Employers Guide

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

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

5. Wages and Other Compensation . . . . . . . . . . . 14
For use in 2019 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 19
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 20
9. Withholding From Employees' Wages . . . . . . . 20
10. Required Notice to Employees About the
Earned Income Credit (EIC) . . . . . . . . . . . . . . 25
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 25
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 30
13. Reporting Adjustments to Form 941 or
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
14. Federal Unemployment (FUTA) Tax . . . . . . . . 35
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . 38
16. Third-Party Payer Arrangements . . . . . . . . . . 43
17. Federal Income Tax Withholding Methods . . . 44
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 68
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
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 2019. The social
security tax rate is 6.2% each for the employee and em-
ployer, unchanged from 2018. The social security wage
base limit is $132,900.
Get forms and other information faster and easier at: The Medicare tax rate is 1.45% each for the employee
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español)
and employer, unchanged from 2018. There is no wage
• IRS.gov/Russian (Pусский)
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) base limit for Medicare tax.
Dec 17, 2018

Social security and Medicare taxes apply to the wages Backup withholding. P.L. 115-97 lowered the backup
of household workers you pay $2,100 or more in cash wa- withholding rate to 24% for tax years beginning after 2017
ges for 2019. Social security and Medicare taxes apply to and before 2026. For more information on backup with-
election workers who are paid $1,800 or more in cash or holding, see Backup withholding, later.
an equivalent form of compensation in 2019. Qualified small business payroll tax credit for in-
2019 withholding tables. This publication includes the creasing research activities. For tax years beginning
2019 Percentage Method Tables and Wage Bracket Ta- after 2015, a qualified small business may elect to claim
bles for Income Tax Withholding; see section 17. up to $250,000 of its credit for increasing research activi-
2019 federal income tax withholding. Notice 2018-92, ties as a payroll tax credit against the employer’s share of
2018-51 I.R.B. 1038, available at IRS.gov/irb/ social security tax. The payroll tax credit must be elected
2018-51_IRB#NOT-2018-92, provides that until April 30, on an original income tax return that is timely filed (includ-
2019, an employee who has a reduction in a claimed ing extensions). The portion of the credit used against the
number of withholding allowances solely due to changes employer’s share of social security tax is allowed in the
from the new tax legislation enacted on December 22, first calendar quarter beginning after the date that the
2017 (P.L. 115-97, Tax Cuts and Jobs Act), isn't required qualified small business filed its income tax return. The
to give his or her employer a new Form W-4 until May 10, election and determination of the credit amount that will
2019 (10 days after April 30, 2019). However, if an em- be used against the employer's share of social security
ployee no longer reasonably expects to be entitled to a tax are made on Form 6765, Credit for Increasing Re-
claimed number of withholding allowances because of a search Activities. The amount from Form 6765, line 44,
change in personal circumstances not solely related to must then be reported on Form 8974, Qualified Small
changes made by P.L. 115-97 (for example, an employ- Business Payroll Tax Credit for Increasing Research Ac-
ee's child no longer qualifies as the employee's depend- tivities. Form 8974 is used to determine the amount of the
ent because of the child's change in residence), the em- credit that can be used in the current quarter. The amount
ployee must furnish his or her employer a new Form W-4 from Form 8974, line 12, is reported on Form 941 or
within 10 days after the change. In addition, if an em- 941-SS, line 11 (or Form 944, line 8). For more informa-
ployee who claimed married filing status on Form W-4 be- tion about the payroll tax credit, see Notice 2017-23,
comes divorced from his or her spouse, the employee 2017-16 I.R.B. 1100, available at IRS.gov/irb/
must furnish his or her employer a new Form W-4 within 2017-16_IRB#NOT-2017-23, and IRS.gov/
10 days after the change. An employee who has a reduc- ResearchPayrollTC. Also see the line 16 instructions in
tion in a claimed number of withholding allowances after the Instructions for Form 941 (line 13 instructions in the In-
April 30, 2019, for any reason is required to give his or her structions for Form 944).
employer a new Form W-4 within 10 days of the change in Certification program for professional employer or-
status resulting in the reduction in withholding allowances. ganizations (PEOs). The Tax Increase Prevention Act of
See section 9 for more information about Form W-4. 2014 required the IRS to establish a voluntary certification
Withholding allowance. The 2019 amount for one with- program for PEOs. PEOs handle various payroll adminis-
holding allowance on an annual basis is $4,200. tration and tax reporting responsibilities for their business
clients and are typically paid a fee based on payroll costs.
Disaster tax relief. Disaster tax relief is available for To become and remain certified under the certification
those impacted by recent disasters. For more information program, certified professional employer organizations
about disaster relief, go to IRS.gov/DisasterTaxRelief. (CPEOs) must meet various requirements described in
sections 3511 and 7705 and related published guidance.
Certification as a CPEO may affect the employment tax li-
Reminders abilities of both the CPEO and its customers. A CPEO is
generally treated for employment tax purposes as the em-
Moving expense reimbursement. P.L. 115-97 sus- ployer of any individual who performs services for a cus-
pends the exclusion for qualified moving expense reim- tomer of the CPEO and is covered by a contract descri-
bursements from your employee's income for tax years bed in section 7705(e)(2) between the CPEO and the
beginning after 2017 and before 2026. However, the ex- customer (CPEO contract), but only for wages and other
clusion is still available in the case of a member of the compensation paid to the individual by the CPEO. To be-
U.S. Armed Forces on active duty who moves because of come a CPEO, the organization must apply through the
a permanent change of station. The exclusion applies only IRS Online Registration System. For more information or
to reimbursement of moving expenses that the member to apply to become a CPEO, go to IRS.gov/CPEO. Also
could deduct if he or she had paid or incurred them with- see Revenue Procedure 2017-14, 2017-3 I.R.B. 426,
out reimbursement. See Moving Expenses in Pub. 3, available at IRS.gov/irb/2017-03_IRB#RP-2017-14.
Armed Forces' Tax Guide, for the definition of what consti- Outsourcing payroll duties. Generally, as an employer,
tutes a permanent change of station and to learn which you’re responsible to ensure that tax returns are filed and
moving expenses are deductible. deposits and payments are made, even if you contract
Withholding on supplemental wages. P.L. 115-97 with a third party to perform these acts. You remain re-
lowered the withholding rates on supplemental wages for sponsible if the third party fails to perform any required ac-
tax years beginning after 2017 and before 2026. See tion. Before you choose to outsource any of your payroll
section 7 for the new rates. and related tax duties (that is, withholding, reporting, and
Page 2 Publication 15 (2019)

paying over social security, Medicare, FUTA, and income ANNUAL Federal Tax Return or Claim for Refund), re-
taxes) to a third-party payer, such as a payroll service pro- spectively, to claim the COBRA premium assistance
vider or reporting agent, go to IRS.gov/ credit. Filing a Form 941-X (or Form 944-X) before filing a
OutsourcingPayrollDuties for helpful information on this Form 941 (or Form 944) for the return period may result in
topic. If a CPEO pays wages and other compensation to errors or delays in processing your Form 941-X (or Form
an individual performing services for you, and the services 944-X). For more information, see the Instructions for
are covered by a contract described in section 7705(e)(2) Form 941 (or the Instructions for Form 944), or go to
between you and the CPEO (CPEO contract), then the IRS.gov/COBRACredit.
CPEO is generally treated as the employer, but only for Medicaid waiver payments. Notice 2014-7 provides
wages and other compensation paid to the individual by that certain Medicaid waiver payments are excludable
the CPEO. However, with respect to certain employees from income for federal income tax purposes. See Notice
covered by a CPEO contract, you may also be treated as 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
an employer of the employees and, consequently, may 2014-04_IRB#NOT-2014-7. For more information, includ-
also be liable for federal employment taxes imposed on ing questions and answers related to Notice 2014-7, go to
wages and other compensation paid by the CPEO to such IRS.gov/MedicaidWaiverPayments.
employees. For more information on the different types of
No federal income tax withholding on disability pay-
third-party payer arrangements, see section 16.
ments for injuries incurred as a direct result of a ter-
Aggregate Form 941 filers. Agents and CPEOs must rorist attack directed against the United States. Disa-
complete Schedule R (Form 941), Allocation Schedule for bility payments for injuries incurred as a direct result of a
Aggregate Form 941 Filers, when filing an aggregate terrorist attack directed against the United States (or its al-
Form 941. Aggregate Forms 941 are filed by agents ap- lies) aren't included in income. Because federal income
proved by the IRS under section 3504 of the Internal Rev- tax withholding is only required when a payment is includi-
enue Code. To request approval to act as an agent for an ble in income, no federal income tax should be withheld
employer, the agent files Form 2678 with the IRS. Aggre- from these payments.
gate Forms 941 are also filed by CPEOs approved by the Voluntary withholding on dividends and other distri-
IRS under section 7705. CPEOs file Form 8973, Certified butions by an Alaska Native Corporation (ANC). A
Professional Employer Organization/Customer Reporting shareholder of an ANC may request voluntary income tax
Agreement, to notify the IRS that they’ve started or ended withholding on dividends and other distributions paid by
a service contract with a client or customer. an ANC. A shareholder may request voluntary withholding
Aggregate Form 940 filers. Agents and CPEOs must by giving the ANC a completed Form W-4V. For more in-
complete Schedule R (Form 940), Allocation Schedule for formation, see Notice 2013-77, 2013-50 I.R.B. 632, avail-
Aggregate Form 940 Filers, when filing an aggregate able at IRS.gov/irb/2013-50_IRB#NOT-2013-77.
Form 940, Employer's Annual Federal Unemployment Definition of marriage. A marriage of two individuals is
(FUTA) Tax Return. Aggregate Forms 940 can be filed by recognized for federal tax purposes if the marriage is rec-
agents acting on behalf of home care service recipients ognized by the state, possession, or territory of the United
who receive home care services through a program ad- States in which the marriage is entered into, regardless of
ministered by a federal, state, or local government. To re- legal residence. Two individuals who enter into a relation-
quest approval to act as an agent on behalf of home care ship that is denominated as marriage under the laws of a
service recipients, the agent files Form 2678 with the IRS. foreign jurisdiction are recognized as married for federal
Aggregate Forms 940 are also filed by CPEOs approved tax purposes if the relationship would be recognized as
by the IRS under section 7705. CPEOs file Form 8973 to marriage under the laws of at least one state, possession,
notify the IRS that they’ve started or ended a service con- or territory of the United States, regardless of legal resi-
tract with a client or customer. dence. Individuals who have entered into a registered do-
Work opportunity tax credit for qualified tax-exempt mestic partnership, civil union, or other similar relationship
organizations hiring qualified veterans. The work op- that isn't denominated as a marriage under the law of the
portunity tax credit is available for eligible unemployed state, possession, or territory of the United States where
veterans who begin work on or after November 22, 2011, such relationship was entered into aren't lawfully married
and before January 1, 2020. Qualified tax-exempt organi- for federal tax purposes, regardless of legal residence.
zations that hire eligible unemployed veterans can claim Severance payments. Severance payments are wages
the work opportunity tax credit against their payroll tax lia- subject to social security and Medicare taxes, income tax
bility using Form 5884-C. For more information, go to withholding, and FUTA tax.
IRS.gov/WOTC. You must receive written notice from the IRS to file
COBRA premium assistance credit. Effective for tax Form 944. If you’ve been filing Forms 941 (or Forms
periods beginning after 2013, the credit for COBRA pre- 941-SS, Employer's QUARTERLY Federal Tax Re-
mium assistance payments can't be claimed on Form 941, turn—American Samoa, Guam, the Commonwealth of the
Employer's QUARTERLY Federal Tax Return (or Form Northern Mariana Islands, and the U.S. Virgin Islands, or
944, Employer's ANNUAL Federal Tax Return). Instead, Formularios 941-PR, Planilla para la Declaración Federal
after filing your Form 941 (or Form 944), file Form 941-X, TRIMESTRAL del Patrono), and believe your employment
Adjusted Employer's QUARTERLY Federal Tax Return or taxes for the calendar year will be $1,000 or less, and you
Claim for Refund (or Form 944-X, Adjusted Employer's would like to file Form 944 instead of Forms 941, you must
Publication 15 (2019) Page 3

contact the IRS during the first calendar quarter of the tax • For electronic filing of Forms W-2, Wage and Tax
year to request to file Form 944. You must receive written Statement, go to SSA.gov/employer.
notice from the IRS to file Form 944 instead of Forms 941
If you’re filing your tax return or paying your fed-
before you may file this form. For more information on re-
! eral taxes electronically, a valid EIN is required at
questing to file Form 944, including the methods and CAUTION the time the return is filed or the payment is made.
deadlines for making a request, see the Instructions for
If a valid EIN isn't provided, the return or payment won't be
Form 944.
processed. This may result in penalties. See section 1 for
Employers can request to file Forms 941 instead of information about applying for an EIN.
Form 944. If you received notice from the IRS to file
Form 944 but would like to file Forms 941 instead, you Electronic funds withdrawal (EFW). If you file your em-
must contact the IRS during the first calendar quarter of ployment tax return electronically, you can e-file and use
the tax year to request to file Forms 941. You must receive EFW to pay the balance due in a single step using tax
written notice from the IRS to file Forms 941 instead of preparation software or through a tax professional. How-
Form 944 before you may file these forms. For more infor- ever, don't use EFW to make federal tax deposits. For
mation on requesting to file Forms 941, including the more information on paying your taxes using EFW, go to
methods and deadlines for making a request, see the In- IRS.gov/EFW.
structions for Form 944. Credit or debit card payments. You can pay the bal-
Federal tax deposits must be made by electronic ance due shown on your employment tax return by credit
funds transfer (EFT). You must use EFT to make all or debit card. Your payment will be processed by a pay-
federal tax deposits. Generally, an EFT is made using the ment processor who will charge a processing fee. Don't
Electronic Federal Tax Payment System (EFTPS). If you use a credit or debit card to make federal tax deposits. For
don't want to use EFTPS, you can arrange for your tax more information on paying your taxes with a credit or
professional, financial institution, payroll service, or other debit card, go to IRS.gov/PayByCard.
trusted third party to make electronic deposits on your be- Online payment agreement. You may be eligible to ap-
half. Also, you may arrange for your financial institution to ply for an installment agreement online if you can’t pay the
initiate a same-day wire payment on your behalf. EFTPS full amount of tax you owe when you file your employment
is a free service provided by the Department of the Treas- tax return. For more information, see the instructions for
ury. Services provided by your tax professional, financial your employment tax return or go to IRS.gov/OPA.
institution, payroll service, or other third party may have a
fee.
For more information on making federal tax deposits, Forms in Spanish
see How To Deposit in section 11. To get more informa-
tion about EFTPS or to enroll in EFTPS, go to EFTPS.gov, You can provide Formulario W-4(SP), Certificado de
or call 800-555-4477 or 800-733-4829 (TDD). Additional Exención de Retenciones del Empleado, in place of Form
information about EFTPS is also available in Pub. 966. W-4, Employee's Withholding Allowance Certificate, to
Pub. 5146 explains employment tax examinations your Spanish-speaking employees. For more information,
and appeal rights. Pub. 5146 provides employers with see Pub. 17(SP), El Impuesto Federal sobre los Ingresos
information on how the IRS selects employment tax re- (Para Personas Físicas). For nonemployees, such as
turns to be examined, what happens during an exam, and independent contractors, Formulario W-9(SP), Solicitud y
what options an employer has in responding to the results Certificación del Número de Identificación del
of an exam, including how to appeal the results. Pub. Contribuyente, may be used in place of Form W-9,
5146 also includes information on worker classification is- Request for Taxpayer Identification Number and
sues and tip exams. Certification.
Electronic Filing and Payment Hiring New Employees

Now, more than ever before, businesses can enjoy the Eligibility for employment. You must verify that each
benefits of filing and paying their federal taxes new employee is legally eligible to work in the United
electronically. Whether you rely on a tax professional or States. This includes completing the U.S. Citizenship and
handle your own taxes, the IRS offers you convenient Immigration Services (USCIS) Form I-9, Employment Eli-
programs to make filing and payment easier. gibility Verification. You can get Form I-9 at USCIS.gov/
Spend less time and worry on taxes and more time Forms, USCIS offices, or by calling 800-870-3676. For
running your business. Use e-file and EFTPS to your more information, visit the USCIS website at USCIS.gov/
benefit. I-9-Central or call 800-375-5283 or 800-767-1833 (TTY).
New hire reporting. You’re required to report any new
• For e-file, go to IRS.gov/EmploymentEfile for employee to a designated state new hire registry. A new
additional information. A fee may be charged to file employee is an employee who hasn't previously been em-
electronically. ployed by you or was previously employed by you but has
• For EFTPS, go to EFTPS.gov or call EFTPS Customer been separated from such prior employment for at least
Service at 800-555-4477 or 800-733-4829 (TDD). 60 consecutive days.

Many states accept a copy of Form W-4 with employer section 7. If you have nonresident alien employees, see
information added. Visit the Office of Child Support En- Withholding income taxes on the wages of nonresident
forcement website at acf.hhs.gov/programs/css/ alien employees in section 9.
employers for more information. In 2019, withhold from periodic pension and annuity
W-4 request. Ask each new employee to complete the payments as if the recipient is married claiming three with-
2019 Form W-4. See section 9. holding allowances, unless he or she has provided Form
W-4P, Withholding Certificate for Pension or Annuity Pay-
Name and social security number (SSN). Record
ments, either electing no withholding or giving a different
each new employee's name and SSN from his or her so-
number of allowances, marital status, or an additional
cial security card. Any employee without a social security
amount to be withheld. Don't withhold on direct rollovers
card should apply for one. See section 4.
from qualified plans or governmental section 457(b) plans.
See section 9 and Pub. 15-A, Employer's Supplemental
Tax Guide. Pub. 15-A includes information about with-
Paying Wages, Pensions, or holding on pensions and annuities.
Annuities Zero wage return. If you haven't filed a “final” Form 940
and "final" Form 941 or 944, or aren't a “seasonal” em-
Correcting Form 941 or 944. If you discover an error on ployer (Form 941 only), you must continue to file a Form
a previously filed Form 941, make the correction using 940 and Form 941 or 944, even for periods during which
Form 941-X. If you discover an error on a previously filed you paid no wages. The IRS encourages you to file your
Form 944, make the correction using Form 944-X. Forms “Zero Wage” Form 940 and Form 941 or 944 electroni-
941-X and 944-X are filed separately from Forms 941 and cally. Go to IRS.gov/EmploymentEfile for more informa-
944. Forms 941-X and 944-X are used by employers to tion on electronic filing.
claim refunds or abatements of employment taxes, rather
than Form 843. See section 13 for more information.
Income tax withholding. Withhold federal income tax Information Returns
from each wage payment or supplemental unemployment
compensation plan benefit payment according to the em- You may be required to file information returns to report
ployee's Form W-4 and the correct withholding table. If certain types of payments made during the year. For
you're paying supplemental wages to an employee, see example, you must file Form 1099-MISC, Miscellaneous
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 . . . . . . . . . . . . . . . . . . . . 5 Remind employees to submit a new Form W-4
Ask employees for Form W-4 . . . . . . . . . . . . . . 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
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

Income, to report payments of $600 or more to persons participants from some nonqualified pension plans and
not treated as employees (for example, independent deferred compensation plans (including section 457(b)
contractors) for services performed for your trade or plans of tax-exempt organizations) are treated as wages
business. For details about filing Forms 1099 and for and are reported on Form W-2, income tax withheld must
information about required electronic filing, see the be reported on Form 941 or Form 944, not on Form 945.
General Instructions for Certain Information Returns for However, distributions from such plans to a beneficiary or
general information, and the separate, specific estate of a deceased employee aren't wages and are re-
instructions for each information return you file (for ported on Forms 1099-R, Distributions From Pensions,
example, the Instructions for Form 1099-MISC). Annuities, Retirement or Profit-Sharing Plans, IRAs, Insur-
Generally, don't use Forms 1099 to report wages and ance Contracts, etc.; income tax withheld must be repor-
other compensation you paid to employees; report these ted on Form 945.
on Form W-2. See the General Instructions for Forms W-2 Backup withholding. You generally must withhold 24%
and W-3 for details about filing Form W-2 and for of certain taxable payments if the payee fails to furnish
information about required electronic filing. If you file 250 you with his or her correct taxpayer identification number
or more Forms 1099-MISC, you must file them (TIN). This withholding is referred to as “backup withhold-
electronically. If you file 250 or more Forms W-2, you must ing.”
file them electronically. Electronic filing is the only form of
magnetic media that the IRS and the SSA will accept. Payments subject to backup withholding include inter-
est, dividends, patronage dividends, rents, royalties, com-
Information reporting customer service site. The IRS
missions, nonemployee compensation, payments made in
operates an information return customer service site to
settlement of payment card or third-party network transac-
answer questions about reporting on Forms W-2, W-3,
tions, and certain other payments you make in the course
1099, and other information returns. If you have questions
of your trade or business. In addition, transactions by
related to reporting on information returns, call
brokers and barter exchanges and certain payments
866-455-7438 (toll free), 304-263-8700 (toll call), or
made by fishing boat operators are subject to backup
304-579-4827 (TDD/TTY for persons who are deaf, hard
withholding.
of hearing, or have a speech disability). The center can
also be reached by email at mccirp@irs.gov. Don't include Backup withholding doesn't apply to wages, pen-
tax identification numbers (TINs) or attachments in email ! sions, annuities, IRAs (including simplified em-
correspondence because electronic mail isn't secure. CAUTION ployee pension (SEP) and SIMPLE retirement
plans), section 404(k) distributions from an employee

stock ownership plan (ESOP), medical savings accounts
Nonpayroll Income Tax (MSAs), health savings accounts (HSAs), long-term-care
benefits, or real estate transactions.
Withholding You can use Form W-9 or Formulario W-9(SP) to re-
quest payees to furnish a TIN. Form W-9 or Formulario
Nonpayroll federal income tax withholding (reported on W-9(SP) must be used when payees must certify that the
Forms 1099 and Form W-2G, Certain Gambling number furnished is correct, or when payees must certify
Winnings) must be reported on Form 945, Annual Return that they’re not subject to backup withholding or are ex-
of Withheld Federal Income Tax. Separate deposits are empt from backup withholding. The Instructions for the
required for payroll (Form 941 or Form 944) and Requester of Form W-9 or Formulario W-9(SP) includes a
nonpayroll (Form 945) withholding. Nonpayroll items list of types of payees who are exempt from backup with-
include the following. holding. For more information, see Pub. 1281, Backup
• Pensions (including distributions from tax-favored Withholding for Missing and Incorrect Name/TIN(s).
retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans),
annuities, and IRA distributions.
Recordkeeping
• Military retirement.
Keep all records of employment taxes for at least 4 years.
• Gambling winnings.
These should be available for IRS review. Your records
• Indian gaming profits. should include the following information.
• Certain government payments on which the recipient • Your EIN.
elected voluntary income tax withholding.
• Amounts and dates of all wage, annuity, and pension
• Dividends and other distributions by an ANC on which payments.
the recipient elected voluntary income tax 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
income tax withholding, see the Instructions for Form 945. • The fair market value of in-kind wages paid.
Distributions from nonqualified pension plans and • Names, addresses, SSNs, and occupations of
deferred compensation plans. Because distributions to employees and recipients.

• Any employee copies of Forms W-2 and W-2c
returned to you as undeliverable. Telephone Help
• Dates of employment for each employee.
Tax questions. You can call the IRS Business and Spe-
• Periods for which employees and recipients were paid cialty Tax Line with your employment tax questions at
while absent due to sickness or injury and the amount 800-829-4933.
and weekly rate of payments you or third-party payers
Help for people with disabilities. You may call
made to them.
800-829-4059 (TDD/TTY for persons who are deaf, hard
• Copies of employees' and recipients' income tax of hearing, or have a speech disability) with any employ-
withholding allowance certificates (Forms W-4, W-4P, ment tax questions. You may also use this number for as-
W-4(SP), W-4S, and W-4V). sistance with unresolved tax problems.
• Dates and amounts of tax deposits you made and Additional employment tax information. Go to
acknowledgment numbers for deposits made by IRS.gov/EmploymentTaxes for additional employment tax
EFTPS. information.
• Copies of returns filed and confirmation numbers.
• Records of fringe benefits and expense
reimbursements provided to your employees, Ordering Employer Tax Forms
including substantiation.
and Publications
You can view, download, or print most of the forms,
Change of Business Name instructions, and publications you may need at IRS.gov/
Forms. Otherwise, you can go to IRS.gov/OrderForms to
Notify the IRS immediately if you change your business place an order and have them mailed to you.
name. Write to the IRS office where you file your returns, Instead of ordering paper Forms W-2 and W-3,
using the Without a payment address provided in the consider filing them electronically using the SSA's free
instructions for your employment tax return, to notify the e-file service. Visit the SSA's Employer W-2 Filing
IRS of any business name change. See Pub. 1635 to see Instructions & Information website at SSA.gov/employer to
if you need to apply for a new EIN. register for Business Services Online. You’ll be able to
create Forms W-2 online and submit them to the SSA by
typing your wage information into easy-to-use fill-in fields.
In addition, you can print out completed copies of Forms
Change of Business Address W-2 to file with state or local governments, distribute to
or Responsible Party your employees, and keep for your records. Form W-3 will
be created for you based on your Forms W-2.
Notify the IRS immediately if you change your business
address or responsible party. Complete and mail Form
8822-B to notify the IRS of a business address or
responsible party change. For a definition of “responsible
Filing Addresses
party,” see the Instructions for Form SS-4. Generally, your filing address for Form 940, 941, 943,
944, 945, or CT-1 depends on the location of your
residence or principal place of business and whether or
Private Delivery Services not you’re including a payment with your return. There are
separate filing addresses for these returns if you’re a
You can use certain private delivery services (PDSs) tax-exempt organization or government entity. See the
designated by the IRS to meet the “timely mailing as separate instructions for Forms 940, 941, 943, 944, 945,
timely filing” rule for tax returns. Go to IRS.gov/PDS for the or CT-1 for the filing addresses.
current list of PDSs.
The PDS can tell you how to get written proof of the
mailing date.
For the IRS mailing address to use if you're using a
Dishonored Payments
PDS, go to IRS.gov/PDSstreetAdresses. Select the Any form of payment that is dishonored and returned from
mailing address listed on the webpage that is in the same a financial institution is subject to a penalty. The penalty is
state as the address to which you would mail returns filed $25 or 2% of the payment, whichever is more. However,
without a payment, as shown in the instructions for your the penalty on dishonored payments of $24.99 or less is
employment tax return. an amount equal to the payment. For example, a
PDSs can't deliver items to P.O. boxes. You must dishonored payment of $18 is charged a penalty of $18.
! use the U.S. Postal Service to mail any item to an
CAUTION IRS P.O. box address.

1099-MISC to payees for nonemployee compensation.
Photographs of Missing Most Forms 1099 must be furnished to payees by Janu-
ary 31, but some can be furnished by February 15. For
Children more information, see When to furnish forms or state-
ments in part M of the General Instructions for Certain
The IRS is a proud partner with the National Center for Information Returns.
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in File Form W-2. File with the SSA Copy A of all 2018
this publication on pages that would otherwise be blank. paper and electronic Forms W-2 with Form W-3, Trans-
You can help bring these children home by looking at the mittal of Wage and Tax Statements. For more informa-
photographs and calling 1-800-THE-LOST tion on reporting Form W-2 information to the SSA elec-
(1-800-843-5678) if you recognize a child. tronically, visit the SSA’s Employer W-2 Filing
Instructions & Information webpage at SSA.gov/
employer. If filing electronically, via the SSA's Form W-2
Online service, the SSA will generate Form W-3 data
Calendar from the electronic submission of Form(s) W-2.
The following is a list of important dates and File Form 1099-MISC reporting nonemployee com-
responsibilities. See section 11 for information about pensation. File with the IRS Copy A of all 2018 pa-
depositing taxes reported on Forms 941, 944, and 945. per and electronic Forms 1099-MISC that report nonem-
See section 14 for information about depositing FUTA tax. ployee compensation, with Form 1096, Annual
Also see Pub. 509, Tax Calendars. Summary and Transmittal of U.S. Information Returns.
For information on filing information returns electroni-
If any date shown next for filing a return, furnish-
cally with the IRS, see Pub. 1220, Specifications for
TIP ing a form, or depositing taxes falls on a Saturday, Electronic Filing of Forms 1097, 1098, 1099, 3921,
Sunday, or legal holiday, the due date is the next
3922, 5498, and W-2G.
business day. The term "legal holiday" means any legal
holiday in the District of Columbia. A statewide legal holi- File Form 945. File Form 945 to report any nonpayroll
day delays a filing due date only if the IRS office where federal income tax withheld. If you deposited all taxes
you’re required to file is located in that state. However, a when due, you may file by February 10. See Nonpayroll
statewide legal holiday doesn't delay the due date of fed- Income Tax Withholding under Reminders, earlier, for
eral tax deposits. See Deposits Due on Business Days more information.
Only in section 11. For any filing due date, you’ll meet the
“file” or “furnish” requirement if the envelope containing By February 15
the return or form is properly addressed, contains suffi-
cient postage, and is postmarked by the U.S. Postal Serv- Request a new Form W-4 from exempt employees.
ice on or before the due date, or sent by an IRS-designa- Ask for a new Form W-4 from each employee who
ted PDS on or before the due date. See Private Delivery claimed exemption from income tax withholding last
Services under Reminders, earlier, for more information. year.
By January 31 On February 16
File Form 941 or Form 944. File Form 941 for the Forms W-4 claiming exemption from withholding ex-
fourth quarter of the previous calendar year and deposit pire. Any Form W-4 claiming exemption from with-
any undeposited income, social security, and Medicare holding for the previous year has now expired. Begin
taxes. You may pay these taxes with Form 941 if your withholding for any employee who previously claimed
total tax liability for the quarter is less than $2,500. File exemption from withholding but hasn't given you a new
Form 944 for the previous calendar year instead of Form Form W-4 for the current year. If the employee doesn't
941 if the IRS has notified you in writing to file Form 944. give you a new Form W-4, withhold tax based on the
Pay any undeposited income, social security, and Medi- last valid Form W-4 you have for the employee that
care taxes with your Form 944. You may pay these doesn't claim exemption from withholding or, if one
taxes with Form 944 if your total tax liability for the year doesn't exist, as if he or she is single with zero withhold-
is less than $2,500. For additional rules on when you ing allowances. See section 9 for more information. If
can pay your taxes with your return, see Payment with the employee gives you a new Form W-4 claiming ex-
return in section 11. If you timely deposited all taxes emption from withholding after February 15, you may
when due, you may file by February 10. apply the exemption to future wages, but don't refund
taxes withheld while the exempt status wasn't in place.
File Form 940. File Form 940 to report any FUTA tax.
However, if you deposited all of the FUTA tax when due, By February 28
you may file by February 10.
File paper 2018 Forms 1099 and 1096. File Copy A
Furnish Forms 1099 and W-2. Furnish each em- of all paper 2018 Forms 1099, except Forms
ployee a completed Form W-2. Furnish Form

1099-MISC reporting nonemployee compensation, with paychecks. The federal income tax and employees' share
Form 1096 with the IRS. For electronically filed returns, of social security and Medicare taxes that you withhold
see By March 31 below. from your employees' paychecks are part of their wages
that you pay to the U.S. Treasury instead of to your em-
File paper Form 8027. File paper Form 8027, Em- ployees. Your employees trust that you pay the withheld
ployer's Annual Information Return of Tip Income and taxes to the U.S. Treasury by making federal tax deposits.
Allocated Tips, with the IRS. See section 6. For elec- This is the reason that these withheld taxes are called
tronically filed returns, see By March 31 below. trust fund taxes. If federal income, social security, or Med-
icare taxes that must be withheld aren't withheld or aren't
By March 31 deposited or paid to the U.S. Treasury, the trust fund re-
covery penalty may apply. See section 11 for more infor-
File electronic 2018 Forms 1099 and 8027. File mation.
electronic 2018 Forms 1099, except Forms 1099-MISC Additional employment tax information is available in
reporting nonemployee compensation, and 8027 with Pub. 15-A. Pub. 15-A includes specialized information
the IRS. For information on filing information returns supplementing the basic employment tax information pro-
electronically with the IRS, see Pub. 1220 and Pub. vided in this publication. Pub. 15-B, Employer's Tax Guide
1239, Specifications for Electronic Filing of Form 8027, to Fringe Benefits, contains information about the employ-
Employer's Annual Information Return of Tip Income ment tax treatment and valuation of various types of non-
and Allocated Tips. cash compensation.
Most employers must withhold (except FUTA), deposit,
By April 30, July 31, October 31, and report, and pay the following employment taxes.
January 31 • Income tax.
Deposit FUTA taxes. Deposit FUTA tax for the quar- • Social security tax.
ter (including any amount carried over from other quar-
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. Employment
liability for the quarter is less than $2,500. If you timely taxes for agricultural employers are explained in Pub. 51.
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 FormComments.
941. Or you can write to:
Before December 1 Internal Revenue Service

Tax Forms and Publications
New Forms W-4. 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.
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will
Introduction consider your comments as we revise our tax forms, in-
structions, and publications. We can’t answer tax ques-
This publication explains your tax responsibilities as an tions sent to the above address.
employer. It explains the requirements for withholding, de-
positing, reporting, paying, and correcting employment Federal government employers. The information in this
taxes. It explains the forms you must give to your employ- publication, including the rules for making federal tax de-
ees, those your employees must give to you, and those posits, applies to federal agencies.
you must send to the IRS and the SSA. This guide also
State and local government employers. Payments to
has tax tables you need to figure the taxes to withhold
employees for services in the employ of state and local
from each employee for 2019. References to “income tax”
government employers are generally subject to federal in-
in this guide apply only to “federal” income tax. Contact
come tax withholding but not FUTA tax. Most elected and
your state or local tax department to determine their rules.
appointed public officials of state or local governments are
When you pay your employees, you don't pay them all
employees under common law rules. See chapter 3 of
the money they earned. As their employer, you have the
Pub. 963, Federal-State Reference Guide. In addition, wa-
added responsibility of withholding taxes from their
ges, with certain exceptions, are subject to social security

and Medicare taxes. See section 15 for more information The COBRA premium assistance credit was available
on the exceptions. to an employer for premiums paid on behalf of employees
If an election worker is employed in another capacity who were involuntarily terminated from employment be-
with the same government entity, see Revenue Ruling tween September 1, 2008, and May 31, 2010. The CO-
2000-6 on page 512 of Internal Revenue Bulletin 2000-6 BRA premium assistance credit isn’t available for individu-
at IRS.gov/pub/irs-irbs/irb00-06.pdf. als who were involuntarily terminated after May 31, 2010.
You can get information on reporting and social secur- Therefore, only in rare circumstances will the credit still be
ity coverage from your local IRS office. If you have any available, such as instances where COBRA eligibility was
questions about coverage under a section 218 (Social Se- delayed as a result of employer-provided health insurance
curity Act) agreement, contact the appropriate state offi- coverage following termination. For more information
cial. To find your State Social Security Administrator, visit about the credit, see Notice 2009-27, 2009-16 I.R.B. 838,
the National Conference of State Social Security Adminis- available at IRS.gov/irb/2009-16_IRB#NOT-2009-27.
trators website at NCSSSA.org. Administrators of the group health plans (or other enti-
ties) that provide or administer COBRA continuation cov-
Indian tribal governments. See Pub. 4268 for employ- erage must provide notice to assistance-eligible individu-
ment tax information for Indian tribal governments. als of the COBRA premium assistance.
The 65% of the premium not paid by the assistance-eli-
Disregarded entities and qualified subchapter S sub- gible individuals is reimbursed to the employer maintain-
sidiaries (QSubs). Eligible single-owner disregarded en- ing the group health plan. The reimbursement is made
tities and QSubs are treated as separate entities for em- through a credit against the employer's employment tax li-
ployment tax purposes. Eligible single-member entities abilities. 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
COBRA premium assistance credit. The Consolidated plan, rather than the employer. In the case of an insured
Omnibus Budget Reconciliation Act of 1985 (COBRA) plan subject to state law continuation coverage require-
provides certain former employees, retirees, spouses, for- ments, the credit is claimed by the insurance company,
mer spouses, and dependent children the right to tempo- rather than the employer.
rary continuation of health coverage at group rates. CO- Anyone claiming the credit for COBRA premium assis-
BRA generally covers multiemployer health plans and tance payments must maintain the following information to
health plans maintained by private-sector employers support their claim.
(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-
quirements apply also to health plans covering state or lo-
• In the case of an insurance plan, a copy of an invoice
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
(or subsidy) discussed below, these requirements are all • In the case of a self-insured plan, proof of the pre-
referred to as COBRA requirements. mium amount and proof of the coverage provided to
Under the American Recovery and Reinvestment Act of the assistance-eligible individuals.
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,
a group health plan must treat an assistance-eligible indi- • Proof of each assistance-eligible individual's eligibility
vidual as having paid the required COBRA continuation for COBRA coverage and the election of COBRA cov-
coverage premium if the individual elects COBRA cover- erage.
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
to the involuntary termination from employment of a cov- For more information, go to IRS.gov/COBRACredit.
ered employee during the period and elects continuation
COBRA coverage. The assistance for the coverage can
last up to 15 months.

If an employer-employee relationship exists, it doesn't
1. Employer Identification matter what it is called. The employee may be called an
agent or independent contractor. It also doesn't matter
Number (EIN) how payments are measured or paid, what they’re called,
or if the employee works full or part time.
If you’re required to report employment taxes or give tax Statutory employees. If someone who works for you
statements to employees or annuitants, you need an EIN. isn't an employee under the common law rules discussed
The EIN is a nine-digit number the IRS issues. The dig- earlier, don't withhold federal income tax from his or her
its are arranged as follows: 00-0000000. It is used to iden- pay, unless backup withholding applies. Although the fol-
tify the tax accounts of employers and certain others who lowing persons may not be common law employees,
have no employees. Use your EIN on all of the items you they’re considered employees by statute for social secur-
send to the IRS and the SSA. For more information, see ity and Medicare tax purposes under certain conditions.
Pub. 1635. • An agent or commission driver who delivers meat,
vegetable, fruit, or bakery products; beverages (other
If you don’t have an EIN, you may apply for one online than milk); laundry; or dry cleaning for someone else.
by visiting the IRS website at IRS.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the • A full-time life insurance salesperson who sells primar-
IRS. If the principal business was created or organized ily for one company.
outside of the United States or U.S. territories, you may • A homeworker who works at home or off premises ac-
also apply for an EIN by calling 267-941-1099 (toll call). cording to guidelines of the person for whom the work
Don't use an SSN in place of an EIN. is done, with materials or goods furnished by and re-
turned to that person or to someone that person des-
You should have only one EIN. If you have more than ignates.
one and aren't sure which one to use, call 800-829-4933
or 800-829-4059 (TDD/TTY for persons who are deaf, • A traveling or city salesperson (other than an agent or
hard of hearing, or have a speech disability). Give the commission driver) who works full time (except for
numbers you have, the name and address to which each sideline sales activities) for one firm or person getting
was assigned, and the address of your main place of busi- orders from customers. The orders must be for mer-
ness. The IRS will tell you which number to use. For more chandise for resale or supplies for use in the custom-
information, see Pub. 1635. er's business. The customers must be retailers,
wholesalers, contractors, or operators of hotels, res-
If you took over another employer's business (see Suc- taurants, or other businesses dealing with food or
cessor employer in section 9), don't use that employer's lodging.
EIN. If you’ve applied for an EIN but don't have your EIN
For FUTA tax, an agent or commission driver and a
by the time a return is due, file a paper return and write
traveling or city salesperson are considered statutory em-
“Applied For” and the date you applied for it in the space
ployees; however, a full-time life insurance salesperson
shown for the number.
and a homeworker aren't considered statutory employees.
Statutory nonemployees. Direct sellers, qualified real

2. Who Are Employees? estate agents, and certain companion sitters are, by law,
considered nonemployees. They’re generally treated as
Generally, employees are defined either under common self-employed for all federal tax purposes, including in-
law or under statutes for certain situations. See Pub. 15-A come and employment taxes.
for details on statutory employees and nonemployees.
H-2A agricultural workers. On Form W-2, don't check
Employee status under common law. Generally, a box 13 (Statutory employee), as H-2A workers aren't stat-
worker who performs services for you is your employee if utory employees.
you have the right to control what will be done and how it
will be done. This is so even when you give the employee Treating employees as nonemployees. You’ll gener-
freedom of action. What matters is that you have the right ally be liable for social security and Medicare taxes and
to control the details of how the services are performed. withheld income tax if you don't deduct and withhold these
See Pub. 15-A for more information on how to determine taxes because you treated an employee as a nonem-
whether an individual providing services is an independ- ployee. You may be able to figure your liability using spe-
ent contractor or an employee. cial section 3509 rates for the employee share of social
Generally, people in business for themselves aren't security and Medicare taxes and federal income tax with-
employees. For example, doctors, lawyers, veterinarians, holding. The applicable rates depend on whether you filed
and others in an independent trade in which they offer required Forms 1099. You can't recover the employee
their services to the public are usually not employees. share of social security tax, Medicare tax, or income tax
However, if the business is incorporated, corporate offi- withholding from the employee if the tax is paid under sec-
cers who work in the business are employees of the cor- tion 3509. You’re liable for the income tax withholding re-
poration. gardless of whether the employee paid income tax on the

wages. You continue to owe the full employer share of so- Business Owned and Operated by
cial security and Medicare taxes. The employee remains
liable for the employee share of social security and Medi-
Spouses
care taxes. See section 3509 for details. Also see the In-
structions for Form 941-X. If you and your spouse jointly own and operate a business
Section 3509 rates aren't available if you intentionally and share in the profits and losses, you may be partners
disregard the requirement to withhold taxes from the em- in a partnership, whether or not you have a formal partner-
ployee or if you withheld income taxes but not social se- ship agreement. See Pub. 541 for more details. The part-
curity or Medicare taxes. Section 3509 isn't available for nership is considered the employer of any employees,
reclassifying statutory employees. See Statutory employ- and is liable for any employment taxes due on wages paid
ees, earlier. to its employees.
If the employer issued required information returns, the Exception—Qualified joint venture. For tax years be-
section 3509 rates are the following. ginning after 2006, the Small Business and Work Oppor-
• For social security taxes: employer rate of 6.2% plus tunity Tax Act of 2007 (Public Law 110-28) provides that a
20% of the employee rate of 6.2%, for a total rate of “qualified joint venture,” whose only members are spou-
7.44% of wages. ses filing a joint income tax return, can elect not to be trea-
ted as a partnership for federal tax purposes. A qualified
• For Medicare taxes: employer rate of 1.45% plus 20%
joint venture conducts a trade or business where:
of the employee rate of 1.45%, for a total rate of
1.74% of wages. • The only members of the joint venture are spouses
who file a joint income tax return,
• For Additional Medicare Tax: 0.18% (20% of the em-
ployee rate of 0.9%) of wages subject to Additional • Both spouses materially participate (see Material par-
Medicare Tax. ticipation in the Instructions for Schedule C (Form
1040), line G) in the trade or business (mere joint own-
• For income tax withholding, the rate is 1.5% of wages.
ership of property isn't enough),
If the employer didn't issue required information re-
turns, the section 3509 rates are the following. • Both spouses elect to not be treated as a partnership,
and
• For social security taxes: employer rate of 6.2% plus
40% of the employee rate of 6.2%, for a total rate of • The business is co-owned by both spouses and isn't
8.68% of wages. held in the name of a state law entity such as a part-
nership or limited liability company (LLC).
• For Medicare taxes: employer rate of 1.45% plus 40%
To make the election, all items of income, gain, loss,
of the employee rate of 1.45%, for a total rate of
deduction, and credit must be divided between the spou-
2.03% of wages.
ses, in accordance with each spouse's interest in the ven-
• For Additional Medicare Tax: 0.36% (40% of the em- ture, and reported on separate Schedules C or F as sole
ployee rate of 0.9%) of wages subject to Additional proprietors. Each spouse must also file a separate Sched-
Medicare Tax. ule SE to pay self-employment taxes, as applicable.
• For income tax withholding, the rate is 3.0% of wages. Spouses using the qualified joint venture rules are trea-
ted as sole proprietors for federal tax purposes and gener-
Relief provisions. If you have a reasonable basis for ally don't need an EIN. If employment taxes are owed by
not treating a worker as an employee, you may be re- the qualified joint venture, either spouse may report and
lieved from having to pay employment taxes for that pay the employment taxes due on the wages paid to the
worker. To get this relief, you must file all required federal employees using the EIN of that spouse's sole proprietor-
tax returns, including information returns, on a basis con- ship. Generally, filing as a qualified joint venture won't in-
sistent with your treatment of the worker. You (or your crease the spouses' total tax owed on the joint income tax
predecessor) must not have treated any worker holding a return. However, it gives each spouse credit for social se-
substantially similar position as an employee for any peri- curity earnings on which retirement benefits are based
ods beginning after 1977. See Pub. 1976, Do You Qualify and for Medicare coverage without filing a partnership re-
for Relief Under Section 530. turn.
Note. If your spouse is your employee, not your part-
IRS help. If you want the IRS to determine whether a ner, see One spouse employed by another in section 3.
worker is an employee, file Form SS-8. For more information on qualified joint ventures, go to
Voluntary Classification Settlement Program (VCSP). IRS.gov/QJV.
Employers who are currently treating their workers (or a Exception—Community income. If you and your
class or group of workers) as independent contractors or spouse wholly own an unincorporated business as com-
other nonemployees and want to voluntarily reclassify munity property under the community property laws of a
their workers as employees for future tax periods may be state, foreign country, or U.S. possession, you can treat
eligible to participate in the VCSP if certain requirements the business either as a sole proprietorship (of the spouse
are met. File Form 8952 to apply for the VCSP. For more who carried on the business) or a partnership. You may
information, go to IRS.gov/VCSP. still make an election to be taxed as a qualified joint

venture instead of a partnership. See Exception—Quali- generally not subject to social security and Medicare
fied joint venture, earlier. taxes.
Social security and Medicare taxes do apply to
! payments made to a parent for domestic services
3. Family Employees CAUTION if all of the following apply.
Child employed by parents. Payments for the services

• The parent is employed by his or her son or daughter.
of a child under age 18 who works for his or her parent in • The son or daughter (the employer) has a child or
a trade or business aren't subject to social security and stepchild (including an adopted child) living in the
Medicare taxes if the trade or business is a sole proprie- home.
torship or a partnership in which each partner is a parent • The son or daughter (the employer) is a widow or wid-
of the child. If these payments are for work other than in a ower, divorced and not remarried, or living with a
trade or business, such as domestic work in the parent's spouse who, because of a mental or physical condi-
private home, they’re not subject to social security and tion, can't care for the child or stepchild for at least 4
Medicare taxes until the child reaches age 21. However, continuous weeks in the calendar quarter in which the
see Covered services of a child or spouse, later. Pay- service is performed.
ments for the services of a child under age 21 who works
for his or her parent, whether or not in a trade or business, • The child or stepchild is either under age 18 or re-
aren't subject to FUTA tax. Payments for the services of a quires the personal care of an adult for at least 4 con-
child of any age who works for his or her parent are gener- tinuous weeks in the calendar quarter in which the
ally subject to income tax withholding unless the pay- service is performed due to a mental or physical con-
ments are for domestic work in the parent's home, or un- dition.
less the payments are for work other than in a trade or
Payments made to a parent employed by his or her
business and are less than $50 in the quarter or the child
child aren't subject to FUTA tax, regardless of the type of
isn't regularly employed to do such work.
services provided.
One spouse employed by another. The wages for the
services of an individual who works for his or her spouse
in a trade or business are subject to income tax withhold- 4. Employee's Social Security
ing and social security and Medicare taxes, but not to
FUTA tax. However, the payments for services of one Number (SSN)
spouse employed by another in other than a trade or busi-
ness, such as domestic service in a private home, aren't You’re required to get each employee's name and SSN
subject to social security, Medicare, and FUTA taxes. and to enter them on Form W-2. This requirement also ap-
plies to resident and nonresident alien employees. You
Covered services of a child or spouse. The wages for should ask your employee to show you his or her social
the services of a child or spouse are subject to income tax security card. The employee may show the card if it is
withholding as well as social security, Medicare, and available.
FUTA taxes if he or she works for:
Don't accept a social security card that says “Not
• A corporation, even if it is controlled by the child's pa- ! valid for employment.” A social security number
rent or the individual's spouse; CAUTION issued with this legend doesn't permit employ-
• A partnership, even if the child's parent is a partner, ment.
unless each partner is a parent of the child;
You may, but aren't required to, photocopy the social
• A partnership, even if the individual's spouse is a part- security card if the employee provides it. If you don't pro-
ner; or
vide the correct employee name and SSN on Form W-2,
• An estate, even if it is the estate of a deceased parent. you may owe a penalty unless you have reasonable
In these situations, the child or spouse is considered to cause. See Pub. 1586, Reasonable Cause Regulations &
work for the corporation, partnership, or estate, not you. Requirements for Missing and Incorrect Name/TINs, for
information on the requirement to solicit the employee's
Parent employed by son or daughter. When the em- SSN.
ployer is a son or daughter employing his or her parent,
the following rules apply. Applying for a social security card. Any employee
who is legally eligible to work in the United States and
• Payments for the services of a parent in the son’s or doesn't have a social security card can get one by com-
daughter’s (the employer’s) trade or business are sub- pleting Form SS-5, Application for a Social Security Card,
ject to income tax withholding and social security and and submitting the necessary documentation. You can get
Medicare taxes. Form SS-5 from the SSA website at SSA.gov/forms/
• Payments for the services of a parent not in the son’s ss-5.pdf, at SSA offices, or by calling 800-772-1213 or
or daughter’s (the employer’s) trade or business are 800-325-0778 (TTY). The employee must complete and
sign Form SS-5; it can't be filed by the employer. You may

be asked to supply a letter to accompany Form SS-5 if the and SSNs (per screen) at a time, or submit an electronic
employee has exceeded his or her yearly or lifetime limit file of up to 250,000 names and SSNs and usually receive
for the number of replacement cards allowed. the results the next business day. Go to SSA.gov/
employer/ssnv.htm for more information.
Applying for an SSN. If you file Form W-2 on paper and
your employee applied for an SSN but doesn't have one Registering for SSNVS. You must register online to
when you must file Form W-2, enter “Applied For” on the use SSNVS. To register, visit the SSA's website at
form. If you’re filing electronically, enter all zeros SSA.gov/bso and click on the Register link under Busi-
(000-00-0000 if creating forms online or 000000000 if up- ness Services Online. Follow the registration instructions
loading a file) in the SSN field. When the employee re- to obtain a user identification (ID) and password. You’ll
ceives the SSN, file Copy A of Form W-2c, Corrected need to provide the following information about yourself
Wage and Tax Statement, with the SSA to show the em- and your company.
ployee's SSN. Furnish copies B, C, and 2 of Form W-2c to • Name.
the employee. Up to 25 Forms W-2c for each Form W-3c,
Transmittal of Corrected Wage and Tax Statements, may • SSN.
now be filed per session over the Internet, with no limit on • Date of birth.
the number of sessions. For more information, visit the
SSA's Employer W-2 Filing Instructions & Information
• Type of employer.
webpage at SSA.gov/employer. Advise your employee to • EIN.
correct the SSN on his or her original Form W-2. • Company name, address, and telephone number.
Correctly record the employee's name and SSN. Re- • Email address.
cord the name and SSN of each employee as they’re When you have completed the online registration proc-
shown on the employee's social security card. If the em- ess, the SSA will mail a one-time activation code to you.
ployee's name isn't correct as shown on the card (for ex- You must enter the activation code online to use SSNVS.
ample, because of marriage or divorce), the employee Your employees must receive authorization from you to
should request an updated card from the SSA. Continue use SSNVS. If your employees register, the one-time acti-
to report the employee's wages under the old name until vation code will be mailed to you.
the employee shows you the updated social security card
with the corrected name.
If the SSA issues the employee an updated card after a 5. Wages and Other
name change, or a new card with a different SSN after a
change in alien work status, file a Form W-2c to correct Compensation
the name/SSN reported for the most recently filed Form
W-2. It isn't necessary to correct other years if the previ- Wages subject to federal employment taxes generally in-
ous name and number were used for years before the clude all pay you give to an employee for services per-
most recent Form W-2. formed. The pay may be in cash or in other forms. It in-
cludes salaries, vacation allowances, bonuses,
IRS individual taxpayer identification numbers commissions, and fringe benefits. It doesn't matter how
(ITINs) for aliens. Don't accept an ITIN in place of an you measure or make the payments. Amounts an em-
SSN for employee identification or for work. An ITIN is ployer pays as a bonus for signing or ratifying a contract in
only available to resident and nonresident aliens who connection with the establishment of an employer-em-
aren't eligible for U.S. employment and need identification ployee relationship and an amount paid to an employee
for other tax purposes. You can identify an ITIN because it for cancellation of an employment contract and relinquish-
is a nine-digit number, formatted like an SSN, that starts ment of contract rights are wages subject to social secur-
with the number "9" and has a range of numbers from “50– ity, Medicare, and FUTA taxes and income tax withhold-
65,” “70–88,” “90–92,” and “94–99” for the fourth and fifth ing. Also, compensation paid to a former employee for
digits (for example, 9NN-7N-NNNN). For more informa- services performed while still employed is wages subject
tion about ITINs, see the Instructions for Form W-7 or go to employment taxes.
to IRS.gov/ITIN.
More information. See section 6 for a discussion of tips
An individual with an ITIN who later becomes eli-
and section 7 for a discussion of supplemental wages.
! gible to work in the United States must obtain an
CAUTION SSN. If the individual is currently eligible to work
Also, see section 15 for exceptions to the general rules for
wages. Pub. 15-A provides additional information on wa-
in the United States, instruct the individual to apply for an
ges, including nonqualified deferred compensation, and
SSN and follow the instructions under Applying for an
other compensation. Pub. 15-B provides information on
SSN, earlier. Don't use an ITIN in place of an SSN on
other forms of compensation, including:
Form W-2.
• Accident and health benefits,
Verification of SSNs. Employers and authorized report- • Achievement awards,
ing agents can use the Social Security Number Verifica-
tion Service (SSNVS) to instantly verify up to 10 names • Adoption assistance,

• Athletic facilities, your employees receive their advance within 30 days of
the time they pay or incur the expenses, adequately ac-
• De minimis (minimal) benefits,
count for the expenses within 60 days after the expenses
• Dependent care assistance, were paid or incurred, and return any amounts in excess
• Educational assistance, of expenses within 120 days after the expenses were paid
or incurred. Alternatively, it is considered reasonable if
• Employee discounts, you give your employees a periodic statement (at least
• Employee stock options, quarterly) that asks them to either return or adequately ac-
count for outstanding amounts and they do so within 120
• Employer-provided cell phones,
days.
• Group-term life insurance coverage,
Nonaccountable plan. Payments to your employee
• Health savings accounts, for travel and other necessary expenses of your business
• Lodging on your business premises, under a nonaccountable plan are wages and are treated
as supplemental wages and subject to income, social se-
• Meals, curity, Medicare, and FUTA taxes. Your payments are
• No-additional-cost services, treated as paid under a nonaccountable plan if:
• Retirement planning services, • Your employee isn't required to or doesn't substanti-
ate timely those expenses to you with receipts or other
• Transportation (commuting) benefits,
documentation,
• Tuition reduction, and
• You advance an amount to your employee for busi-
• Working condition benefits. ness expenses and your employee isn't required to or
doesn't return timely any amount he or she doesn't
Employee business expense reimbursements. A re- use for business expenses,
imbursement or allowance arrangement is a system by
which you pay the advances, reimbursements, and • You advance or pay an amount to your employee re-
charges for your employees' business expenses. How you gardless of whether you reasonably expect the em-
report a reimbursement or allowance amount depends on ployee 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 allowable ordinary and neces- See section 7 for more information on supplemental
sary employee business expenses. wages.
Accountable plan. To be an accountable plan, your Per diem or other fixed allowance. You may reim-
reimbursement or allowance arrangement must require burse your employees by travel days, miles, or some
your employees to meet all three of the following rules. other fixed allowance under the applicable revenue proce-
dure. In these cases, your employee is considered to have
1. They must have paid or incurred allowable expenses accounted to you if your reimbursement doesn't exceed
while performing services as your employees. The re- rates established by the federal government. The 2018
imbursement or advance must be payment for the ex- standard mileage rate for auto expenses was 54.5 cents
penses and must not be an amount that would have per mile. The rate for 2019 is 58 cents per mile.
otherwise been paid to the employee as wages. The government per diem rates for meals and lodging
2. They must substantiate these expenses to you within in the continental United States can be found by visiting
a reasonable period of time. the U.S. General Services Administration website at
GSA.gov/PerDiemRates. Other than the amount of these
3. They must return any amounts in excess of substanti- expenses, your employees' business expenses must be
ated expenses within a reasonable period of time. substantiated (for example, the business purpose of the
travel or the number of business miles driven). For infor-
Amounts paid under an accountable plan aren't wages
mation on substantiation methods, see Pub. 463.
and aren't subject to income, social security, Medicare,
If the per diem or allowance paid exceeds the amounts
and FUTA taxes.
substantiated, you must report the excess amount as wa-
If the expenses covered by this arrangement aren't
ges. This excess amount is subject to income tax with-
substantiated (or amounts in excess of substantiated ex-
holding and payment of social security, Medicare, and
penses aren't returned within a reasonable period of time),
FUTA taxes. Show the amount equal to the substantiated
the amount paid under the arrangement in excess of the
amount (that is, the nontaxable portion) in box 12 of Form
substantiated expenses is treated as paid under a nonac-
W-2 using code “L.”
countable plan. This amount is subject to income, social
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, you’re said to pay them “in kind.” Payments in taxes, the health insurance benefits are excluded from the
kind may be in the form of goods, lodging, food, clothing, wages only for employees and their dependents or for a
or services. Generally, the fair market value of such pay- class or classes of employees and their dependents. See
ments at the time they’re provided is subject to federal in- Announcement 92-16 for more information. You can find
come tax withholding and social security, Medicare, and Announcement 92-16 on page 53 of Internal Revenue
FUTA taxes. Bulletin 1992-5.
However, noncash payments for household work, agri-
Health savings accounts and medical savings ac-
cultural labor, and service not in the employer's trade or
counts. Your contributions to an employee's health sav-
business are exempt from social security, Medicare, and
ings account (HSA) or Archer medical savings account
FUTA taxes. Withhold income tax on these payments only
(MSA) aren't subject to social security, Medicare, or FUTA
if you and the employee agree to do so. Nonetheless,
taxes, or federal income tax withholding if it is reasonable
noncash payments for agricultural labor, such as com-
to believe at the time of payment of the contributions
modity wages, are treated as cash payments subject to
they’ll be excludable from the income of the employee. To
employment taxes if the substance of the transaction is a
the extent it isn't reasonable to believe they’ll be excluda-
cash payment.
ble, your contributions are subject to these taxes. Em-
Meals and lodging. The value of meals isn't taxable in- ployee contributions to their HSAs or MSAs through a
come and isn't subject to federal income tax withholding payroll deduction plan must be included in wages and are
and social security, Medicare, and FUTA taxes if the subject to social security, Medicare, and FUTA taxes and
meals are furnished for the employer's convenience and income tax withholding. However, HSA contributions
on the employer's premises. The value of lodging isn't made under a salary reduction arrangement in a section
subject to federal income tax withholding and social se- 125 cafeteria plan aren't wages and aren't subject to em-
curity, Medicare, and FUTA taxes if the lodging is fur- ployment taxes or withholding. For more information, see
nished for the employer's convenience, on the employer's the Instructions for Form 8889.
premises, and as a condition of employment.
Medical care reimbursements. Generally, medical care
“For the convenience of the employer” means you have
reimbursements paid for an employee under an employ-
a substantial business reason for providing the meals and
er's self-insured medical reimbursement plan aren't wa-
lodging other than to provide additional compensation to
ges and aren't subject to social security, Medicare, and
the employee. For example, meals you provide at the
FUTA taxes, or income tax withholding. See Pub. 15-B for
place of work so that an employee is available for emer-
a rule regarding inclusion of certain reimbursements in the
gencies during his or her lunch period are generally con-
gross income of highly compensated individuals.
sidered to be for your convenience. You must be able to
show these emergency calls have occurred or can rea- Differential wage payments. Differential wage pay-
sonably be expected to occur, and that the calls have re- ments are any payments made by an employer to an indi-
sulted, or will result, in you calling on your employees to vidual for a period during which the individual is perform-
perform their jobs during their meal period. ing service in the uniformed services while on active duty
Whether meals or lodging are provided for the conven- for a period of more than 30 days and represent all or a
ience of the employer depends on all of the facts and cir- portion of the wages the individual would have received
cumstances. A written statement that the meals or lodging from the employer if the individual were performing serv-
are for your convenience isn't sufficient. ices for the employer.
50% test. If over 50% of the employees who are pro- Differential wage payments are wages for income tax
vided meals on an employer's business premises receive withholding, but aren't subject to social security, Medi-
these meals for the convenience of the employer, all care, or FUTA taxes. Employers should report differential
meals provided on the premises are treated as furnished wage payments in box 1 of Form W-2. For more informa-
for the convenience of the employer. If this 50% test is tion about the tax treatment of differential wage payments,
met, the value of the meals is excludable from income for see Revenue Ruling 2009-11, 2009-18 I.R.B. 896, availa-
all employees and isn't subject to federal income tax with- ble at IRS.gov/irb/2009-18_IRB#RR-2009-11.
holding or employment taxes. For more information, see
Fringe benefits. You generally must include fringe bene-
Pub. 15-B.
fits in an employee's wages (but see Nontaxable fringe
Health insurance plans. If you pay the cost of an acci- benefits next). The benefits are subject to income tax
dent or health insurance plan for your employees, includ- withholding and employment taxes. Fringe benefits in-
ing an employee's spouse and dependents, your pay- clude cars you provide, flights on aircraft you provide, free
ments aren't wages and aren't subject to social security, or discounted commercial flights, vacations, discounts on
Medicare, and FUTA taxes, or federal income tax with- property or services, memberships in country clubs or
holding. Generally, this exclusion also applies to qualified other social clubs, and tickets to entertainment or sporting
long-term care insurance contracts. However, for income events. In general, the amount you must include is the
tax withholding, the value of health insurance benefits amount by which the fair market value of the benefit is
must be included in the wages of S corporation employ- more than the sum of what the employee paid for it plus
ees who own more than 2% of the S corporation (2% any amount the law excludes. There are other special
shareholders). For social security, Medicare, and FUTA

rules you and your employees may use to value certain Valuation of fringe benefits. Generally, you must
fringe benefits. See Pub. 15-B for more information. determine the value of fringe benefits no later than Janu-
ary 31 of the next year. Before January 31, you may rea-
Nontaxable fringe benefits. Some fringe benefits
sonably estimate the value of the fringe benefits for purpo-
aren't taxable (or are minimally taxable) if certain condi-
ses of withholding and depositing on time.
tions are met. See Pub. 15-B for details. The following are
some examples of nontaxable fringe benefits. Withholding on fringe benefits. You may add the
value of fringe benefits to regular wages for a payroll pe-
• Services provided to your employees at no additional
cost to you. riod and figure withholding taxes on the total, or you may
withhold federal income tax on the value of the fringe ben-
• Qualified employee discounts. efits at the optional flat 22% supplemental wage rate.
• Working condition fringes that are property or services However, see Withholding on supplemental wages when
that would be allowable as a business expense or de- an employee receives more than $1 million of supplemen-
preciation expense deduction to the employee if he or tal wages during the calendar year in section 7.
she had paid for them. Examples include a company You may choose not to withhold income tax on the
car for business use and subscriptions to business value of an employee's personal use of a vehicle you pro-
magazines. vide. You must, however, withhold social security and
Medicare taxes on the use of the vehicle. See Pub. 15-B
• Certain minimal value fringes (including an occasional for more information on this election.
cab ride when an employee must work overtime and
meals you provide at eating places you run for your Depositing taxes on fringe benefits. Once you
employees if the meals aren't furnished at below cost). choose when fringe benefits are paid, you must deposit
taxes in the same deposit period you treat the fringe bene-
• Qualified transportation fringes subject to specified fits as paid. To avoid a penalty, deposit the taxes following
conditions and dollar limitations (including transporta-
the general deposit rules for that deposit period.
tion in a commuter highway vehicle, any transit pass,
If you determine by January 31 you overestimated the
and qualified parking).
value of a fringe benefit at the time you withheld and de-
• The use of on-premises athletic facilities operated by posited for it, you may claim a refund for the overpayment
you if substantially all of the use is by employees, their or have it applied to your next employment tax return. See
spouses, and their dependent children. Valuation of fringe benefits, earlier. If you underestimated
• Qualified tuition reduction an educational organization the value and deposited too little, you may be subject to a
provides to its employees for education. For more in- failure-to-deposit (FTD) penalty. See section 11 for infor-
formation, see Pub. 970. mation on deposit penalties.
If you deposited the required amount of taxes but with-
• Employer-provided cell phones provided primarily for held a lesser amount from the employee, you can recover
a noncompensatory business reason. from the employee the social security, Medicare, or in-
However, don't exclude the following fringe benefits come taxes you deposited on his or her behalf, and inclu-
from the wages of highly compensated employees unless ded in the employee's Form W-2. However, you must re-
the benefit is available to other employees on a nondiscri- cover the income taxes before April 1 of the following
minatory basis. year.
• No-additional-cost services. Sick pay. In general, sick pay is any amount you pay un-
• Qualified employee discounts. der a plan to an employee who is unable to work because
of sickness or injury. These amounts are sometimes paid
• Meals provided at an employer-operated eating fa- by a third party, such as an insurance company or an em-
cility.
ployees' trust. In either case, these payments are subject
• Reduced tuition for education. to social security, Medicare, and FUTA taxes. These
For more information, including the definition of a highly taxes don't apply to sick pay paid more than 6 calendar
compensated employee, see Pub. 15-B. months after the last calendar month in which the em-
ployee worked for the employer. The payments are al-
When fringe benefits are treated as paid. You may ways subject to federal income tax. See Pub. 15-A for
choose to treat certain noncash fringe benefits as paid by more information.
the pay period, by the quarter, or on any other basis you
choose, as long as you treat the benefits as paid at least Identity protection services. The value of identity pro-
once a year. You don't have to make a formal choice of tection services provided by an employer to an employee
payment dates or notify the IRS of the dates you choose. isn't included in an employee's gross income and doesn't
You don't have to make this choice for all employees. You need to be reported on an information return (such as
may change methods as often as you like, as long as you Form W-2) filed for employees. This includes identity pro-
treat all benefits provided in a calendar year as paid by tection services provided before a data breach occurs.
December 31 of the calendar year. See Pub. 15-B for This exception doesn't apply to cash received instead of
more information, including a discussion of the special ac- identity protection services or to proceeds received under
counting rule for fringe benefits provided during an identity theft insurance policy. For more information,
November and December.

see Announcement 2015-22, 2015-35 I.R.B. 288, availa- 1. Withhold on regular wages and other compensation.
ble at IRS.gov/irb/2015-35_IRB#ANN-2015-22, and An-
2. Withhold social security and Medicare taxes on tips.
nouncement 2016-02, 2016-3 I.R.B. 283, available at
IRS.gov/irb/2016-03_IRB#ANN-2016-02. 3. Withhold income tax on tips.
Reporting tips. Report tips and any collected and un-

6. Tips collected social security and Medicare taxes on Form W-2
and on Form 941, lines 5b, 5c, and, if applicable, 5d
(Form 944, lines 4b, 4c, and, if applicable, 4d). Report an
Tips your employee receives from customers are gener-
adjustment on Form 941, line 9 (Form 944, line 6), for the
ally subject to withholding. Your employee must report
uncollected social security and Medicare taxes. Enter the
cash tips to you by the 10th of the month after the month
amount of uncollected social security tax and Medicare
the tips are received. The report should include tips you
tax on Form W-2, box 12, with codes “A” and “B.” Don't in-
paid over to the employee for charge customers, tips the
clude any uncollected Additional Medicare Tax in box 12
employee received directly from customers, and tips re-
of Form W-2. For additional information on reporting tips,
ceived from other employees under any tip-sharing ar-
see section 13 and the General Instructions for Forms
rangement. Both directly and indirectly tipped employees
W-2 and W-3.
must report tips to you. No report is required for months
Revenue Ruling 2012-18 provides guidance for em-
when tips are less than $20. Your employee reports the
ployers regarding social security and Medicare taxes im-
tips on Form 4070 or on a similar statement. The state- posed on tips, including information on the reporting of the
ment must be signed by the employee and must include: employer share of social security and Medicare taxes un-
• The employee's name, address, and SSN; der section 3121(q), the difference between tips and serv-
• Your name and address; ice charges, and the section 45B credit. See Revenue
Ruling 2012-18, 2012-26 I.R.B. 1032, available at
• The month and year (or the beginning and ending IRS.gov/irb/2012-26_IRB#RR-2012-18.
dates, if the statement is for a period of less than 1
calendar month) the report covers; and FUTA tax on tips. If an employee reports to you in writ-
ing $20 or more of tips in a month, the tips are also subject
• The total of tips received during the month or period.
to FUTA tax.
Both Forms 4070 and 4070-A, Employee's Daily Re-
cord of Tips, are included in Pub. 1244, Employee's Daily Allocated tips. If you operate a large food or beverage
Record of Tips and Report to Employer. establishment, you must report allocated tips under cer-
tain circumstances. However, don't withhold income, so-
You’re permitted to establish a system for elec-
cial security, or Medicare taxes on allocated tips.
TIP tronic tip reporting by employees. See Regula-
A large food or beverage establishment is one that pro-
tions section 31.6053-1(d).
vides food or beverages for consumption on the premises,
where tipping is customary, and where there were nor-
Collecting taxes on tips. You must collect federal in- mally more than 10 employees on a typical business day
come tax, employee social security tax, and employee during the preceding year.
Medicare tax on the employee's tips. The withholding The tips may be allocated by one of three meth-
rules for withholding an employee's share of Medicare tax ods—hours worked, gross receipts, or good faith agree-
on tips also apply to withholding the Additional Medicare ment. For information about these allocation methods, in-
Tax once wages and tips exceed $200,000 in the calen- cluding the requirement to file Forms 8027 electronically if
dar 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 2019 reach ployers may participate in the Tip Rate Determination and
$132,900; collect the income and employee Medicare Education Program. The program primarily consists of two
taxes for the whole year on all wages and tips. You’re 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
You’re 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.

a. Withhold a flat 22% (no other percentage al-
7. Supplemental Wages lowed).
b. If the supplemental wages are paid concurrently
Supplemental wages are wage payments to an employee with regular wages, add the supplemental wages
that aren't regular wages. They include, but aren't limited to the concurrently paid regular wages. If there are
to, bonuses, commissions, overtime pay, payments for no concurrently paid regular wages, add the sup-
accumulated sick leave, severance pay, awards, prizes, plemental wages to, alternatively, either the regu-
back pay, retroactive pay increases, and payments for lar wages paid or to be paid for the current payroll
nondeductible moving expenses. Other payments subject period or the regular wages paid for the preceding
to the supplemental wage rules include taxable fringe payroll period. Figure the income tax withholding
benefits and expense allowances paid under a nonac- as if the total of the regular wages and supplemen-
countable plan. How you withhold on supplemental wages tal wages is a single payment. Subtract the tax al-
depends on whether the supplemental payment is identi- ready withheld or to be withheld from the regular
fied as a separate payment from regular wages. See Reg- wages. Withhold the remaining tax from the sup-
ulations section 31.3402(g)-1 for additional guidance for plemental wages. If there were other payments of
wages paid after January 1, 2007. Also see Revenue Rul- supplemental wages paid during the payroll period
ing 2008-29, 2008-24 I.R.B. 1149, available at IRS.gov/ made before the current payment of supplemental
irb/2008-24_IRB#RR-2008-29. wages, aggregate all the payments of supplemen-
tal wages paid during the payroll period with the
Withholding on supplemental wages when an em- regular wages paid during the payroll period, fig-
ployee receives more than $1 million of supplemen- ure the tax on the total, subtract the tax already
tal wages from you during the calendar year. Special withheld from the regular wages and the previous
rules apply to the extent supplemental wages paid to any supplemental wage payments, and withhold the
one employee during the calendar year exceed $1 million. remaining tax.
If a supplemental wage payment, together with other sup-
plemental wage payments made to the employee during 2. If you didn't withhold income tax from the employee's
the calendar year, exceeds $1 million, the excess is sub- regular wages in the current or immediately preceding
ject to withholding at 37% (or the highest rate of income calendar year, use method 1b. This would occur, for
tax for the year). Withhold using the 37% rate without re- example, when the value of the employee's withhold-
gard to the employee's Form W-4. In determining supple- ing allowances claimed on Form W-4 is more than the
mental wages paid to the employee during the year, in- wages.
clude payments from all businesses under common Regardless of the method you use to withhold income tax
control. For more information, see Treasury Decision on supplemental wages, they’re subject to social security,
9276, 2006-37 I.R.B. 423, available at IRS.gov/irb/ Medicare, and FUTA taxes.
2006-37_IRB#TD-9276.
Example 1. You pay John Peters a base salary on the
Withholding on supplemental wage payments to an 1st of each month. He is single and claims one withhold-
employee who doesn't receive $1 million of supple- ing allowance. In January, he is paid $1,000. Using the
mental wages during the calendar year. If the supple- wage bracket tables, you withhold $34 from this amount.
mental wages paid to the employee during the calendar In February, he receives salary of $1,000 plus a commis-
year are less than or equal to $1 million, the following sion of $500, which you combine with regular wages and
rules apply in determining the amount of income tax to be don't separately identify. You figure the withholding based
withheld. on the total of $1,500. The correct withholding from the ta-
bles is $83.
Supplemental wages combined with regular wages.
If you pay supplemental wages with regular wages but Example 2. You pay Sharon Warren a base salary on
don't specify the amount of each, withhold federal income the 1st of each month. She is single and claims one allow-
tax as if the total were a single payment for a regular pay- ance. Her May 1 pay is $1,000. Using the wage bracket
roll period. tables, you withhold $34. On May 15, she receives a bo-
nus of $1,000. Electing to use supplemental wage with-
Supplemental wages identified separately from regu- holding method 1b, you do the following.
lar wages. If you pay supplemental wages separately
(or combine them in a single payment and specify the 1. Add the bonus amount to the amount of wages from
amount of each), the federal income tax withholding the most recent base salary pay date (May 1) ($1,000
method depends partly on whether you withhold income + $1,000 = $2,000).
tax from your employee's regular wages. 2. Determine the amount of withholding on the com-
1. If you withheld income tax from an employee's regular bined $2,000 amount to be $143 using the wage
wages in the current or immediately preceding calen- bracket tables.
dar year, you can use one of the following methods 3. Subtract the amount withheld from wages on the most
for the supplemental wages. recent base salary pay date (May 1) from the com-
bined withholding amount ($143 – $34 = $109).

4. Withhold $109 from the bonus payment. sions paid on completion of a sale), count back the num-
ber of days from the payment period to the latest of:
Example 3. The facts are the same as in Example 2,
except you elect to use the flat rate method of withholding • The last wage payment made during the same calen-
on the bonus. You withhold 22% of $1,000, or $220, from dar year;
Sharon's bonus payment. • The date employment began, if during the same cal-
endar year; or
Example 4. The facts are the same as in Example 2,
except you elect to pay Sharon a second bonus of $500 • January 1 of the same year.
on May 29. Using supplemental wage withholding method
Employee paid for period less than 1 week. When
1b, you do the following.
you pay an employee for a period of less than 1 week, and
1. Add the first and second bonus amounts to the the employee signs a statement under penalties of perjury
amount of wages from the most recent base salary indicating he or she isn't working for any other employer
pay date (May 1) ($1,000 + $1,000 + $500 = $2,500). during the same week for wages subject to withholding,
figure withholding based on a weekly payroll period. If the
2. Determine the amount of withholding on the com-
employee later begins to work for another employer for
bined $2,500 amount to be $205 using the wage
wages subject to withholding, the employee must notify
bracket tables.
you within 10 days. You then figure withholding based on
3. Subtract the amounts withheld from wages on the the daily or miscellaneous period.
most recent base salary pay date (May 1) and the
amounts withheld from the first bonus payment from
the combined withholding amount ($205 – $34 – $109
= $62).
9. Withholding From
4. Withhold $62 from the second bonus payment. Employees' Wages
Tips treated as supplemental wages. Withhold income Income Tax Withholding
tax on tips from wages earned by the employee or from
other funds the employee makes available. If an employee Using Form W-4 to figure withholding. To know how
receives regular wages and reports tips, figure income tax much federal income tax to withhold from employees' wa-
withholding as if the tips were supplemental wages. If you ges, you should have a Form W-4 on file for each em-
haven't withheld income tax from the regular wages, add ployee. Encourage your employees to file an updated
the tips to the regular wages. Then withhold income tax on Form W-4 for 2019, especially if they owed taxes or re-
the total. If you withheld income tax from the regular wa- ceived a large refund when filing their 2018 tax return. Ad-
ges, you can withhold on the tips by method 1a or 1b dis- vise your employees to use the IRS Withholding Calcula-
cussed earlier in this section under Supplemental wages tor available at IRS.gov/W4App for help in determining
identified separately from regular wages. how many withholding allowances to claim on their Forms
W-4.
Vacation pay. Vacation pay is subject to withholding as if Ask all new employees to give you a signed Form W-4
it were a regular wage payment. When vacation pay is in when they start work. Make the form effective with the first
addition to regular wages for the vacation period, treat it wage payment. If a new employee doesn't give you a
as a supplemental wage payment. If the vacation pay is completed Form W-4, withhold income tax as if he or she
for a time longer than your usual payroll period, spread it is single, with zero withholding allowances.
over the pay periods for which you pay it.
Form in Spanish. You can provide Formulario
W-4(SP) in place of Form W-4 to your Spanish-speaking
8. Payroll Period employees. For more information, see Pub. 17(SP). The
rules discussed in this section that apply to Form W-4 also
Your payroll period is a period of service for which you apply to Formulario W-4(SP).
usually pay wages. When you have a regular payroll pe- Electronic system to receive Form W-4. You may
riod, withhold income tax for that time period even if your establish a system to electronically receive Forms W-4
employee doesn't work the full period. from your employees. See Regulations section 31.3402(f)
(5)-1(c) for more information.
No regular payroll period. When you don't have a reg-
ular payroll period, withhold the tax as if you paid wages Effective date of Form W-4. A Form W-4 remains in
for a daily or miscellaneous payroll period. Figure the effect until the employee gives you a new one. When you
number of days (including Sundays and holidays) in the receive a new Form W-4 from an employee, don't adjust
period covered by the wage payment. If the wages are un- withholding for pay periods before the effective date of the
related to a specific length of time (for example, commis- new form. If an employee gives you a Form W-4 that re-
places an existing Form W-4, begin withholding no later
than the start of the first payroll period ending on or after
the 30th day from the date when you received the

replacement Form W-4. For exceptions, see Exemption Withholding income taxes on the wages of nonresi-
from federal income tax withholding, IRS review of re- dent alien employees. In general, you must withhold
quested Forms W-4, and Invalid Forms W-4, later in this federal income taxes on the wages of nonresident alien
section. employees. However, see Pub. 515 for exceptions to this
general rule. Also see section 3 of Pub. 51 for guidance
A Form W-4 that makes a change for the next cal-
on H-2A visa workers.
! endar year won't take effect in the current calen-
CAUTION dar year. Withholding adjustment for nonresident alien em-
ployees. Apply the procedure discussed next to figure
Successor employer. If you’re a successor employer the amount of income tax to withhold from the wages of
(see Successor employer, later in this section), secure nonresident alien employees performing services within
new Forms W-4 from the transferred employees unless the United States.
the “Alternative Procedure” in section 5 of Revenue Pro-
cedure 2004-53 applies. See Revenue Procedure Nonresident alien students from India and busi-
2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/ TIP ness apprentices from India aren't subject to this
2004-34_IRB#RP-2004-53. procedure.
Completing Form W-4. The amount of any federal Instructions. To figure how much income tax to with-
income tax withholding must be based on marital status hold from the wages paid to a nonresident alien employee
and withholding allowances. Your employees may not performing services in the United States, use the following
base their withholding amounts on a fixed dollar amount steps.
or percentage. However, an employee may specify a dol-
lar amount to be withheld in addition to the amount of with- Step 1. Add to the wages paid to the nonresident
holding based on filing status and withholding allowances alien employee for the payroll period the amount shown in
claimed on Form W-4. the chart next for the applicable payroll period.
Employees may claim fewer withholding allowances than Amount To Add to Nonresident Alien
they’re entitled to claim. They may wish to claim fewer al- Employee's Wages for Calculating Income
lowances to ensure they have enough withholding or to Tax Withholding Only
offset the tax on other sources of taxable income not sub-
ject to withholding. Payroll Period Add Additional
Weekly $ 153.80
See Pub. 505 for more information about completing
Biweekly 307.70
Form W-4. Along with Form W-4, you may wish to order
Semimonthly 333.30
Pub. 505 for use by your employees.
Monthly 666.70
Don't accept any withholding or estimated tax pay- Quarterly 2,000.00
ments from your employees in addition to withholding Semiannually 4,000.00
based on their Form W-4. If they require additional with- Annually 8,000.00
holding, they should submit a new Form W-4 and, if nec- Daily or Miscellaneous (each 30.80
essary, pay estimated tax by filing Form 1040-ES or by day of the payroll period)
using EFTPS to make estimated tax payments.
Step 2. Use the amount figured in Step 1 and the num-
Exemption from federal income tax withholding. ber of withholding allowances claimed (generally limited to
Generally, an employee may claim exemption from fed- one allowance) to figure income tax withholding. Deter-
eral income tax withholding because he or she had no in- mine the value of withholding allowances by multiplying
come tax liability last year and expects none this year. the number of withholding allowances claimed by the ap-
See the Form W-4 instructions for more information. How- propriate amount from Table 5 shown on page 45. If
ever, the wages are still subject to social security and you’re using the Percentage Method Tables for Income
Medicare taxes. See also Invalid Forms W-4, later in this Tax Withholding, provided on pages 46–47, reduce the
section. amount figured in Step 1 by the value of withholding allow-
A Form W-4 claiming exemption from withholding is ef- ances and use that reduced amount to figure the income
fective when it is given to the employer and only for that tax withholding. If you’re using the Wage Bracket Method
calendar year. To continue to be exempt from withholding Tables for Income Tax Withholding, provided on pages
for 2019, an employee must give you a new Form W-4 by 48–67, use the amount figured in Step 1 and the number
February 15. If the employee doesn't give you a new Form of withholding allowances to figure income tax withhold-
W-4 by February 15, begin withholding based on the last ing.
Form W-4 for the employee that didn't claim an exemption The amounts from the chart above are added to wages
from withholding or, if one wasn't furnished, then withhold solely for calculating income tax withholding on the wages
tax as if he or she is single with zero withholding allowan- of the nonresident alien employee. The amounts from the
ces. If the employee provides a new Form W-4 claiming chart shouldn't be included in any box on the employee's
exemption from withholding on February 16 or later, you Form W-2 and don't increase the income tax liability of the
may apply it to future wages but don't refund any taxes employee. Also, the amounts from the chart don't increase
withheld while the exempt status wasn’t in place.

the social security tax or Medicare tax liability of the em- A nonresident alien employee may request addi-
ployer or the employee, or the FUTA tax liability of the em- TIP tional withholding at his or her option for other
ployer. purposes, although such additions shouldn't be
necessary for withholding to cover federal income tax lia-
This procedure only applies to nonresident alien em-
bility related to employment.
ployees who have wages subject to income tax withhold-
ing. Form 8233. If a nonresident alien employee claims a
Example. An employer using the percentage method tax treaty exemption from withholding, the employee must
of withholding pays wages of $500 for a biweekly payroll submit Form 8233 with respect to the income exempt un-
period to a married nonresident alien employee. The non- der the treaty, instead of Form W-4. For more information,
resident alien has properly completed Form W-4, entering see Pay for Personal Services Performed in the Withhold-
marital status as “single” with one withholding allowance ing on Specific Income section of Pub. 515 and the In-
and indicating status as a nonresident alien on Form W-4, structions for Form 8233.
line 6 (see Nonresident alien employee's Form W-4, later
IRS review of requested Forms W-4. When requested
in this section). The employer determines the wages to be by the IRS, you must make original Forms W-4 available
used in the withholding tables by adding to the $500 for inspection by an IRS employee. You may also be di-
amount of wages paid the amount of $307.70 from the rected to send certain Forms W-4 to the IRS. You may re-
chart under Step 1 ($807.70 total). The employer then ap- ceive a notice from the IRS requiring you to submit a copy
plies the applicable tables to determine the income tax of Form W-4 for one or more of your named employees.
withholding for nonresident aliens (see Step 2), earlier. Send the requested copy or copies of Form W-4 to the
If you use the Percentage Method Tables for In- IRS at the address provided and in the manner directed
! come Tax Withholding, reduce the amount figured by the notice. The IRS may also require you to submit
CAUTION in Step 1 by the value of withholding allowances copies of Form W-4 to the IRS as directed by Treasury
and use that reduced amount to figure income tax with- Decision 9337, 2007-35 I.R.B. 455, which is available at
holding. IRS.gov/irb/2007-35_IRB#TD-9337. When we refer to
Form W-4, the same rules apply to Formulario W-4(SP),
The $307.70 added to wages for calculating income tax
its Spanish translation.
withholding isn't reported on Form W-2, and doesn't in-
crease the income tax liability of the employee. Also, the After submitting a copy of a requested Form W-4 to the
$307.70 added to wages doesn't affect the social security IRS, continue to withhold federal income tax based on
tax or Medicare tax liability of the employer or the em- that Form W-4 if it is valid (see Invalid Forms W-4, later in
ployee, or the FUTA tax liability of the employer. this section). However, if the IRS later notifies you in writ-
Supplemental wage payment. This procedure for ing that the employee isn't entitled to claim exemption
determining the amount of income tax withholding doesn't from withholding or a claimed number of withholding al-
apply to a supplemental wage payment (see section 7) if lowances, withhold federal income tax based on the effec-
the 37% mandatory flat rate withholding applies or if the tive date, marital status, and maximum number of with-
22% optional flat rate withholding is being used to calcu- holding allowances specified in the IRS notice (commonly
late income tax withholding on the supplemental wage referred to as a "lock-in letter").
payment. Initial lock-in letter. The IRS uses information repor-
ted on Form W-2 to identify employees with withholding
Nonresident alien employee's Form W-4. When com-
compliance problems. In some cases, if a serious under-
pleting Forms W-4, nonresident aliens are required to:
withholding problem is found to exist for a particular em-
• Not claim exemption from income tax withholding; ployee, the IRS may issue a lock-in letter to the employer
• Request withholding as if they’re single, regardless of specifying the maximum number of withholding allowan-
their actual marital status; ces and marital status permitted for a specific employee.
You’ll also receive a copy for the employee that identifies
• Claim only one allowance (if the nonresident alien is a the maximum number of withholding allowances and mari-
resident of Canada, Mexico, or South Korea, or a stu- tal status permitted and the process by which the em-
dent or business apprentice from India, he or she may ployee can provide additional information to the IRS for
claim more than one allowance); and purposes of determining the appropriate number of with-
• Write “Nonresident Alien” or “NRA” above the dotted holding allowances and/or modifying the specified marital
line on line 6 of Form W-4. status. You must furnish the employee copy to the em-
ployee within 10 business days of receipt if the employee
If you maintain an electronic Form W-4 system, you
is employed by you as of the date of the notice. Begin
should provide a field for nonresident aliens to enter non-
withholding based on the notice on the date specified in
resident alien status instead of writing “Nonresident Alien”
the notice.
or “NRA” above the dotted line on line 6.
Implementation of lock-in letter. When you receive
the notice specifying the maximum number of withholding
allowances and marital status permitted, you may not
withhold immediately on the basis of the notice. You must

begin withholding tax on the basis of the notice for any For additional information about these rules, see Treas-
wages paid after the date specified in the notice. The de- ury Decision 9337, 2007-35 I.R.B. 455, available at
lay between your receipt of the notice and the date to be- IRS.gov/irb/2007-35_IRB#TD-9337.
gin the withholding on the basis of the notice permits the
employee time to contact the IRS. Substitute Forms W-4. You’re encouraged to have your
employees use the official version of Form W-4 to claim
Employee not performing services. If you receive a withholding allowances or exemption from withholding.
notice for an employee who isn't performing services for You may use a substitute version of Form W-4 to meet
you, you must still furnish the employee copy to the em- your business needs. However, your substitute Form W-4
ployee and withhold based on the notice if any of the fol- must contain language that is identical to the official Form
lowing apply. W-4 and your form must meet all current IRS rules for sub-
• You’re paying wages for the employee's prior services stitute forms. At the time you provide your substitute form
and the wages are subject to income tax withholding to the employee, you must provide him or her with all ta-
on or after the date specified in the notice. bles, instructions, and worksheets from the current Form
W-4.
• You reasonably expect the employee to resume serv- You can't accept substitute Forms W-4 developed by
ices within 12 months of the date of the notice. employees. An employee who submits an employee-de-
• The employee is on a leave of absence that doesn't veloped substitute Form W-4 after October 10, 2007, will
exceed 12 months or the employee has a right to re- be treated as failing to furnish a Form W-4. However, con-
employment after the leave of absence. tinue to honor any valid employee-developed Forms W-4
you accepted before October 11, 2007.
Termination and re-hire of employees. If you must
furnish and withhold based on the notice and the employ- Invalid Forms W-4. Any unauthorized change or addi-
ment relationship is terminated after the date of the notice, tion to Form W-4 makes it invalid. This includes taking out
you must continue to withhold based on the notice if you any language by which the employee certifies the form is
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 clearly indicates it is false.
cation notice (explained next) if the employee resumes An employee who submits a false Form W-4 may be sub-
the employment relationship with you within 12 months af- ject to a $500 penalty. You may treat a Form W-4 as inva-
ter the termination of the employment relationship. lid if the employee wrote “exempt” on line 7 and also en-
Modification notice. After issuing the notice specify- tered a number on line 5 or an amount on line 6.
ing the maximum number of withholding allowances and When you get an invalid Form W-4, don't use it to figure
marital status permitted, the IRS may issue a subsequent federal income tax withholding. Tell the employee it is in-
notice (modification notice) that modifies the original no- valid and ask for another one. If the employee doesn't give
tice. The modification notice may change the marital sta- you a valid one, withhold tax as if the employee is single
tus and/or the number of withholding allowances permit- with zero withholding allowances. However, if you have an
ted. You must withhold federal income tax based on the earlier Form W-4 for this worker that is valid, withhold as
effective date specified in the modification notice. you did before.
New Form W-4 after IRS notice. After the IRS is- Amounts exempt from levy on wages, salary, and
sues a notice or modification notice, if the employee pro- other income. If you receive a Notice of Levy on Wages,
vides you with a new Form W-4 claiming complete ex- Salary, and Other Income (Forms 668-W(ACS), 668-W(c)
emption from withholding or claims a marital status, a (DO), or 668-W(ICS)), you must withhold amounts as de-
number of withholding allowances, and any additional scribed in the instructions for these forms. Pub. 1494 has
withholding that results in less withholding than would re- tables to figure the amount exempt from levy. If a levy is-
sult under the IRS notice or modification notice, disregard sued in a prior year is still in effect and the taxpayer sub-
the new Form W-4. You must withhold based on the no- mits a new Statement of Exemptions and Filing Status,
tice or modification notice unless the IRS notifies you to use the current year Pub. 1494 to figure the exempt
withhold based on the new Form W-4. If the employee amount.
wants to put a new Form W-4 into effect that results in less
withholding than required, the employee must contact the Social Security and Medicare Taxes
IRS.
If, after you receive an IRS notice or modification no- The Federal Insurance Contributions Act (FICA) provides
tice, your employee gives you a new Form W-4 that for a federal system of old-age, survivors, disability, and
doesn't claim exemption from federal income tax withhold- hospital insurance. The old-age, survivors, and disability
ing and claims a marital status, a number of withholding insurance part is financed by the social security tax. The
allowances, and any additional withholding that results in hospital insurance part is financed by the Medicare tax.
more withholding than would result under the notice or Each of these taxes is reported separately.
modification notice, you must withhold tax based on the
new Form W-4. Otherwise, disregard any subsequent Generally, you’re required to withhold social security
Forms W-4 provided by the employee and withhold based and Medicare taxes from your employees' wages and pay
on the IRS notice or modification notice. the employer's share of these taxes. Certain types of

wages and compensation aren't subject to social security $2,000 Mr. Brown received while employed by Mr. Martin
and Medicare taxes. See section 5 and section 15 for de- in determining whether Mr. Brown's wages exceed the
tails. Generally, employee wages are subject to social se- $200,000 for Additional Medicare Tax withholding thresh-
curity and Medicare taxes regardless of the employee's old.
age or whether he or she is receiving social security bene-
fits. If the employee reported tips, see section 6. Motion picture project employers. All wages paid by a
motion picture project employer to a motion picture project
Tax rates and the social security wage base limit. worker during a calendar year are subject to a single so-
Social security and Medicare taxes have different rates cial security tax wage base ($132,900 for 2019) and a sin-
and only the social security tax has a wage base limit. The gle FUTA tax wage base ($7,000 for 2019) regardless of
wage base limit is the maximum wage subject to the tax the worker's status as a common law employee of multiple
for the year. Determine the amount of withholding for so- clients of the motion picture project employer. For more
cial security and Medicare taxes by multiplying each pay- information, including the definition of a motion picture
ment by the employee tax rate. There are no withholding project employer and motion picture project worker, see
allowances for social security and Medicare taxes. section 3512.
For 2019, the social security tax rate is 6.2% (amount
withheld) each for the employer and employee (12.4% to- Withholding social security and Medicare taxes on
tal). The social security wage base limit is $132,900. The nonresident alien employees. In general, if you pay
tax rate for Medicare is 1.45% (amount withheld) each for wages to nonresident alien employees, you must withhold
the employee and employer (2.9% total). There is no social security and Medicare taxes as you would for a
wage base limit for Medicare tax; all covered wages are U.S. citizen or resident alien. However, see Pub. 515 for
subject to Medicare tax. exceptions to this general rule.
Additional Medicare Tax withholding. In addition to International social security agreements. The United
withholding Medicare tax at 1.45%, you must withhold a States has social security agreements, also known as to-
0.9% Additional Medicare Tax from wages you pay to an talization agreements, with many countries that eliminate
employee in excess of $200,000 in a calendar year. dual taxation and dual coverage. Compensation subject to
You’re required to begin withholding Additional Medicare social security and Medicare taxes may be exempt under
Tax in the pay period in which you pay wages in excess of one of these agreements. You can get more information
$200,000 to an employee and continue to withhold it each and a list of agreement countries from the SSA at
pay period until the end of the calendar year. Additional SSA.gov/international. Also see Pub. 519, U.S. Tax Guide
Medicare Tax is only imposed on the employee. There is for Aliens.
no employer share of Additional Medicare Tax. All wages
Religious exemption. An exemption from social secur-
that are subject to Medicare tax are subject to Additional
ity and Medicare taxes is available to members of a recog-
Medicare Tax withholding if paid in excess of the
nized religious sect opposed to insurance. This exemption
$200,000 withholding threshold.
is available only if both the employee and the employer
For more information on what wages are subject to
are members of the sect. For more information, see Pub.
Medicare tax, see section 15. For more information on Ad-
517.
ditional Medicare Tax, go to IRS.gov/ADMT.
Foreign persons treated as American employers.
Successor employer. When corporate acquisitions
Under section 3121(z), for services performed after July
meet certain requirements, wages paid by the predeces-
31, 2008, a foreign person who meets both of the follow-
sor are treated as if paid by the successor for purposes of
ing conditions is generally treated as an American em-
applying the social security wage base and for applying
ployer for purposes of paying FICA taxes on wages paid
the Additional Medicare Tax withholding threshold (that is,
to an employee who is a U.S. citizen or resident.
$200,000 in a calendar year). You should determine
whether or not you should file Schedule D (Form 941), Re- 1. The foreign person is a member of a domestically
port of Discrepancies Caused by Acquisitions, Statutory controlled group of entities.
Mergers, or Consolidations, by reviewing the Instructions
for Schedule D (Form 941). See Regulations section 2. The employee of the foreign person performs serv-
31.3121(a)(1)-1(b) for more information. Also see Reve- ices in connection with a contract between the U.S.
nue Procedure 2004-53, 2004-34 I.R.B. 320, available at Government (or an instrumentality of the U.S. Govern-
IRS.gov/irb/2004-34_IRB#RP-2004-53. ment) and any member of the domestically controlled
group of entities. Ownership of more than 50% consti-
Example. Early in 2019, you bought all of the assets of tutes control.
a plumbing business from Mr. Martin. Mr. Brown, who had
been employed by Mr. Martin and received $2,000 in wa- Part-Time Workers
ges before the date of purchase, continued to work for
you. The wages you paid to Mr. Brown are subject to so- Part-time workers and workers hired for short periods of
cial security taxes on the first $130,900 ($132,900 minus time are treated the same as full-time employees for fed-
$2,000). Medicare tax is due on all of the wages you pay eral income tax withholding and social security, Medicare,
him during the calendar year. You should include the and FUTA tax purposes.

Generally, it doesn't matter whether the part-time Payment with return. You may make a payment with a
worker or worker hired for a short period of time has an- timely filed Form 941 or Form 944 instead of depositing,
other job or has the maximum amount of social security without incurring a penalty, if one of the following applies.
tax withheld by another employer. See Successor em-
• Your Form 941 total tax liability for either the current
ployer, earlier, for an exception to this rule. quarter or the prior quarter is less than $2,500, and
Income tax withholding may be figured the same way you didn't incur a $100,000 next-day deposit obliga-
as for full-time workers or it may be figured by the tion during the current quarter. If you aren't sure your
part-year employment method explained in section 9 of total tax liability for the current quarter will be less than
Pub. 15-A. $2,500 (and your liability for the prior quarter wasn't
less than $2,500), make deposits using the semi-
weekly or monthly rules so you won't be subject to an
10. Required Notice to FTD penalty.
• Your Form 944 net tax liability for the year is less than
Employees About the Earned $2,500.
Income Credit (EIC) • You’re a monthly schedule depositor (defined later)
and make a payment in accordance with the Accuracy
You must notify employees who have no federal income of Deposits Rule, discussed later in this section. This
tax withheld that they may be able to claim a tax refund payment may be $2,500 or more.
because of the EIC. Although you don't have to notify em- Employers who have been notified to file Form 944 can
ployees who claim exemption from withholding on Form pay their fourth quarter tax liability with Form 944 if the
W-4 about the EIC, you’re encouraged to notify any em- fourth quarter tax liability is less than $2,500. Employers
ployees whose wages for 2018 were less than $49,194 must have deposited any tax liability due for the first, sec-
($54,884 if married filing jointly) that they may be eligible ond, and third quarters according to the deposit rules to
to claim the credit for 2018. This is because eligible em- avoid an FTD penalty for deposits during those quarters.
ployees may get a refund of the amount of the EIC that is
more than the tax they owe. Separate deposit requirements for nonpayroll (Form
945) tax liabilities. Separate deposits are required for
You’ll meet this notification requirement if you issue the nonpayroll and payroll income tax withholding. Don't com-
employee Form W-2 with the EIC notice on the back of bine deposits for Forms 941 (or Form 944) and Form 945
Copy B, or a substitute Form W-2 with the same state- tax liabilities. Generally, the deposit rules for nonpayroll li-
ment. You’ll also meet the requirement by providing No- abilities are the same as discussed next, except the rules
tice 797, Possible Federal Tax Refund Due to the Earned apply to an annual rather than a quarterly return period. If
Income Credit (EIC), or your own statement that contains the total amount of tax for the year reported on Form 945
the same wording. is less than $2,500, you're not required to make deposits
If a substitute for Form W-2 is given to the employee on during the year. See the separate Instructions for Form
time but doesn't have the required statement, you must 945 for more information.
notify the employee within 1 week of the date the substi-
tute for Form W-2 is given. If Form W-2 is required but isn't When To Deposit
given on time, you must give the employee Notice 797 or
your written statement by the date Form W-2 is required to There are two deposit schedules—monthly and semi-
be given. If Form W-2 isn't required, you must notify the weekly—for determining when you deposit social security,
employee by February 7, 2019. Medicare, and withheld federal income taxes. These
schedules tell you when a deposit is due after a tax liability
arises (for example, when you have a payday). Before the
11. Depositing Taxes beginning of each calendar year, you must determine
which of the two deposit schedules you’re required to use.
Generally, you must deposit federal income tax withheld The deposit schedule you must use is based on the total
and both the employer and employee social security and tax liability you reported on Form 941 during a lookback
Medicare taxes. You must use EFT to make all federal tax period, discussed next. Your deposit schedule isn't deter-
deposits. See How To Deposit, later in this section, for in- mined by how often you pay your employees or make de-
formation on electronic deposit requirements. posits. See special rules for Forms 944 and 945, later.
Also see Application of Monthly and Semiweekly Sched-
The credit against employment taxes for COBRA ules, later in this section.
TIP assistance payments is treated as a deposit of
These rules don't apply to FUTA tax. See section
taxes on the first day of your return period. See
! 14 for information on depositing FUTA tax.
COBRA premium assistance credit under Introduction,
earlier, for more information.
CAUTION
Lookback period. If you’re a Form 941 filer, your de-

posit schedule for a calendar year is determined from the

total taxes reported on Forms 941, line 12, in a 4-quarter If you're an agent with an approved Form 2678,
lookback period. The lookback period begins July 1 and TIP the deposit rules apply to you based on the total
ends June 30 as shown next in Table 1. If you reported employment taxes accumulated by you for your
$50,000 or less of taxes for the lookback period, you’re a own employees and on behalf of all employers for whom
monthly schedule depositor; if you reported more than you're authorized to act. For more information on an agent
$50,000, you’re a semiweekly schedule depositor. with an approved Form 2678, see Revenue Procedure
2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/
Table 1. Lookback Period for Calendar Year 2013-52_IRB#RP-2013-39.
2019
July 1, 2017, Oct. 1, 2017, Jan. 1, 2018, Apr. 1, 2018, Monthly Deposit Schedule
through through through through
Sept. 30, 2017 Dec. 31, 2017 Mar. 31, 2018 June 30, 2018
You’re a monthly schedule depositor for a calendar year if
the total taxes on Form 941, line 12, for the 4 quarters in
The lookback period for a 2019 Form 941 filer your lookback period were $50,000 or less. Under the
! who filed Form 944 in either 2017 or 2018 is cal- monthly deposit schedule, deposit employment taxes on
CAUTION endar year 2017. payments made during a month by the 15th day of the fol-
lowing month. See also Deposits Due on Business Days
If you’re a Form 944 filer for the current year or either of
Only and the $100,000 Next-Day Deposit Rule, later in
the preceding 2 years, your deposit schedule for a calen-
this section. Monthly schedule depositors shouldn't file
dar year is determined from the total taxes reported during
Form 941 or Form 944 on a monthly basis.
the second preceding calendar year (either on your Form
941 for all 4 quarters of that year or your Form 944 for that New employers. Your tax liability for any quarter in the
year). The lookback period for 2019 for a Form 944 filer is lookback period before you started or acquired your busi-
calendar year 2017. If you reported $50,000 or less of ness is considered to be zero. Therefore, you’re a monthly
taxes for the lookback period, you’re a monthly schedule schedule depositor for the first calendar year of your busi-
depositor; if you reported more than $50,000, you’re a ness. However, see the $100,000 Next-Day Deposit Rule,
semiweekly schedule depositor. later in this section.
If you’re a Form 945 filer, your deposit schedule for a
calendar year is determined from the total taxes reported Semiweekly Deposit Schedule
on line 3 of your Form 945 for the second preceding cal-
endar year. The lookback period for 2019 for a Form 945 You’re a semiweekly schedule depositor for a calendar
filer is calendar year 2017. year if the total taxes on Form 941, line 12, during your
Adjustments and the lookback rule. Adjustments lookback period were more than $50,000. Under the semi-
made on Form 941-X, Form 944-X, and Form 945-X don't weekly deposit schedule, deposit employment taxes for
affect the amount of tax liability for previous periods for payments made on Wednesday, Thursday, and/or Friday
purposes of the lookback rule. by the following Wednesday. Deposit taxes for payments
made on Saturday, Sunday, Monday, and/or Tuesday by
Example. An employer originally reported a tax liabil- the following Friday. See also Deposits Due on Business
ity of $45,000 for the lookback period. The employer dis- Days Only, later in this section.
covered, during January 2019, that the tax reported for Semiweekly schedule depositors must complete
one of the lookback period quarters was understated by Schedule B (Form 941), Report of Tax Liability for
$10,000 and corrected this error by filing Form 941-X. !
CAUTION Semiweekly Schedule Depositors, and submit it
This employer is a monthly schedule depositor for 2019 with Form 941. If you file Form 944 and are a semiweekly
because the lookback period tax liabilities are based on schedule depositor, complete Form 945-A, Annual Re-
the amounts originally reported, and they were $50,000 or cord of Federal Tax Liability, and submit it with your return
less. The $10,000 adjustment is also not treated as part of (instead of Schedule B).
the 2019 taxes.
Deposit period. The term “deposit period” refers to the Table 2. Semiweekly Deposit Schedule
period during which tax liabilities are accumulated for
each required deposit due date. For monthly schedule de- IF the payday falls on a . . . THEN deposit taxes by the
positors, the deposit period is a calendar month. The de- following . . .
posit periods for semiweekly schedule depositors are Wednesday, Thursday, and/or Wednesday
Wednesday through Friday and Saturday through Tues- Friday
day. Saturday, Sunday, Monday, Friday
and/or Tuesday
Semiweekly deposit period spanning two quarters

(Form 941 filers). If you have more than one pay date
during a semiweekly period and the pay dates fall in

different calendar quarters, you’ll need to make separate Deposits Due on Business Days Only
deposits for the separate liabilities.
If a deposit is required to be made on a day that isn't a
Example. If you have a pay date on Monday, Septem- business day, the deposit is considered timely if it is made
ber 30, 2019 (third quarter), and another pay date on by the close of the next business day. A business day is
Tuesday, October 1, 2019 (fourth quarter), two separate any day other than a Saturday, Sunday, or legal holiday.
deposits would be required even though the pay dates fall For example, if a deposit is required to be made on a Fri-
within the same semiweekly period. Both deposits would day and Friday is a legal holiday, the deposit will be con-
be due Friday, October 4, 2019. sidered timely if it is made by the following Monday (if that
Semiweekly deposit period spanning two return peri- Monday is a business day).
ods (Form 944 or Form 945 filers). The period covered
by a return is the return period. The return period for an- Semiweekly schedule depositors have at least 3
nual Forms 944 and 945 is a calendar year. If you have business days following the close of the semiweekly pe-
more than one pay date during a semiweekly period and riod to make a deposit. If any of the 3 weekdays after the
the pay dates fall in different return periods, you'll need to end of a semiweekly period is a legal holiday, you’ll have
make separate deposits for the separate liabilities. For ex- an additional day for each day that is a legal holiday to
ample, if you have a pay date on Saturday, December 29, make the required deposit. For example, if a semiweekly
2018, and another pay date on Tuesday, January 1, 2019, schedule depositor accumulated taxes for payments
two separate deposits will be required even though the made on Friday and the following Monday is a legal holi-
pay dates fall within the same semiweekly period. Both day, the deposit normally due on Wednesday may be
deposits will be due Friday, January 4, 2019 (3 business made on Thursday (this allows 3 business days to make
days from the end of the semiweekly deposit period). the deposit).
Legal holiday. The term “legal holiday” means any legal

Summary of Steps to Determine Your Deposit Schedule holiday in the District of Columbia. For purposes of the de-
1. Identify your lookback period (see Lookback period, earlier in posit rules, the term “legal holiday” doesn't include other
this section).
statewide legal holidays. Legal holidays for 2019 are listed
2. Add the total taxes you reported on Form 941, line 12, during
the lookback period.
next.
3. Determine if you’re a monthly or semiweekly schedule • January 1—New Year's Day
depositor:
• January 21—Birthday of Martin Luther King, Jr.
IF the total taxes you THEN you’re a . . . . . . . . .
reported in the lookback • February 18—Washington's Birthday
period were . . . . . . . . . . .
• April 16—District of Columbia Emancipation Day
$50,000 or less Monthly Schedule Depositor
• May 27—Memorial Day
More than $50,000 Semiweekly
Schedule Depositor • July 4—Independence Day
• September 2—Labor Day
Example of Monthly and Semiweekly • October 14—Columbus Day

Schedules • November 11—Veterans Day
Rose Co. reported Form 941 taxes as follows:

• November 28—Thanksgiving Day
• December 25—Christmas Day
2018 Lookback Period 2019 Lookback Period
3rd Quarter 2016 $12,000 3rd Quarter 2017 $12,000 Application of Monthly and Semiweekly
4th Quarter 2016 12,000 4th Quarter 2017 12,000 Schedules
1st Quarter 2017 12,000 1st Quarter 2018 12,000
2nd Quarter 2017 12,000 2nd Quarter 2018 15,000 The terms “monthly schedule depositor” and “semiweekly
$48,000 $51,000 schedule depositor” don't refer to how often your business
pays its employees or even how often you’re required to
Rose Co. is a monthly schedule depositor for 2018 be- make deposits. The terms identify which set of deposit
cause its tax liability for the 4 quarters in its lookback pe- rules you must follow when an employment tax liability ari-
riod (third quarter 2016 through second quarter 2017) ses. The deposit rules are based on the dates when wa-
wasn't more than $50,000. However, for 2019, Rose Co. ges are paid (cash basis), not on when tax liabilities are
is a semiweekly schedule depositor because the total accrued for accounting purposes.
taxes exceeded $50,000 for the 4 quarters in its lookback
period (third quarter 2017 through second quarter 2018). Monthly schedule example. Spruce Co. is a monthly
schedule depositor with seasonal employees. It paid wa-
ges each Friday during June but didn't pay any wages
during July. Under the monthly deposit schedule, Spruce
Co. must deposit the combined tax liabilities for the June

paydays by July 15. Spruce Co. doesn't have a deposit re- the tax liability for its lookback period is considered to be
quirement for July (due by August 15) because no wages zero, and it would be a monthly schedule depositor based
were paid and, therefore, it didn't have a tax liability for on the lookback rules. However, since Elm, Inc., accumu-
July. lated a $100,000 liability on May 10, it became a semi-
weekly schedule depositor on May 11. It will be a semi-
Semiweekly schedule example. Green, Inc., is a semiweekly schedule depositor for the remainder of 2019 and
weekly schedule depositor and pays wages once each for 2020. Elm, Inc., is required to deposit the $100,000 by
month on the last Friday of the month. Although Green, Monday, May 13, the next business day.
Inc., has a semiweekly deposit schedule, it will deposit
just once a month because it pays wages only once a Accuracy of Deposits Rule
month. The deposit, however, will be made under the
semiweekly deposit schedule as follows: Green, Inc.'s tax You’re required to deposit 100% of your tax liability on or
liability for the April 26, 2019 (Friday), payday must be de- before the deposit due date. However, penalties won't be
posited by May 1, 2019 (Wednesday). Under the semi- applied for depositing less than 100% if both of the follow-
weekly deposit schedule, liabilities for wages paid on ing conditions are met.
Wednesday through Friday must be deposited by the fol-
lowing Wednesday. • Any deposit shortfall doesn't exceed the greater of
$100 or 2% of the amount of taxes otherwise required
to be deposited.
$100,000 Next-Day Deposit Rule
• The deposit shortfall is paid or deposited by the short-
If you accumulate $100,000 or more in taxes on any day fall makeup date as described next.
during a monthly or semiweekly deposit period (see De-
posit period, earlier in this section), you must deposit the Makeup Date for Deposit Shortfall:
tax by the next business day, whether you’re a monthly or 1. Monthly schedule depositor. Deposit the shortfall
semiweekly schedule depositor. or pay it with your return by the due date of your return
for the return period in which the shortfall occurred.
For purposes of the $100,000 rule, don't continue accu- You may pay the shortfall with your return even if the
mulating a tax liability after the end of a deposit period. amount is $2,500 or more.
For example, if a semiweekly schedule depositor has ac-
cumulated a liability of $95,000 on a Tuesday (of a Satur- 2. Semiweekly schedule depositor. Deposit by the
day-through-Tuesday deposit period) and accumulated a earlier of:
$10,000 liability on Wednesday, the $100,000 next-day a. The first Wednesday or Friday (whichever comes
deposit rule doesn't apply because the $10,000 is accu- first) that falls on or after the 15th day of the month
mulated in the next deposit period. Thus, $95,000 must be following the month in which the shortfall occur-
deposited by Friday and $10,000 must be deposited by red, or
the following Wednesday.
b. The due date of your return (for the return period
However, once you accumulate at least $100,000 in a of the tax liability).
deposit period, stop accumulating at the end of that day For example, if a semiweekly schedule depositor has a
and begin to accumulate anew on the next day. For exam- deposit shortfall during June 2019, the shortfall makeup
ple, Fir Co. is a semiweekly schedule depositor. On Mon- date is July 17, 2019 (Wednesday). However, if the short-
day, Fir Co. accumulates taxes of $110,000 and must de- fall occurred on the required April 3, 2019 (Wednesday),
posit this amount on Tuesday, the next business day. On deposit due date for a March 29, 2019 (Friday), pay date,
Tuesday, Fir Co. accumulates additional taxes of the return due date for the March 29, 2019, pay date (April
$30,000. Because the $30,000 isn't added to the previous 30, 2019) would come before the May 15, 2019 (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 April 30, 2019.
schedule).
If you’re a monthly schedule depositor and accu- How To Deposit
! mulate a $100,000 tax liability on any day during
CAUTION the deposit period, you become a semiweekly
You must deposit employment taxes, including Form 945
schedule depositor on the next day and remain so for at taxes, by EFT. See Payment with return, earlier in this
least the rest of the calendar year and for the following section, for exceptions explaining when taxes may be
calendar year. paid with the tax return instead of being deposited.
Example. Elm, Inc., started its business on May 6, Electronic deposit requirement. You must use EFT to
2019. On Wednesday, May 8, it paid wages for the first make all federal tax deposits. Generally, an EFT is made
time and accumulated a tax liability of $40,000. On Friday, using EFTPS. If you don't want to use EFTPS, you can ar-
May 10, Elm, Inc., paid wages and accumulated a liability range for your tax professional, financial institution, payroll
of $60,000, bringing its total accumulated tax liability to service, or other trusted third party to make electronic de-
$100,000. Because this was the first year of its business, posits on your behalf. EFTPS is a free service provided by

the Department of the Treasury. To get more information amount. The penalties don't apply if any failure to make a
about EFTPS or to enroll in EFTPS, visit EFTPS.gov, or proper and timely deposit was due to reasonable cause
call 800-555-4477 or 800-733-4829 (TDD). Additional in- and not to willful neglect. If you receive a penalty notice,
formation about EFTPS is also available in Pub. 966. you can provide an explanation of why you believe rea-
sonable cause exists.
When you receive your EIN. If you’re a new em-
ployer that indicated a federal tax obligation when re- If you timely filed your employment tax return, the IRS
questing an EIN, you’ll be pre-enrolled in EFTPS. You’ll may also waive deposit penalties if you inadvertently
receive information about Express Enrollment in your Em- failed to deposit and it was the first quarter that you were
ployer Identification Number (EIN) Package and an addi- required to deposit any employment tax, or if you inadver-
tional mailing containing your EFTPS personal identifica- tently failed to deposit the first time after your deposit fre-
tion number (PIN) and instructions for activating your PIN. quency changed. You must also meet the net worth and
Call the toll-free number located in your “How to Activate size limitations applicable to awards of administrative and
Your Enrollment” brochure to activate your enrollment and litigation costs under section 7430; for individuals, this
begin making your payroll tax deposits. If you outsource means that your net worth can't exceed $2 million, and for
any of your payroll and related tax duties to a third-party businesses, your net worth can't exceed $7 million and
payer, such as a payroll service provider (PSP) or report- you also can't have more than 500 employees.
ing agent, be sure to tell them about your EFTPS enroll-
For amounts not properly or timely deposited, the pen-
ment.
alty rates are as follows.
Deposit record. For your records, an EFT Trace
Number will be provided with each successful payment. 2% Deposits made 1 to 5 days late.
The number can be used as a receipt or to trace the pay-
5% Deposits made 6 to 15 days late.
ment.
10% Deposits made 16 or more days late, but before 10 days from
Depositing on time. For deposits made by EFTPS to the date of the first notice the IRS sent asking for the tax due.
be on time, you must submit the deposit by 8 p.m. Eastern
10% Amounts that should have been deposited, but instead were
time the day before the date the deposit is due. If you use paid directly to the IRS, or paid with your tax return. But see
a third party to make a deposit on your behalf, they may Payment with return, earlier in this section, for exceptions.
have different cutoff times.
15% Amounts still unpaid more than 10 days after the date of the
Same-day wire payment option. If you fail to submit first notice the IRS sent asking for the tax due or the day on
a deposit transaction on EFTPS by 8 p.m. Eastern time which you received notice and demand for immediate
the day before the date a deposit is due, you can still payment, whichever is earlier.
make your deposit on time by using the Federal Tax Col-
Late deposit penalty amounts are determined using
lection Service (FTCS) to make a same-day wire pay-
calendar days, starting from the due date of the liability.
ment. To use the same-day wire payment method, you’ll
need to make arrangements with your financial institution Special rule for former Form 944 filers. If you filed
ahead of time. Please check with your financial institution Form 944 for the prior year and file Forms 941 for the cur-
regarding availability, deadlines, and costs. Your financial rent year, the FTD penalty won't apply to a late deposit of
institution may charge you a fee for payments made this employment taxes for January of the current year if the
way. To learn more about the information you’ll need to taxes are deposited in full by March 15 of the current year.
give to your financial institution to make a same-day wire
payment, go to IRS.gov/SameDayWire. Order in which deposits are applied. Deposits gener-
ally are applied to the most recent tax liability within the
How to claim credit for overpayments. If you depos- quarter. If you receive an FTD penalty notice, you may
ited more than the right amount of taxes for a quarter, you designate how your deposits are to be applied in order to
can choose on Form 941 for that quarter (or on Form 944 minimize the amount of the penalty if you do so within 90
for that year) to have the overpayment refunded or applied days of the date of the notice. Follow the instructions on
as a credit to your next return. Don't ask EFTPS to request the penalty notice you received. For more information on
a refund from the IRS for you. designating deposits, see Revenue Procedure 2001-58.
You can find Revenue Procedure 2001-58 on page 579 of
Deposit Penalties Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/
irb01-50.pdf.
Although the deposit penalties information provi-
TIP ded next refers specifically to Form 941, these Example. Cedar, Inc., is required to make a deposit
rules also apply to Form 945 and Form 944. The of $1,000 on July 15 and $1,500 on August 15. It doesn't
penalties won't apply if the employer qualifies for the ex- make the deposit on July 15. On August 15, Cedar, Inc.,
ceptions to the deposit requirements discussed under deposits $2,000. Under the deposits rule, which applies
Payment with return, earlier in this section). deposits to the most recent tax liability, $1,500 of the de-
posit is applied to the August 15 deposit and the remain-
Penalties may apply if you don't make required deposits ing $500 is applied to the July deposit. Accordingly, $500
on time or if you make deposits for less than the required

of the July 15 liability remains undeposited. The penalty The FTD penalty is figured by distributing your total tax
on this underdeposit will apply as explained earlier. liability shown on Form 941, line 12, equally throughout
the tax period. Then we apply your deposits and pay-
Trust fund recovery penalty. If federal income, social ments to the averaged liabilities in the date order we re-
security, or Medicare taxes that must be withheld (that is, ceived your deposits. We figure the penalty on any tax not
trust fund taxes) aren't withheld or aren't deposited or paid deposited, deposited late, or not deposited in the correct
to the U.S. Treasury, the trust fund recovery penalty may amounts. Your deposits and payments may not be coun-
apply. The penalty is 100% of the unpaid trust fund tax. If ted as timely because the actual dates of your tax liabili-
these unpaid taxes can't be immediately collected from ties can't be accurately determined.
the employer or business, the trust fund recovery penalty You can avoid an "averaged" FTD penalty by reviewing
may be imposed on all persons who are determined by your return before you file it. Follow these steps before
the IRS to be responsible for collecting, accounting for, or submitting your Form 941.
paying over these taxes, and who acted willfully in not do-
ing so. • If you’re a monthly schedule depositor, report your tax
A responsible person can be an officer or employee liabilities (not your deposits) in the monthly entry
of a corporation, a partner or employee of a partnership, spaces on Form 941, line 16.
an accountant, a volunteer director/trustee, or an em- • If you’re a semiweekly schedule depositor, report your
ployee of a sole proprietorship, or any other person or en- tax liabilities (not your deposits) on Schedule B (Form
tity that is responsible for collecting, accounting for, or 941) in the lines that represent the dates your employ-
paying over trust fund taxes. A responsible person also ees were paid.
may include one who signs checks for the business or
otherwise has authority to cause the spending of business
• Verify your total liability shown on Form 941, line 16,
or the bottom of Schedule B (Form 941) equals your
funds.
tax liability shown on Form 941, line 12.
Willfully means voluntarily, consciously, and intention-
ally. A responsible person acts willfully if the person • Don't show negative amounts on Form 941, line 16, or
knows the required actions of collecting, accounting for, or Schedule B (Form 941).
paying over trust fund taxes aren't taking place, or reck- • For prior period errors, don't adjust your tax liabilities
lessly disregards obvious and known risks to the govern- reported on Form 941, line 16, or on Schedule B
ment's right to receive trust fund taxes. (Form 941). Instead, file an adjusted return (Form
Separate accounting when deposits aren't made or 941-X, 944-X, or 945-X) if you’re also adjusting your
withheld taxes aren't paid. Separate accounting may tax liability. If you’re only adjusting your deposits in re-
be required if you don't pay over withheld employee social sponse to an FTD penalty notice, see the Instructions
security, Medicare, or income taxes; deposit required for Schedule B (Form 941) or the Instructions for Form
taxes; make required payments; or file tax returns. In this 945-A (for Forms 944 and 945).
case, you would receive written notice from the IRS re-
quiring you to deposit taxes into a special trust account for
the U.S. Government. 12. Filing Form 941 or Form
You may be charged with criminal penalties if you
don't comply with the special bank deposit re-
944
!
CAUTION quirements for the special trust account for the
Form 941. Each quarter, if you pay wages subject to in-
U.S. Government. come tax withholding (including withholding on sick pay
and supplemental unemployment benefits) or social se-
“Averaged” FTD penalty. The IRS may assess an curity and Medicare taxes, you must file Form 941 unless
"averaged" FTD penalty of 2% to 10% if you’re a monthly you receive an IRS notification that you’re eligible to file
schedule depositor and didn't properly complete Form Form 944 or the exceptions discussed later apply. Also, if
941, line 16, when your tax liability shown on Form 941, you’re required to file Forms 941 but believe your employ-
line 12, equaled or exceeded $2,500. ment taxes for the calendar year will be $1,000 or less,
The IRS may also assess an "averaged" FTD penalty of and you would like to file Form 944 instead of Forms 941,
2% to 10% if you’re a semiweekly schedule depositor and you must contact the IRS during the first calendar quarter
your tax liability shown on Form 941, line 12, equaled or of the tax year to request to file Form 944. You must re-
exceeded $2,500 and you: ceive written notice from the IRS to file Form 944 instead
• Completed Form 941, line 16, instead of Schedule B of Forms 941 before you may file this form. For more infor-
(Form 941); mation on requesting to file Form 944, including the meth-
ods and deadlines for making a request, see the Instruc-
• Failed to attach a properly completed Schedule B tions for Form 944. Form 941 must be filed by the last day
(Form 941); or of the month that follows the end of the quarter. See the
• Improperly completed Schedule B (Form 941) by, for Calendar, earlier.
example, entering tax deposits instead of tax liabilities
in the numbered spaces. Form 944. If you receive written notification that you
qualify for the Form 944 program, you must file Form 944

instead of Form 941. If you received this notification, but tax preparation software. For more information, go to
prefer to file Form 941, you can request to have your filing IRS.gov/EmploymentEfile, or call 866-255-0654.
requirement changed to Form 941 during the first calen-
dar quarter of the tax year. For more information on re- Electronic filing by reporting agents. Reporting
questing to file Forms 941, including the methods and agents filing Forms 941 or Form 944 for groups of taxpay-
deadlines for making a request, see the Instructions for ers can file them electronically. See Reporting Agents in
Form 944. File your 2018 Form 944 by January 31, 2019. section 7 of Pub. 15-A.
However, if you timely deposited all taxes when due, you
Electronic filing by CPEOs. With the exception of the
may file by February 11, 2019.
first quarter for which a CPEO is certified, CPEOs are re-
Exceptions. The following exceptions apply to the filing quired to electronically file Form 941. Under certain cir-
requirements for Forms 941 and 944. cumstances, the IRS may waive the electronic filing re-
quirement. To request a waiver, the CPEO must file a
• Seasonal employers who don't have to file a written request using the IRS Online Registration System
Form 941 for quarters when they have no tax lia- for Professional Employer Organizations at least 45 days
bility because they have paid no wages. To alert before the due date of the return for which the CPEO is
the IRS you won't have to file a return for one or more unable to electronically file. For more information on filing
quarters during the year, check the “Seasonal em- a waiver request electronically, go to IRS.gov/CPEO.
ployer” box on Form 941, line 18. When you fill out
Form 941, be sure to check the box on the top of the Penalties. For each whole or part month a return isn't
form that corresponds to the quarter reported. Gener- filed when required (disregarding any extensions of the fil-
ally, the IRS won't inquire about unfiled returns if at ing deadline), there is a failure-to-file (FTF) penalty of 5%
least one taxable return is filed each year. However, of the unpaid tax due with that return. The maximum pen-
you must check the “Seasonal employer” box on ev- alty is generally 25% of the tax due. Also, for each whole
ery Form 941 you file. Otherwise, the IRS will expect a or part month the tax is paid late (disregarding any exten-
return to be filed for each quarter. sions of the payment deadline), there is a failure-to-pay
• Household employers reporting social security (FTP) penalty of 0.5% per month of the amount of tax. For
and Medicare taxes and/or withheld income tax. If individual filers only, the FTP penalty is reduced from
you’re a sole proprietor and file Form 941 or Form 944 0.5% per month to 0.25% per month if an installment
for business employees, you may include taxes for agreement is in effect. You must have filed your return on
household employees on your Form 941 or Form 944. or before the due date of the return to qualify for the re-
Otherwise, report social security and Medicare taxes duced penalty. The maximum amount of the FTP penalty
and income tax withholding for household employees is also 25% of the tax due. If both penalties apply in any
on Schedule H (Form 1040). See Pub. 926 for more month, the FTF penalty is reduced by the amount of the
information. FTP penalty. The penalties won't be charged if you have a
reasonable cause for failing to file or pay. If you receive a
• Employers reporting wages for employees in penalty notice, you can provide an explanation of why you
American Samoa, Guam, the Commonwealth of believe reasonable cause exists.
the Northern Mariana Islands, the U.S. Virgin Is-
lands, or Puerto Rico. If your employees aren't sub- Note. In addition to any penalties, interest accrues
ject to U.S. income tax withholding, use Forms from the due date of the tax on any unpaid balance.
941-SS, 944, or Formulario 944(SP). Employers in Pu- If income, social security, or Medicare taxes that must
erto Rico use Formularios 941-PR, 944(SP), or Form be withheld aren't withheld or aren't paid, you may be per-
944. If you have both employees who are subject to sonally liable for the trust fund recovery penalty. See Trust
U.S. income tax withholding and employees who fund recovery penalty in section 11.
aren't subject to U.S. income tax withholding, you Generally, the use of a third-party payer, such as a PSP
must file only Form 941 (or Form 944 or Formulario or reporting agent, doesn't relieve an employer of the re-
944(SP)) and include all of your employees' wages on sponsibility to ensure tax returns are filed and all taxes are
that form. For more information, see Pub. 80, Federal paid or deposited correctly and on time. However, see
Tax Guide for Employers in U.S. Virgin Islands, Guam, Certified professional employer organization (CPEO),
American Samoa, and the Commonwealth of the later, for an exception.
Northern Mariana Islands, or Pub. 179, Guía Contribu-
tiva Federal para Patronos Puertorriqueños. Don't file more than one Form 941 per quarter or
more than one Form 944 per year. Employers with
• Agricultural employers reporting social security, multiple locations or divisions must file only one Form 941
Medicare, and withheld income taxes. Report per quarter or one Form 944 per year. Filing more than
these taxes on Form 943. For more information, see one return may result in processing delays and may re-
Pub. 51. quire correspondence between you and the IRS. For infor-
Form 941 e-file. The Form 941 e-file program allows a mation on making adjustments to previously filed returns,
taxpayer to electronically file Form 941 or Form 944 using see section 13.
a computer with an Internet connection and commercial

Reminders about filing. 2. Report both social security and Medicare wages and
taxes separately on Forms W-2, W-3, 941, and 944.
• Don't report more than 1 calendar quarter on a Form
941. 3. Report employee share of social security taxes on
• If you need Form 941 or Form 944, get one from the Form W-2 in the box for social security tax withheld
IRS in time to file the return when due. See Ordering (box 4), not as social security wages.
Employer Tax Forms and Publications, earlier. 4. Report employee share of Medicare taxes on Form
• Enter your name and EIN on Form 941 or Form 944. W-2 in the box for Medicare tax withheld (box 6), not
Be sure they’re exactly as they appeared on earlier re- as Medicare wages.
turns. 5. Make sure the social security wage amount for each
• See the Instructions for Form 941 or the Instructions employee doesn't exceed the annual social security
for Form 944 for information on preparing the form. wage base limit ($132,900 for 2019).
6. Don't report noncash wages that aren't subject to so-
Final return. If you go out of business, you must file a fi-
cial security or Medicare taxes, as discussed earlier in
nal return for the last quarter (last year for Form 944) in
Wages not paid in money in section 5, as social se-
which wages are paid. If you continue to pay wages or
curity or Medicare wages.
other compensation for periods following termination of
your business, you must file returns for those periods. See 7. If you used an EIN on any Form 941 or Form 944 for
the Instructions for Form 941 or the Instructions for Form the year that is different from the EIN reported on
944 for details on how to file a final return. Form W-3, enter the other EIN on Form W-3 in the
If you’re required to file a final return, you’re also re- box for “Other EIN used this year” (box h).
quired to furnish Forms W-2 to your employees and file
Forms W-2 and W-3 with the SSA by the due date of your 8. Be sure the amounts on Form W-3 are the total of
final return. Don't send an original or copy of your Form amounts from Forms W-2.
941 or Form 944 to the SSA. See the General Instructions 9. Reconcile Form W-3 with your four quarterly Forms
for Forms W-2 and W-3 for more information. 941 or annual Form 944 by comparing amounts re-
ported for the following items.
Filing late returns for previous years. If possible, get
a copy of Form 941 or Form 944 (and separate instruc- a. Federal income tax withheld.
tions) with a revision date showing the year for which your b. Social security and Medicare wages.
delinquent return is being filed. See Ordering Employer
Tax Forms and Publications, earlier. Contact the IRS at c. Social security and Medicare taxes. Generally, the
800-829-4933 if you have any questions about filing late amounts shown on Forms 941 or annual Form
returns. 944, including current year adjustments, should
be approximately twice the amounts shown on
Table 3. Social Security and Medicare Tax Form W-3.
Rates (for 3 Prior Years) Don't report backup withholding or withholding on non-
payroll payments, such as pensions, annuities, and gam-
Tax Rate on bling winnings, on Form 941 or Form 944. Withholding on
Wage Base Limit Taxable Wages nonpayroll payments is reported on Forms 1099 or W-2G
Calendar Year (each employee) and Tips
and must be reported on Form 945. Only taxes and with-
2018—Social Security $128,400 12.4% holding reported on Form W-2 should be reported on
2018—Medicare All Wages 2.9%
Form 941 or Form 944.
Amounts reported on Forms W-2, W-3, and Forms 941
2017—Social Security $127,200 12.4% or Form 944 may not match for valid reasons. For exam-
2017—Medicare All Wages 2.9% ple, if you withheld any Additional Medicare Tax from your
2016—Social Security $118,500 12.4% employee’s wages, the amount of Medicare tax that is re-
ported on Forms 941, line 5c, column 2, or Form 944,
2016—Medicare All Wages 2.9%
line 4c, column 2, won’t be twice the amount of the Medi-
care tax withheld that is reported in box 6 of Form W-3.
Reconciling Forms W-2, W-3, and 941 or 944. When Make sure there are valid reasons for any mismatch.
there are discrepancies between Forms 941 or Form 944 Keep your reconciliation so you’ll have a record of why
filed with the IRS and Forms W-2 and W-3 filed with the amounts didn't match in case there are inquiries from the
SSA, the IRS or the SSA may contact you to resolve the IRS or the SSA. See the Instructions for Schedule D
discrepancies. (Form 941) if you need to explain any discrepancies that
Take the following steps to help reduce discrepancies. were caused by an acquisition, statutory merger, or con-
1. Report bonuses as wages and as social security and solidation.
Medicare wages on Forms W-2 and on Form 941 or
Form 944.

Adjustment of tax on third-party sick pay. Report both
13. Reporting Adjustments to the employer and employee share of social security and
Medicare taxes for sick pay on Form 941, lines 5a and 5c
Form 941 or Form 944 (Form 944, lines 4a and 4c). If the aggregate wages paid
for an employee by the employer and third-party payer ex-
ceed $200,000 for the calendar year, report the Additional
Current Period Adjustments Medicare Tax on Form 941, line 5d (Form 944, line 4d).
Show as a negative adjustment on Form 941, line 8 (Form
In certain cases, amounts reported as social security and 944, line 6), the social security and Medicare taxes with-
Medicare taxes on Form 941, lines 5a–5d, column 2 held on sick pay by a third-party payer. See section 6 of
(Form 944, lines 4a–4d, column 2), must be adjusted to Pub. 15-A for more information.
arrive at your correct tax liability (for example, excluding
amounts withheld by a third-party payer or amounts you Adjustment of tax on tips. If, by the 10th of the month
weren't required to withhold). Current period adjustments after the month you received an employee's report on tips,
are reported on Form 941, lines 7–9, or Form 944, line 6, you don't have enough employee funds available to with-
and include the following types of adjustments. hold the employee's share of social security and Medicare
taxes, you no longer have to collect it. However, report the
Fractions-of-cents adjustment. If there is a small dif- entire amount of these tips on Form 941, lines 5b and 5c
ference between total taxes after adjustments and credits (Form 944, lines 4b and 4c). If the aggregate wages and
(Form 941, line 12; Form 944, line 9) and total deposits tips paid for an employee exceed $200,000 for the calen-
(Form 941, line 13; Form 944, line 10), it may have been dar year, report the Additional Medicare Tax on Form 941,
caused, all or in part, by rounding to the nearest cent each line 5d (Form 944, line 4d). Include as a negative adjust-
time you figured payroll. This rounding occurs when you ment on Form 941, line 9 (Form 944, line 6), the total un-
figure the amount of social security and Medicare tax to collected employee share of the social security and Medi-
be withheld and deposited from each employee's wages. care taxes.
The IRS refers to rounding differences relating to em-
ployee withholding of social security and Medicare taxes Adjustment of tax on group-term life insurance pre-
as “fractions-of-cents” adjustments. If you pay your taxes miums paid for former employees. The employee
with Form 941 (or Form 944) instead of making deposits share of social security and Medicare taxes for premiums
because your total taxes for the quarter (year for Form on group-term life insurance over $50,000 for a former
944) are less than $2,500, you also may report a frac- employee is paid by the former employee with his or her
tions-of-cents adjustment. tax return and isn't collected by the employer. However,
To determine if you have a fractions-of-cents adjust- include all social security and Medicare taxes for such
ment for 2019, multiply the total wages and tips for the coverage on Form 941, lines 5a and 5c (Form 944, lines
quarter subject to: 4a and 4c). If the amount paid for an employee for premi-
ums on group-term life insurance combined with other wa-
• Social security tax reported on Form 941 or Form 944
ges exceeds $200,000 for the calendar year, report the
by 6.2% (0.062),
Additional Medicare Tax on Form 941, line 5d (Form 944,
• Medicare tax reported on Form 941 or Form 944 by line 4d). Back out the amount of the employee share of
1.45% (0.0145), and these taxes as a negative adjustment on Form 941, line 9
• Additional Medicare Tax reported on Form 941 or (Form 944, line 6). See Pub. 15-B for more information on
Form 944 by 0.9% (0.009). group-term life insurance.
Compare these amounts (the employee share of social Example. Cedar, Inc., was entitled to the following
security and Medicare taxes) with the total social security current period adjustments.
and Medicare taxes actually withheld from employees and
shown in your payroll records for the quarter (Form 941) • Fractions of cents. Cedar, Inc., determined the
amounts withheld and deposited for social security
or the year (Form 944). If there is a small difference, the
and Medicare taxes during the quarter were a net
amount, positive or negative, may be a fractions-of-cents
$1.44 more than the employee share of the amount
adjustment. Fractions-of-cents adjustments are reported
figured on Form 941, lines 5a–5d, column 2 (social se-
on Form 941, line 7, or Form 944, line 6. If the actual
curity and Medicare taxes). This difference was
amount withheld is less, report a negative adjustment us-
caused by adding or dropping fractions of cents when
ing a minus sign (if possible; otherwise, use parentheses)
figuring social security and Medicare taxes for each
in the entry space. If the actual amount is more, report a
wage payment. Cedar, Inc., must report a positive
positive adjustment.
$1.44 fractions-of-cents adjustment on Form 941,
For the above adjustments, prepare and retain a line 7.
TIP brief supporting statement explaining the nature
and amount of each. Don't attach the statement to • Third-party sick pay. Cedar, Inc., included taxes of
$2,000 for sick pay on Form 941, lines 5a and 5c, col-
Form 941 or Form 944.
umn 2, for social security and Medicare taxes. How-
ever, the third-party payer of the sick pay withheld and
paid the employee share ($1,000) of these taxes.

Cedar, Inc., is entitled to a $1,000 sick pay adjustment Correcting employment taxes. When you discover an
(negative) on Form 941, line 8. error on a previously filed Form 941 or Form 944, you
must:
• Life insurance premiums. Cedar, Inc., paid
group-term life insurance premiums for policies in ex- • Correct that error using Form 941-X or Form 944-X,
cess of $50,000 for former employees. The former
• File a separate Form 941-X or Form 944-X for each
employees must pay the employee share of the social Form 941 or Form 944 you’re correcting, and
security and Medicare taxes ($200) on the policies.
However, Cedar, Inc., must include the employee • File Form 941-X or Form 944-X separately. Don't file
share of these taxes with the social security and Medi- with Form 941 or Form 944.
care taxes reported on Form 941, lines 5a and 5c, col- Continue to report current quarter adjustments for frac-
umn 2. Therefore, Cedar, Inc., is entitled to a negative tions of cents, third-party sick pay, tips, and group-term
$200 adjustment on Form 941, line 9. life insurance on Form 941 using lines 7–9, and on Form
944 using line 6.
No change to record of federal tax liability. Don't Report the correction of underreported and overrepor-
make any changes to your record of federal tax liability re- ted amounts for the same tax period on a single Form
ported on Form 941, line 16, or Schedule B (Form 941) 941-X or Form 944-X unless you’re requesting a refund. If
(for Form 944 filers, Form 944, line 13, or Form 945-A) for you’re requesting a refund and are correcting both under-
current period adjustments. The amounts reported on the reported and overreported amounts, file one Form 941-X
record reflect the actual amounts you withheld from em- or Form 944-X correcting the underreported amounts only
ployees' wages for social security and Medicare taxes. and a second Form 941-X or Form 944-X correcting the
Because the current period adjustments make the overreported amounts.
amounts reported on Form 941, lines 5a–5d, column 2 See the chart on the back of Form 941-X or Form
(Form 944, lines 4a–4d, column 2), equal the actual 944-X for help in choosing whether to use the adjustment
amounts you withheld (the amounts reported on the re- process or the claim process. See the Instructions for
cord), no additional changes to the record of federal tax li- Form 941-X or the Instructions for Form 944-X for details
ability are necessary for these adjustments. on how to make the adjustment or claim for refund or
abatement.
Prior Period Adjustments
Income tax withholding adjustments. In a current cal-
Forms for prior period adjustments. Use Form 941-X endar year, correct prior quarter income tax withholding
or Form 944-X to make a correction after you discover an errors by making the correction on Form 941-X when you
error on a previously filed Form 941 or Form 944. There discover the error.
are also Forms 943-X, 945-X, and CT-1 X to report cor- You may make an adjustment only to correct income
rections on the corresponding returns. Use Form 843 tax withholding errors discovered during the same calen-
when requesting a refund or abatement of assessed inter- dar year in which you paid the wages. This is because the
est or penalties. employee uses the amount shown on Form W-2 or, if ap-
See Revenue Ruling 2009-39, 2009-52 I.R.B. plicable, Form W-2c, as a credit when filing his or her in-
TIP 951, for examples of how the interest-free adjust- come tax return (Form 1040, etc.).
ment and claim for refund rules apply in 10 differ- You can't adjust amounts reported as income tax with-
ent situations. You can find Revenue Ruling 2009-39 at held in a prior calendar year unless it is to correct an ad-
IRS.gov/irb/2009-52_IRB#RR-2009-39. ministrative error or section 3509 applies. An administra-
tive error occurs if the amount you entered on Form 941 or
Form 944 isn't the amount you actually withheld. For ex-
Background. Treasury Decision 9405 changed the ample, if the total income tax actually withheld was incor-
process for making interest-free adjustments to employ- rectly reported on Form 941 or Form 944 due to a mathe-
ment taxes reported on Form 941 and Form 944 and for matical or transposition error, this would be an
filing a claim for refund of employment taxes. Treasury administrative error. The administrative error adjustment
Decision 9405, 2008-32 I.R.B. 293, is available at corrects the amount reported on Form 941 or Form 944 to
IRS.gov/irb/2008-32_IRB#TD-9405. You’ll use the adjust-
agree with the amount actually withheld from employees
ment process if you underreported employment taxes and
and reported on their Forms W-2.
are making a payment, or if you overreported employment
taxes and will be applying the credit to the Form 941 or Additional Medicare Tax withholding adjustments.
Form 944 period during which you file Form 941-X or Generally, the rules discussed above under Income tax
Form 944-X. You’ll use the claim process if you overrepor- withholding adjustments apply to Additional Medicare Tax
ted employment taxes and are requesting a refund or withholding adjustments. That is, you may make an ad-
abatement of the overreported amount. We use the terms justment to correct Additional Medicare Tax withholding
“correct” and “corrections” to include interest-free adjust- errors discovered during the same calendar year in which
ments under sections 6205 and 6413, and claims for re- you paid wages. You can't adjust amounts reported in a
fund and abatement under sections 6402, 6414, and prior calendar year unless it is to correct an administrative
6404. error or section 3509 applies. If you have overpaid Addi-
tional Medicare Tax, you can't file a claim for refund for

the amount of the overpayment unless the amount wasn't Wage Repayments
actually withheld from the employee's wages (which
would be an administrative error). If an employee repays you for wages received in error,
If a prior year error was a nonadministrative error, you don't offset the repayments against current year wages
may correct only the wages and tips subject to Addi- unless the repayments are for amounts received in error in
tional Medicare Tax withholding. the current year.
Collecting underwithheld taxes from employees. If Repayment of current year wages. If you receive re-
you withheld no income, social security, or Medicare payments for wages paid during a prior quarter in the cur-
taxes or less than the correct amount from an employee's rent year, report adjustments on Form 941-X to recover in-
wages, you can make it up from later pay to that em- come tax withholding and social security and Medicare
ployee. But you’re the one who owes the underpayment. taxes for the repaid wages.
Reimbursement is a matter for settlement between you
and the employee. Underwithheld income tax and Addi- Repayment of prior year wages. If you receive repay-
tional Medicare Tax must be recovered from the em- ments for wages paid during a prior year, report an adjust-
ployee on or before the last day of the calendar year. ment on Form 941-X or Form 944-X to recover the social
There are special rules for tax on tips (see section 6) and security and Medicare taxes. You can't make an adjust-
fringe benefits (see section 5). ment for income tax withholding because the wages were
income to the employee for the prior year. You can't make
Refunding amounts incorrectly withheld from em- an adjustment for Additional Medicare Tax withholding
ployees. If you withheld more than the correct amount of because the employee determines liability for Additional
income, social security, or Medicare taxes from wages Medicare Tax on the employee's income tax return for the
paid, repay or reimburse the employee the excess. Any prior year.
excess income tax or Additional Medicare Tax withholding You also must file Forms W-2c and W-3c with the SSA
must be repaid or reimbursed to the employee before the to correct social security and Medicare wages and taxes.
end of the calendar year in which it was withheld. Keep in Don't correct wages (box 1) on Form W-2c for the amount
your records the employee's written receipt showing the paid in error. Give a copy of Form W-2c to the employee.
date and amount of the repayment or record of reimburse-
ment. If you didn't repay or reimburse the employee, you Employee reporting of repayment. The wages paid
must report and pay each excess amount when you file in error in the prior year remain taxable to the employee
Form 941 for the quarter (or Form 944 for the year) in for that year. This is because the employee received and
which you withheld too much tax. had use of those funds during that year. The employee
isn't entitled to file an amended return (Form 1040X) to re-
Correcting filed Forms W-2 and W-3. When adjust- cover the income tax on these wages. Instead, the em-
ments are made to correct wages and social security and ployee may be entitled to a deduction or credit for the re-
Medicare taxes because of a change in the wage totals paid wages on his or her income tax return for the year of
reported for a previous year, you also need to file Form repayment. However, the employee should file an amen-
W-2c and Form W-3c with the SSA. Up to 25 Forms W-2c ded return (Form 1040X) to recover any Additional Medi-
per Form W-3c may now be filed per session over the In- care Tax paid on the wages paid in error in the prior year.
ternet, with no limit on the number of sessions. For more See Repayments in the 2018 revision of Pub. 525 for
information, visit the SSA's Employer W-2 Filing Instruc- more information. The IRS anticipates that the 2018 revi-
tions & Information webpage at SSA.gov/employer. sion of Pub. 525 will be available in January 2019.
Exceptions to interest-free corrections of employ-

ment taxes. A correction won't be eligible for inter-
est-free treatment if:
14. Federal Unemployment
• The failure to report relates to an issue raised in an (FUTA) Tax
IRS examination of a prior return, or
The Federal Unemployment Tax Act (FUTA), with state
• The employer knowingly underreported its employ- unemployment systems, provides for payments of unem-
ment tax liability. ployment compensation to workers who have lost their
A correction won't be eligible for interest-free treatment jobs. Most employers pay both a federal and a state un-
after the earlier of the following. employment tax. For a list of state unemployment agen-
• Receipt of an IRS notice and demand for payment af- cies, visit the U.S. Department of Labor’s website at
ter assessment. oui.doleta.gov/unemploy/agencies.asp. Only the em-
ployer pays FUTA tax; it isn't withheld from the employ-
• Receipt of an IRS notice of determination under sec- ee's wages. For more information, see the Instructions for
tion 7436. Form 940.

Services rendered to a federally recognized In- from state unemployment tax, even though they’re subject
TIP dian tribal government (or any subdivision, sub- to FUTA tax (for example, wages paid to corporate offi-
sidiary, or business wholly owned by such an In- cers, certain payments of sick pay by unions, and certain
dian tribe) are exempt from FUTA tax, subject to the fringe benefits). In such a case, you may be required to
tribe's compliance with state law. For more information, deposit more than 0.6% FUTA tax on those wages. See
see section 3309(d) and Pub. 4268. the Instructions for Form 940 for further guidance.
In years when there are credit reduction states,
Who must pay? Use the following three tests to deter- TIP you must include liabilities owed for credit reduc-
mine whether you must pay FUTA tax. Each test applies tion with your fourth quarter deposit. You may de-
to a different category of employee, and each is independ- posit the anticipated extra liability throughout the year, but
ent of the others. If a test describes your situation, you’re it isn't due until the due date for the deposit for the fourth
subject to FUTA tax on the wages you pay to employees quarter, and the associated liability should be recorded as
in that category during the current calendar year. being incurred in the fourth quarter. See the Instructions
1. General test. for Form 940 for more information.
You’re subject to FUTA tax in 2019 on the wages
you pay employees who aren't farmworkers or house- Successor employer. If you acquired a business
hold workers if: from an employer who was liable for FUTA tax, you may
be able to count the wages that employer paid to the em-
a. You paid wages of $1,500 or more in any calendar ployees who continue to work for you when you figure the
quarter in 2018 or 2019, or $7,000 FUTA tax wage base. See the Instructions for
b. You had one or more employees for at least some Form 940.
part of a day in any 20 or more different weeks in Depositing FUTA tax. For deposit purposes, figure
2018 or 20 or more different weeks in 2019. FUTA tax quarterly. Determine your FUTA tax liability by
2. Household employees test. multiplying the amount of taxable wages paid during the
You’re subject to FUTA tax if you paid total cash quarter by 0.6%. Stop depositing FUTA tax on an employ-
wages of $1,000 or more to household employees in ee's wages when he or she reaches $7,000 in taxable wa-
any calendar quarter in 2018 or 2019. A household ges for the calendar year.
employee is an employee who performs household If your FUTA tax liability for any calendar quarter is
work in a private home, local college club, or local fra- $500 or less, you don't have to deposit the tax. Instead,
ternity or sorority chapter. you may carry it forward and add it to the liability figured in
the next quarter to see if you must make a deposit. If your
3. Farmworkers test. FUTA tax liability for any calendar quarter is over $500 (in-
You’re subject to FUTA tax on the wages you pay cluding any FUTA tax carried forward from an earlier quar-
to farmworkers if: ter), you must deposit the tax by EFT. See section 11 for
a. You paid cash wages of $20,000 or more to farm- more information on EFT.
workers during any calendar quarter in 2018 or Household employees. You’re not required to de-
2019, or posit FUTA taxes for household employees unless you re-
b. You employed 10 or more farmworkers during at port their wages on Form 941, 943, or 944. See Pub. 926
least some part of a day (whether or not at the for more information.
same time) during any 20 or more different weeks When to deposit. Deposit the FUTA tax by the last
in 2018 or 20 or more different weeks in 2019. day of the first month that follows the end of the quarter. If
Figuring FUTA tax. For 2019, the FUTA tax rate is the due date for making your deposit falls on a Saturday,
6.0%. The tax applies to the first $7,000 you pay to each Sunday, or legal holiday, you may make your deposit on
employee as wages during the year. The $7,000 is the the next business day. See Legal holiday, earlier, for a list
federal wage base. Your state wage base may be differ- of the legal holidays for 2019.
ent. If your liability for the fourth quarter (plus any undepos-
Generally, you can take a credit against your FUTA tax ited amount from any earlier quarter) is over $500, deposit
for amounts you paid into state unemployment funds. The the entire amount by the due date of Form 940 (January
credit may be as much as 5.4% of FUTA taxable wages. If 31). If it is $500 or less, you can make a deposit, pay the
you’re entitled to the maximum 5.4% credit, the FUTA tax tax with a credit or debit card, or pay the tax with your
rate after credit is 0.6%. You’re entitled to the maximum 2018 Form 940 by January 31, 2019. If you file Form 940
credit if you paid your state unemployment taxes in full, on electronically, you can e-file and use EFW to pay the bal-
time, and on all the same wages as are subject to FUTA ance due. For more information on paying your taxes with
tax, and as long as the state isn't determined to be a credit a credit or debit card or using EFW, go to IRS.gov/
reduction state. See the Instructions for Form 940 to de- Payments.
termine the credit.
In some states, the wages subject to state unemploy-
ment tax are the same as the wages subject to FUTA tax.
However, certain states exclude some types of wages

Table 4. When To Deposit FUTA Taxes Household employees. If you didn't report employ-
ment taxes for household employees on Form 941, 943,
Quarter Ending Due Date or 944, report FUTA tax for these employees on Sched-
Jan.–Feb.–Mar. Mar. 31 Apr. 30 ule H (Form 1040). See Pub. 926 for more information.
Apr.–May–June June 30 July 31 You must have an EIN to file Schedule H (Form 1040).
July–Aug.–Sept. Sept. 30 Oct. 31
Electronic filing by reporting agents. Reporting
Oct.–Nov.–Dec. Dec. 31 Jan. 31
agents filing Forms 940 for groups of taxpayers can file
them electronically. See the Reporting Agent discussion
Reporting FUTA tax. Use Form 940 to report FUTA tax. in section 7 of Pub. 15-A.
File your 2018 Form 940 by January 31, 2019. However, if
you deposited all FUTA tax when due, you may file on or Electronic filing by CPEOs. CPEOs are required to
before February 11, 2019. electronically file Form 940. Under certain circumstances,
the IRS may waive the electronic filing requirement. To re-
Form 940 e-file. The Form 940 e-file program allows quest a waiver, the CPEO must file a written request using
a taxpayer to electronically file Form 940 using a com- the IRS Online Registration System for Professional Em-
puter with an Internet connection and commercial tax ployer Organizations at least 45 days before the due date
preparation software. For more information, visit the IRS of the return for which the CPEO is unable to electronically
website at IRS.gov/EmploymentEfile, or call file. For more information on filing a waiver request elec-
866-255-0654. tronically, go to IRS.gov/CPEO.

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 the 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 the period
Act. for 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.

Medicare (including
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
withhold income tax on such works for American
payment. employer (except in a
contiguous country with
which the U.S. has an
agreement for
unemployment
compensation) or in the U.S.
Virgin Islands.
Fringe benefits. Taxable on excess of fair market value of the benefit over the sum of an amount paid for it
by the employee and any amount excludable by law. However, special valuation rules may
apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for
social security, Medicare, and FUTA taxes. See 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 March
31, 1986, 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 2019 (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).

Medicare (including
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 $2,100 or Taxable if employer paid
Farmers, see Pub. 51. employer and employee more in cash in 2019. 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 below-market See Pub. 15-A.
interest rates (foregone interest and deemed
original issue discount).
Leave-sharing 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.

Medicare (including
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 (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 including salary section 402(g) for limitation. (written or otherwise).
reduction contributions.
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.

Medicare (including
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 the
following.
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

ment taxes. If an employer is using a PSP to perform its
16. Third-Party Payer tax duties, the employer remains liable for its employment
tax obligations, including liability for employment taxes.
Arrangements An employer who uses a PSP should ensure the PSP is
using EFTPS to make federal tax deposits on behalf of the
An employer may outsource some or all of its federal em- employer so the employer can confirm that the payments
ployment tax withholding, reporting, and payment obliga- are being made on its behalf.
tions. An employer who outsources payroll and related tax Reporting agent. A reporting agent is a type of PSP. A
duties (that is, withholding, reporting, and paying over so- reporting agent helps administer payroll and payroll-rela-
cial security, Medicare, FUTA, and income taxes) to a ted tax duties on behalf of the employer, including authori-
third-party payer, generally will remain responsible for zation to electronically sign and file forms set forth on
those duties, including liability for the taxes. However, see Form 8655. An employer uses Form 8655 to authorize a
Certified professional employer organization (CPEO), reporting agent to perform functions on behalf of the em-
later, for an exception. ployer. A reporting agent performs these functions using
If an employer outsources some or all of its payroll re- the EIN of the employer. A reporting agent isn't liable as
sponsibilities, the employer should consider the following either an employer or an agent of the employer for the em-
information. ployer’s employment taxes. If an employer is using a re-
porting agent to perform its tax duties, the employer re-
• The employer remains responsible for federal tax de- mains liable for its employment obligations, including
posits and other federal tax payments even though the
liability for employment taxes.
employer may forward the tax amounts to the
A reporting agent must use EFTPS to make federal tax
third-party payer to make the deposits and payments.
deposits on behalf of an employer. The employer has ac-
If the third party fails to make the deposits and pay-
cess to EFTPS to confirm federal tax deposits were made
ments, the IRS may assess penalties and interest on
on its behalf.
the employer’s account. As the employer, you may be
For more information on reporting agents, see Revenue
liable for all taxes, penalties, and interest due. The
Procedure 2012-32, 2012-34 I.R.B. 267, at IRS.gov/irb/
employer may also be held personally liable for certain
2012-34_IRB#RP-2012-32, and Pub. 1474, Technical
unpaid federal taxes.
Specifications Guide for Reporting Agent Authorization
• If the employer’s account has any issues, the IRS will and Federal Tax Depositors.
send correspondence to the employer at the address
of record. We strongly recommend that the employer Agent with an approved Form 2678. An agent with an
maintain its address as the address of record with the approved Form 2678 helps administer payroll and related
IRS. Having correspondence sent to the address of tax duties on behalf of the employer. An agent authorized
the third-party payer may significantly limit the em- under section 3504 may pay wages or compensation to
ployer’s ability to be informed about tax matters involv- some or all of the employees of an employer, prepare and
ing the employer’s business. file employment tax returns as set forth on Form 2678,
prepare Form W-2, and make federal tax deposits and
• When a third party enrolls an employer in EFTPS for other federal tax payments. An employer uses Form 2678
federal tax deposits, the employer will receive an In- to request authorization to appoint an agent to perform
quiry PIN. Employers should activate and use this In- functions on behalf of the employer. An agent with an ap-
quiry PIN to monitor their account and ensure the third proved Form 2678 is authorized to perform these func-
party is making the required tax deposits. tions using its own EIN. The agent files a Schedule R
The following are common third-party payers who an (Form 941) or, if applicable, Schedule R (Form 943) to al-
employer may contract with to perform payroll and related locate wages and taxes to the employers it represents as
tax duties. an agent.
If an employer is using an agent with an approved Form
• Payroll service provider (PSP).
2678 to perform its tax duties, the agent and the employer
• Reporting agent. are jointly liable for the employment taxes and related tax
• Agent with approved Form 2678. duties for which the agent is authorized to perform.
Form 2678 doesn't apply to FUTA taxes reportable on
• Payer designated under section 3504. Form 940 unless the employer is a home care service re-
• Certified professional employer organization (CPEO). cipient receiving home care services through a program
administered by a federal, state, or local government
Payroll service provider (PSP). A PSP helps adminis- agency.
ter payroll and payroll-related tax duties on behalf of the For more information on an agent with an approved
employer. A PSP may prepare paychecks for employees, Form 2678, see Revenue Procedure 2013-39, 2013-52
prepare and file employment tax returns, prepare Form I.R.B. 830, at IRS.gov/irb/2013-52_IRB#RP-2013-39.
W-2, and make federal tax deposits and other federal tax
payments. A PSP performs these functions using the EIN Payer designated under section 3504. In certain cir-
of the employer. A PSP isn't liable as either an employer cumstances, the IRS may designate a third-party payer to
or an agent of the employer for the employer’s employ- perform the acts of an employer. The IRS will designate a

third-party payer on behalf of an employer if the third party Wage Bracket Method
has a service agreement with the employer. A service
agreement is an agreement between the third-party payer Under the wage bracket method, find the proper table (on
and an employer in which the third-party payer (1) asserts pages 48–67) for your payroll period and the employee's
it is the employer of individuals performing services for the marital status as shown on his or her Form W-4. Then,
employer; (2) pays wages to the individuals that perform based on the number of withholding allowances claimed
services for the employer; and (3) assumes responsibility on the Form W-4 and the amount of taxable wages, find
to withhold, report, and pay federal employment taxes for the amount of income tax to withhold. If your employee is
the wages it pays to the individuals that perform services claiming more than 10 withholding allowances, see below.
for the employer.
A payer designated under section 3504 performs tax If you can't use the wage bracket tables because taxa-
duties under the service agreement using its own EIN. If ble wages exceed the amount shown in the last bracket of
the IRS designates a third-party payer under section the table, use the percentage method of withholding de-
3504, the designated payer and the employer are jointly li- scribed below. Be sure to reduce taxable wages by the
able for the employment taxes and related tax duties for amount of total withholding allowances in Table 5 before
which the third-party payer is designated. using the percentage method tables (pages 46–47).
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 various requirements described in sections 3511 10 by the allowance value for the payroll period. The
and 7705 and related published guidance. Certification as allowance values are in Table 5.
a CPEO may affect the employment tax liabilities of both 2. Subtract the result from the employee's taxable wa-
the CPEO and its customers. A CPEO is generally treated ges.
as the employer of any individual who performs services
for a customer of the CPEO and is covered by a contract 3. On this amount, find and withhold the tax in the col-
described in section 7705(e)(2) between the CPEO and umn for 10 allowances.
the customer (CPEO contract), but only for wages and This is a voluntary method. If you use the wage bracket
other compensation paid to the individual by the CPEO. tables, you may continue to withhold the amount in the
However, with respect to certain employees covered by a “10” column when your employee has more than 10 allow-
CPEO contract, you may also be treated as an employer ances, using the method above. You can also use any
of the employees and, consequently, may also be liable other method described next.
for federal employment taxes imposed on wages and
other compensation paid by the CPEO to such employ-
ees. For more information, go to IRS.gov/CPEO.
Percentage Method
If you don't want to use the wage bracket tables on pages
48–67 to figure how much income tax to withhold, you can
17. Federal Income Tax use a percentage computation based on Table 5 and the
Withholding Methods appropriate rate table. This method works for any number
of withholding allowances the employee claims and any
amount of wages.
There are several ways to figure income tax withholding.
The following methods of withholding are based on the in- Use these steps to figure the income tax to withhold un-
formation you get from your employees on Form W-4. You der the percentage method.
must first reduce the amount you pay your employees by
nontaxable payments before figuring the tax to withhold 1. Multiply one withholding allowance for your payroll
on taxable wages. See section 5 and Pub. 15-B for more period (see Table 5) by the number of allowances the
information about nontaxable amounts of pay. See section employee claims.
9 for more information on Form W-4. 2. Subtract that amount from the employee's taxable wa-
Adjustments aren't required when there will be ges.
TIP more than the usual number of pay periods, for 3. Determine the amount to withhold from the appropri-
example, 27 biweekly pay dates instead of 26. ate table on pages 46–47.

Table 5. Percentage Method—2019 Amount from 50 to 99 cents to the next dollar. For example, $2.30
for One Withholding Allowance becomes $2 and $2.50 becomes $3. This rounding meets
the tolerances under section 3402(h)(4).
Payroll Period One Withholding
Allowance Annual income tax withholding. Figure the income tax
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . $ 80.80 to withhold on annual wages under the percentage
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . 161.50 method for an annual payroll period. Then prorate the tax
Semimonthly . . . . . . . . . . . . . . . . . . . . . . 175.00 back to the payroll period.
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . 350.00
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . 1,050.00 Example. A married person claims four withholding al-
Semiannually . . . . . . . . . . . . . . . . . . . . . . 2,100.00 lowances. She is paid $1,000 a week. Multiply the weekly
Annually . . . . . . . . . . . . . . . . . . . . . . . . . 4,200.00 wages by 52 weeks to figure the annual wage of $52,000.
Daily or miscellaneous (each day of the payroll Subtract $16,800 (the value of four withholding allowan-
period) . . . . . . . . . . . . . . . . . . . . . . . . . . 16.20 ces for 2019) for a balance of $35,200. Using Table 7(b)
on page 47, $2,420 is withheld. Divide the annual tax by
52. The weekly income tax to withhold is $46.54.
Example. An unmarried employee is paid $800
weekly. This employee has in effect a Form W-4 claiming
two withholding allowances. Using the percentage Alternative Methods of Income Tax
method, figure the income tax to withhold as follows: Withholding
1. Total wage payment . . . . . . . . . . . $800.00 Rather than the wage bracket method or percentage
2. One allowance . . . . . . . . . . . . . . $80.80 method described in this section, you can use an alterna-
3. Allowances claimed on Form W-4 . . 2 tive method to withhold income tax. Pub. 15-A describes
4. Multiply line 2 by line 3 . . . . . . . . . $161.60 these alternative methods and contains:
5. Amount subject to withholding
(subtract line 4 from line 1) . . . . . . . $638.40 • Formula tables for percentage method withholding (for
6. Tax to be withheld on $638.40 from automated payroll systems);
Table 1—single person, page 46 . . . $64.11
• Wage bracket percentage method tables (for automa-
ted payroll systems); and
Rounding. To figure the income tax to withhold, you
may reduce the last digit of the wages to zero, or figure • Combined income, social security, and Medicare tax
the wages to the nearest dollar. You may also round the withholding tables.
tax for the pay period to the nearest dollar. If rounding is
used, it must be used consistently. Withheld tax amounts Some of the alternative methods explained in Pub.
should be rounded to the nearest whole dollar by drop- 15-A are annualized wages, average estimated wages,
ping amounts under 50 cents and increasing amounts cumulative wages, and part-year employment.

Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2019)

TABLE 1—WEEKLY 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 $73 . . . . . . . . . . $0 Not over $227 . . . . . . . . . $0
Over— But not over— of excess over— Over— But not over— of excess over—
$73 —$260 . . $0.00 plus 10% —$73 $227 —$600 . . $0.00 plus 10% —$227
$260 —$832 . . $18.70 plus 12% —$260 $600 —$1,745 . . $37.30 plus 12% —$600
$832 —$1,692 . . $87.34 plus 22% —$832 $1,745 —$3,465 . . $174.70 plus 22% —$1,745
$1,692 —$3,164 . . $276.54 plus 24% —$1,692 $3,465 —$6,409 . . $553.10 plus 24% —$3,465
$3,164 —$3,998 . . $629.82 plus 32% —$3,164 $6,409 —$8,077 . . $1,259.66 plus 32% —$6,409
$3,998 —$9,887 . . $896.70 plus 35% —$3,998 $8,077 —$12,003 . . $1,793.42 plus 35% —$8,077
$9,887 . . . . . . . . . . . . $2,957.85 plus 37% —$9,887 $12,003 . . . . . . . . . . . $3,167.52 plus 37% —$12,003
TABLE 2—BIWEEKLY Payroll Period

Not over $146 . . . . . . . . . $0 Not over $454 . . . . . . . . . $0
$146 —$519 . . $0.00 plus 10% —$146 $454 —$1,200 . . $0.00 plus 10% —$454
$519 —$1,664 . . $37.30 plus 12% —$519 $1,200 —$3,490 . . $74.60 plus 12% —$1,200
$1,664 —$3,385 . . $174.70 plus 22% —$1,664 $3,490 —$6,931 . . $349.40 plus 22% —$3,490
$3,385 —$6,328 . . $553.32 plus 24% —$3,385 $6,931 —$12,817 . . $1,106.42 plus 24% —$6,931
$6,328 —$7,996 . . $1,259.64 plus 32% —$6,328 $12,817 —$16,154 . . $2,519.06 plus 32% —$12,817
$7,996 —$19,773 . . $1,793.40 plus 35% —$7,996 $16,154 —$24,006 . . $3,586.90 plus 35% —$16,154
$19,773 . . . . . . . . . . . . $5,915.35 plus 37% —$19,773 $24,006 . . . . . . . . . . . $6,335.10 plus 37% —$24,006
TABLE 3—SEMIMONTHLY Payroll Period

Not over $158 . . . . . . . . . $0 Not over $492 . . . . . . . . . $0
$158 —$563 . . $0.00 plus 10% —$158 $492 —$1,300 . . $0.00 plus 10% —$492
$563 —$1,803 . . $40.50 plus 12% —$563 $1,300 —$3,781 . . $80.80 plus 12% —$1,300
$1,803 —$3,667 . . $189.30 plus 22% —$1,803 $3,781 —$7,508 . . $378.52 plus 22% —$3,781
$3,667 —$6,855 . . $599.38 plus 24% —$3,667 $7,508 —$13,885 . . $1,198.46 plus 24% —$7,508
$6,855 —$8,663 . . $1,364.50 plus 32% —$6,855 $13,885 —$17,500 . . $2,728.94 plus 32% —$13,885
$8,663 —$21,421 . . $1,943.06 plus 35% —$8,663 $17,500 —$26,006 . . $3,885.74 plus 35% —$17,500
$21,421 . . . . . . . . . . . . $6,408.36 plus 37% —$21,421 $26,006 . . . . . . . . . . . $6,862.84 plus 37% —$26,006
TABLE 4—MONTHLY Payroll Period

Not over $317 . . . . . . . . . $0 Not over $983 . . . . . . . . . $0
$317 —$1,125 . . $0.00 plus 10% —$317 $983 —$2,600 . . $0.00 plus 10% —$983
$1,125 —$3,606 . . $80.80 plus 12% —$1,125 $2,600 —$7,563 . . $161.70 plus 12% —$2,600
$3,606 —$7,333 . . $378.52 plus 22% —$3,606 $7,563 —$15,017 . . $757.26 plus 22% —$7,563
$7,333 —$13,710 . . $1,198.46 plus 24% —$7,333 $15,017 —$27,771 . . $2,397.14 plus 24% —$15,017
$13,710 —$17,325 . . $2,728.94 plus 32% —$13,710 $27,771 —$35,000 . . $5,458.10 plus 32% —$27,771
$17,325 —$42,842 . . $3,885.74 plus 35% —$17,325 $35,000 —$52,013 . . $7,771.38 plus 35% —$35,000
$42,842 . . . . . . . . . . . . $12,816.69 plus 37% —$42,842 $52,013 . . . . . . . . . . . $13,725.93 plus 37% —$52,013

Percentage Method Tables for Income Tax Withholding (continued)
(For Wages Paid in 2019)

TABLE 5—QUARTERLY Payroll Period

Not over $950 . . . . . . . . . $0 Not over $2,950 . . . . . . . $0
$950 —$3,375 . . $0.00 plus 10% —$950 $2,950 —$7,800 . . $0.00 plus 10% —$2,950
$3,375 —$10,819 . . $242.50 plus 12% —$3,375 $7,800 —$22,688 . . $485.00 plus 12% —$7,800
$10,819 —$22,000 . . $1,135.78 plus 22% —$10,819 $22,688 —$45,050 . . $2,271.56 plus 22% —$22,688
$22,000 —$41,131 . . $3,595.60 plus 24% —$22,000 $45,050 —$83,313 . . $7,191.20 plus 24% —$45,050
$41,131 —$51,975 . . $8,187.04 plus 32% —$41,131 $83,313 —$105,000 . . $16,374.32 plus 32% —$83,313
$51,975 —$128,525 . . $11,657.12 plus 35% —$51,975 $105,000 —$156,038 . . $23,314.16 plus 35% —$105,000
$128,525 . . . . . . . . . . . $38,449.62 plus 37% —$128,525 $156,038 . . . . . . . . . . . $41,177.46 plus 37% —$156,038
TABLE 6—SEMIANNUAL Payroll Period

Not over $1,900 . . . . . . . . $0 Not over $5,900 . . . . . . . $0
$1,900 —$6,750 . . $0.00 plus 10% —$1,900 $5,900 —$15,600 . . $0.00 plus 10% —$5,900
$6,750 —$21,638 . . $485.00 plus 12% —$6,750 $15,600 —$45,375 . . $970.00 plus 12% —$15,600
$21,638 —$44,000 . . $2,271.56 plus 22% —$21,638 $45,375 —$90,100 . . $4,543.00 plus 22% —$45,375
$44,000 —$82,263 . . $7,191.20 plus 24% —$44,000 $90,100 —$166,625 . . $14,382.50 plus 24% —$90,100
$82,263 —$103,950 . . $16,374.32 plus 32% —$82,263 $166,625 —$210,000 . . $32,748.50 plus 32% —$166,625
$103,950 —$257,050 . . $23,314.16 plus 35% —$103,950 $210,000 —$312,075 . . $46,628.50 plus 35% —$210,000
$257,050 . . . . . . . . . . . $76,899.16 plus 37% —$257,050 $312,075 . . . . . . . . . . . $82,354.75 plus 37% —$312,075
TABLE 7—ANNUAL Payroll Period

Not over $3,800 . . . . . . . . $0 Not over $11,800 . . . . . . $0
$3,800 —$13,500 . . $0.00 plus 10% —$3,800 $11,800 —$31,200 . . $0.00 plus 10% —$11,800
$13,500 —$43,275 . . $970.00 plus 12% —$13,500 $31,200 —$90,750 . . $1,940.00 plus 12% —$31,200
$43,275 —$88,000 . . $4,543.00 plus 22% —$43,275 $90,750 —$180,200 . . $9,086.00 plus 22% —$90,750
$88,000 —$164,525 . . $14,382.50 plus 24% —$88,000 $180,200 —$333,250 . . $28,765.00 plus 24% —$180,200
$164,525 —$207,900 . . $32,748.50 plus 32% —$164,525 $333,250 —$420,000 . . $65,497.00 plus 32% —$333,250
$207,900 —$514,100 . . $46,628.50 plus 35% —$207,900 $420,000 —$624,150 . . $93,257.00 plus 35% —$420,000
$514,100 . . . . . . . . . . . $153,798.50 plus 37% —$514,100 $624,150 . . . . . . . . . . . $164,709.50 plus 37% —$624,150
TABLE 8—DAILY or MISCELLANEOUS Payroll Period

(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 $14.60 . . . . . . . . $0 Not over $45.40 . . . . . . . $0
$14.60 —$51.90 . . $0.00 plus 10% —$14.60 $45.40 —$120.00 . . $0.00 plus 10% —$45.40
$51.90 —$166.40 . . $3.73 plus 12% —$51.90 $120.00 —$349.00 . . $7.46 plus 12% —$120.00
$166.40 —$338.50 . . $17.47 plus 22% —$166.40 $349.00 —$693.10 . . $34.94 plus 22% —$349.00
$338.50 —$632.80 . . $55.33 plus 24% —$338.50 $693.10 —$1,281.70 . . $110.64 plus 24% —$693.10
$632.80 —$799.60 . . $125.96 plus 32% —$632.80 $1,281.70 —$1,615.40 . . $251.90 plus 32% —$1,281.70
$799.60 —$1,977.30 . . $179.34 plus 35% —$799.60 $1,615.40 —$2,400.60 . . $358.68 plus 35% —$1,615.40
$1,977.30 . . . . . . . . . . . $591.54 plus 37% —$1,977.30 $2,400.60 . . . . . . . . . . . $633.50 plus 37% —$2,400.60

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2019)
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 $73 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 84 1 0 0 0 0 0 0 0 0 0 0
84 95 2 0 0 0 0 0 0 0 0 0 0
95 106 3 0 0 0 0 0 0 0 0 0 0
106 117 4 0 0 0 0 0 0 0 0 0 0
117 128 5 0 0 0 0 0 0 0 0 0 0
128 139 6 0 0 0 0 0 0 0 0 0 0
139 150 7 0 0 0 0 0 0 0 0 0 0
150 161 8 0 0 0 0 0 0 0 0 0 0
161 172 9 1 0 0 0 0 0 0 0 0 0
172 183 10 2 0 0 0 0 0 0 0 0 0
183 194 12 3 0 0 0 0 0 0 0 0 0
194 205 13 5 0 0 0 0 0 0 0 0 0
205 216 14 6 0 0 0 0 0 0 0 0 0
216 227 15 7 0 0 0 0 0 0 0 0 0
227 238 16 8 0 0 0 0 0 0 0 0 0
238 249 17 9 1 0 0 0 0 0 0 0 0
249 260 18 10 2 0 0 0 0 0 0 0 0
260 271 19 11 3 0 0 0 0 0 0 0 0
271 282 21 12 4 0 0 0 0 0 0 0 0
282 293 22 13 5 0 0 0 0 0 0 0 0
293 304 23 14 6 0 0 0 0 0 0 0 0
304 315 25 16 7 0 0 0 0 0 0 0 0
315 326 26 17 9 1 0 0 0 0 0 0 0
326 337 27 18 10 2 0 0 0 0 0 0 0
337 348 29 19 11 3 0 0 0 0 0 0 0
348 359 30 20 12 4 0 0 0 0 0 0 0
359 370 31 22 13 5 0 0 0 0 0 0 0
370 381 33 23 14 6 0 0 0 0 0 0 0
381 392 34 24 15 7 0 0 0 0 0 0 0
392 403 35 26 16 8 0 0 0 0 0 0 0
403 414 37 27 17 9 1 0 0 0 0 0 0
414 425 38 28 18 10 2 0 0 0 0 0 0
425 436 39 29 20 12 3 0 0 0 0 0 0
436 447 40 31 21 13 5 0 0 0 0 0 0
447 458 42 32 22 14 6 0 0 0 0 0 0
458 469 43 33 24 15 7 0 0 0 0 0 0
469 480 44 35 25 16 8 0 0 0 0 0 0
480 491 46 36 26 17 9 1 0 0 0 0 0
491 502 47 37 28 18 10 2 0 0 0 0 0
502 513 48 39 29 19 11 3 0 0 0 0 0
513 524 50 40 30 21 12 4 0 0 0 0 0
524 535 51 41 32 22 13 5 0 0 0 0 0
535 546 52 43 33 23 14 6 0 0 0 0 0
546 557 54 44 34 25 16 7 0 0 0 0 0
557 568 55 45 36 26 17 9 0 0 0 0 0
568 579 56 47 37 27 18 10 2 0 0 0 0
579 590 58 48 38 29 19 11 3 0 0 0 0
590 601 59 49 40 30 20 12 4 0 0 0 0
601 612 60 51 41 31 22 13 5 0 0 0 0
612 623 62 52 42 33 23 14 6 0 0 0 0
623 634 63 53 44 34 24 15 7 0 0 0 0
634 645 64 55 45 35 25 16 8 0 0 0 0
645 656 66 56 46 36 27 17 9 1 0 0 0
656 667 67 57 47 38 28 18 10 2 0 0 0
667 678 68 59 49 39 29 20 11 3 0 0 0
678 689 70 60 50 40 31 21 13 5 0 0 0
689 700 71 61 51 42 32 22 14 6 0 0 0
700 711 72 62 53 43 33 24 15 7 0 0 0
711 722 73 64 54 44 35 25 16 8 0 0 0
722 733 75 65 55 46 36 26 17 9 1 0 0
733 744 76 66 57 47 37 28 18 10 2 0 0
744 755 77 68 58 48 39 29 19 11 3 0 0
755 766 79 69 59 50 40 30 21 12 4 0 0
766 777 80 70 61 51 41 32 22 13 5 0 0
777 788 81 72 62 52 43 33 23 14 6 0 0
788 799 83 73 63 54 44 34 25 16 7 0 0
799 810 84 74 65 55 45 36 26 17 9 0 0
810 821 85 76 66 56 47 37 27 18 10 2 0
821 832 87 77 67 58 48 38 29 19 11 3 0

SINGLE Persons—WEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
832 843 89 78 69 59 49 40 30 20 12 4 0
843 854 91 80 70 60 51 41 31 21 13 5 0
854 865 93 81 71 62 52 42 32 23 14 6 0
865 876 96 82 73 63 53 43 34 24 15 7 0
876 887 98 84 74 64 55 45 35 25 16 8 0
887 898 101 85 75 66 56 46 36 27 17 9 1
898 909 103 86 77 67 57 47 38 28 18 10 2
909 920 105 88 78 68 58 49 39 29 20 11 3
920 931 108 90 79 69 60 50 40 31 21 13 4
931 942 110 93 80 71 61 51 42 32 22 14 6
942 953 113 95 82 72 62 53 43 33 24 15 7
953 964 115 97 83 73 64 54 44 35 25 16 8
964 975 118 100 84 75 65 55 46 36 26 17 9
975 986 120 102 86 76 66 57 47 37 28 18 10
986 997 122 105 87 77 68 58 48 39 29 19 11
997 1,008 125 107 89 79 69 59 50 40 30 21 12
1,008 1,019 127 109 92 80 70 61 51 41 32 22 13
1,019 1,030 130 112 94 81 72 62 52 43 33 23 14
1,030 1,041 132 114 97 83 73 63 54 44 34 25 15
1,041 1,052 135 117 99 84 74 65 55 45 36 26 17
1,052 1,063 137 119 101 85 76 66 56 47 37 27 18
1,063 1,074 139 122 104 87 77 67 58 48 38 28 19
1,074 1,085 142 124 106 88 78 69 59 49 40 30 20
1,085 1,096 144 126 109 91 80 70 60 51 41 31 21
1,096 1,107 147 129 111 93 81 71 62 52 42 32 23
1,107 1,118 149 131 113 96 82 73 63 53 43 34 24
1,118 1,129 151 134 116 98 84 74 64 54 45 35 25
1,129 1,140 154 136 118 101 85 75 65 56 46 36 27
1,140 1,151 156 139 121 103 86 76 67 57 47 38 28
1,151 1,162 159 141 123 105 88 78 68 58 49 39 29
1,162 1,173 161 143 126 108 90 79 69 60 50 40 31
1,173 1,184 164 146 128 110 92 80 71 61 51 42 32
1,184 1,195 166 148 130 113 95 82 72 62 53 43 33
1,195 1,206 168 151 133 115 97 83 73 64 54 44 35
1,206 1,217 171 153 135 118 100 84 75 65 55 46 36
1,217 1,228 173 155 138 120 102 86 76 66 57 47 37
1,228 1,239 176 158 140 122 105 87 77 68 58 48 39
1,239 1,250 178 160 143 125 107 89 79 69 59 50 40
1,250 1,261 180 163 145 127 109 92 80 70 61 51 41
1,261 1,272 183 165 147 130 112 94 81 72 62 52 43
1,272 1,283 185 168 150 132 114 96 83 73 63 54 44
1,283 1,294 188 170 152 134 117 99 84 74 65 55 45
1,294 1,305 190 172 155 137 119 101 85 76 66 56 47
1,305 1,316 193 175 157 139 122 104 87 77 67 58 48
1,316 1,327 195 177 159 142 124 106 88 78 69 59 49
1,327 1,338 197 180 162 144 126 109 91 80 70 60 50
1,338 1,349 200 182 164 147 129 111 93 81 71 61 52
1,349 1,360 202 184 167 149 131 113 96 82 73 63 53
1,360 1,371 205 187 169 151 134 116 98 84 74 64 54
1,371 1,382 207 189 172 154 136 118 100 85 75 65 56
1,382 1,393 210 192 174 156 138 121 103 86 76 67 57
1,393 1,404 212 194 176 159 141 123 105 88 78 68 58
1,404 1,415 214 197 179 161 143 126 108 90 79 69 60
1,415 1,426 217 199 181 163 146 128 110 92 80 71 61
1,426 1,437 219 201 184 166 148 130 113 95 82 72 62
1,437 1,448 222 204 186 168 151 133 115 97 83 73 64
1,448 1,459 224 206 189 171 153 135 117 100 84 75 65
1,459 1,470 226 209 191 173 155 138 120 102 86 76 66
1,470 1,481 229 211 193 176 158 140 122 105 87 77 68
1,481 1,492 231 214 196 178 160 142 125 107 89 79 69
1,492 1,503 234 216 198 180 163 145 127 109 92 80 70
1,503 1,514 236 218 201 183 165 147 130 112 94 81 72
1,514 1,525 239 221 203 185 167 150 132 114 96 83 73
1,525 1,536 241 223 205 188 170 152 134 117 99 84 74
1,536 1,547 243 226 208 190 172 155 137 119 101 85 76
1,547 and over Use Table 1(a) for a SINGLE person on page 46. Also see the instructions on page 44.

MARRIED Persons—WEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $227 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
227 238 1 0 0 0 0 0 0 0 0 0 0
238 249 2 0 0 0 0 0 0 0 0 0 0
249 260 3 0 0 0 0 0 0 0 0 0 0
260 271 4 0 0 0 0 0 0 0 0 0 0
271 282 5 0 0 0 0 0 0 0 0 0 0
282 293 6 0 0 0 0 0 0 0 0 0 0
293 304 7 0 0 0 0 0 0 0 0 0 0
304 315 8 0 0 0 0 0 0 0 0 0 0
315 326 9 1 0 0 0 0 0 0 0 0 0
326 337 10 2 0 0 0 0 0 0 0 0 0
337 348 12 3 0 0 0 0 0 0 0 0 0
348 359 13 5 0 0 0 0 0 0 0 0 0
359 370 14 6 0 0 0 0 0 0 0 0 0
370 381 15 7 0 0 0 0 0 0 0 0 0
381 392 16 8 0 0 0 0 0 0 0 0 0
392 403 17 9 1 0 0 0 0 0 0 0 0
403 414 18 10 2 0 0 0 0 0 0 0 0
414 425 19 11 3 0 0 0 0 0 0 0 0
425 436 20 12 4 0 0 0 0 0 0 0 0
436 447 21 13 5 0 0 0 0 0 0 0 0
447 458 23 14 6 0 0 0 0 0 0 0 0
458 469 24 16 8 0 0 0 0 0 0 0 0
469 480 25 17 9 1 0 0 0 0 0 0 0
480 491 26 18 10 2 0 0 0 0 0 0 0
491 502 27 19 11 3 0 0 0 0 0 0 0
502 513 28 20 12 4 0 0 0 0 0 0 0
513 524 29 21 13 5 0 0 0 0 0 0 0
524 535 30 22 14 6 0 0 0 0 0 0 0
535 546 31 23 15 7 0 0 0 0 0 0 0
546 557 32 24 16 8 0 0 0 0 0 0 0
557 568 34 25 17 9 1 0 0 0 0 0 0
568 579 35 27 19 10 2 0 0 0 0 0 0
579 590 36 28 20 12 3 0 0 0 0 0 0
590 601 37 29 21 13 5 0 0 0 0 0 0
601 612 38 30 22 14 6 0 0 0 0 0 0
612 623 39 31 23 15 7 0 0 0 0 0 0
623 634 41 32 24 16 8 0 0 0 0 0 0
634 645 42 33 25 17 9 1 0 0 0 0 0
645 656 43 34 26 18 10 2 0 0 0 0 0
656 667 45 35 27 19 11 3 0 0 0 0 0
667 678 46 36 28 20 12 4 0 0 0 0 0
678 689 47 38 30 21 13 5 0 0 0 0 0
689 700 49 39 31 23 14 6 0 0 0 0 0
700 711 50 40 32 24 16 7 0 0 0 0 0
711 722 51 42 33 25 17 9 0 0 0 0 0
722 733 53 43 34 26 18 10 2 0 0 0 0
733 744 54 44 35 27 19 11 3 0 0 0 0
744 755 55 46 36 28 20 12 4 0 0 0 0
755 766 57 47 37 29 21 13 5 0 0 0 0
766 777 58 48 39 30 22 14 6 0 0 0 0
777 788 59 50 40 31 23 15 7 0 0 0 0
788 799 61 51 41 32 24 16 8 0 0 0 0
799 810 62 52 42 34 25 17 9 1 0 0 0
810 821 63 53 44 35 27 18 10 2 0 0 0
821 832 64 55 45 36 28 20 11 3 0 0 0
832 843 66 56 46 37 29 21 13 5 0 0 0
843 854 67 57 48 38 30 22 14 6 0 0 0
854 865 68 59 49 39 31 23 15 7 0 0 0
865 876 70 60 50 41 32 24 16 8 0 0 0
876 887 71 61 52 42 33 25 17 9 1 0 0
887 898 72 63 53 43 34 26 18 10 2 0 0
898 909 74 64 54 45 35 27 19 11 3 0 0
909 920 75 65 56 46 36 28 20 12 4 0 0
920 931 76 67 57 47 38 29 21 13 5 0 0
931 942 78 68 58 49 39 31 22 14 6 0 0
942 953 79 69 60 50 40 32 24 16 7 0 0
953 964 80 71 61 51 42 33 25 17 9 0 0
964 975 82 72 62 53 43 34 26 18 10 2 0
975 986 83 73 64 54 44 35 27 19 11 3 0

MARRIED Persons—WEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
986 997 84 75 65 55 46 36 28 20 12 4 0
997 1,008 86 76 66 57 47 37 29 21 13 5 0
1,008 1,019 87 77 68 58 48 38 30 22 14 6 0
1,019 1,030 88 79 69 59 49 40 31 23 15 7 0
1,030 1,041 90 80 70 60 51 41 32 24 16 8 0
1,041 1,052 91 81 72 62 52 42 33 25 17 9 1
1,052 1,063 92 83 73 63 53 44 35 27 18 10 2
1,063 1,074 94 84 74 64 55 45 36 28 20 11 3
1,074 1,085 95 85 75 66 56 46 37 29 21 13 4
1,085 1,096 96 86 77 67 57 48 38 30 22 14 6
1,096 1,107 97 88 78 68 59 49 39 31 23 15 7
1,107 1,118 99 89 79 70 60 50 41 32 24 16 8
1,118 1,129 100 90 81 71 61 52 42 33 25 17 9
1,129 1,140 101 92 82 72 63 53 43 34 26 18 10
1,140 1,151 103 93 83 74 64 54 45 35 27 19 11
1,151 1,162 104 94 85 75 65 56 46 36 28 20 12
1,162 1,173 105 96 86 76 67 57 47 38 29 21 13
1,173 1,184 107 97 87 78 68 58 49 39 31 22 14
1,184 1,195 108 98 89 79 69 60 50 40 32 24 15
1,195 1,206 109 100 90 80 71 61 51 42 33 25 17
1,206 1,217 111 101 91 82 72 62 53 43 34 26 18
1,217 1,228 112 102 93 83 73 64 54 44 35 27 19
1,228 1,239 113 104 94 84 75 65 55 45 36 28 20
1,239 1,250 115 105 95 86 76 66 56 47 37 29 21
1,250 1,261 116 106 97 87 77 68 58 48 38 30 22
1,261 1,272 117 108 98 88 79 69 59 49 40 31 23
1,272 1,283 119 109 99 90 80 70 60 51 41 32 24
1,283 1,294 120 110 101 91 81 71 62 52 42 33 25
1,294 1,305 121 112 102 92 82 73 63 53 44 35 26
1,305 1,316 123 113 103 93 84 74 64 55 45 36 28
1,316 1,327 124 114 105 95 85 75 66 56 46 37 29
1,327 1,338 125 116 106 96 86 77 67 57 48 38 30
1,338 1,349 127 117 107 97 88 78 68 59 49 39 31
1,349 1,360 128 118 108 99 89 79 70 60 50 41 32
1,360 1,371 129 119 110 100 90 81 71 61 52 42 33
1,371 1,382 130 121 111 101 92 82 72 63 53 43 34
1,382 1,393 132 122 112 103 93 83 74 64 54 45 35
1,393 1,404 133 123 114 104 94 85 75 65 56 46 36
1,404 1,415 134 125 115 105 96 86 76 67 57 47 38
1,415 1,426 136 126 116 107 97 87 78 68 58 49 39
1,426 1,437 137 127 118 108 98 89 79 69 60 50 40
1,437 1,448 138 129 119 109 100 90 80 71 61 51 41
1,448 1,459 140 130 120 111 101 91 82 72 62 52 43
1,459 1,470 141 131 122 112 102 93 83 73 64 54 44
1,470 1,481 142 133 123 113 104 94 84 75 65 55 45
1,481 1,492 144 134 124 115 105 95 86 76 66 56 47
1,492 1,503 145 135 126 116 106 97 87 77 67 58 48
1,503 1,514 146 137 127 117 108 98 88 78 69 59 49
1,514 1,525 148 138 128 119 109 99 89 80 70 60 51
1,525 1,536 149 139 130 120 110 101 91 81 71 62 52
1,536 1,547 150 141 131 121 112 102 92 82 73 63 53
1,547 1,558 152 142 132 123 113 103 93 84 74 64 55
1,558 1,569 153 143 134 124 114 104 95 85 75 66 56
1,569 1,580 154 145 135 125 115 106 96 86 77 67 57
1,580 1,591 156 146 136 126 117 107 97 88 78 68 59
1,591 1,602 157 147 138 128 118 108 99 89 79 70 60
1,602 1,613 158 149 139 129 119 110 100 90 81 71 61
1,613 1,624 160 150 140 130 121 111 101 92 82 72 63
1,624 1,635 161 151 141 132 122 112 103 93 83 74 64
1,635 1,646 162 152 143 133 123 114 104 94 85 75 65
1,646 1,657 163 154 144 134 125 115 105 96 86 76 67
1,657 1,668 165 155 145 136 126 116 107 97 87 78 68
1,668 1,679 166 156 147 137 127 118 108 98 89 79 69
1,679 1,690 167 158 148 138 129 119 109 100 90 80 71
1,690 1,701 169 159 149 140 130 120 111 101 91 82 72
1,701 1,711 170 160 151 141 131 122 112 102 92 83 73
1,711 and over Use Table 1(b) for a MARRIED person on page 46. Also see the instructions on page 44.

SINGLE Persons—BIWEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $146 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
146 157 1 0 0 0 0 0 0 0 0 0 0
157 168 2 0 0 0 0 0 0 0 0 0 0
168 179 3 0 0 0 0 0 0 0 0 0 0
179 190 4 0 0 0 0 0 0 0 0 0 0
190 201 5 0 0 0 0 0 0 0 0 0 0
201 212 6 0 0 0 0 0 0 0 0 0 0
212 223 7 0 0 0 0 0 0 0 0 0 0
223 234 8 0 0 0 0 0 0 0 0 0 0
234 245 9 0 0 0 0 0 0 0 0 0 0
245 256 10 0 0 0 0 0 0 0 0 0 0
256 267 12 0 0 0 0 0 0 0 0 0 0
267 278 13 0 0 0 0 0 0 0 0 0 0
278 289 14 0 0 0 0 0 0 0 0 0 0
289 300 15 0 0 0 0 0 0 0 0 0 0
300 311 16 0 0 0 0 0 0 0 0 0 0
311 322 17 1 0 0 0 0 0 0 0 0 0
322 333 18 2 0 0 0 0 0 0 0 0 0
333 344 19 3 0 0 0 0 0 0 0 0 0
344 355 20 4 0 0 0 0 0 0 0 0 0
355 366 21 5 0 0 0 0 0 0 0 0 0
366 377 23 6 0 0 0 0 0 0 0 0 0
377 388 24 7 0 0 0 0 0 0 0 0 0
388 399 25 9 0 0 0 0 0 0 0 0 0
399 410 26 10 0 0 0 0 0 0 0 0 0
410 421 27 11 0 0 0 0 0 0 0 0 0
421 432 28 12 0 0 0 0 0 0 0 0 0
432 443 29 13 0 0 0 0 0 0 0 0 0
443 454 30 14 0 0 0 0 0 0 0 0 0
454 465 31 15 0 0 0 0 0 0 0 0 0
465 476 32 16 0 0 0 0 0 0 0 0 0
476 487 34 17 1 0 0 0 0 0 0 0 0
487 498 35 18 2 0 0 0 0 0 0 0 0
498 509 36 20 3 0 0 0 0 0 0 0 0
509 529 37 21 5 0 0 0 0 0 0 0 0
529 549 40 23 7 0 0 0 0 0 0 0 0
549 569 42 25 9 0 0 0 0 0 0 0 0
569 589 44 27 11 0 0 0 0 0 0 0 0
589 609 47 29 13 0 0 0 0 0 0 0 0
609 629 49 31 15 0 0 0 0 0 0 0 0
629 649 52 33 17 1 0 0 0 0 0 0 0
649 669 54 35 19 3 0 0 0 0 0 0 0
669 689 56 37 21 5 0 0 0 0 0 0 0
689 709 59 39 23 7 0 0 0 0 0 0 0
709 729 61 42 25 9 0 0 0 0 0 0 0
729 749 64 44 27 11 0 0 0 0 0 0 0
749 769 66 47 29 13 0 0 0 0 0 0 0
769 789 68 49 31 15 0 0 0 0 0 0 0
789 809 71 51 33 17 1 0 0 0 0 0 0
809 829 73 54 35 19 3 0 0 0 0 0 0
829 849 76 56 37 21 5 0 0 0 0 0 0
849 869 78 59 39 23 7 0 0 0 0 0 0
869 889 80 61 42 25 9 0 0 0 0 0 0
889 909 83 63 44 27 11 0 0 0 0 0 0
909 929 85 66 47 29 13 0 0 0 0 0 0
929 949 88 68 49 31 15 0 0 0 0 0 0
949 969 90 71 51 33 17 1 0 0 0 0 0
969 989 92 73 54 35 19 3 0 0 0 0 0
989 1,009 95 75 56 37 21 5 0 0 0 0 0
1,009 1,029 97 78 59 39 23 7 0 0 0 0 0
1,029 1,049 100 80 61 42 25 9 0 0 0 0 0
1,049 1,069 102 83 63 44 27 11 0 0 0 0 0
1,069 1,089 104 85 66 46 29 13 0 0 0 0 0
1,089 1,109 107 87 68 49 31 15 0 0 0 0 0
1,109 1,129 109 90 71 51 33 17 0 0 0 0 0
1,129 1,149 112 92 73 54 35 19 2 0 0 0 0
1,149 1,169 114 95 75 56 37 21 4 0 0 0 0
1,169 1,189 116 97 78 58 39 23 6 0 0 0 0
1,189 1,209 119 99 80 61 41 25 8 0 0 0 0
1,209 1,229 121 102 83 63 44 27 10 0 0 0 0

SINGLE Persons—BIWEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,229 1,249 124 104 85 66 46 29 12 0 0 0 0
1,249 1,269 126 107 87 68 49 31 14 0 0 0 0
1,269 1,289 128 109 90 70 51 33 16 0 0 0 0
1,289 1,309 131 111 92 73 53 35 18 2 0 0 0
1,309 1,329 133 114 95 75 56 37 20 4 0 0 0
1,329 1,349 136 116 97 78 58 39 22 6 0 0 0
1,349 1,369 138 119 99 80 61 41 24 8 0 0 0
1,369 1,389 140 121 102 82 63 44 26 10 0 0 0
1,389 1,409 143 123 104 85 65 46 28 12 0 0 0
1,409 1,429 145 126 107 87 68 48 30 14 0 0 0
1,429 1,449 148 128 109 90 70 51 32 16 0 0 0
1,449 1,469 150 131 111 92 73 53 34 18 2 0 0
1,469 1,489 152 133 114 94 75 56 36 20 4 0 0
1,489 1,509 155 135 116 97 77 58 39 22 6 0 0
1,509 1,529 157 138 119 99 80 60 41 24 8 0 0
1,529 1,549 160 140 121 102 82 63 43 26 10 0 0
1,549 1,569 162 143 123 104 85 65 46 28 12 0 0
1,569 1,589 164 145 126 106 87 68 48 30 14 0 0
1,589 1,609 167 147 128 109 89 70 51 32 16 0 0
1,609 1,629 169 150 131 111 92 72 53 34 18 2 0
1,629 1,649 172 152 133 114 94 75 55 36 20 4 0
1,649 1,669 174 155 135 116 97 77 58 38 22 6 0
1,669 1,689 178 157 138 118 99 80 60 41 24 8 0
1,689 1,709 182 159 140 121 101 82 63 43 26 10 0
1,709 1,729 187 162 143 123 104 84 65 46 28 12 0
1,729 1,749 191 164 145 126 106 87 67 48 30 14 0
1,749 1,769 196 167 147 128 109 89 70 50 32 16 0
1,769 1,789 200 169 150 130 111 92 72 53 34 18 2
1,789 1,809 204 171 152 133 113 94 75 55 36 20 4
1,809 1,829 209 174 155 135 116 96 77 58 38 22 6
1,829 1,849 213 178 157 138 118 99 79 60 41 24 8
1,849 1,869 218 182 159 140 121 101 82 62 43 26 10
1,869 1,889 222 186 162 142 123 104 84 65 45 28 12
1,889 1,909 226 191 164 145 125 106 87 67 48 30 14
1,909 1,929 231 195 167 147 128 108 89 70 50 32 16
1,929 1,949 235 200 169 150 130 111 91 72 53 34 18
1,949 1,969 240 204 171 152 133 113 94 74 55 36 20
1,969 1,989 244 208 174 154 135 116 96 77 57 38 22
1,989 2,009 248 213 177 157 137 118 99 79 60 40 24
2,009 2,029 253 217 182 159 140 120 101 82 62 43 26
2,029 2,049 257 222 186 162 142 123 103 84 65 45 28
2,049 2,069 262 226 190 164 145 125 106 86 67 48 30
2,069 2,089 266 230 195 166 147 128 108 89 69 50 32
2,089 2,109 270 235 199 169 149 130 111 91 72 52 34
2,109 2,129 275 239 204 171 152 132 113 94 74 55 36
2,129 2,149 279 244 208 174 154 135 115 96 77 57 38
2,149 2,169 284 248 212 177 157 137 118 98 79 60 40
2,169 2,189 288 252 217 181 159 140 120 101 81 62 43
2,189 2,209 292 257 221 186 161 142 123 103 84 64 45
2,209 2,229 297 261 226 190 164 144 125 106 86 67 47
2,229 2,249 301 266 230 195 166 147 127 108 89 69 50
2,249 2,269 306 270 234 199 169 149 130 110 91 72 52
2,269 2,289 310 274 239 203 171 152 132 113 93 74 55
2,289 2,309 314 279 243 208 173 154 135 115 96 76 57
2,309 2,329 319 283 248 212 177 156 137 118 98 79 59
2,329 2,349 323 288 252 217 181 159 139 120 101 81 62
2,349 2,369 328 292 256 221 185 161 142 122 103 84 64
2,369 2,389 332 296 261 225 190 164 144 125 105 86 67
2,389 2,409 336 301 265 230 194 166 147 127 108 88 69
2,409 2,429 341 305 270 234 199 168 149 130 110 91 71
2,429 2,449 345 310 274 239 203 171 151 132 113 93 74
2,449 2,469 350 314 278 243 207 173 154 134 115 96 76
2,469 2,489 354 318 283 247 212 176 156 137 117 98 79
2,489 2,509 358 323 287 252 216 181 159 139 120 100 81
2,509 2,529 363 327 292 256 221 185 161 142 122 103 83

MARRIED Persons—BIWEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $454 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
454 464 1 0 0 0 0 0 0 0 0 0 0
464 474 2 0 0 0 0 0 0 0 0 0 0
474 484 3 0 0 0 0 0 0 0 0 0 0
484 494 4 0 0 0 0 0 0 0 0 0 0
494 504 5 0 0 0 0 0 0 0 0 0 0
504 524 6 0 0 0 0 0 0 0 0 0 0
524 544 8 0 0 0 0 0 0 0 0 0 0
544 564 10 0 0 0 0 0 0 0 0 0 0
564 584 12 0 0 0 0 0 0 0 0 0 0
584 604 14 0 0 0 0 0 0 0 0 0 0
604 624 16 0 0 0 0 0 0 0 0 0 0
624 644 18 2 0 0 0 0 0 0 0 0 0
644 664 20 4 0 0 0 0 0 0 0 0 0
664 684 22 6 0 0 0 0 0 0 0 0 0
684 704 24 8 0 0 0 0 0 0 0 0 0
704 724 26 10 0 0 0 0 0 0 0 0 0
724 744 28 12 0 0 0 0 0 0 0 0 0
744 764 30 14 0 0 0 0 0 0 0 0 0
764 784 32 16 0 0 0 0 0 0 0 0 0
784 804 34 18 2 0 0 0 0 0 0 0 0
804 824 36 20 4 0 0 0 0 0 0 0 0
824 844 38 22 6 0 0 0 0 0 0 0 0
844 864 40 24 8 0 0 0 0 0 0 0 0
864 884 42 26 10 0 0 0 0 0 0 0 0
884 904 44 28 12 0 0 0 0 0 0 0 0
904 924 46 30 14 0 0 0 0 0 0 0 0
924 944 48 32 16 0 0 0 0 0 0 0 0
944 964 50 34 18 2 0 0 0 0 0 0 0
964 984 52 36 20 4 0 0 0 0 0 0 0
984 1,004 54 38 22 6 0 0 0 0 0 0 0
1,004 1,024 56 40 24 8 0 0 0 0 0 0 0
1,024 1,044 58 42 26 10 0 0 0 0 0 0 0
1,044 1,064 60 44 28 12 0 0 0 0 0 0 0
1,064 1,084 62 46 30 14 0 0 0 0 0 0 0
1,084 1,104 64 48 32 16 0 0 0 0 0 0 0
1,104 1,124 66 50 34 18 1 0 0 0 0 0 0
1,124 1,144 68 52 36 20 3 0 0 0 0 0 0
1,144 1,164 70 54 38 22 5 0 0 0 0 0 0
1,164 1,184 72 56 40 24 7 0 0 0 0 0 0
1,184 1,204 74 58 42 26 9 0 0 0 0 0 0
1,204 1,224 76 60 44 28 11 0 0 0 0 0 0
1,224 1,244 79 62 46 30 13 0 0 0 0 0 0
1,244 1,264 81 64 48 32 15 0 0 0 0 0 0
1,264 1,284 83 66 50 34 17 1 0 0 0 0 0
1,284 1,304 86 68 52 36 19 3 0 0 0 0 0
1,304 1,324 88 70 54 38 21 5 0 0 0 0 0
1,324 1,344 91 72 56 40 23 7 0 0 0 0 0
1,344 1,364 93 74 58 42 25 9 0 0 0 0 0
1,364 1,384 95 76 60 44 27 11 0 0 0 0 0
1,384 1,404 98 79 62 46 29 13 0 0 0 0 0
1,404 1,424 100 81 64 48 31 15 0 0 0 0 0
1,424 1,444 103 83 66 50 33 17 1 0 0 0 0
1,444 1,464 105 86 68 52 35 19 3 0 0 0 0
1,464 1,484 107 88 70 54 37 21 5 0 0 0 0
1,484 1,504 110 91 72 56 39 23 7 0 0 0 0
1,504 1,524 112 93 74 58 41 25 9 0 0 0 0
1,524 1,544 115 95 76 60 43 27 11 0 0 0 0
1,544 1,564 117 98 78 62 45 29 13 0 0 0 0
1,564 1,584 119 100 81 64 47 31 15 0 0 0 0
1,584 1,604 122 103 83 66 49 33 17 1 0 0 0
1,604 1,624 124 105 86 68 51 35 19 3 0 0 0
1,624 1,644 127 107 88 70 53 37 21 5 0 0 0
1,644 1,664 129 110 90 72 55 39 23 7 0 0 0
1,664 1,684 131 112 93 74 57 41 25 9 0 0 0
1,684 1,704 134 115 95 76 59 43 27 11 0 0 0
1,704 1,724 136 117 98 78 61 45 29 13 0 0 0
1,724 1,744 139 119 100 81 63 47 31 15 0 0 0
1,744 1,764 141 122 102 83 65 49 33 17 1 0 0
1,764 1,784 143 124 105 85 67 51 35 19 3 0 0

MARRIED Persons—BIWEEKLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,784 1,804 146 127 107 88 69 53 37 21 5 0 0
1,804 1,824 148 129 110 90 71 55 39 23 7 0 0
1,824 1,844 151 131 112 93 73 57 41 25 9 0 0
1,844 1,864 153 134 114 95 76 59 43 27 11 0 0
1,864 1,884 155 136 117 97 78 61 45 29 13 0 0
1,884 1,904 158 139 119 100 80 63 47 31 15 0 0
1,904 1,924 160 141 122 102 83 65 49 33 17 1 0
1,924 1,944 163 143 124 105 85 67 51 35 19 3 0
1,944 1,964 165 146 126 107 88 69 53 37 21 5 0
1,964 1,984 167 148 129 109 90 71 55 39 23 7 0
1,984 2,004 170 151 131 112 92 73 57 41 25 9 0
2,004 2,024 172 153 134 114 95 75 59 43 27 11 0
2,024 2,044 175 155 136 117 97 78 61 45 29 13 0
2,044 2,064 177 158 138 119 100 80 63 47 31 15 0
2,064 2,084 179 160 141 121 102 83 65 49 33 17 0
2,084 2,104 182 163 143 124 104 85 67 51 35 19 2
2,104 2,124 184 165 146 126 107 87 69 53 37 21 4
2,124 2,144 187 167 148 129 109 90 71 55 39 23 6
2,144 2,164 189 170 150 131 112 92 73 57 41 25 8
2,164 2,184 191 172 153 133 114 95 75 59 43 27 10
2,184 2,204 194 175 155 136 116 97 78 61 45 29 12
2,204 2,224 196 177 158 138 119 99 80 63 47 31 14
2,224 2,244 199 179 160 141 121 102 82 65 49 33 16
2,244 2,264 201 182 162 143 124 104 85 67 51 35 18
2,264 2,284 203 184 165 145 126 107 87 69 53 37 20
2,284 2,304 206 187 167 148 128 109 90 71 55 39 22
2,304 2,324 208 189 170 150 131 111 92 73 57 41 24
2,324 2,344 211 191 172 153 133 114 94 75 59 43 26
2,344 2,364 213 194 174 155 136 116 97 77 61 45 28
2,364 2,384 215 196 177 157 138 119 99 80 63 47 30
2,384 2,404 218 199 179 160 140 121 102 82 65 49 32
2,404 2,424 220 201 182 162 143 123 104 85 67 51 34
2,424 2,444 223 203 184 165 145 126 106 87 69 53 36
2,444 2,464 225 206 186 167 148 128 109 89 71 55 38
2,464 2,484 227 208 189 169 150 131 111 92 73 57 40
2,484 2,504 230 211 191 172 152 133 114 94 75 59 42
2,504 2,524 232 213 194 174 155 135 116 97 77 61 44
2,524 2,544 235 215 196 177 157 138 118 99 80 63 46
2,544 2,564 237 218 198 179 160 140 121 101 82 65 48
2,564 2,584 239 220 201 181 162 143 123 104 84 67 50
2,584 2,604 242 223 203 184 164 145 126 106 87 69 52
2,604 2,624 244 225 206 186 167 147 128 109 89 71 54
2,624 2,644 247 227 208 189 169 150 130 111 92 73 56
2,644 2,664 249 230 210 191 172 152 133 113 94 75 58
2,664 2,684 251 232 213 193 174 155 135 116 96 77 60
2,684 2,704 254 235 215 196 176 157 138 118 99 79 62
2,704 2,724 256 237 218 198 179 159 140 121 101 82 64
2,724 2,744 259 239 220 201 181 162 142 123 104 84 66
2,744 2,764 261 242 222 203 184 164 145 125 106 87 68
2,764 2,784 263 244 225 205 186 167 147 128 108 89 70
2,784 2,804 266 247 227 208 188 169 150 130 111 91 72
2,804 2,824 268 249 230 210 191 171 152 133 113 94 74
2,824 2,844 271 251 232 213 193 174 154 135 116 96 77
2,844 2,864 273 254 234 215 196 176 157 137 118 99 79
2,864 2,884 275 256 237 217 198 179 159 140 120 101 82
2,884 2,904 278 259 239 220 200 181 162 142 123 103 84
2,904 2,924 280 261 242 222 203 183 164 145 125 106 86
2,924 2,944 283 263 244 225 205 186 166 147 128 108 89
2,944 2,964 285 266 246 227 208 188 169 149 130 111 91
2,964 2,984 287 268 249 229 210 191 171 152 132 113 94
2,984 3,004 290 271 251 232 212 193 174 154 135 115 96
3,004 3,024 292 273 254 234 215 195 176 157 137 118 98
3,024 3,044 295 275 256 237 217 198 178 159 140 120 101
3,044 3,064 297 278 258 239 220 200 181 161 142 123 103
3,064 3,084 299 280 261 241 222 203 183 164 144 125 106
3,084 3,104 302 283 263 244 224 205 186 166 147 127 108

SINGLE Persons—SEMIMONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $158 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
158 169 1 0 0 0 0 0 0 0 0 0 0
169 180 2 0 0 0 0 0 0 0 0 0 0
180 191 3 0 0 0 0 0 0 0 0 0 0
191 202 4 0 0 0 0 0 0 0 0 0 0
202 213 5 0 0 0 0 0 0 0 0 0 0
213 224 6 0 0 0 0 0 0 0 0 0 0
224 235 7 0 0 0 0 0 0 0 0 0 0
235 246 8 0 0 0 0 0 0 0 0 0 0
246 257 9 0 0 0 0 0 0 0 0 0 0
257 268 10 0 0 0 0 0 0 0 0 0 0
268 279 12 0 0 0 0 0 0 0 0 0 0
279 290 13 0 0 0 0 0 0 0 0 0 0
290 301 14 0 0 0 0 0 0 0 0 0 0
301 312 15 0 0 0 0 0 0 0 0 0 0
312 323 16 0 0 0 0 0 0 0 0 0 0
323 334 17 0 0 0 0 0 0 0 0 0 0
334 345 18 1 0 0 0 0 0 0 0 0 0
345 356 19 2 0 0 0 0 0 0 0 0 0
356 367 20 3 0 0 0 0 0 0 0 0 0
367 378 21 4 0 0 0 0 0 0 0 0 0
378 389 23 5 0 0 0 0 0 0 0 0 0
389 400 24 6 0 0 0 0 0 0 0 0 0
400 411 25 7 0 0 0 0 0 0 0 0 0
411 422 26 8 0 0 0 0 0 0 0 0 0
422 433 27 9 0 0 0 0 0 0 0 0 0
433 444 28 11 0 0 0 0 0 0 0 0 0
444 455 29 12 0 0 0 0 0 0 0 0 0
455 466 30 13 0 0 0 0 0 0 0 0 0
466 477 31 14 0 0 0 0 0 0 0 0 0
477 488 32 15 0 0 0 0 0 0 0 0 0
488 499 34 16 0 0 0 0 0 0 0 0 0
499 510 35 17 0 0 0 0 0 0 0 0 0
510 530 36 19 1 0 0 0 0 0 0 0 0
530 550 38 21 3 0 0 0 0 0 0 0 0
550 570 40 23 5 0 0 0 0 0 0 0 0
570 590 43 25 7 0 0 0 0 0 0 0 0
590 610 45 27 9 0 0 0 0 0 0 0 0
610 630 47 29 11 0 0 0 0 0 0 0 0
630 650 50 31 13 0 0 0 0 0 0 0 0
650 670 52 33 15 0 0 0 0 0 0 0 0
670 690 55 35 17 0 0 0 0 0 0 0 0
690 710 57 37 19 2 0 0 0 0 0 0 0
710 730 59 39 21 4 0 0 0 0 0 0 0
730 750 62 41 23 6 0 0 0 0 0 0 0
750 770 64 43 25 8 0 0 0 0 0 0 0
770 790 67 46 27 10 0 0 0 0 0 0 0
790 810 69 48 29 12 0 0 0 0 0 0 0
810 830 71 50 31 14 0 0 0 0 0 0 0
830 850 74 53 33 16 0 0 0 0 0 0 0
850 870 76 55 35 18 0 0 0 0 0 0 0
870 890 79 58 37 20 2 0 0 0 0 0 0
890 910 81 60 39 22 4 0 0 0 0 0 0
910 930 83 62 41 24 6 0 0 0 0 0 0
930 950 86 65 44 26 8 0 0 0 0 0 0
950 970 88 67 46 28 10 0 0 0 0 0 0
970 990 91 70 49 30 12 0 0 0 0 0 0
990 1,010 93 72 51 32 14 0 0 0 0 0 0
1,010 1,030 95 74 53 34 16 0 0 0 0 0 0
1,030 1,050 98 77 56 36 18 1 0 0 0 0 0
1,050 1,070 100 79 58 38 20 3 0 0 0 0 0
1,070 1,090 103 82 61 40 22 5 0 0 0 0 0
1,090 1,110 105 84 63 42 24 7 0 0 0 0 0
1,110 1,130 107 86 65 44 26 9 0 0 0 0 0
1,130 1,150 110 89 68 47 28 11 0 0 0 0 0
1,150 1,170 112 91 70 49 30 13 0 0 0 0 0
1,170 1,190 115 94 73 52 32 15 0 0 0 0 0
1,190 1,210 117 96 75 54 34 17 0 0 0 0 0
1,210 1,230 119 98 77 56 36 19 1 0 0 0 0
1,230 1,250 122 101 80 59 38 21 3 0 0 0 0

SINGLE Persons—SEMIMONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,250 1,270 124 103 82 61 40 23 5 0 0 0 0
1,270 1,290 127 106 85 64 43 25 7 0 0 0 0
1,290 1,310 129 108 87 66 45 27 9 0 0 0 0
1,310 1,330 131 110 89 68 47 29 11 0 0 0 0
1,330 1,350 134 113 92 71 50 31 13 0 0 0 0
1,350 1,370 136 115 94 73 52 33 15 0 0 0 0
1,370 1,390 139 118 97 76 55 35 17 0 0 0 0
1,390 1,410 141 120 99 78 57 37 19 2 0 0 0
1,410 1,430 143 122 101 80 59 39 21 4 0 0 0
1,430 1,450 146 125 104 83 62 41 23 6 0 0 0
1,450 1,470 148 127 106 85 64 43 25 8 0 0 0
1,470 1,490 151 130 109 88 67 46 27 10 0 0 0
1,490 1,510 153 132 111 90 69 48 29 12 0 0 0
1,510 1,530 155 134 113 92 71 50 31 14 0 0 0
1,530 1,550 158 137 116 95 74 53 33 16 0 0 0
1,550 1,570 160 139 118 97 76 55 35 18 0 0 0
1,570 1,590 163 142 121 100 79 58 37 20 2 0 0
1,590 1,610 165 144 123 102 81 60 39 22 4 0 0
1,610 1,630 167 146 125 104 83 62 41 24 6 0 0
1,630 1,650 170 149 128 107 86 65 44 26 8 0 0
1,650 1,670 172 151 130 109 88 67 46 28 10 0 0
1,670 1,690 175 154 133 112 91 70 49 30 12 0 0
1,690 1,710 177 156 135 114 93 72 51 32 14 0 0
1,710 1,730 179 158 137 116 95 74 53 34 16 0 0
1,730 1,750 182 161 140 119 98 77 56 36 18 1 0
1,750 1,770 184 163 142 121 100 79 58 38 20 3 0
1,770 1,790 187 166 145 124 103 82 61 40 22 5 0
1,790 1,810 189 168 147 126 105 84 63 42 24 7 0
1,810 1,830 193 170 149 128 107 86 65 44 26 9 0
1,830 1,850 197 173 152 131 110 89 68 47 28 11 0
1,850 1,870 202 175 154 133 112 91 70 49 30 13 0
1,870 1,890 206 178 157 136 115 94 73 52 32 15 0
1,890 1,910 211 180 159 138 117 96 75 54 34 17 0
1,910 1,930 215 182 161 140 119 98 77 56 36 19 1
1,930 1,950 219 185 164 143 122 101 80 59 38 21 3
1,950 1,970 224 187 166 145 124 103 82 61 40 23 5
1,970 1,990 228 190 169 148 127 106 85 64 43 25 7
1,990 2,010 233 194 171 150 129 108 87 66 45 27 9
2,010 2,030 237 199 173 152 131 110 89 68 47 29 11
2,030 2,050 241 203 176 155 134 113 92 71 50 31 13
2,050 2,070 246 207 178 157 136 115 94 73 52 33 15
2,070 2,090 250 212 181 160 139 118 97 76 55 35 17
2,090 2,110 255 216 183 162 141 120 99 78 57 37 19
2,110 2,130 259 221 185 164 143 122 101 80 59 39 21
2,130 2,150 263 225 188 167 146 125 104 83 62 41 23
2,150 2,170 268 229 191 169 148 127 106 85 64 43 25
2,170 2,190 272 234 195 172 151 130 109 88 67 46 27
2,190 2,210 277 238 200 174 153 132 111 90 69 48 29
2,210 2,230 281 243 204 176 155 134 113 92 71 50 31
2,230 2,250 285 247 208 179 158 137 116 95 74 53 33
2,250 2,270 290 251 213 181 160 139 118 97 76 55 35
2,270 2,290 294 256 217 184 163 142 121 100 79 58 37
2,290 2,310 299 260 222 186 165 144 123 102 81 60 39
2,310 2,330 303 265 226 188 167 146 125 104 83 62 41
2,330 2,350 307 269 230 192 170 149 128 107 86 65 44
2,350 2,370 312 273 235 196 172 151 130 109 88 67 46
2,370 2,390 316 278 239 201 175 154 133 112 91 70 49
2,390 2,410 321 282 244 205 177 156 135 114 93 72 51
2,410 2,430 325 287 248 210 179 158 137 116 95 74 53
2,430 2,450 329 291 252 214 182 161 140 119 98 77 56
2,450 2,470 334 295 257 218 184 163 142 121 100 79 58
2,470 2,490 338 300 261 223 187 166 145 124 103 82 61
2,490 2,510 343 304 266 227 189 168 147 126 105 84 63
2,510 2,530 347 309 270 232 193 170 149 128 107 86 65
2,530 2,550 351 313 274 236 197 173 152 131 110 89 68

MARRIED Persons—SEMIMONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $492 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
492 502 1 0 0 0 0 0 0 0 0 0 0
502 512 2 0 0 0 0 0 0 0 0 0 0
512 522 3 0 0 0 0 0 0 0 0 0 0
522 532 4 0 0 0 0 0 0 0 0 0 0
532 542 5 0 0 0 0 0 0 0 0 0 0
542 552 6 0 0 0 0 0 0 0 0 0 0
552 562 7 0 0 0 0 0 0 0 0 0 0
562 572 8 0 0 0 0 0 0 0 0 0 0
572 582 9 0 0 0 0 0 0 0 0 0 0
582 592 10 0 0 0 0 0 0 0 0 0 0
592 602 11 0 0 0 0 0 0 0 0 0 0
602 612 12 0 0 0 0 0 0 0 0 0 0
612 622 13 0 0 0 0 0 0 0 0 0 0
622 632 14 0 0 0 0 0 0 0 0 0 0
632 642 15 0 0 0 0 0 0 0 0 0 0
642 652 16 0 0 0 0 0 0 0 0 0 0
652 662 17 0 0 0 0 0 0 0 0 0 0
662 672 18 0 0 0 0 0 0 0 0 0 0
672 682 19 1 0 0 0 0 0 0 0 0 0
682 692 20 2 0 0 0 0 0 0 0 0 0
692 702 21 3 0 0 0 0 0 0 0 0 0
702 712 22 4 0 0 0 0 0 0 0 0 0
712 722 23 5 0 0 0 0 0 0 0 0 0
722 732 24 6 0 0 0 0 0 0 0 0 0
732 742 25 7 0 0 0 0 0 0 0 0 0
742 752 26 8 0 0 0 0 0 0 0 0 0
752 762 27 9 0 0 0 0 0 0 0 0 0
762 772 28 10 0 0 0 0 0 0 0 0 0
772 782 29 11 0 0 0 0 0 0 0 0 0
782 792 30 12 0 0 0 0 0 0 0 0 0
792 802 31 13 0 0 0 0 0 0 0 0 0
802 812 32 14 0 0 0 0 0 0 0 0 0
812 822 33 15 0 0 0 0 0 0 0 0 0
822 832 34 16 0 0 0 0 0 0 0 0 0
832 842 35 17 0 0 0 0 0 0 0 0 0
842 852 36 18 1 0 0 0 0 0 0 0 0
852 862 37 19 2 0 0 0 0 0 0 0 0
862 872 38 20 3 0 0 0 0 0 0 0 0
872 882 39 21 4 0 0 0 0 0 0 0 0
882 892 40 22 5 0 0 0 0 0 0 0 0
892 902 41 23 6 0 0 0 0 0 0 0 0
902 912 42 24 7 0 0 0 0 0 0 0 0
912 922 43 25 8 0 0 0 0 0 0 0 0
922 932 44 26 9 0 0 0 0 0 0 0 0
932 942 45 27 10 0 0 0 0 0 0 0 0
942 952 46 28 11 0 0 0 0 0 0 0 0
952 962 47 29 12 0 0 0 0 0 0 0 0
962 972 48 30 13 0 0 0 0 0 0 0 0
972 982 49 31 14 0 0 0 0 0 0 0 0
982 992 50 32 15 0 0 0 0 0 0 0 0
992 1,002 51 33 16 0 0 0 0 0 0 0 0
1,002 1,022 52 35 17 0 0 0 0 0 0 0 0
1,022 1,042 54 37 19 2 0 0 0 0 0 0 0
1,042 1,062 56 39 21 4 0 0 0 0 0 0 0
1,062 1,082 58 41 23 6 0 0 0 0 0 0 0
1,082 1,102 60 43 25 8 0 0 0 0 0 0 0
1,102 1,122 62 45 27 10 0 0 0 0 0 0 0
1,122 1,142 64 47 29 12 0 0 0 0 0 0 0
1,142 1,162 66 49 31 14 0 0 0 0 0 0 0
1,162 1,182 68 51 33 16 0 0 0 0 0 0 0
1,182 1,202 70 53 35 18 0 0 0 0 0 0 0
1,202 1,222 72 55 37 20 2 0 0 0 0 0 0
1,222 1,242 74 57 39 22 4 0 0 0 0 0 0
1,242 1,262 76 59 41 24 6 0 0 0 0 0 0
1,262 1,282 78 61 43 26 8 0 0 0 0 0 0
1,282 1,302 80 63 45 28 10 0 0 0 0 0 0
1,302 1,322 82 65 47 30 12 0 0 0 0 0 0
1,322 1,342 85 67 49 32 14 0 0 0 0 0 0
1,342 1,362 87 69 51 34 16 0 0 0 0 0 0

MARRIED Persons—SEMIMONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,362 1,382 89 71 53 36 18 1 0 0 0 0 0
1,382 1,402 92 73 55 38 20 3 0 0 0 0 0
1,402 1,422 94 75 57 40 22 5 0 0 0 0 0
1,422 1,442 97 77 59 42 24 7 0 0 0 0 0
1,442 1,462 99 79 61 44 26 9 0 0 0 0 0
1,462 1,482 101 81 63 46 28 11 0 0 0 0 0
1,482 1,502 104 83 65 48 30 13 0 0 0 0 0
1,502 1,522 106 85 67 50 32 15 0 0 0 0 0
1,522 1,542 109 88 69 52 34 17 0 0 0 0 0
1,542 1,562 111 90 71 54 36 19 1 0 0 0 0
1,562 1,582 113 92 73 56 38 21 3 0 0 0 0
1,582 1,602 116 95 75 58 40 23 5 0 0 0 0
1,602 1,622 118 97 77 60 42 25 7 0 0 0 0
1,622 1,642 121 100 79 62 44 27 9 0 0 0 0
1,642 1,662 123 102 81 64 46 29 11 0 0 0 0
1,662 1,682 125 104 83 66 48 31 13 0 0 0 0
1,682 1,702 128 107 86 68 50 33 15 0 0 0 0
1,702 1,722 130 109 88 70 52 35 17 0 0 0 0
1,722 1,742 133 112 91 72 54 37 19 2 0 0 0
1,742 1,762 135 114 93 74 56 39 21 4 0 0 0
1,762 1,782 137 116 95 76 58 41 23 6 0 0 0
1,782 1,802 140 119 98 78 60 43 25 8 0 0 0
1,802 1,822 142 121 100 80 62 45 27 10 0 0 0
1,822 1,842 145 124 103 82 64 47 29 12 0 0 0
1,842 1,862 147 126 105 84 66 49 31 14 0 0 0
1,862 1,882 149 128 107 86 68 51 33 16 0 0 0
1,882 1,902 152 131 110 89 70 53 35 18 0 0 0
1,902 1,922 154 133 112 91 72 55 37 20 2 0 0
1,922 1,942 157 136 115 94 74 57 39 22 4 0 0
1,942 1,962 159 138 117 96 76 59 41 24 6 0 0
1,962 1,982 161 140 119 98 78 61 43 26 8 0 0
1,982 2,002 164 143 122 101 80 63 45 28 10 0 0
2,002 2,022 166 145 124 103 82 65 47 30 12 0 0
2,022 2,042 169 148 127 106 85 67 49 32 14 0 0
2,042 2,062 171 150 129 108 87 69 51 34 16 0 0
2,062 2,082 173 152 131 110 89 71 53 36 18 1 0
2,082 2,102 176 155 134 113 92 73 55 38 20 3 0
2,102 2,122 178 157 136 115 94 75 57 40 22 5 0
2,122 2,142 181 160 139 118 97 77 59 42 24 7 0
2,142 2,162 183 162 141 120 99 79 61 44 26 9 0
2,162 2,182 185 164 143 122 101 81 63 46 28 11 0
2,182 2,202 188 167 146 125 104 83 65 48 30 13 0
2,202 2,222 190 169 148 127 106 85 67 50 32 15 0
2,222 2,242 193 172 151 130 109 88 69 52 34 17 0
2,242 2,262 195 174 153 132 111 90 71 54 36 19 1
2,262 2,282 197 176 155 134 113 92 73 56 38 21 3
2,282 2,302 200 179 158 137 116 95 75 58 40 23 5
2,302 2,322 202 181 160 139 118 97 77 60 42 25 7
2,322 2,342 205 184 163 142 121 100 79 62 44 27 9
2,342 2,362 207 186 165 144 123 102 81 64 46 29 11
2,362 2,382 209 188 167 146 125 104 83 66 48 31 13
2,382 2,402 212 191 170 149 128 107 86 68 50 33 15
2,402 2,422 214 193 172 151 130 109 88 70 52 35 17
2,422 2,442 217 196 175 154 133 112 91 72 54 37 19
2,442 2,462 219 198 177 156 135 114 93 74 56 39 21
2,462 2,482 221 200 179 158 137 116 95 76 58 41 23
2,482 2,502 224 203 182 161 140 119 98 78 60 43 25
2,502 2,522 226 205 184 163 142 121 100 80 62 45 27
2,522 2,542 229 208 187 166 145 124 103 82 64 47 29
2,542 2,562 231 210 189 168 147 126 105 84 66 49 31
2,562 2,582 233 212 191 170 149 128 107 86 68 51 33
2,582 2,602 236 215 194 173 152 131 110 89 70 53 35
2,602 2,622 238 217 196 175 154 133 112 91 72 55 37
2,622 2,642 241 220 199 178 157 136 115 94 74 57 39
2,642 2,662 243 222 201 180 159 138 117 96 76 59 41
2,662 2,682 245 224 203 182 161 140 119 98 78 61 43

SINGLE Persons—MONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $317 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
317 327 1 0 0 0 0 0 0 0 0 0 0
327 337 2 0 0 0 0 0 0 0 0 0 0
337 347 3 0 0 0 0 0 0 0 0 0 0
347 357 4 0 0 0 0 0 0 0 0 0 0
357 367 5 0 0 0 0 0 0 0 0 0 0
367 377 6 0 0 0 0 0 0 0 0 0 0
377 387 7 0 0 0 0 0 0 0 0 0 0
387 397 8 0 0 0 0 0 0 0 0 0 0
397 407 9 0 0 0 0 0 0 0 0 0 0
407 417 10 0 0 0 0 0 0 0 0 0 0
417 427 11 0 0 0 0 0 0 0 0 0 0
427 437 12 0 0 0 0 0 0 0 0 0 0
437 447 13 0 0 0 0 0 0 0 0 0 0
447 457 14 0 0 0 0 0 0 0 0 0 0
457 467 15 0 0 0 0 0 0 0 0 0 0
467 477 16 0 0 0 0 0 0 0 0 0 0
477 487 17 0 0 0 0 0 0 0 0 0 0
487 497 18 0 0 0 0 0 0 0 0 0 0
497 507 19 0 0 0 0 0 0 0 0 0 0
507 517 20 0 0 0 0 0 0 0 0 0 0
517 527 21 0 0 0 0 0 0 0 0 0 0
527 537 22 0 0 0 0 0 0 0 0 0 0
537 547 23 0 0 0 0 0 0 0 0 0 0
547 557 24 0 0 0 0 0 0 0 0 0 0
557 567 25 0 0 0 0 0 0 0 0 0 0
567 577 26 0 0 0 0 0 0 0 0 0 0
577 587 27 0 0 0 0 0 0 0 0 0 0
587 597 28 0 0 0 0 0 0 0 0 0 0
597 607 29 0 0 0 0 0 0 0 0 0 0
607 617 30 0 0 0 0 0 0 0 0 0 0
617 627 31 0 0 0 0 0 0 0 0 0 0
627 637 32 0 0 0 0 0 0 0 0 0 0
637 647 33 0 0 0 0 0 0 0 0 0 0
647 657 34 0 0 0 0 0 0 0 0 0 0
657 667 35 0 0 0 0 0 0 0 0 0 0
667 677 36 1 0 0 0 0 0 0 0 0 0
677 687 37 2 0 0 0 0 0 0 0 0 0
687 697 38 3 0 0 0 0 0 0 0 0 0
697 707 39 4 0 0 0 0 0 0 0 0 0
707 717 40 5 0 0 0 0 0 0 0 0 0
717 727 41 6 0 0 0 0 0 0 0 0 0
727 737 42 7 0 0 0 0 0 0 0 0 0
737 747 43 8 0 0 0 0 0 0 0 0 0
747 757 44 9 0 0 0 0 0 0 0 0 0
757 767 45 10 0 0 0 0 0 0 0 0 0
767 777 46 11 0 0 0 0 0 0 0 0 0
777 787 47 12 0 0 0 0 0 0 0 0 0
787 797 48 13 0 0 0 0 0 0 0 0 0
797 807 49 14 0 0 0 0 0 0 0 0 0
807 817 50 15 0 0 0 0 0 0 0 0 0
817 827 51 16 0 0 0 0 0 0 0 0 0
827 837 52 17 0 0 0 0 0 0 0 0 0
837 847 53 18 0 0 0 0 0 0 0 0 0
847 857 54 19 0 0 0 0 0 0 0 0 0
857 867 55 20 0 0 0 0 0 0 0 0 0
867 877 56 21 0 0 0 0 0 0 0 0 0
877 887 57 22 0 0 0 0 0 0 0 0 0
887 897 58 23 0 0 0 0 0 0 0 0 0
897 907 59 24 0 0 0 0 0 0 0 0 0
907 917 60 25 0 0 0 0 0 0 0 0 0
917 927 61 26 0 0 0 0 0 0 0 0 0
927 937 62 27 0 0 0 0 0 0 0 0 0
937 947 63 28 0 0 0 0 0 0 0 0 0
947 957 64 29 0 0 0 0 0 0 0 0 0
957 967 65 30 0 0 0 0 0 0 0 0 0
967 977 66 31 0 0 0 0 0 0 0 0 0
977 987 67 32 0 0 0 0 0 0 0 0 0
987 997 68 33 0 0 0 0 0 0 0 0 0
997 1,007 69 34 0 0 0 0 0 0 0 0 0

SINGLE Persons—MONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,007 1,027 70 35 0 0 0 0 0 0 0 0 0
1,027 1,047 72 37 2 0 0 0 0 0 0 0 0
1,047 1,067 74 39 4 0 0 0 0 0 0 0 0
1,067 1,087 76 41 6 0 0 0 0 0 0 0 0
1,087 1,107 78 43 8 0 0 0 0 0 0 0 0
1,107 1,127 80 45 10 0 0 0 0 0 0 0 0
1,127 1,147 82 47 12 0 0 0 0 0 0 0 0
1,147 1,167 85 49 14 0 0 0 0 0 0 0 0
1,167 1,187 87 51 16 0 0 0 0 0 0 0 0
1,187 1,207 89 53 18 0 0 0 0 0 0 0 0
1,207 1,227 92 55 20 0 0 0 0 0 0 0 0
1,227 1,247 94 57 22 0 0 0 0 0 0 0 0
1,247 1,267 97 59 24 0 0 0 0 0 0 0 0
1,267 1,287 99 61 26 0 0 0 0 0 0 0 0
1,287 1,307 101 63 28 0 0 0 0 0 0 0 0
1,307 1,327 104 65 30 0 0 0 0 0 0 0 0
1,327 1,347 106 67 32 0 0 0 0 0 0 0 0
1,347 1,367 109 69 34 0 0 0 0 0 0 0 0
1,367 1,387 111 71 36 1 0 0 0 0 0 0 0
1,387 1,407 113 73 38 3 0 0 0 0 0 0 0
1,407 1,427 116 75 40 5 0 0 0 0 0 0 0
1,427 1,447 118 77 42 7 0 0 0 0 0 0 0
1,447 1,467 121 79 44 9 0 0 0 0 0 0 0
1,467 1,487 123 81 46 11 0 0 0 0 0 0 0
1,487 1,507 125 83 48 13 0 0 0 0 0 0 0
1,507 1,527 128 86 50 15 0 0 0 0 0 0 0
1,527 1,547 130 88 52 17 0 0 0 0 0 0 0
1,547 1,567 133 91 54 19 0 0 0 0 0 0 0
1,567 1,587 135 93 56 21 0 0 0 0 0 0 0
1,587 1,607 137 95 58 23 0 0 0 0 0 0 0
1,607 1,627 140 98 60 25 0 0 0 0 0 0 0
1,627 1,647 142 100 62 27 0 0 0 0 0 0 0
1,647 1,667 145 103 64 29 0 0 0 0 0 0 0
1,667 1,687 147 105 66 31 0 0 0 0 0 0 0
1,687 1,707 149 107 68 33 0 0 0 0 0 0 0
1,707 1,727 152 110 70 35 0 0 0 0 0 0 0
1,727 1,747 154 112 72 37 2 0 0 0 0 0 0
1,747 1,767 157 115 74 39 4 0 0 0 0 0 0
1,767 1,787 159 117 76 41 6 0 0 0 0 0 0
1,787 1,807 161 119 78 43 8 0 0 0 0 0 0
1,807 1,827 164 122 80 45 10 0 0 0 0 0 0
1,827 1,847 166 124 82 47 12 0 0 0 0 0 0
1,847 1,867 169 127 85 49 14 0 0 0 0 0 0
1,867 1,887 171 129 87 51 16 0 0 0 0 0 0
1,887 1,907 173 131 89 53 18 0 0 0 0 0 0
1,907 1,927 176 134 92 55 20 0 0 0 0 0 0
1,927 1,947 178 136 94 57 22 0 0 0 0 0 0
1,947 1,967 181 139 97 59 24 0 0 0 0 0 0
1,967 1,987 183 141 99 61 26 0 0 0 0 0 0
1,987 2,007 185 143 101 63 28 0 0 0 0 0 0
2,007 2,047 189 147 105 66 31 0 0 0 0 0 0
2,047 2,087 194 152 110 70 35 0 0 0 0 0 0
2,087 2,127 199 157 115 74 39 4 0 0 0 0 0
2,127 2,167 203 161 119 78 43 8 0 0 0 0 0
2,167 2,207 208 166 124 82 47 12 0 0 0 0 0
2,207 2,247 213 171 129 87 51 16 0 0 0 0 0
2,247 2,287 218 176 134 92 55 20 0 0 0 0 0
2,287 2,327 223 181 139 97 59 24 0 0 0 0 0
2,327 2,367 227 185 143 101 63 28 0 0 0 0 0
2,367 2,407 232 190 148 106 67 32 0 0 0 0 0
2,407 2,447 237 195 153 111 71 36 1 0 0 0 0
2,447 2,487 242 200 158 116 75 40 5 0 0 0 0
2,487 2,527 247 205 163 121 79 44 9 0 0 0 0
2,527 2,567 251 209 167 125 83 48 13 0 0 0 0
2,567 2,607 256 214 172 130 88 52 17 0 0 0 0
2,607 2,647 261 219 177 135 93 56 21 0 0 0 0

MARRIED Persons—MONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $983 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
983 994 1 0 0 0 0 0 0 0 0 0 0
994 1,005 2 0 0 0 0 0 0 0 0 0 0
1,005 1,016 3 0 0 0 0 0 0 0 0 0 0
1,016 1,027 4 0 0 0 0 0 0 0 0 0 0
1,027 1,038 5 0 0 0 0 0 0 0 0 0 0
1,038 1,049 6 0 0 0 0 0 0 0 0 0 0
1,049 1,060 7 0 0 0 0 0 0 0 0 0 0
1,060 1,071 8 0 0 0 0 0 0 0 0 0 0
1,071 1,082 9 0 0 0 0 0 0 0 0 0 0
1,082 1,093 10 0 0 0 0 0 0 0 0 0 0
1,093 1,104 12 0 0 0 0 0 0 0 0 0 0
1,104 1,115 13 0 0 0 0 0 0 0 0 0 0
1,115 1,126 14 0 0 0 0 0 0 0 0 0 0
1,126 1,137 15 0 0 0 0 0 0 0 0 0 0
1,137 1,148 16 0 0 0 0 0 0 0 0 0 0
1,148 1,159 17 0 0 0 0 0 0 0 0 0 0
1,159 1,170 18 0 0 0 0 0 0 0 0 0 0
1,170 1,181 19 0 0 0 0 0 0 0 0 0 0
1,181 1,192 20 0 0 0 0 0 0 0 0 0 0
1,192 1,203 21 0 0 0 0 0 0 0 0 0 0
1,203 1,214 23 0 0 0 0 0 0 0 0 0 0
1,214 1,225 24 0 0 0 0 0 0 0 0 0 0
1,225 1,236 25 0 0 0 0 0 0 0 0 0 0
1,236 1,247 26 0 0 0 0 0 0 0 0 0 0
1,247 1,258 27 0 0 0 0 0 0 0 0 0 0
1,258 1,269 28 0 0 0 0 0 0 0 0 0 0
1,269 1,280 29 0 0 0 0 0 0 0 0 0 0
1,280 1,291 30 0 0 0 0 0 0 0 0 0 0
1,291 1,302 31 0 0 0 0 0 0 0 0 0 0
1,302 1,313 32 0 0 0 0 0 0 0 0 0 0
1,313 1,324 34 0 0 0 0 0 0 0 0 0 0
1,324 1,335 35 0 0 0 0 0 0 0 0 0 0
1,335 1,346 36 1 0 0 0 0 0 0 0 0 0
1,346 1,357 37 2 0 0 0 0 0 0 0 0 0
1,357 1,368 38 3 0 0 0 0 0 0 0 0 0
1,368 1,379 39 4 0 0 0 0 0 0 0 0 0
1,379 1,390 40 5 0 0 0 0 0 0 0 0 0
1,390 1,401 41 6 0 0 0 0 0 0 0 0 0
1,401 1,412 42 7 0 0 0 0 0 0 0 0 0
1,412 1,423 43 8 0 0 0 0 0 0 0 0 0
1,423 1,434 45 10 0 0 0 0 0 0 0 0 0
1,434 1,445 46 11 0 0 0 0 0 0 0 0 0
1,445 1,456 47 12 0 0 0 0 0 0 0 0 0
1,456 1,467 48 13 0 0 0 0 0 0 0 0 0
1,467 1,478 49 14 0 0 0 0 0 0 0 0 0
1,478 1,489 50 15 0 0 0 0 0 0 0 0 0
1,489 1,500 51 16 0 0 0 0 0 0 0 0 0
1,500 1,511 52 17 0 0 0 0 0 0 0 0 0
1,511 1,522 53 18 0 0 0 0 0 0 0 0 0
1,522 1,533 54 19 0 0 0 0 0 0 0 0 0
1,533 1,544 56 21 0 0 0 0 0 0 0 0 0
1,544 1,555 57 22 0 0 0 0 0 0 0 0 0
1,555 1,566 58 23 0 0 0 0 0 0 0 0 0
1,566 1,577 59 24 0 0 0 0 0 0 0 0 0
1,577 1,588 60 25 0 0 0 0 0 0 0 0 0
1,588 1,599 61 26 0 0 0 0 0 0 0 0 0
1,599 1,610 62 27 0 0 0 0 0 0 0 0 0
1,610 1,621 63 28 0 0 0 0 0 0 0 0 0
1,621 1,632 64 29 0 0 0 0 0 0 0 0 0
1,632 1,643 65 30 0 0 0 0 0 0 0 0 0
1,643 1,654 67 32 0 0 0 0 0 0 0 0 0
1,654 1,665 68 33 0 0 0 0 0 0 0 0 0
1,665 1,676 69 34 0 0 0 0 0 0 0 0 0
1,676 1,687 70 35 0 0 0 0 0 0 0 0 0
1,687 1,698 71 36 1 0 0 0 0 0 0 0 0
1,698 1,709 72 37 2 0 0 0 0 0 0 0 0
1,709 1,720 73 38 3 0 0 0 0 0 0 0 0
1,720 1,731 74 39 4 0 0 0 0 0 0 0 0
1,731 1,742 75 40 5 0 0 0 0 0 0 0 0

MARRIED Persons—MONTHLY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
1,742 1,753 76 41 6 0 0 0 0 0 0 0 0
1,753 1,773 78 43 8 0 0 0 0 0 0 0 0
1,773 1,793 80 45 10 0 0 0 0 0 0 0 0
1,793 1,813 82 47 12 0 0 0 0 0 0 0 0
1,813 1,833 84 49 14 0 0 0 0 0 0 0 0
1,833 1,853 86 51 16 0 0 0 0 0 0 0 0
1,853 1,873 88 53 18 0 0 0 0 0 0 0 0
1,873 1,893 90 55 20 0 0 0 0 0 0 0 0
1,893 1,913 92 57 22 0 0 0 0 0 0 0 0
1,913 1,933 94 59 24 0 0 0 0 0 0 0 0
1,933 1,953 96 61 26 0 0 0 0 0 0 0 0
1,953 1,973 98 63 28 0 0 0 0 0 0 0 0
1,973 1,993 100 65 30 0 0 0 0 0 0 0 0
1,993 2,013 102 67 32 0 0 0 0 0 0 0 0
2,013 2,033 104 69 34 0 0 0 0 0 0 0 0
2,033 2,053 106 71 36 1 0 0 0 0 0 0 0
2,053 2,073 108 73 38 3 0 0 0 0 0 0 0
2,073 2,093 110 75 40 5 0 0 0 0 0 0 0
2,093 2,113 112 77 42 7 0 0 0 0 0 0 0
2,113 2,133 114 79 44 9 0 0 0 0 0 0 0
2,133 2,153 116 81 46 11 0 0 0 0 0 0 0
2,153 2,173 118 83 48 13 0 0 0 0 0 0 0
2,173 2,193 120 85 50 15 0 0 0 0 0 0 0
2,193 2,213 122 87 52 17 0 0 0 0 0 0 0
2,213 2,233 124 89 54 19 0 0 0 0 0 0 0
2,233 2,253 126 91 56 21 0 0 0 0 0 0 0
2,253 2,273 128 93 58 23 0 0 0 0 0 0 0
2,273 2,293 130 95 60 25 0 0 0 0 0 0 0
2,293 2,313 132 97 62 27 0 0 0 0 0 0 0
2,313 2,333 134 99 64 29 0 0 0 0 0 0 0
2,333 2,353 136 101 66 31 0 0 0 0 0 0 0
2,353 2,373 138 103 68 33 0 0 0 0 0 0 0
2,373 2,393 140 105 70 35 0 0 0 0 0 0 0
2,393 2,413 142 107 72 37 2 0 0 0 0 0 0
2,413 2,433 144 109 74 39 4 0 0 0 0 0 0
2,433 2,453 146 111 76 41 6 0 0 0 0 0 0
2,453 2,473 148 113 78 43 8 0 0 0 0 0 0
2,473 2,493 150 115 80 45 10 0 0 0 0 0 0
2,493 2,513 152 117 82 47 12 0 0 0 0 0 0
2,513 2,553 155 120 85 50 15 0 0 0 0 0 0
2,553 2,593 159 124 89 54 19 0 0 0 0 0 0
2,593 2,633 163 128 93 58 23 0 0 0 0 0 0
2,633 2,673 168 132 97 62 27 0 0 0 0 0 0
2,673 2,713 173 136 101 66 31 0 0 0 0 0 0
2,713 2,753 178 140 105 70 35 0 0 0 0 0 0
2,753 2,793 182 144 109 74 39 4 0 0 0 0 0
2,793 2,833 187 148 113 78 43 8 0 0 0 0 0
2,833 2,873 192 152 117 82 47 12 0 0 0 0 0
2,873 2,913 197 156 121 86 51 16 0 0 0 0 0
2,913 2,953 202 160 125 90 55 20 0 0 0 0 0
2,953 2,993 206 164 129 94 59 24 0 0 0 0 0
2,993 3,033 211 169 133 98 63 28 0 0 0 0 0
3,033 3,073 216 174 137 102 67 32 0 0 0 0 0
3,073 3,113 221 179 141 106 71 36 1 0 0 0 0
3,113 3,153 226 184 145 110 75 40 5 0 0 0 0
3,153 3,193 230 188 149 114 79 44 9 0 0 0 0
3,193 3,233 235 193 153 118 83 48 13 0 0 0 0
3,233 3,273 240 198 157 122 87 52 17 0 0 0 0
3,273 3,313 245 203 161 126 91 56 21 0 0 0 0
3,313 3,353 250 208 166 130 95 60 25 0 0 0 0
3,353 3,393 254 212 170 134 99 64 29 0 0 0 0
3,393 3,433 259 217 175 138 103 68 33 0 0 0 0
3,433 3,473 264 222 180 142 107 72 37 2 0 0 0
3,473 3,513 269 227 185 146 111 76 41 6 0 0 0
3,513 3,553 274 232 190 150 115 80 45 10 0 0 0
3,553 3,593 278 236 194 154 119 84 49 14 0 0 0

SINGLE Persons—DAILY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 25 1 0 0 0 0 0 0 0 0 0 0
25 35 2 0 0 0 0 0 0 0 0 0 0
35 45 3 1 0 0 0 0 0 0 0 0 0
45 55 4 2 0 0 0 0 0 0 0 0 0
55 65 5 3 1 0 0 0 0 0 0 0 0
65 75 6 4 2 1 0 0 0 0 0 0 0
75 85 7 5 3 2 0 0 0 0 0 0 0
85 95 8 6 4 3 1 0 0 0 0 0 0
95 105 10 8 6 4 2 0 0 0 0 0 0
105 115 11 9 7 5 3 1 0 0 0 0 0
115 125 12 10 8 6 4 2 1 0 0 0 0
125 135 13 11 9 7 5 3 2 0 0 0 0
135 145 14 12 10 8 7 5 3 1 0 0 0
145 155 16 14 12 10 8 6 4 2 1 0 0
155 165 17 15 13 11 9 7 5 3 2 0 0
165 175 18 16 14 12 10 8 6 4 3 1 0
175 185 20 17 15 13 11 9 7 6 4 2 0
185 195 23 19 16 14 13 11 9 7 5 3 1
195 205 25 21 18 16 14 12 10 8 6 4 2
205 215 27 24 20 17 15 13 11 9 7 5 3
215 225 29 26 22 19 16 14 12 10 8 6 5
225 235 31 28 24 21 17 15 13 12 10 8 6
235 245 34 30 27 23 19 17 15 13 11 9 7
245 255 36 32 29 25 22 18 16 14 12 10 8
255 265 38 35 31 27 24 20 17 15 13 11 9
265 275 40 37 33 30 26 22 19 16 14 12 11
275 285 42 39 35 32 28 25 21 18 16 14 12
285 295 45 41 38 34 30 27 23 20 17 15 13
295 305 47 43 40 36 33 29 26 22 18 16 14
305 315 49 46 42 38 35 31 28 24 21 17 15
315 325 51 48 44 41 37 33 30 26 23 19 17
325 335 53 50 46 43 39 36 32 29 25 21 18
335 345 56 52 49 45 41 38 34 31 27 24 20
345 360 59 55 51 48 44 41 37 34 30 26 23
360 375 62 58 55 51 47 44 40 37 33 30 26
375 390 66 62 58 54 51 47 44 40 37 33 29
390 405 69 66 62 58 54 51 47 43 40 36 33
405 420 73 69 65 61 58 54 50 47 43 40 36
420 435 77 73 69 65 61 57 54 50 46 43 39
435 450 80 76 73 69 65 61 57 53 50 46 43
450 465 84 80 76 72 68 65 61 57 53 50 46
465 480 87 84 80 76 72 68 64 60 56 53 49
480 495 91 87 83 79 76 72 68 64 60 56 53
495 510 95 91 87 83 79 75 71 68 64 60 56
510 525 98 94 91 87 83 79 75 71 67 63 60
525 540 102 98 94 90 86 83 79 75 71 67 63
540 555 105 102 98 94 90 86 82 78 74 71 67
555 570 109 105 101 97 94 90 86 82 78 74 70
570 585 113 109 105 101 97 93 89 86 82 78 74
585 600 116 112 109 105 101 97 93 89 85 81 78
600 615 120 116 112 108 104 101 97 93 89 85 81
615 630 123 120 116 112 108 104 100 96 92 89 85
630 645 127 123 119 115 112 108 104 100 96 92 88
645 660 132 127 123 119 115 111 107 104 100 96 92
660 675 137 132 127 123 119 115 111 107 103 99 96
675 690 142 137 132 126 122 119 115 111 107 103 99
690 705 147 141 136 131 126 122 118 114 110 107 103
705 720 151 146 141 136 131 126 122 118 114 110 106
720 735 156 151 146 141 136 130 125 122 118 114 110
735 750 161 156 151 146 140 135 130 125 121 117 114
750 765 166 161 156 150 145 140 135 130 125 121 117
765 780 171 165 160 155 150 145 140 134 129 125 121
780 795 175 170 165 160 155 150 144 139 134 129 124
795 810 180 175 170 165 160 154 149 144 139 134 129
810 825 186 180 175 170 164 159 154 149 144 139 133
825 840 191 185 180 174 169 164 159 154 149 143 138
840 855 196 190 185 179 174 169 164 158 153 148 143
855 870 201 196 190 184 179 174 168 163 158 153 148
870 885 207 201 195 190 184 178 173 168 163 158 153

SINGLE Persons—DAILY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
885 900 212 206 201 195 189 184 178 173 168 163 157
900 915 217 211 206 200 194 189 183 178 173 167 162
915 930 222 217 211 205 200 194 188 183 177 172 167
930 945 228 222 216 211 205 199 194 188 182 177 172
945 960 233 227 222 216 210 205 199 193 188 182 177
960 975 238 232 227 221 215 210 204 199 193 187 182
975 990 243 238 232 226 221 215 209 204 198 192 187
990 1,005 249 243 237 232 226 220 215 209 203 198 192
1,005 1,020 254 248 243 237 231 226 220 214 209 203 197
1,020 1,035 259 253 248 242 236 231 225 220 214 208 203
1,035 1,050 264 259 253 247 242 236 230 225 219 213 208
1,050 1,065 270 264 258 253 247 241 236 230 224 219 213
1,065 1,080 275 269 264 258 252 247 241 235 230 224 218
1,080 1,095 280 274 269 263 257 252 246 241 235 229 224
1,095 1,110 285 280 274 268 263 257 251 246 240 234 229
1,110 1,125 291 285 279 274 268 262 257 251 245 240 234
1,125 1,140 296 290 285 279 273 268 262 256 251 245 239
1,140 1,155 301 295 290 284 278 273 267 262 256 250 245
1,155 1,170 306 301 295 289 284 278 272 267 261 255 250
1,170 1,185 312 306 300 295 289 283 278 272 266 261 255
1,185 1,200 317 311 306 300 294 289 283 277 272 266 260
1,200 1,215 322 316 311 305 299 294 288 283 277 271 266
1,215 1,230 327 322 316 310 305 299 293 288 282 276 271
1,230 1,245 333 327 321 316 310 304 299 293 287 282 276
1,245 1,260 338 332 327 321 315 310 304 298 293 287 281
1,260 1,275 343 337 332 326 320 315 309 304 298 292 287
1,275 1,290 348 343 337 331 326 320 314 309 303 297 292
1,290 1,305 354 348 342 337 331 325 320 314 308 303 297
1,305 1,320 359 353 348 342 336 331 325 319 314 308 302
1,320 1,335 364 358 353 347 341 336 330 325 319 313 308
1,335 1,350 369 364 358 352 347 341 335 330 324 318 313
1,350 1,365 375 369 363 358 352 346 341 335 329 324 318
1,365 1,380 380 374 369 363 357 352 346 340 335 329 323
1,380 1,395 385 379 374 368 362 357 351 346 340 334 329
1,395 1,410 390 385 379 373 368 362 356 351 345 339 334
1,410 1,425 396 390 384 379 373 367 362 356 350 345 339
1,425 1,440 401 395 390 384 378 373 367 361 356 350 344
1,440 1,455 406 400 395 389 383 378 372 367 361 355 350
1,455 1,470 411 406 400 394 389 383 377 372 366 360 355
1,470 1,485 417 411 405 400 394 388 383 377 371 366 360
1,485 1,500 422 416 411 405 399 394 388 382 377 371 365
1,500 1,515 427 421 416 410 404 399 393 388 382 376 371
1,515 1,530 432 427 421 415 410 404 398 393 387 381 376
1,530 1,545 438 432 426 421 415 409 404 398 392 387 381
1,545 1,560 443 437 432 426 420 415 409 403 398 392 386
1,560 1,575 448 442 437 431 425 420 414 409 403 397 392
1,575 1,590 453 448 442 436 431 425 419 414 408 402 397
1,590 1,605 459 453 447 442 436 430 425 419 413 408 402
1,605 1,620 464 458 453 447 441 436 430 424 419 413 407
1,620 1,635 469 463 458 452 446 441 435 430 424 418 413
1,635 1,650 474 469 463 457 452 446 440 435 429 423 418
1,650 1,665 480 474 468 463 457 451 446 440 434 429 423
1,665 1,680 485 479 474 468 462 457 451 445 440 434 428
1,680 1,695 490 484 479 473 467 462 456 451 445 439 434
1,695 1,710 495 490 484 478 473 467 461 456 450 444 439
1,710 1,725 501 495 489 484 478 472 467 461 455 450 444
1,725 1,740 506 500 495 489 483 478 472 466 461 455 449
1,740 1,755 511 505 500 494 488 483 477 472 466 460 455
1,755 1,770 516 511 505 499 494 488 482 477 471 465 460
1,770 1,785 522 516 510 505 499 493 488 482 476 471 465
1,785 1,800 527 521 516 510 504 499 493 487 482 476 470
1,800 1,815 532 526 521 515 509 504 498 493 487 481 476
1,815 1,830 537 532 526 520 515 509 503 498 492 486 481
1,830 1,845 543 537 531 526 520 514 509 503 497 492 486
1,845 1,860 548 542 537 531 525 520 514 508 503 497 491
1,860 1,862 551 545 540 534 528 523 517 511 506 500 494

MARRIED Persons—DAILY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
$ 0 $46 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 56 1 0 0 0 0 0 0 0 0 0 0
56 66 2 0 0 0 0 0 0 0 0 0 0
66 76 3 1 0 0 0 0 0 0 0 0 0
76 86 4 2 0 0 0 0 0 0 0 0 0
86 96 5 3 1 0 0 0 0 0 0 0 0
96 106 6 4 2 1 0 0 0 0 0 0 0
106 116 7 5 3 2 0 0 0 0 0 0 0
116 126 8 6 4 3 1 0 0 0 0 0 0
126 136 9 7 5 4 2 0 0 0 0 0 0
136 146 10 8 6 5 3 1 0 0 0 0 0
146 156 11 9 7 6 4 2 1 0 0 0 0
156 166 12 10 9 7 5 3 2 0 0 0 0
166 176 14 12 10 8 6 4 3 1 0 0 0
176 186 15 13 11 9 7 5 4 2 1 0 0
186 196 16 14 12 10 8 6 5 3 2 0 0
196 206 17 15 13 11 9 7 6 4 3 1 0
206 216 18 16 15 13 11 9 7 5 4 2 0
216 226 20 18 16 14 12 10 8 6 5 3 1
226 236 21 19 17 15 13 11 9 7 6 4 2
236 246 22 20 18 16 14 12 10 8 7 5 3
246 256 23 21 19 17 15 13 12 10 8 6 4
256 266 24 22 21 19 17 15 13 11 9 7 5
266 276 26 24 22 20 18 16 14 12 10 8 6
276 286 27 25 23 21 19 17 15 13 11 9 7
286 296 28 26 24 22 20 18 16 14 12 11 9
296 306 29 27 25 23 21 19 18 16 14 12 10
306 316 30 28 27 25 23 21 19 17 15 13 11
316 326 32 30 28 26 24 22 20 18 16 14 12
326 336 33 31 29 27 25 23 21 19 17 15 13
336 346 34 32 30 28 26 24 22 20 18 17 15
346 361 36 34 32 30 28 26 24 22 20 18 16
361 376 39 36 33 31 30 28 26 24 22 20 18
376 391 43 39 35 33 31 29 27 26 24 22 20
391 406 46 42 39 35 33 31 29 27 25 23 21
406 421 49 46 42 38 35 33 31 29 27 25 23
421 436 52 49 45 42 38 35 33 31 29 27 25
436 451 56 52 49 45 42 38 35 33 31 29 27
451 466 59 55 52 48 45 41 38 35 33 31 29
466 481 62 59 55 52 48 45 41 37 34 32 30
481 496 66 62 59 55 51 48 44 41 37 34 32
496 511 69 65 62 58 55 51 48 44 40 37 34
511 526 72 69 65 62 58 54 51 47 44 40 37
526 541 76 72 68 65 61 58 54 51 47 44 40
541 556 79 75 72 68 65 61 58 54 50 47 43
556 571 82 79 75 71 68 64 61 57 54 50 47
571 586 85 82 78 75 71 68 64 61 57 53 50
586 601 89 85 82 78 75 71 67 64 60 57 53
601 616 92 88 85 81 78 74 71 67 64 60 56
616 631 95 92 88 85 81 78 74 70 67 63 60
631 646 99 95 92 88 84 81 77 74 70 67 63
646 661 102 98 95 91 88 84 81 77 73 70 66
661 676 105 102 98 95 91 87 84 80 77 73 70
676 691 109 105 101 98 94 91 87 84 80 77 73
691 706 112 108 105 101 98 94 91 87 83 80 76
706 721 116 112 108 104 101 97 94 90 87 83 80
721 736 119 115 111 108 104 101 97 94 90 86 83
736 751 123 119 115 111 108 104 100 97 93 90 86
751 766 126 122 119 115 111 107 104 100 97 93 89
766 781 130 126 122 118 114 111 107 103 100 96 93
781 796 134 130 126 122 118 114 110 107 103 100 96
796 811 137 133 129 126 122 118 114 110 106 103 99
811 826 141 137 133 129 125 121 117 114 110 106 103
826 841 144 140 137 133 129 125 121 117 113 110 106
841 856 148 144 140 136 132 129 125 121 117 113 109
856 871 152 148 144 140 136 132 128 124 121 117 113
871 886 155 151 147 144 140 136 132 128 124 120 116
886 901 159 155 151 147 143 139 135 132 128 124 120
901 916 162 158 155 151 147 143 139 135 131 127 124
916 931 166 162 158 154 150 147 143 139 135 131 127

MARRIED Persons—DAILY Payroll Period
At least But less 0 1 2 3 4 5 6 7 8 9 10
than
931 946 170 166 162 158 154 150 146 142 139 135 131
946 961 173 169 165 162 158 154 150 146 142 138 134
961 976 177 173 169 165 161 157 153 150 146 142 138
976 991 180 176 173 169 165 161 157 153 149 145 142
991 1,006 184 180 176 172 168 165 161 157 153 149 145
1,006 1,021 188 184 180 176 172 168 164 160 157 153 149
1,021 1,036 191 187 183 180 176 172 168 164 160 156 152
1,036 1,051 195 191 187 183 179 175 171 168 164 160 156
1,051 1,066 198 194 191 187 183 179 175 171 167 163 160
1,066 1,081 202 198 194 190 186 183 179 175 171 167 163
1,081 1,096 206 202 198 194 190 186 182 178 175 171 167
1,096 1,111 209 205 201 198 194 190 186 182 178 174 170
1,111 1,126 213 209 205 201 197 193 189 186 182 178 174
1,126 1,141 216 212 209 205 201 197 193 189 185 181 178
1,141 1,156 220 216 212 208 204 201 197 193 189 185 181
1,156 1,171 224 220 216 212 208 204 200 196 193 189 185
1,171 1,186 227 223 219 216 212 208 204 200 196 192 188
1,186 1,201 231 227 223 219 215 211 207 204 200 196 192
1,201 1,216 234 230 227 223 219 215 211 207 203 199 196
1,216 1,231 238 234 230 226 222 219 215 211 207 203 199
1,231 1,246 242 238 234 230 226 222 218 214 211 207 203
1,246 1,261 245 241 237 234 230 226 222 218 214 210 206
1,261 1,276 249 245 241 237 233 229 225 222 218 214 210
1,276 1,291 252 248 245 241 237 233 229 225 221 217 214
1,291 1,306 257 252 248 244 240 237 233 229 225 221 217
1,306 1,321 262 257 252 248 244 240 236 232 229 225 221
1,321 1,336 267 262 257 252 248 244 240 236 232 228 224
1,336 1,351 272 267 261 256 251 247 243 240 236 232 228
1,351 1,366 276 271 266 261 256 251 247 243 239 235 232
1,366 1,381 281 276 271 266 261 255 251 247 243 239 235
1,381 1,396 286 281 276 271 265 260 255 250 247 243 239
1,396 1,411 291 286 281 275 270 265 260 255 250 246 242
1,411 1,426 296 291 285 280 275 270 265 259 254 250 246
1,426 1,441 300 295 290 285 280 275 269 264 259 254 250
1,441 1,456 305 300 295 290 285 279 274 269 264 259 254
1,456 1,471 310 305 300 295 289 284 279 274 269 264 258
1,471 1,486 315 310 305 299 294 289 284 279 274 268 263
1,486 1,501 320 315 309 304 299 294 289 283 278 273 268
1,501 1,516 324 319 314 309 304 299 293 288 283 278 273
1,516 1,531 329 324 319 314 309 303 298 293 288 283 278
1,531 1,546 334 329 324 319 313 308 303 298 293 288 282
1,546 1,561 339 334 329 323 318 313 308 303 298 292 287
1,561 1,576 344 339 333 328 323 318 313 307 302 297 292
1,576 1,591 348 343 338 333 328 323 317 312 307 302 297
1,591 1,606 353 348 343 338 333 327 322 317 312 307 302
1,606 1,621 358 353 348 343 337 332 327 322 317 312 306
1,621 1,636 363 358 353 347 342 337 332 327 322 316 311
1,636 1,651 369 363 357 352 347 342 337 331 326 321 316
1,651 1,666 374 368 362 357 352 347 341 336 331 326 321
1,666 1,681 379 373 368 362 357 351 346 341 336 331 326
1,681 1,696 384 379 373 367 362 356 351 346 341 336 330
1,696 1,711 390 384 378 373 367 361 356 351 346 340 335
1,711 1,726 395 389 383 378 372 367 361 355 350 345 340
1,726 1,741 400 394 389 383 377 372 366 360 355 350 345
1,741 1,756 405 400 394 388 383 377 371 366 360 355 350
1,756 1,771 411 405 399 394 388 382 377 371 365 360 354
1,771 1,786 416 410 404 399 393 388 382 376 371 365 359
1,786 1,801 421 415 410 404 398 393 387 381 376 370 364
1,801 1,816 426 421 415 409 404 398 392 387 381 375 370
1,816 1,831 432 426 420 415 409 403 398 392 386 381 375
1,831 1,846 437 431 425 420 414 409 403 397 392 386 380
1,846 1,861 442 436 431 425 419 414 408 402 397 391 385
1,861 1,876 447 442 436 430 425 419 413 408 402 396 391
1,876 1,891 453 447 441 436 430 424 419 413 407 402 396
1,891 1,906 458 452 446 441 435 430 424 418 413 407 401
1,906 1,908 461 455 449 444 438 432 427 421 416 410 404

IRS.gov/Payments to make a payment using any of the
How To Get Tax Help following options.
• Debit or credit card: Choose an approved payment
If you have questions about a tax issue, need help prepar- processor to pay online, by phone, and by mobile de-
ing your tax return, or want to download free publications, vice.
forms, or instructions, go to IRS.gov and find resources • Electronic Funds Withdrawal: Offered only when fil-
that can help you right away. ing your federal taxes using tax return preparation
software or through a tax professional.
Tax reform. Major tax reform legislation impacting indi-
viduals, businesses, and tax-exempt entities was enacted • Electronic Federal Tax Payment System: Best op-
in the Tax Cuts and Jobs Act on December 22, 2017. Go tion for businesses. Enrollment is required.
to IRS.gov/TaxReform for information and updates on • Check or money order: Mail your payment to the ad-
how this legislation affects your taxes. dress listed on the notice or instructions.
Preparing and filing your tax return. Go to IRS.gov/ • Cash: You may be able to pay your taxes with cash at
EmploymentEfile for more information on filing your em- a participating retail store.
ployment tax returns electronically.
What if I can’t pay now? Go to IRS.gov/Payments for
Getting answers to your tax questions. On more information about your options.
IRS.gov, get answers to your tax questions any-
time, anywhere. • Apply for an online payment agreement (IRS.gov/
OPA) to meet your tax obligation in monthly install-
• Go to IRS.gov/Help for a variety of tools that will help ments if you can’t pay your taxes in full today. Once
you get answers to some of the most common tax you complete the online process, you will receive im-
questions. mediate notification of whether your agreement has
• You may also be able to access tax law information in been approved.
your electronic filing software. • Use the Offer in Compromise Pre-Qualifier (IRS.gov/
OIC) to see if you can settle your tax debt for less than
Getting tax forms and publications. Go to IRS.gov/ the full amount you owe.
Forms to view, download, or print most of the forms and
Understanding an IRS notice or letter. Go to IRS.gov/
publications you may need. You can also download and
Notices to find additional information about responding to
view popular tax publications and instructions (including
an IRS notice or letter.
Pub. 15) on mobile devices as an eBook at no charge. Or
you can go to IRS.gov/OrderForms to place an order and Contacting your local IRS office. Keep in mind, many
have forms mailed to you within 10 business days. questions can be answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go to IRS.gov/
Getting a transcript or copy of a return. You can get
LetUsHelp for the topics people ask about most. If you still
a copy of your tax transcript or a copy of your return by
need help, IRS TACs provide tax help when a tax issue
calling 800-829-4933 or by mailing Form 4506-T (tran-
can’t be handled online or by phone. All TACs now pro-
script request) or Form 4506 (copy of return) to the IRS.
vide service by appointment so you’ll know in advance
Resolving tax-related identity theft issues. that you can get the service you need without long wait
times. Before you visit, go to IRS.gov/TACLocator to find
• The IRS doesn’t initiate contact with taxpayers by the nearest TAC, check hours, available services, and ap-
email or telephone to request personal or financial in- pointment options. Or, on the IRS2Go app, under the Stay
formation. This includes any type of electronic com- Connected tab, choose the Contact Us option and click on
munication, such as text messages and social media “Local Offices.”
channels.
• Go to IRS.gov/IDProtection for information. Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations
• If your EIN has been lost or stolen or you suspect for individuals, small businesses, and tax professionals.
you’re a victim of tax-related identity theft, visit
IRS.gov/IdentityTheft to learn what steps you should Getting tax information in other languages. For tax-
take. payers whose native language isn’t English, we have the
following resources available. Taxpayers can find informa-
Making a tax payment. The IRS uses the latest encryp- tion on IRS.gov in the following languages.
tion technology to ensure your electronic payments are
safe and secure. You can make electronic payments on- • Spanish (IRS.gov/Spanish).
line, by phone, and from a mobile device using the • Chinese (IRS.gov/Chinese).
IRS2Go app. Paying electronically is quick, easy, and
faster than mailing in a check or money order. Go to • Vietnamese (IRS.gov/Vietnamese).
• Korean (IRS.gov/Korean).

• Russian (IRS.gov/Russian). everything possible to resolve your issue. TAS can help
The IRS TACs provide over-the-phone interpreter serv- you if:
ice in over 170 languages, and the service is available • Your problem is causing financial difficulty for you,
free to taxpayers. your family, or your business;
• You face (or your business is facing) an immediate
The Taxpayer Advocate Service (TAS) threat of adverse action; or
Is Here To Help You • You’ve tried repeatedly to contact the IRS but no one
What is TAS? has responded, or the IRS hasn’t responded by the
date promised.
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is How Can You Reach TAS?
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill TAS has offices in every state, the District of Columbia,
of Rights. and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
How Can You Learn About Your Taxpayer Contact-Us. You can also call them at 877-777-4778.
Rights?
How Else Does TAS Help Taxpayers?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to TAS works to resolve large-scale problems that affect
TaxpayerAdvocate.IRS.gov to help you understand what many taxpayers. If you know of one of these broad issues,
these rights mean to you and how they apply. These are please report it to them at IRS.gov/SAMS.
your rights. Know them. Use them.
TAS also has a website, Tax Reform Changes, which
shows you how the new tax law may change your future
What Can TAS Do For You? tax filings and helps you plan for these changes. The in-
TAS can help you resolve problems that you can’t resolve formation is categorized by tax topic in the order of the
with the IRS. And their service is free. If you qualify for IRS Form 1040. Go to TaxChanges.us for more informa-
their assistance, you will be assigned to one advocate tion.
who will work with you throughout the process and will do

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.
Recordkeeping 6
Reimbursements 15
A H Repayments, wages 35
Accuracy of deposits rule 28 Health insurance plans 16 Reporting agent 43
Additional Medicare Tax 24, 34 Health savings accounts (HSAs) 16
Adjustments 33 Hiring new employees 4
Aliens, nonresident 21, 24 Household employees 31
Allocated tips 18 S
Archer MSAs 16 Seasonal employers 31
Assistance (See Tax help) Semiweekly deposit schedule 26
I Severance payments 3
Identity protection services 17 Sick pay 17
Identity theft 68 Social security and Medicare taxes 23
B Income tax withholding 20, 44 Social security number, employee 13
Backup withholding 6 Information returns 5 Spouse 12
Business expenses, employee 15 International social security Standard mileage rate 15
agreements 24 Statutory employees 11
Statutory nonemployees 11
Successor employer 24, 36
C Supplemental wages 19
Calendar 8 L
Certified professional employer Long-term care insurance 16
organizations (CPEOs) 2, 44 Lookback period 25
Change of business address or T
responsible party 7 Tax help 68
COBRA premium assistance credit 10 Telephone help 7
Correcting employment taxes 34 M Third-party payer arrangements 43
Correcting errors (prior period Meals and lodging 16 Third-party sick pay tax adjustment 33
adjustments) 34 Medicaid waiver payments 3 Tip rate determination agreement 18
Medical care 16 Tip rate determination and education
Medical savings accounts 16 program 18
Medicare tax 23 Tips 18, 20
D Mileage 15 Trust fund recovery penalty 30
Delivery services, private 7 Monthly deposit schedule 26
Depositing taxes: Motion picture project employers 24
Penalties 29 Moving expense reimbursement 2
Rules 25 U
Differential wage payments 16 Unemployment tax, federal 35
Disaster tax relief 2
N
New employees 4
Noncash wages 15 V
E Nonemployee compensation 6 Vacation pay 20
E-file 31
Election worker 10
Electronic 28
Electronic deposit requirement 28 O W
Electronic Federal Tax Payment System Outsourcing payroll duties 2 Wage repayments 35
(EFTPS) 28 Wages defined 14
Electronic filing 4, 31 Wages not paid in money 15
Withholding:
Eligibility for employment 4
Employees defined 11
P Backup 6
Employer identification number (EIN) 11 Part-time workers 24 Certificate 20
Employer responsibilities 5 Payroll period 20 Exemption 21
Payroll service provider (PSP) 43 Fringe benefits 17
Penalties 29, 31 Income tax 20
Private delivery services (PDSs) 7 Levies 23
F Publications (See Tax help) Nonresident aliens 24
Family employees 13 Pensions and annuities 6
Final return 32 Percentage method 44
Foreign persons treated as American
employers 24
Q Social security and Medicare taxes 23
Table instructions 44
Form 944 30 Qualified small business payroll tax
credit for increasing research Tips 20
Fringe benefits 16 Wage bracket method 44
FUTA tax 35 activities 2
R Z
G Reconciling Forms W-2 and Forms 941 or Zero wage return 5
Government employers 9
Form 944 32

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Department of the Treasury Contents

Internal Revenue Service

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

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

For use in 2019 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Dec 17, 2018

Page 2 Publication 15 (2019)

Publication 15 (2019) Page 3

Electronic Filing and Payment Hiring New Employees

Page 4 Publication 15 (2019)

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plans), section 404(k) distributions from an employee

Page 6 Publication 15 (2019)

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Before December 1 Internal Revenue Service

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Statutory nonemployees. Direct sellers, qualified real

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Child employed by parents. Payments for the services

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Reporting tips. Report tips and any collected and un-

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Page 24 Publication 15 (2019)

Lookback period. If you’re a Form 941 filer, your de-

Publication 15 (2019) Page 25

Semiweekly deposit period spanning two quarters

Page 26 Publication 15 (2019)

Legal holiday. The term “legal holiday” means any legal

Example of Monthly and Semiweekly • October 14—Columbus Day

Rose Co. reported Form 941 taxes as follows:

Publication 15 (2019) Page 27

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Page 30 Publication 15 (2019)

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Exceptions to interest-free corrections of employ-

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