 0 0 0 0
2,320 2,360 283 233 182 132 81 46 12 0 0 0 0
2,360 2,400 289 239 188 138 87 50 16 0 0 0 0

Publication 15 (2017) Page 59

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$2,400 $2,440 $295 $245 $194 $144 $93 $54 $20 $0 $0 $0 $0
2,440 2,480 301 251 200 150 99 58 24 0 0 0 0
2,480 2,520 307 257 206 156 105 62 28 0 0 0 0
2,520 2,560 313 263 212 162 111 66 32 0 0 0 0
2,560 2,600 319 269 218 168 117 70 36 3 0 0 0
2,600 2,640 325 275 224 174 123 74 40 7 0 0 0
2,640 2,680 331 281 230 180 129 78 44 11 0 0 0
2,680 2,720 337 287 236 186 135 84 48 15 0 0 0
2,720 2,760 343 293 242 192 141 90 52 19 0 0 0
2,760 2,800 349 299 248 198 147 96 56 23 0 0 0
2,800 2,840 355 305 254 204 153 102 60 27 0 0 0
2,840 2,880 361 311 260 210 159 108 64 31 0 0 0
2,880 2,920 367 317 266 216 165 114 68 35 1 0 0
2,920 2,960 373 323 272 222 171 120 72 39 5 0 0
2,960 3,000 379 329 278 228 177 126 76 43 9 0 0
3,000 3,040 385 335 284 234 183 132 82 47 13 0 0
3,040 3,080 391 341 290 240 189 138 88 51 17 0 0
3,080 3,120 397 347 296 246 195 144 94 55 21 0 0
3,120 3,160 403 353 302 252 201 150 100 59 25 0 0
3,160 3,200 409 359 308 258 207 156 106 63 29 0 0
3,200 3,240 415 365 314 264 213 162 112 67 33 0 0
3,240 3,280 421 371 320 270 219 168 118 71 37 3 0
3,280 3,320 427 377 326 276 225 174 124 75 41 7 0
3,320 3,360 433 383 332 282 231 180 130 79 45 11 0
3,360 3,400 442 389 338 288 237 186 136 85 49 15 0
3,400 3,440 452 395 344 294 243 192 142 91 53 19 0
3,440 3,480 462 401 350 300 249 198 148 97 57 23 0
3,480 3,520 472 407 356 306 255 204 154 103 61 27 0
3,520 3,560 482 413 362 312 261 210 160 109 65 31 0
3,560 3,600 492 419 368 318 267 216 166 115 69 35 1
3,600 3,640 502 425 374 324 273 222 172 121 73 39 5
3,640 3,680 512 431 380 330 279 228 178 127 77 43 9
3,680 3,720 522 438 386 336 285 234 184 133 82 47 13
3,720 3,760 532 448 392 342 291 240 190 139 88 51 17
3,760 3,800 542 458 398 348 297 246 196 145 94 55 21
3,800 3,840 552 468 404 354 303 252 202 151 100 59 25
3,840 3,880 562 478 410 360 309 258 208 157 106 63 29
3,880 3,920 572 488 416 366 315 264 214 163 112 67 33
3,920 3,960 582 498 422 372 321 270 220 169 118 71 37
3,960 4,000 592 508 428 378 327 276 226 175 124 75 41
4,000 4,040 602 518 434 384 333 282 232 181 130 80 45
4,040 4,080 612 528 443 390 339 288 238 187 136 86 49
4,080 4,120 622 538 453 396 345 294 244 193 142 92 53
4,120 4,160 632 548 463 402 351 300 250 199 148 98 57
4,160 4,200 642 558 473 408 357 306 256 205 154 104 61
4,200 4,240 652 568 483 414 363 312 262 211 160 110 65
4,240 4,280 662 578 493 420 369 318 268 217 166 116 69
4,280 4,320 672 588 503 426 375 324 274 223 172 122 73
4,320 4,360 682 598 513 432 381 330 280 229 178 128 77
4,360 4,400 692 608 523 439 387 336 286 235 184 134 83
4,400 4,440 702 618 533 449 393 342 292 241 190 140 89
4,440 4,480 712 628 543 459 399 348 298 247 196 146 95
4,480 4,520 722 638 553 469 405 354 304 253 202 152 101
4,520 4,560 732 648 563 479 411 360 310 259 208 158 107
4,560 4,600 742 658 573 489 417 366 316 265 214 164 113
4,600 4,640 752 668 583 499 423 372 322 271 220 170 119
4,640 4,680 762 678 593 509 429 378 328 277 226 176 125
4,680 4,720 772 688 603 519 435 384 334 283 232 182 131
4,720 4,760 782 698 613 529 444 390 340 289 238 188 137
4,760 4,800 792 708 623 539 454 396 346 295 244 194 143
4,800 4,840 802 718 633 549 464 402 352 301 250 200 149
4,840 4,880 812 728 643 559 474 408 358 307 256 206 155
4,880 4,920 822 738 653 569 484 414 364 313 262 212 161
4,920 4,960 832 748 663 579 494 420 370 319 268 218 167
4,960 5,000 842 758 673 589 504 426 376 325 274 224 173
5,000 5,040 852 768 683 599 514 432 382 331 280 230 179
5,040 5,080 862 778 693 609 524 440 388 337 286 236 185

$5,080 and over Use Table 4(a) for a SINGLE person on page 45. Also see the instructions on page 43.

Page 60 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $720 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
720 760 2 0 0 0 0 0 0 0 0 0 0
760 800 6 0 0 0 0 0 0 0 0 0 0
800 840 10 0 0 0 0 0 0 0 0 0 0
840 880 14 0 0 0 0 0 0 0 0 0 0
880 920 18 0 0 0 0 0 0 0 0 0 0
920 960 22 0 0 0 0 0 0 0 0 0 0
960 1,000 26 0 0 0 0 0 0 0 0 0 0
1,000 1,040 30 0 0 0 0 0 0 0 0 0 0
1,040 1,080 34 0 0 0 0 0 0 0 0 0 0
1,080 1,120 38 4 0 0 0 0 0 0 0 0 0
1,120 1,160 42 8 0 0 0 0 0 0 0 0 0
1,160 1,200 46 12 0 0 0 0 0 0 0 0 0
1,200 1,240 50 16 0 0 0 0 0 0 0 0 0
1,240 1,280 54 20 0 0 0 0 0 0 0 0 0
1,280 1,320 58 24 0 0 0 0 0 0 0 0 0
1,320 1,360 62 28 0 0 0 0 0 0 0 0 0
1,360 1,400 66 32 0 0 0 0 0 0 0 0 0
1,400 1,440 70 36 2 0 0 0 0 0 0 0 0
1,440 1,480 74 40 6 0 0 0 0 0 0 0 0
1,480 1,520 78 44 10 0 0 0 0 0 0 0 0
1,520 1,560 82 48 14 0 0 0 0 0 0 0 0
1,560 1,600 86 52 18 0 0 0 0 0 0 0 0
1,600 1,640 90 56 22 0 0 0 0 0 0 0 0
1,640 1,680 94 60 26 0 0 0 0 0 0 0 0
1,680 1,720 98 64 30 0 0 0 0 0 0 0 0
1,720 1,760 102 68 34 1 0 0 0 0 0 0 0
1,760 1,800 106 72 38 5 0 0 0 0 0 0 0
1,800 1,840 110 76 42 9 0 0 0 0 0 0 0
1,840 1,880 114 80 46 13 0 0 0 0 0 0 0
1,880 1,920 118 84 50 17 0 0 0 0 0 0 0
1,920 1,960 122 88 54 21 0 0 0 0 0 0 0
1,960 2,000 126 92 58 25 0 0 0 0 0 0 0
2,000 2,040 130 96 62 29 0 0 0 0 0 0 0
2,040 2,080 134 100 66 33 0 0 0 0 0 0 0
2,080 2,120 138 104 70 37 3 0 0 0 0 0 0
2,120 2,160 142 108 74 41 7 0 0 0 0 0 0
2,160 2,200 146 112 78 45 11 0 0 0 0 0 0
2,200 2,240 150 116 82 49 15 0 0 0 0 0 0
2,240 2,280 154 120 86 53 19 0 0 0 0 0 0
2,280 2,320 159 124 90 57 23 0 0 0 0 0 0
2,320 2,360 165 128 94 61 27 0 0 0 0 0 0
2,360 2,400 171 132 98 65 31 0 0 0 0 0 0
2,400 2,440 177 136 102 69 35 1 0 0 0 0 0
2,440 2,480 183 140 106 73 39 5 0 0 0 0 0
2,480 2,520 189 144 110 77 43 9 0 0 0 0 0
2,520 2,560 195 148 114 81 47 13 0 0 0 0 0
2,560 2,600 201 152 118 85 51 17 0 0 0 0 0
2,600 2,640 207 157 122 89 55 21 0 0 0 0 0
2,640 2,680 213 163 126 93 59 25 0 0 0 0 0
2,680 2,720 219 169 130 97 63 29 0 0 0 0 0
2,720 2,760 225 175 134 101 67 33 0 0 0 0 0
2,760 2,800 231 181 138 105 71 37 3 0 0 0 0
2,800 2,840 237 187 142 109 75 41 7 0 0 0 0
2,840 2,880 243 193 146 113 79 45 11 0 0 0 0
2,880 2,920 249 199 150 117 83 49 15 0 0 0 0
2,920 2,960 255 205 154 121 87 53 19 0 0 0 0
2,960 3,000 261 211 160 125 91 57 23 0 0 0 0
3,000 3,040 267 217 166 129 95 61 27 0 0 0 0
3,040 3,080 273 223 172 133 99 65 31 0 0 0 0
3,080 3,120 279 229 178 137 103 69 35 2 0 0 0
3,120 3,160 285 235 184 141 107 73 39 6 0 0 0
3,160 3,200 291 241 190 145 111 77 43 10 0 0 0
3,200 3,240 297 247 196 149 115 81 47 14 0 0 0
3,240 3,280 303 253 202 153 119 85 51 18 0 0 0
3,280 3,320 309 259 208 157 123 89 55 22 0 0 0
3,320 3,360 315 265 214 163 127 93 59 26 0 0 0
3,360 3,400 321 271 220 169 131 97 63 30 0 0 0

Publication 15 (2017) Page 61

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$3,400 $3,440 $327 $277 $226 $175 $135 $101 $67 $34 $0 $0 $0
3,440 3,480 333 283 232 181 139 105 71 38 4 0 0
3,480 3,520 339 289 238 187 143 109 75 42 8 0 0
3,520 3,560 345 295 244 193 147 113 79 46 12 0 0
3,560 3,600 351 301 250 199 151 117 83 50 16 0 0
3,600 3,640 357 307 256 205 155 121 87 54 20 0 0
3,640 3,680 363 313 262 211 161 125 91 58 24 0 0
3,680 3,720 369 319 268 217 167 129 95 62 28 0 0
3,720 3,760 375 325 274 223 173 133 99 66 32 0 0
3,760 3,800 381 331 280 229 179 137 103 70 36 2 0
3,800 3,840 387 337 286 235 185 141 107 74 40 6 0
3,840 3,880 393 343 292 241 191 145 111 78 44 10 0
3,880 3,920 399 349 298 247 197 149 115 82 48 14 0
3,920 3,960 405 355 304 253 203 153 119 86 52 18 0
3,960 4,000 411 361 310 259 209 158 123 90 56 22 0
4,000 4,040 417 367 316 265 215 164 127 94 60 26 0
4,040 4,080 423 373 322 271 221 170 131 98 64 30 0
4,080 4,120 429 379 328 277 227 176 135 102 68 34 0
4,120 4,160 435 385 334 283 233 182 139 106 72 38 4
4,160 4,200 441 391 340 289 239 188 143 110 76 42 8
4,200 4,240 447 397 346 295 245 194 147 114 80 46 12
4,240 4,280 453 403 352 301 251 200 151 118 84 50 16
4,280 4,320 459 409 358 307 257 206 155 122 88 54 20
4,320 4,360 465 415 364 313 263 212 161 126 92 58 24
4,360 4,400 471 421 370 319 269 218 167 130 96 62 28
4,400 4,440 477 427 376 325 275 224 173 134 100 66 32
4,440 4,480 483 433 382 331 281 230 179 138 104 70 36
4,480 4,520 489 439 388 337 287 236 185 142 108 74 40
4,520 4,560 495 445 394 343 293 242 191 146 112 78 44
4,560 4,600 501 451 400 349 299 248 197 150 116 82 48
4,600 4,640 507 457 406 355 305 254 203 154 120 86 52
4,640 4,680 513 463 412 361 311 260 209 159 124 90 56
4,680 4,720 519 469 418 367 317 266 215 165 128 94 60
4,720 4,760 525 475 424 373 323 272 221 171 132 98 64
4,760 4,800 531 481 430 379 329 278 227 177 136 102 68
4,800 4,840 537 487 436 385 335 284 233 183 140 106 72
4,840 4,880 543 493 442 391 341 290 239 189 144 110 76
4,880 4,920 549 499 448 397 347 296 245 195 148 114 80
4,920 4,960 555 505 454 403 353 302 251 201 152 118 84
4,960 5,000 561 511 460 409 359 308 257 207 156 122 88
5,000 5,040 567 517 466 415 365 314 263 213 162 126 92
5,040 5,080 573 523 472 421 371 320 269 219 168 130 96
5,080 5,120 579 529 478 427 377 326 275 225 174 134 100
5,120 5,160 585 535 484 433 383 332 281 231 180 138 104
5,160 5,200 591 541 490 439 389 338 287 237 186 142 108
5,200 5,240 597 547 496 445 395 344 293 243 192 146 112
5,240 5,280 603 553 502 451 401 350 299 249 198 150 116
5,280 5,320 609 559 508 457 407 356 305 255 204 154 120
5,320 5,360 615 565 514 463 413 362 311 261 210 160 124
5,360 5,400 621 571 520 469 419 368 317 267 216 166 128
5,400 5,440 627 577 526 475 425 374 323 273 222 172 132
5,440 5,480 633 583 532 481 431 380 329 279 228 178 136
5,480 5,520 639 589 538 487 437 386 335 285 234 184 140
5,520 5,560 645 595 544 493 443 392 341 291 240 190 144
5,560 5,600 651 601 550 499 449 398 347 297 246 196 148
5,600 5,640 657 607 556 505 455 404 353 303 252 202 152
5,640 5,680 663 613 562 511 461 410 359 309 258 208 157
5,680 5,720 669 619 568 517 467 416 365 315 264 214 163
5,720 5,760 675 625 574 523 473 422 371 321 270 220 169
5,760 5,800 681 631 580 529 479 428 377 327 276 226 175
5,800 5,840 687 637 586 535 485 434 383 333 282 232 181
5,840 5,880 693 643 592 541 491 440 389 339 288 238 187
5,880 5,920 699 649 598 547 497 446 395 345 294 244 193
5,920 5,960 705 655 604 553 503 452 401 351 300 250 199
5,960 6,000 711 661 610 559 509 458 407 357 306 256 205
6,000 6,040 717 667 616 565 515 464 413 363 312 262 211
6,040 6,080 723 673 622 571 521 470 419 369 318 268 217
6,080 6,120 729 679 628 577 527 476 425 375 324 274 223

$6,120 and over Use Table 4(b) for a MARRIED person on page 45. Also see the instructions on page 43.

Page 62 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsDAILY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
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 3 1 0 0 0 0 0 0 0 0 0
36 39 3 1 0 0 0 0 0 0 0 0 0
39 42 3 2 0 0 0 0 0 0 0 0 0
42 45 3 2 0 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 3 2 0 0 0 0 0 0 0 0
60 63 6 4 2 1 0 0 0 0 0 0 0
63 66 7 4 2 1 0 0 0 0 0 0 0
66 69 7 5 3 1 0 0 0 0 0 0 0
69 72 7 5 3 1 0 0 0 0 0 0 0
72 75 8 6 3 2 0 0 0 0 0 0 0
75 78 8 6 4 2 1 0 0 0 0 0 0
78 81 9 6 4 2 1 0 0 0 0 0 0
81 84 9 7 5 3 1 0 0 0 0 0 0
84 87 10 7 5 3 1 0 0 0 0 0 0
87 90 10 8 5 3 2 0 0 0 0 0 0
90 93 11 8 6 4 2 0 0 0 0 0 0
93 96 11 9 6 4 2 1 0 0 0 0 0
96 99 12 9 7 4 3 1 0 0 0 0 0
99 102 12 10 7 5 3 1 0 0 0 0 0
102 105 12 10 8 5 3 2 0 0 0 0 0
105 108 13 11 8 6 4 2 0 0 0 0 0
108 111 13 11 9 6 4 2 1 0 0 0 0
111 114 14 11 9 7 4 3 1 0 0 0 0
114 117 14 12 10 7 5 3 1 0 0 0 0
117 120 15 12 10 8 5 3 2 0 0 0 0
120 123 15 13 10 8 6 3 2 0 0 0 0
123 126 16 13 11 9 6 4 2 1 0 0 0
126 129 16 14 11 9 7 4 3 1 0 0 0
129 132 16 14 12 9 7 5 3 1 0 0 0
132 135 17 15 12 10 8 5 3 2 0 0 0
135 138 17 15 13 10 8 6 3 2 0 0 0
138 141 18 15 13 11 8 6 4 2 1 0 0
141 144 18 16 14 11 9 7 4 2 1 0 0
144 147 19 16 14 12 9 7 5 3 1 0 0
147 150 19 17 14 12 10 7 5 3 2 0 0
150 153 20 17 15 13 10 8 6 3 2 0 0
153 156 20 18 15 13 11 8 6 4 2 1 0
156 159 21 18 16 13 11 9 6 4 2 1 0
159 162 22 19 16 14 12 9 7 5 3 1 0
162 165 22 19 17 14 12 10 7 5 3 1 0
165 168 23 20 17 15 13 10 8 5 3 2 0
168 171 24 20 18 15 13 11 8 6 4 2 0
171 174 25 21 18 16 13 11 9 6 4 2 1
174 177 25 21 19 16 14 12 9 7 5 3 1
177 180 26 22 19 17 14 12 10 7 5 3 1
180 183 27 23 19 17 15 12 10 8 5 3 2
183 186 28 24 20 18 15 13 11 8 6 4 2
186 189 28 24 20 18 16 13 11 9 6 4 2
189 192 29 25 21 18 16 14 11 9 7 4 3
192 195 30 26 22 19 17 14 12 10 7 5 3
195 198 31 27 23 19 17 15 12 10 8 5 3
198 201 31 27 23 20 17 15 13 10 8 6 3
201 204 32 28 24 20 18 16 13 11 9 6 4
204 207 33 29 25 21 18 16 14 11 9 7 4
207 210 34 30 26 22 19 16 14 12 9 7 5
210 213 34 30 26 23 19 17 15 12 10 8 5
213 216 35 31 27 23 20 17 15 13 10 8 6
216 219 36 32 28 24 20 18 15 13 11 8 6
219 222 37 33 29 25 21 18 16 14 11 9 7
222 225 37 33 29 26 22 19 16 14 12 9 7
Publication 15 (2017) Page 63
 Wage Bracket Method Tables for Income Tax Withholding
SINGLE PersonsDAILY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$225 $228 $38 $34 $30 $26 $22 $19 $17 $14 $12 $10 $7
228 231 39 35 31 27 23 20 17 15 13 10 8
231 234 40 36 32 28 24 20 18 15 13 11 8
234 237 40 36 32 29 25 21 18 16 14 11 9
237 240 41 37 33 29 25 22 19 16 14 12 9
240 243 42 38 34 30 26 22 19 17 14 12 10
243 246 43 39 35 31 27 23 20 17 15 13 10
246 249 43 39 35 32 28 24 20 18 15 13 11
249 252 44 40 36 32 28 25 21 18 16 13 11
252 255 45 41 37 33 29 25 21 19 16 14 12
255 258 46 42 38 34 30 26 22 19 17 14 12
258 261 46 42 38 35 31 27 23 19 17 15 12
261 264 47 43 39 35 31 28 24 20 18 15 13
264 267 48 44 40 36 32 28 24 21 18 16 13
267 270 49 45 41 37 33 29 25 21 18 16 14
270 273 49 45 41 38 34 30 26 22 19 17 14
273 276 50 46 42 38 34 31 27 23 19 17 15
276 279 51 47 43 39 35 31 27 24 20 17 15
279 282 52 48 44 40 36 32 28 24 20 18 16
282 285 52 48 44 41 37 33 29 25 21 18 16
285 288 53 49 45 41 37 34 30 26 22 19 16
288 291 54 50 46 42 38 34 30 27 23 19 17
291 294 55 51 47 43 39 35 31 27 23 20 17
294 297 55 51 47 44 40 36 32 28 24 20 18
297 300 56 52 48 44 40 37 33 29 25 21 18
300 303 57 53 49 45 41 37 33 30 26 22 19
303 306 58 54 50 46 42 38 34 30 26 22 19
306 309 58 54 50 47 43 39 35 31 27 23 20
309 312 59 55 51 47 43 40 36 32 28 24 20
312 315 60 56 52 48 44 40 36 33 29 25 21
315 318 61 57 53 49 45 41 37 33 29 25 22
318 321 61 57 53 50 46 42 38 34 30 26 22
321 324 62 58 54 50 46 43 39 35 31 27 23
324 327 63 59 55 51 47 43 39 36 32 28 24
327 330 64 60 56 52 48 44 40 36 32 28 25
330 333 64 60 56 53 49 45 41 37 33 29 25
333 336 65 61 57 53 49 46 42 38 34 30 26
336 339 66 62 58 54 50 46 42 39 35 31 27
339 341 66 63 59 55 51 47 43 39 35 31 27
341 343 67 63 59 55 51 47 44 40 36 32 28
343 345 67 64 60 56 52 48 44 40 36 32 28
345 347 68 64 60 56 52 48 45 41 37 33 29
347 349 68 65 61 57 53 49 45 41 37 33 29
349 351 69 65 61 57 53 49 46 42 38 34 30
351 353 69 66 62 58 54 50 46 42 38 34 30
353 355 70 66 62 58 54 50 47 43 39 35 31
355 357 70 67 63 59 55 51 47 43 39 35 31
357 359 71 67 63 59 55 51 48 44 40 36 32
359 361 71 68 64 60 56 52 48 44 40 36 32
361 363 72 68 64 60 56 52 49 45 41 37 33
363 365 72 69 65 61 57 53 49 45 41 37 33
365 367 73 69 65 61 57 53 50 46 42 38 34
367 369 74 70 66 62 58 54 50 46 42 38 34
369 371 74 70 66 62 58 54 51 47 43 39 35
371 373 75 71 67 63 59 55 51 47 43 39 35
373 375 75 71 67 63 59 55 52 48 44 40 36
375 377 76 72 68 64 60 56 52 48 44 40 36
377 379 76 72 68 64 60 56 53 49 45 41 37
379 381 77 73 69 65 61 57 53 49 45 41 37
381 383 77 73 69 65 61 57 54 50 46 42 38
383 385 78 74 70 66 62 58 54 50 46 42 38
385 387 79 74 70 66 62 58 55 51 47 43 39
387 389 79 75 71 67 63 59 55 51 47 43 39
389 391 80 75 71 67 63 59 56 52 48 44 40
391 393 80 76 72 68 64 60 56 52 48 44 40

$393 and over Use Table 8(a) for a SINGLE person on page 46. Also see the instructions on page 43.

Page 64 Publication 15 (2017)

 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsDAILY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$ 0 $39 $0 $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 1 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 0 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 1 0 0 0 0 0 0 0 0 0
63 66 3 2 0 0 0 0 0 0 0 0 0
66 69 3 2 0 0 0 0 0 0 0 0 0
69 72 4 2 1 0 0 0 0 0 0 0 0
72 75 4 2 1 0 0 0 0 0 0 0 0
75 78 4 3 1 0 0 0 0 0 0 0 0
78 81 5 3 2 0 0 0 0 0 0 0 0
81 84 5 3 2 0 0 0 0 0 0 0 0
84 87 5 4 2 1 0 0 0 0 0 0 0
87 90 6 4 2 1 0 0 0 0 0 0 0
90 93 6 4 3 1 0 0 0 0 0 0 0
93 96 6 5 3 1 0 0 0 0 0 0 0
96 99 6 5 3 2 0 0 0 0 0 0 0
99 102 7 5 4 2 0 0 0 0 0 0 0
102 105 7 5 4 2 1 0 0 0 0 0 0
105 108 7 6 4 3 1 0 0 0 0 0 0
108 111 8 6 5 3 1 0 0 0 0 0 0
111 114 8 6 5 3 2 0 0 0 0 0 0
114 117 9 7 5 4 2 0 0 0 0 0 0
117 120 9 7 5 4 2 1 0 0 0 0 0
120 123 10 7 6 4 3 1 0 0 0 0 0
123 126 10 8 6 4 3 1 0 0 0 0 0
126 129 11 8 6 5 3 2 0 0 0 0 0
129 132 11 9 7 5 3 2 0 0 0 0 0
132 135 11 9 7 5 4 2 1 0 0 0 0
135 138 12 10 7 6 4 3 1 0 0 0 0
138 141 12 10 8 6 4 3 1 0 0 0 0
141 144 13 10 8 6 5 3 2 0 0 0 0
144 147 13 11 9 7 5 3 2 0 0 0 0
147 150 14 11 9 7 5 4 2 1 0 0 0
150 153 14 12 9 7 6 4 2 1 0 0 0
153 156 15 12 10 8 6 4 3 1 0 0 0
156 159 15 13 10 8 6 5 3 2 0 0 0
159 162 15 13 11 8 6 5 3 2 0 0 0
162 165 16 14 11 9 7 5 4 2 1 0 0
165 168 16 14 12 9 7 6 4 2 1 0 0
168 171 17 15 12 10 8 6 4 3 1 0 0
171 174 17 15 13 10 8 6 5 3 1 0 0
174 177 18 15 13 11 8 6 5 3 2 0 0
177 180 18 16 14 11 9 7 5 4 2 1 0
180 183 19 16 14 12 9 7 5 4 2 1 0
183 186 19 17 14 12 10 7 6 4 3 1 0
186 189 20 17 15 13 10 8 6 5 3 1 0
189 192 20 18 15 13 11 8 6 5 3 2 0
192 195 20 18 16 13 11 9 7 5 4 2 0
195 198 21 19 16 14 12 9 7 5 4 2 1
198 201 21 19 17 14 12 10 7 6 4 3 1
201 204 22 19 17 15 12 10 8 6 4 3 1
204 207 22 20 18 15 13 11 8 6 5 3 2
207 210 23 20 18 16 13 11 9 7 5 4 2
210 213 23 21 18 16 14 11 9 7 5 4 2
213 216 24 21 19 17 14 12 10 7 6 4 3
216 219 24 22 19 17 15 12 10 8 6 4 3
219 222 24 22 20 17 15 13 10 8 6 5 3
222 225 25 23 20 18 16 13 11 9 7 5 3
225 228 25 23 21 18 16 14 11 9 7 5 4
228 231 26 24 21 19 17 14 12 9 7 6 4
231 234 26 24 22 19 17 15 12 10 8 6 4
234 237 27 24 22 20 17 15 13 10 8 6 5
237 240 27 25 23 20 18 16 13 11 9 7 5
240 243 28 25 23 21 18 16 14 11 9 7 5
243 246 28 26 23 21 19 16 14 12 9 7 6
246 249 29 26 24 22 19 17 15 12 10 8 6
Publication 15 (2017) Page 65
 Wage Bracket Method Tables for Income Tax Withholding
MARRIED PersonsDAILY Payroll Period
(For Wages Paid through December 31, 2017)

And the wages are And the number of withholding allowances claimed is
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is
$249 $252 $29 $27 $24 $22 $20 $17 $15 $13 $10 $8 $6
252 255 29 27 25 22 20 18 15 13 11 8 6
255 258 30 28 25 23 21 18 16 14 11 9 7
258 261 30 28 26 23 21 19 16 14 12 9 7
261 264 31 28 26 24 21 19 17 14 12 10 7
264 267 31 29 27 24 22 20 17 15 13 10 8
267 270 32 29 27 25 22 20 18 15 13 11 8
270 273 32 30 27 25 23 20 18 16 13 11 9
273 276 33 30 28 26 23 21 19 16 14 12 9
276 279 33 31 28 26 24 21 19 17 14 12 10
279 282 33 31 29 26 24 22 19 17 15 12 10
282 285 34 32 29 27 25 22 20 18 15 13 11
285 288 34 32 30 27 25 23 20 18 16 13 11
288 291 35 33 30 28 26 23 21 18 16 14 11
291 294 35 33 31 28 26 24 21 19 17 14 12
294 297 36 33 31 29 26 24 22 19 17 15 12
297 300 36 34 32 29 27 25 22 20 18 15 13
300 303 37 34 32 30 27 25 23 20 18 16 13
303 306 37 35 32 30 28 25 23 21 18 16 14
306 309 38 35 33 31 28 26 24 21 19 17 14
309 312 38 36 33 31 29 26 24 22 19 17 15
312 315 38 36 34 31 29 27 24 22 20 17 15
315 318 39 37 34 32 30 27 25 23 20 18 16
318 321 39 37 35 32 30 28 25 23 21 18 16
321 324 40 37 35 33 30 28 26 23 21 19 16
324 327 40 38 36 33 31 29 26 24 22 19 17
327 330 41 38 36 34 31 29 27 24 22 20 17
330 333 42 39 36 34 32 29 27 25 22 20 18
333 336 43 39 37 35 32 30 28 25 23 21 18
336 339 43 40 37 35 33 30 28 26 23 21 19
339 341 44 40 38 35 33 31 28 26 24 21 19
341 343 44 41 38 36 33 31 29 26 24 22 19
343 345 45 41 38 36 34 31 29 27 24 22 20
345 347 45 42 39 36 34 32 29 27 25 22 20
347 349 46 42 39 37 34 32 30 27 25 23 20
349 351 46 43 39 37 35 32 30 28 25 23 21
351 353 47 43 40 37 35 33 30 28 26 23 21
353 355 47 44 40 38 35 33 31 28 26 23 21
355 357 48 44 40 38 35 33 31 28 26 24 21
357 359 48 45 41 38 36 33 31 29 26 24 22
359 361 49 45 41 38 36 34 31 29 27 24 22
361 363 49 46 42 39 36 34 32 29 27 25 22
363 365 50 46 42 39 37 34 32 30 27 25 23
365 367 50 47 43 39 37 35 32 30 28 25 23
367 369 51 47 43 40 37 35 33 30 28 26 23
369 371 51 48 44 40 38 35 33 31 28 26 24
371 373 52 48 44 40 38 36 33 31 29 26 24
373 375 52 49 45 41 38 36 34 31 29 26 24
375 377 53 49 45 41 38 36 34 31 29 27 24
377 379 53 50 46 42 39 36 34 32 29 27 25
379 381 54 50 46 42 39 37 34 32 30 27 25
381 383 54 51 47 43 39 37 35 32 30 28 25
383 385 55 51 47 43 40 37 35 33 30 28 26
385 387 55 52 48 44 40 38 35 33 31 28 26
387 389 56 52 48 44 40 38 36 33 31 29 26
389 391 56 53 49 45 41 38 36 34 31 29 27
391 393 57 53 49 45 41 39 36 34 32 29 27
393 395 57 54 50 46 42 39 37 34 32 29 27
395 397 58 54 50 46 42 39 37 34 32 30 27
397 399 58 55 51 47 43 39 37 35 32 30 28
399 401 59 55 51 47 43 40 37 35 33 30 28
401 403 59 56 52 48 44 40 38 35 33 31 28
403 405 60 56 52 48 44 40 38 36 33 31 29
405 407 60 57 53 49 45 41 38 36 34 31 29
407 409 61 57 53 49 45 41 39 36 34 32 29

$409 and over Use Table 8(b) for a MARRIED person on page 46. Also see the instructions on page 43.

Page 66 Publication 15 (2017)

 Electronic Federal Tax Payment System: Best op-
How To Get Tax Help tion for businesses. Enrollment is required.
Check or money order: Mail your payment to the ad-
If you have questions about a tax issue, need help prepar- dress listed on the notice or instructions.
ing your tax return, or want to download free publications,
forms, or instructions, go to IRS.gov and find resources What if I cant pay now? Go to IRS.gov/payments for
that can help you right away. more information about your options.
Apply for an online payment agreement (IRS.gov/opa)
Preparing and filing your tax return. Visit the IRS web- to meet your tax obligation in monthly installments if
site at IRS.gov/employmentefile for more information on you cant pay your taxes in full today. Once you com-
filing your employment tax returns electronically. plete the online process, you will receive immediate
Getting answers to your tax law questions. notification of whether your agreement has been ap-
On IRS.gov get answers to your tax questions proved.
anytime, anywhere. Use the Offer in Compromise Pre-Qualifier (IRS.gov/
Go to IRS.gov/help or IRS.gov/letushelp pages for a oic) to see if you can settle your tax debt for less than
variety of tools that will help you get answers to some the full amount you owe.
of the most common tax questions.
Understanding an IRS notice or letter. Go to IRS.gov/
You may also be able to access tax law information in notices to find additional information about responding to
your electronic filing software. an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many

Getting tax forms and publications. Go to IRS.gov/ questions can be resolved on IRS.gov without visiting an
forms to view, download, or print most of the forms and IRS Tax Assistance Center (TAC). Go to IRS.gov/
publications you may need. You can also download and letushelp for the topics people ask about most. If you still
view popular tax publications and instructions (including need help, IRS TACs provide tax help when a tax issue
Pub. 15) on mobile devices as an eBook at no charge. Or, cant be handled online or by phone. All TACs now pro-
you can go to IRS.gov/orderforms to place an order and vide service by appointment so youll know in advance
have forms mailed to you within 10 business days. that you can get the service you need without waiting. Be-
Getting a transcript or copy of a return. You can get a fore you visit, go to IRS.gov/taclocator to find the nearest
copy of your tax transcript or a copy of your return by call- TAC, check hours, available services, and appointment
ing 1-800-829-4933 or by mailing Form 4506-T (transcript options. Or, on the IRS2Go app, under the Stay Connec-
request) or Form 4506 (copy of return) to the IRS. ted tab, choose the Contact Us option and click on Local
Offices.
Resolving taxrelated identity theft issues.
Watching IRS videos. The IRS Video portal
The IRS doesnt initiate contact with taxpayers by (IRSvideos.gov) contains video and audio presentations
email or telephone to request personal or financial in- for individuals, small businesses, and tax professionals.
formation. This includes any type of electronic com-
munication, such as text messages and social media Getting tax information in other languages. For tax-
channels. payers whose native language isnt English, we have the
following resources available. Taxpayers can find informa-
Go to IRS.gov/idprotection for information and videos.
tion on IRS.gov in the following languages.
If you suspect you are a victim of tax-related identity
theft, visit IRS.gov/id to learn what steps you should Spanish (IRS.gov/spanish).
take. Chinese (IRS.gov/chinese).

Making a tax payment. The IRS uses the latest encryp- Vietnamese (IRS.gov/vietnamese).
tion technology to ensure your electronic payments are Korean (IRS.gov/korean).
safe and secure. You can make electronic payments on- Russian (IRS.gov/russian).
line, by phone, and from a mobile device using the
IRS2Go app. Paying electronically is quick, easy, and The IRS TACs provide over-the-phone interpreter serv-
faster than mailing in a check or money order. Go to ice in over 170 languages, and the service is available
IRS.gov/payments to make a payment using any of the free to taxpayers.
following options.
Debit or credit card: Choose an approved payment The Taxpayer Advocate Service Is
processor to pay online, by phone, and by mobile de- Here To Help You
vice.
What is the Taxpayer Advocate Service?
Electronic Funds Withdrawal: Offered only when fil-
ing your federal taxes using tax preparation software The Taxpayer Advocate Service (TAS) is an independ
or through a tax professional. ent organization within the IRS that helps taxpayers and

Publication 15 (2017) Page 67

protects taxpayer rights. Our job is to ensure that every local directory and at taxpayeradvocate.irs.gov. You can
taxpayer is treated fairly and that you know and under- also call us at 1-877-777-4778.
stand your rights under the Taxpayer Bill of Rights.
How Can You Learn About Your Taxpayer
What Can the Taxpayer Advocate Service Rights?
Do For You?
The Taxpayer Bill of Rights describes 10 basic rights that
We can help you resolve problems that you cant resolve all taxpayers have when dealing with the IRS. Our Tax
with the IRS. And our service is free. If you qualify for our Toolkit at taxpayeradvocate.irs.gov can help you under-
assistance, you will be assigned to one advocate who will stand what these rights mean to you and how they apply.
work with you throughout the process and will do every- These are your rights. Know them. Use them.
thing possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, How Else Does the Taxpayer Advocate
your family, or your business, Service Help Taxpayers?
You face (or your business is facing) an immediate TAS works to resolve large-scale problems that affect
threat of adverse action, or many taxpayers. If you know of one of these broad issues,
Youve tried repeatedly to contact the IRS but no one please report it to us at IRS.gov/sams.
has responded, or the IRS hasnt responded by the
date promised.

How Can You Reach Us?

We have offices in every state, the District of Columbia,
and Puerto Rico. Your local advocates number is in your

Page 68 Publication 15 (2017)

 To help us develop a more useful index, please let us know if you have ideas for index entries.
Index See Comments and Suggestions in the Introduction for the ways you can reach us.

Spouse 12
Standard mileage rate 15
A H Statutory employees 11
Accuracy of deposits rule 28 Health insurance plans 16 Statutory nonemployees 11
Additional Medicare Tax 23, 34 Health savings accounts (HSAs) 16 Successor employer 24, 36
Adjustments 32 Hiring new employees 4 Supplemental wages 18
Aliens, nonresident 21, 24 Household employees 30
Allocated tips 18
Archer MSAs 16
Assistance (See Tax help) T
I Tax help 67
Identity theft 67 Telephone help 7
Income tax withholding 20, 43 Third Party Payer Arrangements 42
B Information returns 5 Thirdparty sick pay tax adjustment 33
Backup withholding 6 International social security Tip Rate Determination Agreement 18
Business expenses, employee 14 agreements 24 Tip Rate Determination and Education
Program 18
Tips 17, 19
Trust fund recovery penalty 29
C L
Calendar 8 Longterm care insurance 16
Certain foreign persons treated as Lookback period 25
American employers 24 U
Change of business address or Unemployment tax, federal 35
responsible party 7
COBRA premium assistance credit 10 M
Correcting employment taxes 34 Meals and lodging 16
Correcting errors, (prior period Medical care 16 V
adjustments) Form 941 33 Medical savings accounts 16 Vacation pay 20
Medicare tax 23
Mileage 15
Monthly deposit schedule 26
D Moving expenses 15 W
Delivery services, private 7 Wage repayments 35
Depositing taxes: Wages defined 14
Penalties 29 Wages not paid in money 15
Rules 25 N Withholding:
Differential wage payments 16 New employees 4 Backup 6
Noncash wages 15 Certificate 20
Nonemployee compensation 6 Exemption 21
Fringe benefits 17
E Income tax 20
Efile 31 Levies 23
Election worker 9 P Nonresident aliens 24
Electronic 28 Parttime workers 24 Pensions and annuities 6
Electronic deposit requirement 28 Payroll period 20 Percentage method 43
Electronic Federal Tax Payment System Penalties 29, 31 Social security and Medicare taxes 23
(EFTPS) 28 Private delivery services 7 Table instructions 43
Electronic filing 4, 31 Publications (See Tax help) Tips 19
Eligibility for employment 4 Wage bracket method 43
Employees defined 11
Employer identification number (EIN) 10
Employer responsibilities 5
R
Reconciling Forms W2 and Forms 941 or Z
944 31 Zero wage return 5
Recordkeeping 6
F Reimbursements 15
Family employees 12 Repayments, wages 35
Final return 31
Form 944 30
Fringe benefits 16
FUTA tax 35
S
Seasonal employers 30
Semiweekly deposit schedule 26
Sick pay 17
G Social security and Medicare taxes 23
Government employers 9 Social security number, employee 13

Publication 15 (2017) Page 69