(Supplement to Pub. 15, Employer’s Tax Guide)

For use in 2018

Publication 15-A – Introductory Material

Future Developments

For the latest information about developments related to Pub. 15-A, such as legislation enacted after it was published, go to IRS.gov/Pub15A.

What’s New

2018 federal income tax withholding. This publication includes the 2018 Formula Tables for Percentage Method Withholding; Wage Bracket Percentage Method Tables; Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables; and Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members. The 2018 withholding tables incorporate changes to the individual tax rates based on tax legislation enacted on December 22, 2017 (P.L. 115-97). The new withholding tables are designed to work with the Forms W-4, Employee’s Withholding Allowance Certificate, that your employees previously gave you. For more information about the 2018 Form W-4, see What’s New in Pub. 15.

Withholding allowance. The 2018 amount for one withholding allowance on an annual basis is $4,150.

Moving expense reimbursements. Section 11048 of P.L. 115-97 suspends the exclusion for qualified moving expense reimbursements from your employee’s income for tax years beginning after December 31, 2017, and before January 1, 2026. However, the exclusion is still available in the case of a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station. The exclusion applies only to reimbursement of moving expenses that the member could deduct if he or she had paid or incurred them without reimbursement. See Moving Expenses in Pub. 3, Armed Forces’ Tax Guide, for the definition of what constitutes a permanent change of station and to learn which moving expenses are deductible.

Employee achievement awards. Section 13310 of P.L. 115-97 defines items that aren’t tangible personal property for purposes of employee achievement awards. Tangible personal property doesn’t include cash, gift cards, and other nontangible personal property. See Employee Achievement Awards in section 5.

New section 83(i) election. Section 13603 of P.L. 115-97 added new section 83(i) to the Internal Revenue Code. Under section 83(i), qualified employees who are granted stock options or restricted stock units (RSUs) and who later receive stock upon exercise of the option or upon settlement of the RSU (qualified stock) may elect to defer the recognition of income for up to 5 years if certain requirements are met. An arrangement under which an employee may receive qualified stock (as defined in section 83(i)(2)) isn’t treated as a nonqualified deferred compensation (NQDC) plan with respect to such employee solely because of such employee’s election, or ability to make an election, to defer recognition of income under section 83(i).

Social security and Medicare tax for 2018. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2017. The social security wage base limit is $128,400.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2017. There is no wage base limit for Medicare tax.Social security and Medicare taxes apply to the wages of household workers you pay $2,100 or more in cash wages in 2018. Social security and Medicare taxes apply to election workers who are paid $1,800 or more in cash or an equivalent form of compensation.

Disaster tax relief. Disaster tax relief was enacted for those impacted by Hurricane Harvey, Irma, or Maria. Additionally, the IRS has provided special relief designed to support employer leave-based donation programs to aid the victims of these hurricanes and to aid the victims of the California wildfires that began October 8, 2017. For more information about disaster relief, including the treatment of amounts paid to qualified tax-exempt organizations under employer leave-based donation programs, see Pub. 976.

Reminders

Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2020. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to IRS.gov/WOTC.

Certification program for professional employer organizations. The Tax Increase Prevention Act of 2014 required the IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. For more information, go to IRS.gov/CPEO. Also, see Revenue Procedure 2017–14, 2017-3 I.R.B. 426, available at IRS.gov/irb/2017-03_IRB#RP-2017-14.

Form 8922 replaced the “Third-Party Sick Pay Recap” Form W-2. Form 8922 replaces the “Third-Party Sick Pay Recap” previously done on Form W-2. For more information, see Form 8922, Third-Party Sick Pay Recap in section 6.

COBRA premium assistance credit. Effective for tax periods beginning after December 31, 2013, the credit for COBRA premium assistance payments can’t be claimed on Form 941, Employer’s QUARTERLY Federal Tax Return (or Form 944, Employer’s ANNUAL Federal Tax Return). Instead, after filing your Form 941 (or Form 944), file Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund (or Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund) to claim the COBRA premium assistance credit. Filing a Form 941-X (or Form 944-X) before filing a Form 941 (or Form 944) for the return period may result in errors or delays in processing your Form 941-X (or Form 944-X). For more information, see the Instructions for Form 941 (or the Instructions for Form 944) or go to IRS.gov/COBRACredit.

No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States. Disability payments (including Social Security Disability Insurance (SSDI) payments) for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) aren’t included in income. Because federal income tax withholding is only required when a payment is includable in income, no federal income tax should be withheld from these payments.

Definition of marriage. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of legal residence. Two individuals who enter into a relationship that is denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of legal residence. Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t denominated as a marriage under the law of the state, possession, or territory of the United States where such relationship was entered into aren’t lawfully married for federal tax purposes, regardless of legal residence.

Outsourcing payroll tax duties. Generally, you’re responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDutiesfor helpful information on this topic.If a CPEO pays wages and other compensation to an individual performing services for you, and the services are covered by a contract described in section 7705(e)(2) between you and the CPEO (CPEO contract), then the CPEO is generally treated as the employer, but only for wages and other compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a CPEO contract, a customer may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed or wages and other compensation paid by the CPEO to such employees.

You must receive written notice from the IRS to file Form 944. If you’ve been filing Forms 941 (or Forms 941-SS, Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944.

Employers can request to file Forms 941 instead of Form 944. If you received notice from the IRS to file Form 944 but would like to file Forms 941 instead, you must contact the IRS during the first calendar quarter of the tax year to request to file Forms 941. You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. For more information on requesting to file Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944.

Aggregate Form 941 filers. Agents and CPEOs must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Aggregate Forms 941 are filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS. Aggregate Forms 941 are also filed by CPEOs approved by the IRS under section 7705. CPEOs file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that they’ve started or ended a service contract with a client or customer.

Aggregate Form 940 filers. Agents and CPEOs must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Aggregate Forms 940 are filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Aggregate Forms 940 are also filed by CPEOs approved by the IRS under section 7705. CPEOs file Form 8973 to notify the IRS that they’ve started or ended a service contract with a client or customer.

Federal tax deposits must be made by electronic funds transfer (EFT). You must use EFT to make all federal tax deposits. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). If you don’t want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.For more information on making federal tax deposits, see How To Deposit in Pub. 15. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov, or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966.

Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier.Spend less time and worry on taxes and more time running your business. Use e-file and EFTPS to your benefit.

For e-file, go to gov/EmploymentEfilefor additional information. A fee may be charged to file electronically.
For EFTPS, go to govor call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD).

Electronic submission of Forms W-4, W-4P, W-4S, and W-4V. You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee.

Form W-4, Employee’s Withholding Allowance Certificate.
Form W-4P, Withholding Certificate for Pension or Annuity Payments.
Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
Form W-4V, Voluntary Withholding Request.

For each form that you establish an electronic submission system for, you must meet each of the following five requirements.

The electronic system must ensure that the information received by the payer is the information sent by the payee. The system must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form.
The electronic system must provide exactly the same information as the paper form. To allow employees to claim exemption from federal income tax withholding for 2018, employers may make alterations to their electronic systems to substantially conform to the special procedures discussed in Notice 2018-14.
The electronic submission must be signed with an electronic signature by the payee whose name is on the form. The electronic signature must be the final entry in the submission.
Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer’s knowledge, the electronic form was submitted by the named payee. The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4.
You must also meet all recordkeeping requirements that apply to the paper forms.

For more information, see:

Regulations sections 31.3402(f)(5)-1(c) (for Form W-4), and
Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at gov/pub/irs-irbs/irb99-04.pdf.

Additional employment tax information. Go to IRS.gov/EmploymentTaxes for additional employment tax information.

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

Help for people with disabilities. You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any employment tax questions. You may also use this number for assistance with unresolved tax problems.

Furnishing Form W-2 to employees electronically. You may set up a system to furnish Form W-2 electronically to employees. Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. You may not send a Form W-2 electronically to any employee who doesn’t consent or who has revoked consent previously provided.To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees.

The employee must be informed that he or she will receive a paper Form W-2 if consent isn’t given to receive it electronically.
The employee must be informed of the scope and duration of the consent.
The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically.
The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. The employee must also be notified that the withdrawn consent doesn’t apply to the previously issued Forms W-2.
The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment).
The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2.
The employer must notify the employee of any changes to the employer’s contact information.

You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. For more information on furnishing Form W-2 to employees electronically, see Regulations section 31.6051-1(j).

Pub. 5146 explains employment tax examinations and appeal rights. Pub. 5146 provides employers with information on how the IRS selects employment tax returns to be examined, what happens during an exam, and what options an employer has in responding to the results of an exam, including how to appeal the results. Pub. 5146 also includes information on worker classification issues and tip exams.

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

Introduction

This publication supplements Pub. 15. It contains specialized and detailed employment tax information supplementing the basic information provided in Pub. 15. This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Pub. 15-B contains information about the employment tax treatment of various types of noncash compensation.

Ordering forms and publications.

Go to IRS.gov/Forms to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Useful Items – You may want to see:

Publication

15-BEmployer’s Tax Guide to Fringe Benefits
505Tax Withholding and Estimated Tax
515Withholding of Tax on Nonresident Aliens and Foreign Entities
583Starting a Business and Keeping Records
1635Employer Identification Number: Understanding Your EIN

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments from IRS.gov/FormComments.

Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above address.

Publication 15-A – Main Content

1. Who Are Employees?

Before you can know how to treat payments that you make to workers for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be:

An independent contractor,
A common-law employee,
A statutory employee, or
A statutory nonemployee.

This discussion explains these four categories. A later discussion, Employee or Independent Contractor in section 2, points out the differences between an independent contractor and an employee and gives examples from various types of occupations.

If an individual who works for you isn’t an employee under the common-law rules (see section 2), you generally don’t have to withhold federal income tax from that individual’s pay. However, in some cases you may be required to withhold under the backup withholding requirements on these payments. See Pub. 15 for information on backup withholding.

Independent Contractors

People such as doctors, veterinarians, and auctioneers who follow an independent trade, business, or profession in which they offer their services to the public, are generally not employees. However, whether such people are employees or independent contractors depends on the facts in each case. The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result.

Common-Law Employees

Under common-law rules, anyone who performs services for you is generally your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. For a discussion of facts that indicate whether an individual providing services is an independent contractor or employee, see section 2.

If you have an employer-employee relationship, it makes no difference how it is labeled. The substance of the relationship, not the label, governs the worker’s status. It doesn’t matter whether the individual is employed full time or part time.

For employment tax purposes, no distinction is made between classes of employees. Superintendents, managers, and other supervisory personnel are all employees. An officer of a corporation is generally an employee; however, an officer who performs no services or only minor services, and neither receives nor is entitled to receive any pay, isn’t considered an employee. A director of a corporation isn’t an employee with respect to services performed as a director.

You generally have to withhold and pay income, social security, and Medicare taxes on wages that you pay to common-law employees. However, the wages of certain employees may be exempt from one or more of these taxes. See Employees of Exempt Organizations (section 3) and Religious Exemptions and Special Rules for Ministers(section 4).

Additional information.

For more information about the treatment of special types of employment, the treatment of special types of payments, and similar subjects, see Pub. 15 or Pub. 51, Agricultural Employer’s Tax Guide.

Statutory Employees

If workers are independent contractors under the common law rules, such workers may nevertheless be treated as employees by statute, (also known as “statutory employees”) for certain employment tax purposes. This would happen if they fall within any one of the following four categories and meet the three conditions described next under Social security and Medicare taxes .

A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.
A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.
A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer’s business operation. The work performed for you must be the salesperson’s principal business activity. See Salesperson in section 2.

Social security and Medicare taxes.

You must withhold social security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply.

The service contract states or implies that substantially all the services are to be performed personally by them.
They don’t have a substantial investment in the equipment and property used to perform the services (other than an investment in facilities for transportation, such as a car or truck).
The services are performed on a continuing basis for the same payer.

Federal unemployment (FUTA) tax.

For FUTA tax (the unemployment tax paid under the Federal Unemployment Tax Act), the term “employee” means the same as it does for social security and Medicare taxes, except that it doesn’t include statutory employees defined in categories 2 and 3 above. Any individual who is a statutory employee described under category 1 or 4 above, is also an employee for FUTA tax purposes and subject to FUTA tax.

Income tax.

Don’t withhold federal income tax from the wages of statutory employees.

Reporting payments to statutory employees.

Furnish Form W-2 to a statutory employee, and check “Statutory employee” in box 13. Show your payments to the employee as “other compensation” in box 1. Also, show social security wages in box 3, social security tax withheld in box 4, Medicare wages in box 5, and Medicare tax withheld in box 6. The statutory employee can deduct his or her trade or business expenses from the payments shown on Form W-2. He or she reports earnings as a statutory employee on line 1 of Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. A statutory employee’s business expenses are deductible on Schedule C (Form 1040) or C-EZ (Form 1040).

H-2A agricultural workers.

On Form W-2, don’t check box 13 (Statutory employee), as H-2A workers aren’t statutory employees.

Statutory Nonemployees

There are three categories of statutory nonemployees: direct sellers, licensed real estate agents, and certain companion sitters. Direct sellers and licensed real estate agents are treated as self-employed for all federal tax purposes, including income and employment taxes, if:

Substantially all payments for their services as direct sellers or real estate agents are directly related to sales or other output, rather than to the number of hours worked, and
Their services are performed under a written contract providing that they won’t be treated as employees for federal tax purposes.

Direct sellers.

Direct sellers include persons falling within any of the following three groups.

Persons engaged in selling (or soliciting the sale of) consumer products in the home or place of business other than in a permanent retail establishment.
Persons engaged in selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis prescribed by regulations, for resale in the home or at a place of business other than in a permanent retail establishment.
Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution).

Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their direct sellers. Such activities include providing motivation and encouragement; imparting skills, knowledge, or experience; and recruiting.

Licensed real estate agents.

This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output.

Companion sitters.

Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled. A person engaged in the trade or business of putting the sitters in touch with individuals who wish to employ them (that is, a companion sitting placement service) won’t be treated as the employer of the sitters if that person doesn’t receive or pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis. Companion sitters who aren’t employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes.

Misclassification of Employees

Consequences of treating an employee as an independent contractor.

If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you’re liable for employment taxes for that worker and the relief provision, discussed next, won’t apply. See section 2 in Pub. 15 for more information.

Relief provision.

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

Technical service specialists.

This relief provision doesn’t apply for a technical services specialist you provide to another business under an arrangement between you and the other business. A technical service specialist is an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work.

This limit on the application of the rule doesn’t affect the determination of whether such workers are employees under the common-law rules. The common-law rules control whether the specialist is treated as an employee or an independent contractor. However, if you directly contract with a technical service specialist to provide services for your business and not for another business, you may still be entitled to the relief provision.

Test proctors and room supervisors.

The consistent treatment requirement doesn’t apply to services performed after December 31, 2006, by an individual as a test proctor or room supervisor assisting in the administration of college entrance or placement examinations if the individual:

Is performing the services for a section 501(c) organization exempt from tax under section 501(a) of the code, and
Isn’t otherwise treated as an employee of the organization for employment taxes.

Voluntary Classification Settlement Program (VCSP).

Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. File Form 8952 to apply for the VCSP. For more information, go to IRS.gov/VCSP.

2. Employee or Independent Contractor?

An employer must generally withhold federal income taxes, withhold and pay over social security and Medicare taxes, and pay unemployment tax on wages paid to an employee. An employer doesn’t generally have to withhold or pay over any federal taxes on payments to independent contractors.

Common-Law Rules

To determine whether an individual is an employee or an independent contractor under the common law, the relationship of the worker and the business must be examined. In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered.

Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties. These facts are discussed next.

Behavioral control.

Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and degree of:

Instructions that the business gives to the worker.

An employee is generally subject to the business’ instructions about when, where, and how to work. All of the following are examples of types of instructions about how to do work.

When and where to do the work.
What tools or equipment to use.
What workers to hire or to assist with the work.
Where to purchase supplies and services.
What work must be performed by a specified
What order or sequence to follow.

The amount of instruction needed varies among different jobs. Even if no instructions are given, sufficient behavioral control may exist if the employer has the right to control how the work results are achieved. A business may lack the knowledge to instruct some highly specialized professionals; in other cases, the task may require little or no instruction. The key consideration is whether the business has retained the right to control the details of a worker’s performance or instead has given up that right.

Training that the business gives to the worker.

An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods.

Financial control.

Facts that show whether the business has a right to control the business aspects of the worker’s job include:

The extent to which the worker has unreimbursed business expenses.

Independent contractors are more likely to have unreimbursed expenses than are employees. Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. However, employees may also incur unreimbursed expenses in connection with the services that they perform for their employer.

The extent of the worker’s investment.

An independent contractor often has a significant investment in the facilities or tools he or she uses in performing services for someone else. However, a significant investment isn’t necessary for independent contractor status.

The extent to which the worker makes his or her services available to the relevant market.

An independent contractor is generally free to seek out business opportunities. Independent contractors often advertise, maintain a visible business location, and are available to work in the relevant market.

How the business pays the worker.

An employee is generally guaranteed a regular wage amount for an hourly, weekly, or other period of time. This usually indicates that a worker is an employee, even when the wage or salary is supplemented by a commission. An independent contractor is often paid a flat fee or on a time and materials basis for the job. However, it is common in some professions, such as law, to pay independent contractors hourly.

The extent to which the worker can realize a profit or loss.

An independent contractor can make a profit or loss.

Type of relationship.

Facts that show the parties’ type of relationship include:

Written contracts describing the relationship the parties intended to create.
Whether or not the business provides the worker with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay.
The permanency of the relationship.If you engage a worker with the expectation that the relationship will continue indefinitely, rather than for a specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship.
The extent to which services performed by the worker are a key aspect of the regular business of the company.If a worker provides services that are a key aspect of your regular business activity, it is more likely that you’ll have the right to direct and control his or her activities. For example, if a law firm hires an attorney, it is likely that it will present the attorney’s work as its own and would have the right to control or direct that work. This would indicate an employer-employee relationship.

IRS help.

If you want the IRS to determine whether or not a worker is an employee, file Form SS-8 with the IRS.

Industry Examples

The following examples may help you properly classify your workers.

Building and Construction Industry

Example 1.

Jerry Jones has an agreement with Wilma White to supervise the remodeling of her house. She didn’t advance funds to help him carry on the work. She makes direct payments to the suppliers for all necessary materials. She carries liability and workers’ compensation insurance covering Jerry and others that he engaged to assist him. She pays them an hourly rate and exercises almost constant supervision over the work. Jerry isn’t free to transfer his assistants to other jobs. He may not work on other jobs while working for Wilma. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. He and his assistants perform personal services for hourly wages. Jerry Jones and his assistants are employees of Wilma White.

Example 2.

Milton Manning, an experienced tile setter, orally agreed with a corporation to perform full-time services at construction sites. He uses his own tools and performs services in the order designated by the corporation and according to its specifications. The corporation supplies all materials, makes frequent inspections of his work, pays him on a piecework basis, and carries workers’ compensation insurance on him. He doesn’t have a place of business or hold himself out to perform similar services for others. Either party can end the services at any time. Milton Manning is an employee of the corporation.

Example 3.

Wallace Black agreed with the Sawdust Co. to supply the construction labor for a group of houses. The company agreed to pay all construction costs. However, he supplies all the tools and equipment. He performs personal services as a carpenter and mechanic for an hourly wage. He also acts as superintendent and foreman and engages other individuals to assist him. The company has the right to select, approve, or discharge any helper. A company representative makes frequent inspections of the construction site. When a house is finished, Wallace is paid a certain percentage of its costs. He isn’t responsible for faults, defects of construction, or wasteful operation. At the end of each week, he presents the company with a statement of the amount that he has spent, including the payroll. The company gives him a check for that amount from which he pays the assistants, although he isn’t personally liable for their wages. Wallace Black and his assistants are employees of the Sawdust Co.

Example 4.

Bill Plum contracted with Elm Corporation to complete the roofing on a housing complex. A signed contract established a flat amount for the services rendered by Bill Plum. Bill is a licensed roofer and carries workers’ compensation and liability insurance under the business name, Plum Roofing. He hires his own roofers who are treated as employees for federal employment tax purposes. If there is a problem with the roofing work, Plum Roofing is responsible for paying for any repairs. Bill Plum, doing business as Plum Roofing, is an independent contractor.

Example 5.

Vera Elm, an electrician, submitted a job estimate to a housing complex for electrical work at $16 per hour for 400 hours. She is to receive $1,280 every 2 weeks for the next 10 weeks. This isn’t considered payment by the hour. Even if she works more or less than 400 hours to complete the work, Vera Elm will receive $6,400. She also performs additional electrical installations under contracts with other companies, that she obtained through advertisements. Vera is an independent contractor.

Trucking Industry

Example.

Rose Trucking contracts to deliver material for Forest, Inc., at $140 per ton. Rose Trucking isn’t paid for any articles that aren’t delivered. At times, Jan Rose, who operates as Rose Trucking, may also lease another truck and engage a driver to complete the contract. All operating expenses, including insurance coverage, are paid by Jan Rose. All equipment is owned or rented by Jan and she is responsible for all maintenance. None of the drivers are provided by Forest, Inc. Jan Rose, operating as Rose Trucking, is an independent contractor.

Computer Industry

Example.

Steve Smith, a computer programmer, is laid off when Megabyte, Inc., downsizes. Megabyte agrees to pay Steve a flat amount to complete a one-time project to create a certain product. It isn’t clear how long that it will take to complete the project, and Steve isn’t guaranteed any minimum payment for the hours spent on the program. Megabyte provides Steve with no instructions beyond the specifications for the product itself. Steve and Megabyte have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay federal and state taxes, and receives no benefits from Megabyte. Megabyte will file Form 1099-MISC, Miscellaneous Income, to report the amount paid to Steve. Steve works at home and isn’t expected or allowed to attend meetings of the software development group. Steve is an independent contractor.

Automobile Industry

Example 1.

Donna Lee is a salesperson employed on a full-time basis by Bob Blue, an auto dealer. She works six days a week and is on duty in Bob’s showroom on certain assigned days and times. She appraises trade-ins, but her appraisals are subject to the sales manager’s approval. Lists of prospective customers belong to the dealer. She is required to develop leads and report results to the sales manager. Because of her experience, she requires only minimal assistance in closing and financing sales and in other phases of her work. She is paid a commission and is eligible for prizes and bonuses offered by Bob. Bob also pays the cost of health insurance and group-term life insurance for Donna. Donna is an employee of Bob Blue.

Example 2.

Sam Sparks performs auto repair services in the repair department of an auto sales company. He works regular hours and is paid on a percentage basis. He has no investment in the repair department. The sales company supplies all facilities, repair parts, and supplies; issues instructions on the amounts to be charged, parts to be used, and the time for completion of each job; and checks all estimates and repair orders. Sam is an employee of the sales company.

Example 3.

An auto sales agency furnishes space for Helen Bach to perform auto repair services. She provides her own tools, equipment, and supplies. She seeks out business from insurance adjusters and other individuals and does all of the body and paint work that comes to the agency. She hires and discharges her own helpers, determines her own and her helpers’ working hours, quotes prices for repair work, makes all necessary adjustments, assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop. Helen is an independent contractor and the helpers are her employees.

Attorney

Example.

Donna Yuma is a sole practitioner who rents office space and pays for the following items: telephone, computer, on-line legal research linkup, fax machine, and photocopier. Donna buys office supplies and pays bar dues and membership dues for three other professional organizations. Donna has a part-time receptionist who also does the bookkeeping. She pays the receptionist, withholds and pays federal and state employment taxes, and files a Form W-2 each year. For the past 2 years, Donna has had only three clients, corporations with which there have been long-standing relationships. Donna charges the corporations an hourly rate for her services, sending monthly bills detailing the work performed for the prior month. The bills include charges for long distance calls, on-line research time, fax charges, photocopies, postage, and travel, costs for which the corporations have agreed to reimburse her. Donna is an independent contractor.

Taxicab Driver

Example.

Tom Spruce rents a cab from Taft Cab Co. for $150 per day. He pays the costs of maintaining and operating the cab. Tom Spruce keeps all fares that he receives from customers. Although he receives the benefit of Taft’s two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and Tom Spruce. Tom Spruce is an independent contractor.

Salesperson

To determine whether salespersons are employees under the usual common-law rules, you must evaluate each individual case. If a salesperson who works for you doesn’t meet the tests for a common-law employee, discussed earlier in this section, you don’t have to withhold federal income tax from his or her pay (see Statutory Employees in section 1). However, even if a salesperson isn’t an employee under the usual common-law rules for income tax withholding, his or her pay may still be subject to social security, Medicare, and FUTA taxes as a statutory employee.

To determine whether a salesperson is an employee for social security, Medicare, and FUTA tax purposes, the salesperson must meet all eight elements of the statutory employee test. A salesperson is a statutory employee for social security, Medicare, and FUTA tax purposes if he or she:

Works full time for one person or company except, possibly, for sideline sales activities on behalf of some other person;
Sells on behalf of, and turns his or her orders over to, the person or company for which he or she works;
Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments;
Sells merchandise for resale, or supplies for use in the customer’s business;
Agrees to do substantially all of this work personally;
Has no substantial investment in the facilities used to do the work, other than in facilities for transportation;
Maintains a continuing relationship with the person or company for which he or she works; and
Isn’t an employee under common-law rules.

3. Employees of Exempt Organizations

Many nonprofit organizations are exempt from federal income tax. Although they don’t have to pay federal income tax themselves, they must still withhold federal income tax from the pay of their employees. However, there are special social security, Medicare, and FUTA tax rules that apply to the wages that they pay their employees.

Section 501(c)(3) organizations.

Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. These organizations are usually corporations and are exempt from federal income tax under section 501(a).

Social security and Medicare taxes.

Wages paid to employees of section 501(c)(3) organizations are subject to social security and Medicare taxes unless one of the following situations applies.

The organization pays an employee less than $100 in a calendar year.
The organization is a church or church-controlled organization opposed for religious reasons to the payment of social security and Medicare taxes and has filed Form 8274 to elect exemption from social security and Medicare taxes. The organization must have filed for exemption before the first date on which a quarterly employment tax return (Form 941) or annual employment tax return (Form 944) would otherwise be due.

An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes must pay self-employment tax if the employee is paid $108.28 or more in a year. However, an employee who is a member of a qualified religious sect can apply for an exemption from the self-employment tax by filing Form 4029. See Members of recognized religious sects opposed to insurance in section 4.

FUTA tax.

An organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code is also exempt from FUTA tax. This exemption can’t be waived. Don’t file Form 940 to report wages paid by these organizations or pay the tax.

An organization wholly owned by a state or its political subdivision should contact the appropriate state official for information about reporting and getting social security and Medicare coverage for its employees.

Other than section 501(c)(3) organizations.

Nonprofit organizations that aren’t section 501(c)(3) organizations may also be exempt from federal income tax under section 501(a) or section 521. However, these organizations aren’t exempt from withholding federal income, social security, or Medicare tax from their employees’ pay, or from paying FUTA tax. Two special rules for social security, Medicare, and FUTA taxes apply.

If an employee is paid less than $100 during a calendar year, his or her wages aren’t subject to social security and Medicare taxes.
If an employee is paid less than $50 in a calendar quarter, his or her wages aren’t subject to FUTA tax for the quarter.

The above rules don’t apply to employees who work for pension plans and other similar organizations described in section 401(a).

4. Religious Exemptions and Special Rules for Ministers

Special rules apply to the treatment of ministers for social security and Medicare tax purposes. An exemption from social security and Medicare taxes is available for ministers and certain other religious workers and members of certain recognized religious sects. For more information on getting an exemption, see Pub. 517.

Ministers.

Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices of that religious organization.

Ministers are employees if they perform services in the exercise of ministry and are subject to your will and control. The common-law rules discussed in section 1 and section 2 should be applied to determine whether a minister is your employee or is self-employed. Whether the minister is an employee or self-employed, the earnings of a minister aren’t subject to federal income, social security, and Medicare tax withholding. However, even if the minister is a common law employee, the earnings as reported on the minister’s Form 1040 are subject to self-employment tax and federal income tax. You don’t withhold these taxes from wages earned by a minister, but if the minister is your employee, you may agree with the minister to voluntarily withhold tax to cover the minister’s liability for self-employment tax and federal income tax. For more information, see Pub. 517.

Form W-2.

If your minister is an employee, report all taxable compensation as wages in box 1 on Form W-2. Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed in section 5 of Pub. 15. Don’t include a parsonage allowance (excludable housing allowance) in this amount. You may report a designated parsonage or rental allowance (housing allowance) and a utilities allowance, or the rental value of housing provided in a separate statement or in box 14 on Form W-2. Don’t show on Form W-2, Form 941, or Form 944 any amount as social security or Medicare wages, or any withholding for social security or Medicare taxes. If you withheld federal income tax from the minister under a voluntary agreement, this amount should be shown in box 2 on Form W-2 as federal income tax withheld. For more information on ministers, see Pub. 517.

Exemptions for ministers and others.

Certain ordained ministers, Christian Science practitioners, and members of religious orders who haven’t taken a vow of poverty may apply to exempt their earnings from self-employment tax on religious grounds. The application must be based on conscientious opposition because of personal considerations to public insurance that makes payments in the event of death, disability, old age, or retirement, or that makes payments toward the cost of, or provides services for, medical care, including social security and Medicare benefits. The exemption applies only to qualified services performed for the religious organization. See Revenue Procedure 91-20, 1991-1 C.B. 524, for guidelines to determine whether an organization is a religious order or whether an individual is a member of a religious order.

To apply for the exemption, the employee should file Form 4361. See Pub. 517 for more information about claiming an exemption from self-employment tax using Form 4361.

Members of recognized religious sects opposed to insurance.

If you belong to a recognized religious sect or to a division of such sect that is opposed to insurance, you may qualify for an exemption from the self-employment tax. To qualify, you must be conscientiously opposed to accepting the benefits of any public or private insurance that makes payments because of death, disability, old age, or retirement, or makes payments toward the cost of, or provides services for, medical care (including social security and Medicare benefits). If you buy a retirement annuity from an insurance company, you won’t be eligible for this exemption. Religious opposition based on the teachings of the sect is the only legal basis for the exemption. In addition, your religious sect (or division) must have existed since December 31, 1950.

Self-employed.

If you’re self-employed and a member of a recognized religious sect opposed to insurance, you can apply for exemption by filing Form 4029 to waive all social security and Medicare benefits.

Employees.

The social security and Medicare tax exemption available to the self-employed who are members of a recognized religious sect opposed to insurance is also available to their employees who are members of such a sect. This applies to partnerships only if each partner is a member of the sect. This exemption for employees applies only if both the employee and the employer are members of such a sect, and the employer has an exemption. To get the exemption, the employee must file Form 4029.

An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes can also apply for an exemption on Form 4029.

5. Wages and Other Compensation

Pub. 15 provides a general discussion of taxable wages. Pub. 15-B discusses fringe benefits. The following topics supplement those discussions.

Relocating for Temporary Work Assignments

If an employee is given a temporary work assignment away from his or her regular place of work, certain travel expenses reimbursed or paid directly by the employer in accordance with an accountable plan (see section 5 in Pub. 15) may be excludable from the employee’s wages. Generally, a temporary work assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. If the employee’s new work assignment is indefinite, any living expenses reimbursed or paid by the employer (other than qualified moving expenses paid to a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station) must be included in the employee’s wages as compensation. For the travel expenses to be excludable:

The new work location must be outside of the city or general area of the employee’s regular work place or post of duty.
The travel expenses must otherwise be allowed as a deduction by the employee, and
The expenses must be for the period during which the employee is at the temporary work location.

If you reimburse or pay any personal expenses of an employee during his or her temporary work assignment, such as expenses for home leave for family members or for vacations, these amounts must be included in the employee’s wages. See chapter 1 of Pub. 463, Travel, Entertainment, Gift, and Car Expenses, and section 5 of Pub. 15 for more information. These rules generally apply to temporary work assignments both inside and outside the U.S.

Employee Achievement Awards

Don’t withhold federal income, social security, or Medicare taxes on the fair market value of an employee achievement award if it is excludable from your employee’s gross income. To be excludable from your employee’s gross income, the award must be tangible personal property given to an employee for length of service or safety achievement, awarded as part of a meaningful presentation, and awarded under circumstances that don’t indicate that the payment is disguised compensation. Excludable employee achievement awards also aren’t subject to FUTA tax.

The exclusion doesn’t apply to awards of cash, cash equivalents, gift cards, gift coupons, or gift certificates (other than arrangements granting only the right to select and receive tangible personal property from a limited assortment of items preselected or preapproved by you). The exclusion also doesn’t apply to vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, other securities, and other similar items.

Limits.

The most that you can exclude for the cost of all employee achievement awards to the same employee for the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee achievement awards under a written plan that doesn’t discriminate in favor of highly compensated employees. An award can’t be treated as a qualified plan award if the average cost per recipient of all awards under all of your qualified plans is more than $400.

If during the year an employee receives awards not made under a qualified plan and also receives awards under a qualified plan, the exclusion for the total cost of all awards to that employee can’t be more than $1,600. The $400 and $1,600 limits can’t be added together to exclude more than $1,600 for the cost of awards to any one employee during the year.

Scholarship and Fellowship Payments

Only amounts that you pay as a qualified scholarship to a candidate for a degree may be excluded from the recipient’s gross income. A qualified scholarship is any amount granted as a scholarship or fellowship that is used for:

Tuition and fees required to enroll in, or to attend, an educational institution, or
Fees, books, supplies, and equipment that are required for courses at the educational institution.

The exclusion from income doesn’t apply to the portion of any amount received that represents payment for teaching, research, or other services required as a condition of receiving the scholarship or tuition reduction. These amounts are reportable on Form W-2. However, the exclusion will still apply for any amount, despite any service condition attached to the amount, received under the National Health Service Corps Scholarship Program; the Armed Forces Health Professions Scholarship and Financial Assistance Program; and a comprehensive student work-learning-service program operated by a work college, as defined in section 448(e) of the Higher Education Act of 1965.

Any amounts that you pay for room and board aren’t excludable from the recipient’s gross income. A qualified scholarship isn’t subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. For more information, see Pub. 970, Tax Benefits for Education.

Outplacement Services

If you provide outplacement services to your employees to help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of these benefits may be income to them and subject to all withholding taxes. However, the value of these services won’t be subject to any employment taxes if:

You derive a substantial business benefit from providing the services (such as improved employee morale or business image) separate from the benefit that you would receive from the mere payment of additional compensation, and
The employee would be able to deduct the cost of the services as employee business expenses if he or she had paid for them.

However, if you receive no additional benefit from providing the services, or if the services aren’t provided on the basis of employee need, then the value of the services is treated as wages and is subject to federal income tax withholding and social security and Medicare taxes. Similarly, if an employee receives the outplacement services in exchange for reduced severance pay (or other taxable compensation), then the amount the severance pay is reduced is treated as wages for employment tax purposes.

Withholding for Idle Time

Payments made under a voluntary guarantee to employees for idle time (any time during which an employee performs no services) are wages for the purposes of social security, Medicare, and FUTA taxes, and federal income tax withholding.

Back Pay

Treat back pay as wages in the year paid and withhold and pay employment taxes as required. If back pay was awarded by a court or government agency to enforce a federal or state statute protecting an employee’s right to employment or wages, special rules apply for reporting those wages to the Social Security Administration. These rules also apply to litigation actions and settlement agreements or agency directives that are resolved out of court and not under a court decree or order. Examples of pertinent statutes include, but aren’t limited to, the National Labor Relations Act, Fair Labor Standards Act, Equal Pay Act, and Age Discrimination in Employment Act. See Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments, for details.

Supplemental Unemployment Compensation Benefits

If you pay, under a plan, supplemental unemployment compensation benefits to a former employee, all or part of the payments may be taxable and subject to federal income tax withholding, depending on how the plan is funded. Amounts that represent a return to the employee of amounts previously subject to tax aren’t taxable and aren’t subject to withholding. You should withhold federal income tax on the taxable part of the payments made, under a plan, to an employee who is involuntarily separated because of a reduction in force, discontinuance of a plant or operation, or other similar condition. It doesn’t matter whether the separation is temporary or permanent.

There are special rules that apply in determining whether supplemental unemployment compensation benefits are excluded from wages for social security, Medicare, and FUTA tax purposes. To be excluded from wages for such purposes, the benefits must meet the following requirements.

Benefits are paid only to unemployed former employees who are laid off by the employer.
Eligibility for benefits depends on meeting prescribed conditions after termination.
The amount of weekly benefits payable is based upon state unemployment benefits, other compensation allowable under state law, and the amount of regular weekly pay.
The right to benefits doesn’t accrue until a prescribed period after termination.
Benefits aren’t attributable to the performance of particular services.
No employee has any right to the benefits until qualified and eligible to receive benefits.
Benefits may not be paid in a lump sum.

Withholding on taxable supplemental unemployment compensation benefits must be based on the withholding certificate (Form W-4) that the employee gave to you.

For more information, see Revenue Ruling 90-72, 1990-36 I.R.B. 13.

Golden Parachute Payments

A golden parachute payment, in general, is a payment made under a contract entered into by a corporation and key personnel. Under the agreement, the corporation agrees to pay certain amounts to its key personnel in the event of a change in ownership or control of the corporation. Payments to employees under golden parachute contracts are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. See Regulations section 1.280G-1 for more information.

No deduction is allowed to the corporation for any excess parachute payment. To determine the amount of the excess parachute payment, you must first determine if there is a parachute payment for purposes of section 280G. A parachute payment for purposes of section 280G is any payment that meets all of the following.

The payment is in the nature of compensation.
The payment is to, or for the benefit of, a disqualified individual. A disqualified individual is anyone who at any time during the 12-month period prior to and ending on the date of the change in ownership or control of the corporation (the disqualified individual determination period) was an employee or independent contractor and was, in regard to that corporation, a shareholder, an officer, or highly compensated individual.
The payment is contingent on a change in ownership of the corporation, the effective control of the corporation, or the ownership of a substantial portion of the assets of the corporation.
The payment has an aggregate present value of at least three times the individual’s base amount. The base amount is the average annual compensation for service includible in the individual’s gross income over the most recent 5 taxable years.

An excess parachute payment amount is the excess of any parachute payment over the base amount. For more information, see Regulations section 1.280G-1. The recipient of an excess parachute payment is subject to a 20% nondeductible excise tax. If the recipient is an employee, the 20% excise tax is to be withheld by the corporation.

Example.

An officer of a corporation receives a golden parachute payment of $400,000. This is more than three times greater than his or her average compensation of $100,000 over the previous 5-year period. The excess parachute payment is $300,000 ($400,000 minus $100,000). The corporation can’t deduct the $300,000 and must withhold the excise tax of $60,000 (20% of $300,000).

Reporting golden parachute payments.

Golden parachute payments to employees must be reported on Form W-2. See the General Instructions for Forms W-2 and W-3 for details. For nonemployee reporting of these payments, see Box 7. Nonemployee Compensation in the Instructions for Form 1099-MISC.

Exempt payments.

Payments by most small business corporations and payments under certain qualified plans are exempt from the golden parachute rules. See section 280G(b)(5) and (6) for more information.

Interest-Free and Below-Market-Interest-Rate Loans

In general, if an employer lends an employee more than $10,000 at an interest rate less than the current applicable federal rate (AFR), the difference between the interest paid and the interest that would be paid under the AFR is considered additional compensation to the employee. This rule applies to a loan of $10,000 or less if one of its principal purposes is the avoidance of federal tax.

This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not to federal income tax withholding. Include it in compensation on Form W-2 (or Form 1099-MISC for an independent contractor). The AFR is established monthly and published by the IRS each month in the Internal Revenue Bulletin. You can get these rates by visiting IRS.gov and entering “AFR” in the search box. For more information, see section 7872 and its related regulations.

Leave Sharing Plans

If you establish a leave sharing plan for your employees that allows them to transfer leave to other employees for medical emergencies, the amounts paid to the recipients of the leave are considered wages. These amounts are includible in the gross income of the recipients and are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. Don’t include these amounts in the income of the transferors. These rules apply only to leave sharing plans that permit employees to transfer leave to other employees for medical emergencies.

In addition, you may establish a leave-sharing plan that allows your employees to deposit leave in an employer-sponsored leave bank for use by other employees who have been adversely affected by a major disaster. Under such programs, the IRS won’t assert that a leave donor who deposits leave in the employer sponsored leave bank under a major disaster leave-sharing program has income, wages, compensation or rail wages for the deposited leave, if the plan treats the employer’s payments to the leave recipient as wages or compensation for purposes of the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), the Railroad Retirement Act (RRTA), the Railroad Unemployment Repayment Tax (RURT), and the federal income tax withholding, unless excluded by another provision of law. See Notice 2006-59, 2006-28 I.R.B. 60, available at IRS.gov/irb/2006-28_IRB#NOT-2006-59 for what constitutes a major disaster and other rules.

Nonqualified Deferred Compensation Plans

Income Tax and Reporting

Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income (to the extent the amounts deferred are not subject to a substantial risk of forfeiture and not previously included in gross income) and subject to additional taxes, unless certain requirements are met pertaining to, among other things, elections to defer compensation and distributions under a NQDC plan. Section 409A also includes rules that apply to certain trusts or similar arrangements associated with NQDC plans if the trusts or arrangements are located outside of the United States, are restricted to the provision of benefits in connection with a decline in the financial health of the plan sponsor, or contributions are made to the trust during certain periods such as when a qualified plan of the service recipient is underfunded. Employers must withhold federal income tax (but not the additional Section 409A taxes) on any amount includible in gross income under section 409A. Other changes to the Internal Revenue Code provide that the deferrals under a NQDC plan must be reported separately on Form W-2 or Form 1099-MISC, whichever applies. Specific rules for reporting are provided in the instructions to the forms. The provisions don’t affect the application or reporting of social security, Medicare, or FUTA taxes.

The provisions don’t prevent the inclusion of amounts in income or wages under other provisions of the Internal Revenue Code or common law principles, such as when amounts are actually or constructively received or irrevocably contributed to a separate fund. For more information about nonqualified deferred compensation plans, see Regulations sections 1.409A-1 through 1.409A-6. Notice 2008-113 provides guidance on the correction of certain operation failures of a NQDC plan. Notice 2008-113, 2008-51 I.R.B. 1305, is available at IRS.gov/irb/2008-51_IRB/ar12.html. Also see Notice 2010-6, 2010-3 I.R.B. 275, available at IRS.gov/irb/2010-03_IRB/ar08.html and Notice 2010-80, 2010-51 I.R.B. 853, available at IRS.gov/irb/2010-51_IRB/ar08.html.

Social security, Medicare, and FUTA taxes.

Employer contributions to nonqualified deferred compensation (NQDC) plans, as defined in the applicable regulations, are treated as wages subject to social security, Medicare, and FUTA taxes when the services are performed or the employee no longer has a substantial risk of forfeiting the right to the deferred compensation, whichever is later.

Amounts deferred are subject to social security, Medicare, and FUTA taxes at that time unless the amount that is deferred can’t be reasonably ascertained; for example, if benefits are based on final pay. If the value of the future benefit is based on any factors that aren’t yet reasonably ascertainable, you may choose to estimate the value of the future benefit and withhold and pay social security, Medicare, and FUTA taxes on that amount. You’ll have to determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. If taxes aren’t paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascertainable they are subject to social security, Medicare, and FUTA taxes on the amounts deferred plus the income attributable to those amounts deferred. For more information, see Regulations sections 31.3121(v)(2)-1 and 31.3306(r)(2)-1.

Section 83(i) election to defer income on equity grants (qualified stock).

An arrangement under which an employee may receive qualified stock (as defined in section 83(i)(2)) isn’t treated as a NQDC plan with respect to such employee solely because of such employee’s election, or ability to make an election, to defer recognition of income under section 83(i).

Tax-Sheltered Annuities

Employer payments made by a public educational institution or a tax-exempt organization to purchase a tax-sheltered annuity for an employee (annual deferrals) are included in the employee’s social security and Medicare wages, if the payments are made because of a salary reduction agreement. However, they aren’t included in box 1 on Form W-2 in the year the deferrals are made and aren’t subject to federal income tax withholding. See Regulations section 31.3121(a)(5)-2 for the definition of a salary reduction agreement.

Contributions to a Simplified Employee Pension (SEP)

An employer’s SEP contributions to an employee’s individual retirement arrangement (IRA) are excluded from the employee’s gross income. These excluded amounts aren’t subject to social security, Medicare, or FUTA taxes, or federal income tax withholding. However, any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security, Medicare, and FUTA taxes. See Pub. 560 for more information about SEPs.

Salary reduction simplified employee pensions (SARSEP) repealed.

You may not establish a SARSEP after 1996. However, SARSEPs established before January 1, 1997, may continue to receive contributions.

SIMPLE Retirement Plans

Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the employee’s income and are exempt from federal income tax withholding. An employer’s nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. However, an employee’s salary reduction contributions to a SIMPLE are subject to social security, Medicare, and FUTA taxes. For more information about SIMPLE retirement plans, see Pub. 560.

6. Sick Pay Reporting

Special rules apply to the reporting of sick pay payments to employees. How these payments are reported depends on whether the payments are made by the employer or a third party, such as an insurance company.

Sick pay is usually subject to social security, Medicare, and FUTA taxes. For exceptions, see Social Security, Medicare, and FUTA Taxes on Sick Pay , later in this section. Sick pay may also be subject to either mandatory or voluntary federal income tax withholding, depending on who pays it.

Sick Pay

Sick pay generally means any amount paid under a plan because of an employee’s temporary absence from work due to injury, sickness, or disability. It may be paid by either the employer or a third party, such as an insurance company. Sick pay includes both short- and long-term benefits. It is often expressed as a percentage of the employee’s regular wages.

Payments That Aren’t Sick Pay

Sick pay doesn’t include the following payments.

Disability retirement payments.Disability retirement payments aren’t sick pay and aren’t discussed in this section. Those payments are subject to the rules for federal income tax withholding from pensions and annuities. See section 8.
Workers’ compensation.Payments because of a work-related injury or sickness that are made under a workers’ compensation law aren’t sick pay and aren’t subject to employment taxes. But see Payments in the nature of workers’ compensation—public employees
Payments in the nature of workers’ compensation—public employees.State and local government employees, such as police officers and firefighters, sometimes receive payments due to an injury in the line of duty under a statute that isn’t the general workers’ compensation law of a state. If the statute limits benefits to work-related injuries or sickness and doesn’t base payments on the employee’s age, length of service, or prior contributions, the statute is “in the nature of” a workers’ compensation law. Payments under a statute in the nature of a workers’ compensation law aren’t sick pay and aren’t subject to employment taxes. For more information, see Regulations section 31.3121(a)(2)-1.
Medical expense payments.Payments under a definite plan or system for medical and hospitalization expenses, or for insurance covering these expenses, aren’t sick pay and aren’t subject to employment taxes.
Payments unrelated to absence from work.Accident or health insurance payments unrelated to absence from work aren’t sick pay and aren’t subject to employment taxes. These include payments for:
1. Permanent loss of a member or function of the body,
2. Permanent loss of the use of a member or function of the body, or
3. Permanent disfigurement of the body.

Example. Donald was injured in a car accident and lost an eye. Under a policy paid for by Donald’s employer, Delta Insurance Co. paid Donald $20,000 as compensation for the loss of his eye. Because the payment was determined by the type of injury and was unrelated to Donald’s absence from work, it isn’t sick pay and isn’t subject to federal employment taxes.

Sick Pay Plan

A sick pay plan is a plan or system established by an employer under which sick pay is available to employees generally or to a class or classes of employees. This doesn’t include a situation in which benefits are provided on a discretionary or occasional basis with merely an intention to aid particular employees in time of need.

You have a sick pay plan or system if the plan is in writing or is otherwise made known to employees, such as by a bulletin board notice or your long and established practice. Some indications that you have a sick pay plan or system include references to the plan or system in the contract of employment, employer contributions to a plan, or segregated accounts for the payment of benefits.

Definition of employer.

The employer for whom the employee normally works, a term used in the following discussion, is either the employer for whom the employee was working at the time that the employee became sick or disabled or the last employer for whom the employee worked before becoming sick or disabled, if that employer made contributions to the sick pay plan on behalf of the sick or disabled employee.

Note.

Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax employee contributions (that is, included in taxable wages).

Third-Party Payers of Sick Pay

Employer’s agent.

An employer’s agent is a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. A third party may be your agent even if the third party is responsible for determining which employees are eligible to receive payments. For example, if a third party provides administrative services only, the third party is your agent. If the third party is paid an insurance premium and isn’t reimbursed on a cost-plus-fee basis, the third party isn’t your agent. Whether an insurance company or other third party is your agent depends on the terms of their agreement with you.

A third party that makes payments of sick pay as your agent isn’t considered the employer and generally has no responsibility for employment taxes. This responsibility remains with you. However, under an exception to this rule, the parties may enter into an agreement that makes the third-party agent responsible for employment taxes. In this situation, the third-party agent should use its own name and EIN (rather than your name and EIN) for the responsibilities that it has assumed.

Third party not employer’s agent.

A third party that makes payments of sick pay other than as an agent of the employer is liable for federal income tax withholding (if requested by the employee) and the employee part of the social security and Medicare taxes.

The third party is also liable for the employer part of the social security and Medicare taxes, and the FUTA tax, unless the third party transfers this liability to the employer for whom the employee normally works. This liability is transferred if the third party takes the following steps.

Withholds the employeepart of social security and Medicare taxes from the sick pay payments.
Makes timely deposits of the employeepart of social security and Medicare taxes.
Notifies the employer for whom the employee normally works of the payments on which employee taxes were withheld and deposited. The third party must notify the employer within the time required for the third party’s deposit of the employeepart of the social security and Medicare taxes. For instance, if the third party is a monthly schedule depositor, it must notify the employer by the 15th day of the month following the month in which the sick pay payment is made because that is the day by which the deposit is required to be made. The third party should notify the employer as soon as information on payments is available so that an employer can make electronic deposits timely. For multi-employer plans, see the special rule discussed next.

Multi-employer plan timing rule.

A special rule applies to sick pay payments made to employees by a third-party insurer under an insurance contract with a multi-employer plan established under a collectively bargained agreement. If the third-party insurer making the payments complies with steps 1 and 2, earlier, and gives the plan (rather than the employer) the required timely notice described in step 3, earlier, then the plan (not the third-party insurer) must pay the employer part of the social security and Medicare taxes and the FUTA tax. Similarly, if within six business days of the plan’s receipt of notification, the plan gives notice to the employer for whom the employee normally works, the employer (not the plan) must pay the employer part of the social security and Medicare taxes and the FUTA tax.

Reliance on information supplied by the employer.

A third party that pays sick pay should request information from the employer to determine amounts that aren’t subject to employment taxes. Unless the third party has reason not to believe the information, it may rely on that information for the following items.

The total wages paid to the employee during the calendar year.
The last month in which the employee worked for the employer.
The employee contributions to the sick pay plan made with after-tax dollars.

The third party shouldn’t rely on statements regarding these items made by the employee.

Social Security, Medicare, and FUTA Taxes on Sick Pay

Employer.

If you pay sick pay to your employee, you must generally withhold employee social security and Medicare taxes from the sick pay. You must timely deposit employee and employer social security and Medicare taxes, and FUTA tax. There are no special deposit rules for sick pay. See section 11 of Pub. 15 for more information on the deposit rules.

Amounts not subject to social security, Medicare, or FUTA taxes.

The following payments, whether made by the employer or a third party, aren’t subject to social security, Medicare, or FUTA taxes (different rules apply to federal income tax withholding).

Payments after an employee’s death or disability retirement.Social security, Medicare, and FUTA taxes don’t apply to amounts paid under a definite plan or system, as defined under Sick Pay Plan , earlier in this section, on or after the termination of the employment relationship because of death or disability retirement. However, even if there is a definite plan or system, amounts paid to a former employee are subject to social security, Medicare, and FUTA taxes if they would have been paid even if the employment relationship hadn’t terminated because of death or disability retirement. For example, a payment to a disabled former employee for unused vacation time would have been made whether or not the employee retired on disability. Therefore, the payment is wages and is subject to social security, Medicare, and FUTA taxes.
Payments after calendar year of employee’s death.Sick pay paid to the employee’s estate or survivor after the calendar year of the employee’s death isn’t subject to social security, Medicare, or FUTA taxes. Also, see Amounts not subject to federal income tax withholding , later in this section.

Example. Sandra became entitled to sick pay on November 22, 2017, and died on December 31, 2017. On January 12, 2018, Sandra’s sick pay for the period from December 24 through December 31, 2017, was paid to her survivor. The payment isn’t subject to social security, Medicare, or FUTA taxes.

Payments to an employee entitled to disability insurance benefits.Payments to an employee when the employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act aren’t subject to social security and Medicare taxes. This rule applies only if the employee became entitled to the Social Security Act benefits before the calendar year in which the payments are made, and the employee performs no services for the employer during the period for which the payments are made. However, these payments are subject to FUTA tax.
Payments that exceed the applicable wage base.Social security and FUTA taxes don’t apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the employee during the year, exceed the applicable wage base. Because there is no Medicare tax wage base, this exception doesn’t apply to Medicare tax. For 2018, the social security tax wage base is $128,400 and the FUTA tax wage base is $7,000.

Example. If an employee receives $120,000 in wages from an employer in 2018 and also receives $10,000 of sick pay, only the first $8,400 (128,400-120,000) of the sick pay is subject to social security tax. All of the sick pay is subject to Medicare tax. None of the sick pay is subject to FUTA tax. See Example of Figuring and Reporting Sick Pay , later in this section.

Payments after 6 months absence from work.Social security, Medicare, and FUTA taxes don’t apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked.

Example 1. Ralph’s last day of work before he became entitled to receive sick pay was December 11, 2017. He was paid sick pay for 9 months before his return to work on September 17, 2018. Sick pay paid to Ralph after June 30, 2018, isn’t subject to social security, Medicare, or FUTA taxes.

Example 2. The facts are the same as in Example 1, except that Ralph worked 1 day during the 9-month period, on February 12, 2018. Because the 6-month period begins again in March, only the sick pay paid to Ralph after August 31, 2018, is exempt from social security, Medicare, and FUTA taxes.

Payments attributable to employee contributions.Social security, Medicare, and FUTA taxes don’t apply to payments, or parts of payments, attributable to employee contributions to a sick pay plan made with after-tax dollars. Contributions to a sick pay plan made on behalf of employees with employees’ pre-tax dollars under a cafeteria plan are employer

Group policy. If both the employer and the employee contributed to the sick pay plan under a group insurance policy, figure the taxable sick pay by multiplying total sick pay by the percentage of the policy’s cost that was contributed by the employer for the 3 policy years before the calendar year in which the sick pay is paid. If the policy has been in effect fewer than 3 years, use the cost for the policy years in effect or, if in effect less than 1 year, a reasonable estimate of the cost for the first policy year.

Example. Alan is employed by Edgewood Corporation. Because of an illness, he was absent from work for 3 months during 2018. Key Insurance Company paid Alan $2,000 sick pay for each month of his absence under a policy paid for by contributions from both Edgewood and its employees. All of the employees’ contributions were paid with after-tax dollars. For the 3 policy years before 2018, Edgewood paid 70% of the policy’s cost and its employees paid 30%. Because 70% of the sick pay paid under the policy is due to Edgewood’s contributions, $1,400 ($2,000 × 70%) of each payment made to Alan is taxable sick pay. The remaining $600 of each payment that is due to employee contributions isn’t taxable sick pay and isn’t subject to employment taxes. Also, see Example of Figuring and Reporting Sick Pay , later in this section.

Income Tax Withholding on Sick Pay

The requirements for federal income tax withholding on sick pay and the methods for figuring it differ depending on whether the sick pay is paid by:

The employer,
An agent of the employer (defined earlier in this section), or
A third party that isn’t the employer’s agent.

Employer or employer’s agent.

Sick pay paid by you or your agent is subject to mandatory federal income tax withholding. An employer or agent paying sick pay generally determines the federal income tax to be withheld based on the employee’s Form W-4. The employee can’t choose how much federal income tax will be withheld by giving you or your agent a Form W-4S. Sick pay paid by an agent is treated as supplemental wages. If the agent doesn’t pay regular wages to the employee, the agent may choose to withhold federal income tax at a flat 22% rate, rather than at the wage withholding rate. See section 7 in Pub. 15 for guidance on withholding employment taxes from supplemental wages, including the rules for withholding federal income tax when wages to an individual exceed $1 million during the year.

Third party not an agent.

Sick pay paid by a third party that isn’t your agent isn’t subject to mandatory federal income tax withholding. However, an employee may elect to have federal income tax withheld by submitting Form W-4S to the third party.

If Form W-4S has been submitted, the third party should withhold federal income tax on all payments of sick pay made 8 or more days after receiving the form. The third party may, at its option, withhold federal income tax before 8 days have passed.

The employee may request on Form W-4S to have a specific whole dollar amount withheld. However, if the requested withholding would reduce any net payment below $10, the third party shouldn’t withhold any federal income tax from that payment. The minimum amount of withholding that the employee can specify is $4 per day, $20 per week, or $88 per month based on the payroll period.

Withhold from all payments at the same rate whether full or partial payments. For example, if $25 is withheld from a regular full payment of $100, then $20 (25%) should be withheld from a partial payment of $80.

Amounts not subject to federal income tax withholding.

The following amounts, whether paid by you or a third party, aren’t wages and aren’t subject to federal income tax withholding.

Payments after the employee’s death.Sick pay paid to the employee’s estate or survivor at any time after the employee’s death isn’t subject to federal income tax withholding, regardless of who pays it.
Payments attributable to employee contributions.Payments, or parts of payments, attributable to employee contributions made to a sick pay plan with after-tax dollars aren’t subject to federal income tax withholding. For more information, see the corresponding discussion under Amounts not subject to social security, Medicare, or FUTA taxes , earlier in this section.

Depositing and Reporting

This section discusses who is liable for depositing social security, Medicare, FUTA, and withheld federal income taxes on sick pay. These taxes must be deposited under the same rules that apply to deposits of taxes on regular wage payments. See Pub. 15 for information on the deposit rules.

This section also explains how sick pay should be reported on Forms W-2, W-3, 940, and 941 (or Form 944).

Sick Pay Paid by Employer or Agent

If you or your agent (defined earlier in this section) make sick pay payments, you deposit taxes and file Forms W-2, W-3, 940, and 941 (or Form 944) under the same rules that apply to regular wage payments.

However, any agreement between the parties may require your agent to carry out responsibilities that would otherwise have been borne by you. In this situation, your agent should use its own name and EIN (rather than yours) for the responsibilities that it has assumed.

Reporting sick pay on Form W-2.

You may either combine the sick pay with other wages and prepare a single Form W-2 for each employee, or you may prepare separate Forms W-2 for each employee, one reporting sick pay and the other reporting regular wages. A Form W-2 must be prepared even if all of the sick pay is nontaxable (see Box 12 below). All Forms W-2 must be given to the employees by January 31.

The Form W-2 filed for the sick pay must include the employer’s name, address, and EIN; the employee’s name, address, and SSN; and the following information.

Box 1 – The amount of sick pay the employee must include in income.

Box 2 – The amount of any federal income tax withheld from the sick pay.

Box 3 – The amount of sick pay subject to employee social security tax.

Box 4 – The amount of employee social security tax withheld from the sick pay.

Box 5 – The amount of sick pay subject to employee Medicare tax.

Box 6 – The amount of employee Medicare tax (including Additional Medicare Tax, if applicable) withheld from the sick pay.

Box 12 (Code J) – Show any sick pay that was paid by a third-party and wasn’t includible in income (and not shown in boxes 1, 3, and 5) because the employee contributed to the sick pay plan. Don’t include nontaxable disability payments made directly to a state.

Box 13 – Check the “Third-party sick pay” box only if the amounts were paid by a third party.

Sick Pay Paid by Third Party

The depositing and reporting rules for a third party that isn’t your agent depend on whether liability has been transferred as discussed under Third party not employer’s agent , earlier in this section.

To figure the due dates and amounts of its deposits of employment taxes, a third party should combine:

The liability for the wages paid to its own employees, and
The liability for payments it made to all employees of all its clients. This doesn’t include any liability transferred to the employer.

Liability not transferred to the employer.

If the third party doesn’t satisfy the requirements for transferring liability for FUTA tax and the employer part of the social security and Medicare taxes, the third party reports the sick pay on its own Form 940 and Form 941 or Form 944. In this situation, the employer has no tax responsibilities for sick pay.

The third party must deposit social security, Medicare, FUTA, and withheld federal income taxes using its own name and EIN. The third party must give each employee to whom it paid sick pay a Form W-2 by January 31 of the following year. The Form W-2 must include the third party’s name, address, and EIN instead of the employer information.

Liability transferred to the employer.

Generally, if a third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare taxes and for the FUTA tax, the following rules apply.

Deposits.

The third party must make deposits of withheld employee social security and Medicare taxes and withheld federal income tax using its own name and EIN. You must make deposits of the employer part of the social security and Medicare taxes and the FUTA tax using your name and EIN. In applying the deposit rules, your liability for these taxes begins when you receive the third party’s notice of sick pay payments.

Form 941 or Form 944.

The third party and you must each file Form 941 or Form 944. The discussion that follows only explains how to report sick pay on Form 941. If you file Form 944, use the lines on that form that correspond to the lines on Form 941 that are discussed here.

Form 941, line 8, must contain a special adjusting entry for social security and Medicare taxes. These entries are required because the total tax liability for social security and Medicare taxes (employee and employer parts) is split between you and the third party.

You must include third-party sick pay on Form 941, lines 2, 5a, 5c, and 5d (if applicable). There should be no sick pay entry on line 3 because the third party withheld federal income tax, if any. After completing line 6, subtract on line 8 the employee part of social security and Medicare taxes withheld and deposited by the third party.
Third party.The third party must include on Form 941 the employee part of the social security and Medicare taxes (and federal income tax, if any) it withheld. The third party doesn’t include on line 2 any sick pay paid as a third party but does include on line 3 any federal income tax withheld. On line 5a, column 1, the third party enters the total amount it paid subject to social security taxes. This amount includes both wages paid to its own employees and sick pay paid as a third party. The third party completes line 5c and 5d (if applicable), column 1, in a similar manner. On line 8, the third party subtracts the employer part of the social security and Medicare taxes that you must pay.

Form 940.

You, not the third party, must prepare Form 940 for sick pay.

Form 8922, Third-Party Sick Pay Recap.

The third party (or in certain cases, the employer) must file Form 8922 to report sick pay paid by a third party for or on behalf of employers for whom services are normally performed. Form 8922 doesn’t show the names of individuals who received the third-party sick pay but the total amounts paid in the calendar year to all employees whose sick pay wages are required to be reported on Form 8922.

Third-party sick pay is reported on Form 8922 if the liability for the employer part of social security tax and Medicare tax has been shifted by the third party or insurer paying the sick pay to the employer for whom services are normally rendered. Whether the third party or employer reports the sick pay on Form 8922 depends on which entity is filing Forms W-2 reporting the sick pay paid to individual employees receiving the sick pay. The third party reports the sick pay on Form 8922 if the employer is filing Forms W-2 reporting the third party sick pay under the name and EIN of the employer. However, if the third party is filing Forms W-2 with respect to the sick pay under the name and EIN of the third party, the employer files Form 8922 reporting the sick pay.

If the third party is paying all employment taxes, including the employer part of social security tax and Medicare tax, with respect to the sick pay, the third party files Forms W-2 using its name and EIN as employer with respect to the sick pay for each employee receiving sick pay and reports social security and Medicare taxes and federal income tax withholding on its Form 941. Neither the third party nor the employer reports the sick pay on Form 8922.

Third parties that are agents with respect to the payment of sick pay (because they have no insurance risk) are required to report sick pay on Form 8922 only if the agency agreement between the employer and the agent imposes the following requirements.

The agreement must require the agent to:

Withhold and pay the employeepart of social security tax and Medicare tax and income tax withholding on the sick pay, and
Report the withheld amounts on Form 941 using the agent’s name and EIN.

The agreement must require the employer to:

Pay and report the employerpart of social security tax and Medicare tax on a Form 941 using the employer’s name and EIN and report the sick pay on Form W-2.

Optional rule for Form W-2.

You and the third party may choose to enter into a legally binding agreement designating the third party to be your agent for purposes of preparing Forms W-2 reporting sick pay. The agreement must specify what part, if any, of the payments under the sick pay plan is excludable from the employees’ gross incomes because it is attributable to their contributions to the plan. If you enter into an agreement, the third party prepares the actual Forms W-2, not Form 8922 as discussed above, for each employee who receives sick pay from the third party. If the optional rule is used:

The third party doesn’t provide you with the sick pay statement described next, and
You (not the third party) files Form 8922. Form 8922 is needed to reconcile the sick pay shown on your Forms 941 or Form 944.

Sick pay statement.

The third party must furnish you with a sick pay statement by January 15 of the year following the year in which the sick pay was paid. The statement must show the following information about each employee who was paid sick pay.

The employee’s name.
The employee’s SSN (if social security, Medicare, or income tax was withheld).
The sick pay paid to the employee.
Any federal income tax withheld.
Any employeepart of social security tax withheld.
Any employeepart of Medicare tax withheld.

Example of Figuring and Reporting Sick Pay

Note. The following example is for wages paid in 2017.

Dave, an employee of Edgewood Corporation, was seriously injured in a car accident on January 1, 2017. Dave’s last day of work was December 31, 2016. The accident wasn’t job related.

Key, an insurance company that wasn’t an agent of the employer, paid Dave $2,000 sick pay each month for 10 months, beginning in January 2017. Dave submitted a Form W-4S to Key, requesting $210 be withheld from each payment for federal income tax. Dave received no payments from Edgewood, his employer, from January 2017 through October 2017. Dave returned to work on November 1, 2017.

For the policy year in which the car accident occurred, Dave paid a part of the premiums for his coverage, and Edgewood paid the remaining part. The plan was, therefore, a “contributory plan.” During the 3 policy years before the calendar year of the accident, Edgewood paid 70% of the total of the net premiums for its employees’ insurance coverage, and its employees paid 30%.

Social security and Medicare taxes.

For social security and Medicare tax purposes, taxable sick pay was $8,400 ($2,000 per month × 70% = $1,400 taxable portion per payment; $1,400 × 6 months = $8,400 total taxable sick pay). Only the six $2,000 checks received by Dave from January through June are included in the calculation. The check received by Dave in July (the seventh check) was received more than 6 months after the month in which Dave last worked.

Of each $2,000 payment Dave received, 30% ($600) isn’t subject to social security and Medicare taxes because the plan is contributory and Dave’s after-tax contribution is considered to be 30% of the premiums during the 3 policy years before the calendar year of the accident.

FUTA tax.

Of the $8,400 taxable sick pay (figured the same as for social security and Medicare taxes), only $7,000 is subject to the FUTA tax because the FUTA tax contribution base is $7,000.

Federal income tax withholding.

Of each $2,000 payment, $1,400 ($2,000 × 70%) is subject to voluntary federal income tax withholding. In accordance with Dave’s Form W-4S, $210 was withheld from each payment.

Liability transferred.

For the first 6 months following the last month in which Dave worked, Key was liable for social security, Medicare, and FUTA taxes on any payments that constituted taxable wages. However, Key could have shifted the liability for the employer part of the social security and Medicare taxes (and for the FUTA tax) during the first 6 months by withholding Dave’s part of the social security and Medicare taxes, timely depositing the taxes, and notifying Edgewood of the payments.

If Key shifted liability for the employer part of the social security and Medicare taxes to Edgewood and provided Edgewood with a sick pay statement, Key wouldn’t prepare a Form W-2 for Dave. However, Key would file Form 8922. Key and Edgewood must each prepare Forms 941. Edgewood must also report the sick pay and withholding for Dave on Forms W-2, W-3, and 940.

As an alternative, the parties could have followed the optional rule described under Optional rule for Form W-2 , earlier in this section. Under this rule, Key would prepare Form W-2 even though liability for the employer part of the social security and Medicare taxes had been shifted to Edgewood. Also, Key wouldn’t prepare a sick pay statement, and Edgewood, not Key, would file Form 8922 reflecting the sick pay shown on Edgewood’s Forms 941.

Liability not transferred.

If Key didn’t shift liability for the employer part of the social security and Medicare taxes to Edgewood, Key would prepare Forms W-2 and W-3 as well as Forms 941 and 940. In this situation, Edgewood wouldn’t report the sick pay.

Payments received after 6 months.

The payments received by Dave in July through October aren’t subject to social security, Medicare, or FUTA taxes, because they were received more than 6 months after the last month in which Dave worked (December 2016). However, Key must continue to withhold federal income tax from each payment because Dave furnished Key with a Form W-4S. Also, Key must prepare Forms W-2 and W-3, unless it has furnished Edgewood with a sick pay statement. If the sick pay statement was furnished, then Edgewood must prepare Forms W-2 and W-3.

THIRD PARTY SICK PAY – NOT AS AN AGENT AND LIABILITY TRANSFERRED TO EMPLOYER
		Employer Responsibilities	Third Party Responsibilities
Withhold Employee Taxes
	Income	No	Yes, if Form W-4S is submitted
	Social Security	No	Yes
	Medicare	No	Yes
Deposit Employee Taxes
	Income	No	Yes — Using Third Party EIN
	Social Security	No	Yes — Using Third Party EIN
	Medicare	No	Yes — Using Third Party EIN
Deposit Employer Taxes
	Social Security	Yes — Using Employer EIN	No
	Medicare	Yes — Using Employer EIN	No
	FUTA	Yes — Using Employer EIN	No
Report Employee Wage and Taxes on Form 941
	Income	Report Taxable Wages	Report Tax Withheld
	Social Security	*Report Taxable Wages	*Report Taxable Wages
	Medicare	*Report Taxable Wages	*Report Taxable Wages
		^{*Adjustment on Line 8 for employee taxes deposited by third party.}	^{*Adjustment on Line 8 for employer taxes deposited by employer.}
Report Employee Wage and Taxes on Form W-2*
	Income	Yes	No — File Form 8922
	Social Security	Yes	No — File Form 8922
	Medicare	Yes	No — File Form 8922
See the instructions earlier if operating under the Optional rule for Form W-2* .

7. Special Rules for Paying Taxes

Common Paymaster

If two or more related corporations employ the same individual at the same time and pay this individual through a common paymaster that is one of the corporations, the corporations are considered to be a single employer. They have to pay, in total, no more in social security tax than a single employer would pay.

Each corporation must pay its own part of the employment taxes and may deduct only its own part of the wages. The deductions won’t be allowed unless the corporation reimburses the common paymaster for the wage and tax payments. See Regulations section 31.3121(s)-1 for more information. The common paymaster is responsible for filing information and tax returns and issuing Forms W-2 with respect to wages it is considered to have paid as a common paymaster.

Agent With an Approved Form 2678

Employers and payers must use Form 2678 to request approval for an agent to file returns and make deposits or payments of their employment or other withholding taxes. See Revenue Procedure 2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/2013-52_IRB/ar15.html; Revenue Procedure 84-33, 1984-1 C.B. 502; and the General Instructions for Forms W-2 and W-3 for procedures and reporting requirements. Form 2678 doesn’t apply to FUTA taxes reportable on Form 940 unless the employer is a home care service recipient receiving home care services through a program administered by a federal, state, or local government agency.

Agents filing an aggregate Form 940 must file Schedule R (Form 940). Agents filing an aggregate Form 941 must file Schedule R (Form 941).

Reporting Agents

Electronic filing of Forms 940, 941, and 944.

Reporting agents may file Forms 940, 941, and 944 electronically. For details, see Pub. 3112, IRS e-file Application and Participation. For information on electronic filing of Forms 940, 941, and 944, see Revenue Procedure 2007-40, 2007-26 I.R.B., 1488, available at IRS.gov/irb/2007-26_IRB/ar13.html. For more information on electronic filing, go to IRS.gov/EmploymentEfile or call 1-866-255-0654.

For more information on third party payer arrangements, including agents with an approved Form 2678, reporting agents, and CPEOs, see section 16 of Pub. 15.

Employee’s Portion of Taxes Paid by Employer

The information provided in this section doesn’t take into account an employer that chooses to pay the Additional Medicare Tax on behalf of the employee.

If you pay your employee’s social security and Medicare taxes without deducting them from the employee’s pay, you must include the amount of the payments in the employee’s wages for federal income tax withholding and social security, Medicare, and FUTA taxes. This increase in the employee’s wages for your payment of the employee’s social security and Medicare taxes is also subject to employee social security and Medicare taxes. This again increases the amount of the additional taxes you must pay.

To figure the employee’s increased wages in this situation, divide the stated pay (the amount that you pay without taking into account your payment of employee social security and Medicare taxes) by a factor for that year. This factor is determined by subtracting from 1 the combined employee social security and Medicare tax rate for the year that the wages are paid. For 2018, the factor is 0.9235 (1 − 0.0765). If the stated pay is more than $118,577.40 (2018 wage base $128,400 × 0.9235), follow the procedure described under Stated pay of more than $118,577.40 in 2018 below.

Stated pay of $118,577.40 or less in 2018.

For an employee with stated pay of $118,577.40 or less in 2018, figure the correct wages (wages plus employer-paid employee taxes) to report by dividing the stated pay by 0.9235. This will give you the wages to report in box 1 and the social security and Medicare wages to report in boxes 3 and 5 of Form W-2.

On Form W-2, to figure the correct social security tax to enter in box 4, multiply the amount in box 3 by the social security withholding rate of 6.2% and enter the result in box 4. To figure the correct Medicare tax to enter in box 6, multiply the amount in box 5 by the Medicare withholding rate of 1.45% and enter the result in box 6.

Example.

Donald Devon hires Lydia Lone for only one week during 2018. He pays her $500 for that week. Donald agrees to pay Lydia’s part of the social security and Medicare taxes. To figure her reportable wages, he divides $500 by 0.9235. The result, $541.42, is the amount that he reports as wages in boxes 1, 3, and 5 of Form W-2. To figure the amount to report as social security tax, Donald multiplies $541.42 by the social security tax rate of 6.2% (0.062). The result, $33.57, is entered in box 4 of Form W-2. To figure the amount to report as Medicare tax, Donald multiplies $541.42 by the Medicare tax rate of 1.45% (0.0145). The result, $7.85, is entered in box 6 of Form W-2. Although he didn’t actually withhold the amounts from Lydia, he will report these amounts as taxes withheld on Form 941 or Form 944 and is responsible for the employer share of these taxes.

For FUTA tax and federal income tax withholding, Lydia’s weekly wages are $541.42.

Stated pay of more than $118,577.40 in 2018.

For an employee with stated pay of more than $118,577.40 in 2018, the portion of stated wages subject to social security tax is $118,577.40 (the first $128,400 of wages × 0.9235). The stated pay in excess of $118,577.40 isn’t subject to social security tax because the tax only applies to the first $128,400 of wages (stated pay plus employer-paid employee taxes). Enter $128,400 in box 3 of Form W-2. The social security tax to enter in box 4 is $7,960.80 ($128,400 x 0.062).

To figure the correct Medicare wages to enter in box 5 of Form W-2, subtract $118,577.40 from the stated pay. Divide the result by 0.9855 (1 − 0.0145) and add $128,400.

For example, if stated pay is $120,000, the correct Medicare wages are figured as follows.

$120,000 – $118,577.40 = $1,422.60

$1,422.60 ÷ 0.9855 = $1,443.53

$1,443.53 + $128,400 = $129,843.53

The Medicare wages are $129,843.53. Enter this amount in box 5 of Form W-2. The Medicare tax to enter in box 6 is $1,882.73 ($129,843.53 × 0.0145).

Although these employment tax amounts aren’t actually withheld from the employee’s pay, report them as withheld on Forms 941, and pay this amount as the employer’s share of the social security and Medicare taxes. If the wages for federal income tax withholding purposes in the preceding example are the same as for social security and Medicare tax purposes, the correct wage amount for federal income tax withholding is $129,843.53 ($120,000 + $7,960.80 + $1,882.73), which is included in box 1 of Form W-2.

Household and agricultural employees.

The discussion above doesn’t apply to household and agricultural employers. If you pay a household or agricultural employee’s social security and Medicare taxes, these payments must be included in the employee’s wages. However, this wage increase due to the tax payments made for the employee isn’t subject to social security or Medicare taxes as discussed in this section.

Tax deposits and Form 941 or Form 944.

If you pay your employee’s portion of his or her social security and Medicare taxes rather than deducting them from his or her pay, you’re liable for timely depositing or paying the increased taxes associated with the wage increase. Also, report the increased wages on the appropriate lines of Form 941 for the quarter during which the wages were paid or on Form 944 for the year during which the wages were paid.

International Social Security Agreements

The United States has bilateral social security agreements with many countries to eliminate dual taxation and coverage under two social security systems. Under these agreements, sometimes known as totalization agreements, employees generally must pay social security taxes only to the country where they work. Employees and employers who are subject to foreign social security taxes under these agreements are potentially exempt from U.S. social security taxes, including the Medicare portion. For more information, go to SSA.gov/international, or see Pub. 519, U.S. Tax Guide for Aliens.

8. Pensions and Annuities

Generally, federal income tax withholding applies to the taxable part of payments made from pension, profit-sharing, stock bonus, annuity, certain deferred compensation plans, individual retirement arrangements (IRAs), and commercial annuities. Don’t withhold income taxes from amounts totally exempt from tax. If part of a distribution is taxable and part is nontaxable, withhold income taxes only on the part subject to tax when known. The method and rate of withholding depends on (a) the kind of payment, (b) whether the payments are delivered outside the United States and its possessions, and (c) whether the payee is a nonresident alien individual, a nonresident alien beneficiary, or a foreign estate. Qualified distributions from Roth IRAs and Roth 401(k)s are nontaxable and, therefore, not subject to withholding. See Payments to Foreign Persons and Payments Outside the United States , later in this section, for special withholding rules that apply to payments outside the United States and payments to foreign persons.

The recipient of certain pension or annuity payments can choose not to have federal income tax withheld from the payments by using line 1 of Form W-4P. For an estate, the election to have no federal income tax withheld can be made by the executor or personal representative of the decedent. The estate’s EIN should be entered in the area reserved for “Your social security number” on Form W-4P.

Federal income tax must be withheld from eligible rollover distributions. See Eligible Rollover Distribution—20% Withholding , later in this section.

Federal Income Tax Withholding

Periodic Payments

Periodic payments are those made in installments at regular intervals over a period of more than 1 year. They may be paid annually, quarterly, monthly, etc. Withholding from periodic payments of a pension or annuity is figured in the same manner as withholding from wages.

If the recipient wants income tax withheld, he or she must designate the number of withholding allowances on Form W-4P, line 2, and can designate an additional amount to be withheld on line 3. If the recipient doesn’t want any federal income tax withheld from his or her periodic payments, he or she can check the box on Form W-4P, line 1, and submit the form to you. If the recipient doesn’t submit Form W-4P, you must withhold on periodic payments as if the recipient were married claiming three withholding allowances. Generally, this means that tax will be withheld if the pension or annuity is at least $1,990 a month.

If you receive a Form W-4P that doesn’t contain the recipient’s correct taxpayer identification number (TIN), you must withhold as if the recipient were single claiming zero withholding allowances even if the recipient attempts to choose not to have income tax withheld.

There are some kinds of periodic payments for which the recipient can’t use Form W-4P because they are already defined as wages subject to federal income tax withholding. These include retirement pay for service in the U.S. Armed Forces and payments from certain nonqualified deferred compensation plans and deferred compensation plans of exempt organizations described in section 457.

The recipient’s Form W-4P stays in effect until he or she changes or revokes it. You must notify recipients each year of their right to choose not to have federal income tax withheld or to change their previous choice.

Nonperiodic Payments—10% Withholding

You must withhold at a flat 10% rate from nonperiodic payments (but see Eligible Rollover Distribution—20% Withholding next) unless the recipient chooses not to have income tax withheld (if permitted). Distributions from an IRA that are payable on demand are treated as nonperiodic payments. A recipient can choose not to have income tax withheld from a nonperiodic payment by submitting Form W-4P (containing his or her correct TIN) and checking the box on line 1. Generally, the choice not to have federal income tax withheld will apply to any later payment from the same plan. A recipient can’t use line 2 for nonperiodic payments, but he or she may use line 3 to specify an additional amount that he or she wants withheld.

If a recipient submits a Form W-4P that doesn’t contain his or her correct TIN, you can’t honor his or her request not to have income tax withheld and you must withhold 10% of the payment for federal income tax.

Eligible Rollover Distribution—20% Withholding

Distributions from eligible retirement plans (other than IRAs), such as qualified plans, 401(k) plans, section 457(b) plans maintained by a governmental employer, section 403(a) annuity plans or section 403(b) tax-sheltered annuities that are eligible to be rolled over tax free to an IRA or another eligible retirement plan, are subject to a flat 20% withholding rate. The 20% withholding rate is required and a recipient can’t choose to have less federal income tax withheld from eligible rollover distributions. However, you shouldn’t withhold federal income tax if the entire distribution is transferred in a direct rollover to a traditional IRA or another eligible retirement plan.

Exceptions.

Distributions that are (a) required minimum distributions, (b) one of a specified series of equal payments, or (c) qualifying “hardship” distributions aren’t “eligible rollover distributions” and aren’t subject to the mandatory 20% federal income tax withholding. See Pub. 505 for details. Also, see Nonperiodic Payments—10% Withholding above.

Payments to Foreign Persons and Payments Outside the United States

Unless the recipient is a nonresident alien, withholding in the manner described earlier is required on any periodic or nonperiodic payments that are delivered outside the United States and its possessions. A recipient can’t choose not to have federal income tax withheld.

In the absence of a treaty exemption, nonresident aliens, nonresident alien beneficiaries, and foreign estates generally are subject to a 30% withholding tax under section 1441 on the taxable portion of a periodic or nonperiodic pension or annuity payment that is from U.S. sources. However, many tax treaties provide that private pensions and annuities are exempt from withholding and tax. Also, payments from certain pension plans are exempt from withholding even if no tax treaty applies. See Pub. 515 and Pub. 519. A foreign person should submit Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), to you before receiving any payments. The Form W-8BEN must contain the foreign person’s TIN to support a withholding exemption. A TIN for this purpose means a U.S. TIN (SSN or individual taxpayer identification number (ITIN)). However, for a claim based on a tax treaty, a foreign TIN may be substituted for a U.S. TIN.

Special rules may apply to nonresident aliens who relinquished U.S. citizenship or ceased to be long-term residents of the United States after June 16, 2008. For more information, see section 5 of Notice 2009-85, 2009-45 I.R.B. 598, available at IRS.gov/irb/2009-45_IRB/ar10.html. Also see Form W-8CE, Notice of Expatriation and Waiver of Treaty Benefits.

Statement of Income Tax Withheld

By January 31 of the next year, you must furnish a statement on Form 1099-R, Distributions From Retirement Plans, Insurance Contracts, etc., showing the total amount of the recipient’s pension or annuity payments and the total federal income tax you withheld during the prior year. Report income tax withheld on Form 945, Annual Return of Withheld Federal Income Tax, not on Forms 941 or Form 944.

If the recipient is a foreign person who has provided you with Form W-8BEN, you instead must furnish a statement to the recipient on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, by March 15 for the prior year. Report federal income tax withheld on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

9. Alternative Methods for Figuring Withholding

You may use various methods of figuring federal income tax withholding. The methods described next may be used instead of the common payroll methods provided in Pub. 15. Use the method that best suits your payroll system and employees.

Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Pub. 15. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of nonresident alien employees, see Pub. 15. Don’t use the Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables on pages 49-68 for figuring withholding on nonresident alien employees.

Annualized wages.

Multiply the employee’s amount of wages for the current payroll period by the number of payroll periods in a year to determine the annualized wages. Using your employee’s annualized wages, figure the withholding using Table 7—ANNUAL Payroll Period in the Percentage Method Tables for Income Tax Withholding in Pub. 15. Divide the amount from the table by the number of payroll periods in the year, and the result will be the amount of withholding for each payroll period.

Average estimated wages.

You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see Regulations section 31.3402(h)(1)-1.

Cumulative wages.

An employee may ask you, in writing, to withhold tax on cumulative wages. If you agree to do so, and you’ve paid the employee for the same kind of payroll period (weekly, biweekly, etc.) since the beginning of the year, you may figure the tax as follows.

Add the wages you’ve paid the employee for the current calendar year to the current payroll period amount. Divide this amount by the number of payroll periods so far this year, including the current period. Figure the withholding on this amount, and multiply the withholding by the number of payroll periods so far this year, including the current period. Use the Percentage Method discussed in Pub. 15. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. The excess is the amount to withhold for the current payroll period. See Revenue Procedure 78-8, 1978-1 C.B. 562, for an example of the cumulative method.

Part-year employment.

A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The request must be in writing, under penalties of perjury, and must contain the following information.

The last day of any employment during the calendar year with any prior employer.
A statement that the employee uses the calendar year accounting period.
A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continuous employment (defined below in this section) during the current calendar year.

Complete the following steps to figure withholding tax by the part-year method.

Add the wages to be paid to the employee for the current payroll period to any wages that you’ve already paid to the employee in the current term of continuous employment. See definition for “term of continuous employment” below.
Add the number of payroll periods used in step 1 to the number of payroll periods between the employee’s last employment and current employment. To find the number of periods between the last employment and current employment, divide the number of calendar days between the employee’s last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.
Divide the step 1 amount by the total number of payroll periods from step 2.
Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period table and to take into account the employee’s withholding allowances.
Multiply the total number of payroll periods from step 2 by the step 4 amount.
Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. Any excess is the amount to withhold for the current payroll period.

See Regulations section 31.3402(h)(4)-1(c) for more information about the part-year method.

Term of continuous employment.

A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A term of continuous employment includes holidays, regular days off, and days off for illness or vacation. A term of continuous employment begins on the first day that an employee works for you and earns pay. It ends on the earlier of the employee’s last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period. If an employment relationship is ended, the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days.

Other methods.

You may use other methods and tables for withholding taxes, as long as the amount of tax withheld is consistently about the same as it would be as discussed under the Percentage Method in Pub. 15. If you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.

If the tax required to be withheld under the annual percentage is—	The annual tax withheld under your method may not differ by more than—
Less than $10.00	$9.99
$10 or more but under $100	$10 plus 10% of the excess over $10
$100 or more but under $1,000	$19 plus 3% of the excess over $100
$1,000 or more	$46 plus 1% of the excess over $1,000

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

Two formula tables for percentage method withholding are on pages 27-30. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.

MARRIED PERSON (Weekly Payroll Period)

If wages exceeding the allowance amount are over $222 but not over $588:
Method:	Income Tax Withheld:
Percentage (Pub. 15)	10% of excess over $222
Alternative 1 (pages 27-28)	10% of such wages minus $22.20
Alternative 2 (pages 29-30)	Such wages minus $222, times 10% of remainder

Nonresident alien employees.

Rounding.

When employers use the percentage method in Pub. 15 or the formula tables for percentage method withholding in this publication, the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Alternative 1.—Tables for Percentage Method Withholding Computations

(For Wages Paid in 2018)

Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $79.80)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$71	0%	$0	$0	—$222	0%	$0
$71	—$254	10% less	$7.10	$222	—$588	10% less	$22.20
$254	—$815	12% less	$12.18	$588	—$1,711	12% less	$33.96
$815	—$1,658	22% less	$93.68	$1,711	—$3,395	22% less	$205.06
$1,658	—$3,100	24% less	$126.84	$3,395	—$6,280	24% less	$272.96
$3,100	—$3,917	32% less	$374.84	$6,280	—$7,914	32% less	$775.36
$3,917	—$9,687	35% less	$492.35	$7,914	—$11,761	35% less	$1,012.78
$9,687	—	37% less	$686.09	$11,761	—	37% less	$1,248.00
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $159.60)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$142	0%	$0	$0	—$444	0%	$0
$142	—$509	10% less	$14.20	$444	—$1,177	10% less	$44.40
$509	—$1,631	12% less	$24.38	$1,177	—$3,421	12% less	$67.94
$1,631	—$3,315	22% less	$187.48	$3,421	—$6,790	22% less	$410.04
$3,315	—$6,200	24% less	$253.78	$6,790	—$12,560	24% less	$545.84
$6,200	—$7,835	32% less	$749.78	$12,560	—$15,829	32% less	$1,550.64
$7,835	—$19,373	35% less	$984.83	$15,829	—$23,521	35% less	$2,025.51
$19,373	—	37% less	$1,372.29	$23,521	—	37% less	$2,495.93
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $172.90)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$154	0%	$0	$0	—$481	0%	$0
$154	—$551	10% less	$15.40	$481	—$1,275	10% less	$48.10
$551	—$1,767	12% less	$26.42	$1,275	—$3,706	12% less	$73.60
$1,767	—$3,592	22% less	$203.12	$3,706	—$7,356	22% less	$444.20
$3,592	—$6,717	24% less	$274.96	$7,356	—$13,606	24% less	$591.32
$6,717	—$8,488	32% less	$812.32	$13,606	—$17,148	32% less	$1,679.80
$8,488	—$20,988	35% less	$1,066.96	$17,148	—$25,481	35% less	$2,194.24
$20,988	—	37% less	$1,486.72	$25,481	—	37% less	$2,703.86

Alternative 1.—Tables for Percentage Method Withholding Computations (continued)

(For Wages Paid in 2018)

Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $345.80)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$308	0%	$0	$0	—$963	0%	$0
$308	—$1,102	10% less	$30.80	$963	—$2,550	10% less	$96.30
$1,102	—$3,533	12% less	$52.84	$2,550	—$7,413	12% less	$147.30
$3,533	—$7,183	22% less	$406.14	$7,413	—$14,713	22% less	$888.60
$7,183	—$13,433	24% less	$549.80	$14,713	—$27,213	24% less	$1,182.86
$13,433	—$16,975	32% less	$1,624.44	$27,213	—$34,296	32% less	$3,359.90
$16,975	—$41,975	35% less	$2,133.69	$34,296	—$50,963	35% less	$4,388.78
$41,975	—	37% less	$2,973.19	$50,963	—	37% less	$5,408.04
Table E(1)—DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed for such period is $16.00)

Single Person				Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:		The income tax to be withheld multiplied by the number of days in such period is:		If the wage in excess of allowance amount divided by the number of days in the pay period is:		The income tax to be withheld multiplied by the number of days in such period is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$14.20	0%	$0	$0	—$44.40	0%	$0
$14.20	—$50.90	10% less	$1.42	$44.40	—$117.70	10% less	$4.44
$50.90	—$163.10	12% less	$2.44	$117.70	—$342.10	12% less	$6.79
$163.10	—$331.50	22% less	$18.75	$342.10	—$679.00	22% less	$41.00
$331.50	—$620.00	24% less	$25.38	$679.00	—$1,256.00	24% less	$54.58
$620.00	—$783.50	32% less	$74.98	$1,256.00	—$1,582.90	32% less	$155.06
$783.50	—$1,937.30	35% less	$98.49	$1,582.90	—$2,352.10	35% less	$202.55
$1,937.30	—	37% less	$137.23	$2,352.10	—	37% less	$249.59
Note.— The adjustment factors may be reduced by one–half cent (e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half rounding operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $71 and $71 to $254 combined to read, “Over $0, But not over $254.”
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.

Alternative 2.—Tables for Percentage Method Withholding Computations

(For Wages Paid in 2018)

Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $79.80)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$71	minus $0.00	0%	$0	—$222	minus $0.00	0%
$71	—$254	minus $71.00	10%	$222	—$588	minus $222.00	10%
$254	—$815	minus $101.50	12%	$588	—$1,711	minus $283.00	12%
$815	—$1,658	minus $425.82	22%	$1,711	—$3,395	minus $932.09	22%
$1,658	—$3,100	minus $528.50	24%	$3,395	—$6,280	minus $1,137.33	24%
$3,100	—$3,917	minus $1,171.38	32%	$6,280	—$7,914	minus $2,423.00	32%
$3,917	—$9,687	minus $1,406.71	35%	$7,914	—$11,761	minus $2,893.66	35%
$9,687	—	minus $1,854.30	37%	$11,761	—	minus $3,372.97	37%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $159.60)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$142	minus $0.00	0%	$0	—$444	minus $0.00	0%
$142	—$509	minus $142.00	10%	$444	—$1,177	minus $444.00	10%
$509	—$1,631	minus $203.17	12%	$1,177	—$3,421	minus $566.17	12%
$1,631	—$3,315	minus $852.18	22%	$3,421	—$6,790	minus $1,863.82	22%
$3,315	—$6,200	minus $1,057.42	24%	$6,790	—$12,560	minus $2,274.33	24%
$6,200	—$7,835	minus $2,343.06	32%	$12,560	—$15,829	minus $4,845.75	32%
$7,835	—$19,373	minus $2,813.80	35%	$15,829	—$23,521	minus $5,787.17	35%
$19,373	—	minus $3,708.89	37%	$23,521	—	minus $6,745.76	37%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $172.90)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$154	minus $0.00	0%	$0	—$481	minus $0.00	0%
$154	—$551	minus $154.00	10%	$481	—$1,275	minus $481.00	10%
$551	—$1,767	minus $220.17	12%	$1,275	—$3,706	minus $613.33	12%
$1,767	—$3,592	minus $923.27	22%	$3,706	—$7,356	minus $2,019.09	22%
$3,592	—$6,717	minus $1,145.67	24%	$7,356	—$13,606	minus $2,463.83	24%
$6,717	—$8,488	minus $2,538.50	32%	$13,606	—$17,148	minus $5,249.38	32%
$8,488	—$20,988	minus $3,048.46	35%	$17,148	—$25,481	minus $6,269.26	35%
$20,988	—	minus $4,018.16	37%	$25,481	—	minus $7,307.73	37%

Alternative 2.—Tables for Percentage Method Withholding Computations (continued)

(For Wages Paid in 2018)

Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $345.80)

Single Person				Married Person
If the wage in excess of allowance amount is:		The income tax to be withheld is:		If the wage in excess of allowance amount is:		The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$308	minus $0.00	0%	$0	—$963	minus $0.00	0%
$308	—$1,102	minus $308.00	10%	$963	—$2,550	minus $963.00	10%
$1,102	—$3,533	minus $440.33	12%	$2,550	—$7,413	minus $1,227.50	12%
$3,533	—$7,183	minus $1,846.09	22%	$7,413	—$14,713	minus $4,039.09	22%
$7,183	—$13,433	minus $2,290.83	24%	$14,713	—$27,213	minus $4,928.58	24%
$13,433	—$16,975	minus $5,076.38	32%	$27,213	—$34,296	minus $10,499.69	32%
$16,975	—$41,975	minus $6,096.26	35%	$34,296	—$50,963	minus $12,539.37	35%
$41,975	—	minus $8,035.65	37%	$50,963	—	minus $14,616.32	37%
Table E(2)—DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed per day for such period is $16.00)

Single Person				Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:		The income tax to be withheld multiplied by the number of days in such period is:		If the wage in excess of allowance amount divided by the number of days in the pay period is:		The income tax to be withheld multiplied by the number of days in such period is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0.00	—$14.20	minus $0.00	0%	$0.00	—$44.40	minus $0.00	0%
$14.20	—$50.90	minus $14.20	10%	$44.40	—$117.70	minus $44.40	10%
$50.90	—$163.10	minus $20.32	12%	$117.70	—$342.10	minus $56.62	12%
$163.10	—$331.50	minus $85.24	22%	$342.10	—$679.00	minus $186.37	22%
$331.50	—$620.00	minus $105.75	24%	$679.00	—$1,256.00	minus $227.42	24%
$620.00	—$783.50	minus $234.31	32%	$1,256.00	—$1,582.90	minus $484.56	32%
$783.50	—$1,937.30	minus $281.39	35%	$1,582.90	—$2,352.10	minus $578.70	35%
$1,937.30	—	minus $370.89	37%	$2,352.10	—	minus $674.56	37%
Note.— The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $71 and $71 to $254 combined to read, “Over $0, But not over $254.”
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)

The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. The computation factors are used to figure the amount of withholding tax by a percentage method.

Nonresident alien employees.

Kinds of tables.

Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods.

The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross Wages on pages 32-39, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2—Tables for Percentage Method Withholding Computations on pages 29-30. In the tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 40-47, the reduction factor doesn’t include an amount for the number of allowances claimed.

Which table to use.

Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. The reduction factors in these tables don’t include the allowance amount that was automatically subtracted before applying the table factors in the calculation. For other systems that don’t separately subtract the allowance amount, use the tables for Computing Income Tax Withholding From Gross Wages.

Rounding.

When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2018)

Weekly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from gross wages¹		Multiply result by—	And gross wages are—		from gross wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from gross wages¹		Multiply result by—	Over	But not over	from gross wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0.00	$254.00	subtract	$71.00	10%	$0.00	$588.00	subtract	$222.00	10%
	$254.00	$815.00	subtract	$101.50	12%	$588.00	$1,711.00	subtract	$283.00	12%
0	$815.00	$1,658.00	subtract	$425.82	22%	$1,711.00	$3,395.00	subtract	$932.09	22%
0	$1,658.00	$3,100.00	subtract	$528.50	24%	$3,395.00	$6,280.00	subtract	$1,137.33	24%
	$3,100.00	$3,917.00	subtract	$1,171.38	32%	$6,280.00	$7,914.00	subtract	$2,423.00	32%
	$3,917.00	$9,687.00	subtract	$1,406.71	35%	$7,914.00	$11,761.00	subtract	$2,893.66	35%
	$9,687.00		subtract	$1,854.30	37%	$11,761.00		subtract	$3,372.97	37%
	$0.00	$333.80	subtract	$150.80	10%	$0.00	$667.80	subtract	$301.80	10%
	$333.80	$894.80	subtract	$181.30	12%	$667.80	$1,790.80	subtract	$362.80	12%
1	$894.80	$1,737.80	subtract	$505.62	22%	$1,790.80	$3,474.80	subtract	$1,011.89	22%
1	$1,737.80	$3,179.80	subtract	$608.30	24%	$3,474.80	$6,359.80	subtract	$1,217.13	24%
	$3,179.80	$3,996.80	subtract	$1,251.18	32%	$6,359.80	$7,993.80	subtract	$2,502.80	32%
	$3,996.80	$9,766.80	subtract	$1,486.51	35%	$7,993.80	$11,840.80	subtract	$2,973.46	35%
	$9,766.80		subtract	$1,934.10	37%	$11,840.80		subtract	$3,452.77	37%
	$0.00	$413.60	subtract	$230.60	10%	$0.00	$747.60	subtract	$381.60	10%
	$413.60	$974.60	subtract	$261.10	12%	$747.60	$1,870.60	subtract	$442.60	12%
2	$974.60	$1,817.60	subtract	$585.42	22%	$1,870.60	$3,554.60	subtract	$1,091.69	22%
2	$1,817.60	$3,259.60	subtract	$688.10	24%	$3,554.60	$6,439.60	subtract	$1,296.93	24%
	$3,259.60	$4,076.60	subtract	$1,330.98	32%	$6,439.60	$8,073.60	subtract	$2,582.60	32%
	$4,076.60	$9,846.60	subtract	$1,566.31	35%	$8,073.60	$11,920.60	subtract	$3,053.26	35%
	$9,846.60		subtract	$2,013.90	37%	$11,920.60		subtract	$3,532.57	37%
	$0.00	$493.40	subtract	$310.40	10%	$0.00	$827.40	subtract	$461.40	10%
	$493.40	$1,054.40	subtract	$340.90	12%	$827.40	$1,950.40	subtract	$522.40	12%
3	$1,054.40	$1,897.40	subtract	$665.22	22%	$1,950.40	$3,634.40	subtract	$1,171.49	22%
3	$1,897.40	$3,339.40	subtract	$767.90	24%	$3,634.40	$6,519.40	subtract	$1,376.73	24%
	$3,339.40	$4,156.40	subtract	$1,410.78	32%	$6,519.40	$8,153.40	subtract	$2,662.40	32%
	$4,156.40	$9,926.40	subtract	$1,646.11	35%	$8,153.40	$12,000.40	subtract	$3,133.06	35%
	$9,926.40		subtract	$2,093.70	37%	$12,000.40		subtract	$3,612.37	37%
	$0.00	$573.20	subtract	$390.20	10%	$0.00	$907.20	subtract	$541.20	10%
	$573.20	$1,134.20	subtract	$420.70	12%	$907.20	$2,030.20	subtract	$602.20	12%
4	$1,134.20	$1,977.20	subtract	$745.02	22%	$2,030.20	$3,714.20	subtract	$1,251.29	22%
4	$1,977.20	$3,419.20	subtract	$847.70	24%	$3,714.20	$6,599.20	subtract	$1,456.53	24%
	$3,419.20	$4,236.20	subtract	$1,490.58	32%	$6,599.20	$8,233.20	subtract	$2,742.20	32%
	$4,236.20	$10,006.20	subtract	$1,725.91	35%	$8,233.20	$12,080.20	subtract	$3,212.86	35%
	$10,006.20		subtract	$2,173.50	37%	$12,080.20		subtract	$3,692.17	37%
	$0.00	$653.00	subtract	$470.00	10%	$0.00	$987.00	subtract	$621.00	10%
	$653.00	$1,214.00	subtract	$500.50	12%	$987.00	$2,110.00	subtract	$682.00	12%
5	$1,214.00	$2,057.00	subtract	$824.82	22%	$2,110.00	$3,794.00	subtract	$1,331.09	22%
5	$2,057.00	$3,499.00	subtract	$927.50	24%	$3,794.00	$6,679.00	subtract	$1,536.33	24%
	$3,499.00	$4,316.00	subtract	$1,570.38	32%	$6,679.00	$8,313.00	subtract	$2,822.00	32%
	$4,316.00	$10,086.00	subtract	$1,805.71	35%	$8,313.00	$12,160.00	subtract	$3,292.66	35%
	$10,086.00		subtract	$2,253.30	37%	$12,160.00		subtract	$3,771.97	37%
	$0.00	$732.80	subtract	$549.80	10%	$0.00	$1,066.80	subtract	$700.80	10%
	$732.80	$1,293.80	subtract	$580.30	12%	$1,066.80	$2,189.80	subtract	$761.80	12%
6	$1,293.80	$2,136.80	subtract	$904.62	22%	$2,189.80	$3,873.80	subtract	$1,410.89	22%
6	$2,136.80	$3,578.80	subtract	$1,007.30	24%	$3,873.80	$6,758.80	subtract	$1,616.13	24%
	$3,578.80	$4,395.80	subtract	$1,650.18	32%	$6,758.80	$8,392.80	subtract	$2,901.80	32%
	$4,395.80	$10,165.80	subtract	$1,885.51	35%	$8,392.80	$12,239.80	subtract	$3,372.46	35%
	$10,165.80		subtract	$2,333.10	37%	$12,239.80		subtract	$3,851.77	37%
	$0.00	$812.60	subtract	$629.60	10%	$0.00	$1,146.60	subtract	$780.60	10%
	$812.60	$1,373.60	subtract	$660.10	12%	$1,146.60	$2,269.60	subtract	$841.60	12%
7	$1,373.60	$2,216.60	subtract	$984.42	22%	$2,269.60	$3,953.60	subtract	$1,490.69	22%
7	$2,216.60	$3,658.60	subtract	$1,087.10	24%	$3,953.60	$6,838.60	subtract	$1,695.93	24%
	$3,658.60	$4,475.60	subtract	$1,729.98	32%	$6,838.60	$8,472.60	subtract	$2,981.60	32%
	$4,475.60	$10,245.60	subtract	$1,965.31	35%	$8,472.60	$12,319.60	subtract	$3,452.26	35%
	$10,245.60		subtract	$2,412.90	37%	$12,319.60		subtract	$3,931.57	37%
	$0.00	$892.40	subtract	$709.40	10%	$0.00	$1,226.40	subtract	$860.40	10%
	$892.40	$1,453.40	subtract	$739.90	12%	$1,226.40	$2,349.40	subtract	$921.40	12%
8	$1,453.40	$2,296.40	subtract	$1,064.22	22%	$2,349.40	$4,033.40	subtract	$1,570.49	22%
8	$2,296.40	$3,738.40	subtract	$1,166.90	24%	$4,033.40	$6,918.40	subtract	$1,775.73	24%
	$3,738.40	$4,555.40	subtract	$1,809.78	32%	$6,918.40	$8,552.40	subtract	$3,061.40	32%
	$4,555.40	$10,325.40	subtract	$2,045.11	35%	$8,552.40	$12,399.40	subtract	$3,532.06	35%
	$10,325.40		subtract	$2,492.70	37%	$12,399.40		subtract	$4,011.37	37%
	$0.00	$972.20	subtract	$789.20	10%	$0.00	$1,306.20	subtract	$940.20	10%
	$972.20	$1,533.20	subtract	$819.70	12%	$1,306.20	$2,429.20	subtract	$1,001.20	12%
9²	$1,533.20	$2,376.20	subtract	$1,144.02	22%	$2,429.20	$4,113.20	subtract	$1,650.29	22%
9²	$2,376.20	$3,818.20	subtract	$1,246.70	24%	$4,113.20	$6,998.20	subtract	$1,855.53	24%
	$3,818.20	$4,635.20	subtract	$1,889.58	32%	$6,998.20	$8,632.20	subtract	$3,141.20	32%
	$4,635.20	$10,405.20	subtract	$2,124.91	35%	$8,632.20	$12,479.20	subtract	$3,611.86	35%
	$10,405.20		subtract	$2,572.50	37%	$12,479.20		subtract	$4,091.17	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $79.80 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2018)

Bi-Weekly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from gross wages¹		Multiply result by—	And gross wages are—		from gross wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from gross wages¹		Multiply result by—	Over	But not over	from gross wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0.00	$509.00	subtract	$142.00	10%	$0.00	$1,177.00	subtract	$444.00	10%
	$509.00	$1,631.00	subtract	$203.17	12%	$1,177.00	$3,421.00	subtract	$566.17	12%
0	$1,631.00	$3,315.00	subtract	$852.18	22%	$3,421.00	$6,790.00	subtract	$1,863.82	22%
0	$3,315.00	$6,200.00	subtract	$1,057.42	24%	$6,790.00	$12,560.00	subtract	$2,274.33	24%
	$6,200.00	$7,835.00	subtract	$2,343.06	32%	$12,560.00	$15,829.00	subtract	$4,845.75	32%
	$7,835.00	$19,373.00	subtract	$2,813.80	35%	$15,829.00	$23,521.00	subtract	$5,787.17	35%
	$19,373.00		subtract	$3,708.89	37%	$23,521.00		subtract	$6,745.76	37%
	$0.00	$668.60	subtract	$301.60	10%	$0.00	$1,336.60	subtract	$603.60	10%
	$668.60	$1,790.60	subtract	$362.77	12%	$1,336.60	$3,580.60	subtract	$725.77	12%
1	$1,790.60	$3,474.60	subtract	$1,011.78	22%	$3,580.60	$6,949.60	subtract	$2,023.42	22%
1	$3,474.60	$6,359.60	subtract	$1,217.02	24%	$6,949.60	$12,719.60	subtract	$2,433.93	24%
	$6,359.60	$7,994.60	subtract	$2,502.66	32%	$12,719.60	$15,988.60	subtract	$5,005.35	32%
	$7,994.60	$19,532.60	subtract	$2,973.40	35%	$15,988.60	$23,680.60	subtract	$5,946.77	35%
	$19,532.60		subtract	$3,868.49	37%	$23,680.60		subtract	$6,905.36	37%
	$0.00	$828.20	subtract	$461.20	10%	$0.00	$1,496.20	subtract	$763.20	10%
	$828.20	$1,950.20	subtract	$522.37	12%	$1,496.20	$3,740.20	subtract	$885.37	12%
2	$1,950.20	$3,634.20	subtract	$1,171.38	22%	$3,740.20	$7,109.20	subtract	$2,183.02	22%
2	$3,634.20	$6,519.20	subtract	$1,376.62	24%	$7,109.20	$12,879.20	subtract	$2,593.53	24%
	$6,519.20	$8,154.20	subtract	$2,662.26	32%	$12,879.20	$16,148.20	subtract	$5,164.95	32%
	$8,154.20	$19,692.20	subtract	$3,133.00	35%	$16,148.20	$23,840.20	subtract	$6,106.37	35%
	$19,692.20		subtract	$4,028.09	37%	$23,840.20		subtract	$7,064.96	37%
	$0.00	$987.80	subtract	$620.80	10%	$0.00	$1,655.80	subtract	$922.80	10%
	$987.80	$2,109.80	subtract	$681.97	12%	$1,655.80	$3,899.80	subtract	$1,044.97	12%
3	$2,109.80	$3,793.80	subtract	$1,330.98	22%	$3,899.80	$7,268.80	subtract	$2,342.62	22%
3	$3,793.80	$6,678.80	subtract	$1,536.22	24%	$7,268.80	$13,038.80	subtract	$2,753.13	24%
	$6,678.80	$8,313.80	subtract	$2,821.86	32%	$13,038.80	$16,307.80	subtract	$5,324.55	32%
	$8,313.80	$19,851.80	subtract	$3,292.60	35%	$16,307.80	$23,999.80	subtract	$6,265.97	35%
	$19,851.80		subtract	$4,187.69	37%	$23,999.80		subtract	$7,224.56	37%
	$0.00	$1,147.40	subtract	$780.40	10%	$0.00	$1,815.40	subtract	$1,082.40	10%
	$1,147.40	$2,269.40	subtract	$841.57	12%	$1,815.40	$4,059.40	subtract	$1,204.57	12%
4	$2,269.40	$3,953.40	subtract	$1,490.58	22%	$4,059.40	$7,428.40	subtract	$2,502.22	22%
4	$3,953.40	$6,838.40	subtract	$1,695.82	24%	$7,428.40	$13,198.40	subtract	$2,912.73	24%
	$6,838.40	$8,473.40	subtract	$2,981.46	32%	$13,198.40	$16,467.40	subtract	$5,484.15	32%
	$8,473.40	$20,011.40	subtract	$3,452.20	35%	$16,467.40	$24,159.40	subtract	$6,425.57	35%
	$20,011.40		subtract	$4,347.29	37%	$24,159.40		subtract	$7,384.16	37%
	$0.00	$1,307.00	subtract	$940.00	10%	$0.00	$1,975.00	subtract	$1,242.00	10%
	$1,307.00	$2,429.00	subtract	$1,001.17	12%	$1,975.00	$4,219.00	subtract	$1,364.17	12%
5	$2,429.00	$4,113.00	subtract	$1,650.18	22%	$4,219.00	$7,588.00	subtract	$2,661.82	22%
5	$4,113.00	$6,998.00	subtract	$1,855.42	24%	$7,588.00	$13,358.00	subtract	$3,072.33	24%
	$6,998.00	$8,633.00	subtract	$3,141.06	32%	$13,358.00	$16,627.00	subtract	$5,643.75	32%
	$8,633.00	$20,171.00	subtract	$3,611.80	35%	$16,627.00	$24,319.00	subtract	$6,585.17	35%
	$20,171.00		subtract	$4,506.89	37%	$24,319.00		subtract	$7,543.76	37%
	$0.00	$1,466.60	subtract	$1,099.60	10%	$0.00	$2,134.60	subtract	$1,401.60	10%
	$1,466.60	$2,588.60	subtract	$1,160.77	12%	$2,134.60	$4,378.60	subtract	$1,523.77	12%
6	$2,588.60	$4,272.60	subtract	$1,809.78	22%	$4,378.60	$7,747.60	subtract	$2,821.42	22%
6	$4,272.60	$7,157.60	subtract	$2,015.02	24%	$7,747.60	$13,517.60	subtract	$3,231.93	24%
	$7,157.60	$8,792.60	subtract	$3,300.66	32%	$13,517.60	$16,786.60	subtract	$5,803.35	32%
	$8,792.60	$20,330.60	subtract	$3,771.40	35%	$16,786.60	$24,478.60	subtract	$6,744.77	35%
	$20,330.60		subtract	$4,666.49	37%	$24,478.60		subtract	$7,703.36	37%
	$0.00	$1,626.20	subtract	$1,259.20	10%	$0.00	$2,294.20	subtract	$1,561.20	10%
	$1,626.20	$2,748.20	subtract	$1,320.37	12%	$2,294.20	$4,538.20	subtract	$1,683.37	12%
7	$2,748.20	$4,432.20	subtract	$1,969.38	22%	$4,538.20	$7,907.20	subtract	$2,981.02	22%
7	$4,432.20	$7,317.20	subtract	$2,174.62	24%	$7,907.20	$13,677.20	subtract	$3,391.53	24%
	$7,317.20	$8,952.20	subtract	$3,460.26	32%	$13,677.20	$16,946.20	subtract	$5,962.95	32%
	$8,952.20	$20,490.20	subtract	$3,931.00	35%	$16,946.20	$24,638.20	subtract	$6,904.37	35%
	$20,490.20		subtract	$4,826.09	37%	$24,638.20		subtract	$7,862.96	37%
	$0.00	$1,785.80	subtract	$1,418.80	10%	$0.00	$2,453.80	subtract	$1,720.80	10%
	$1,785.80	$2,907.80	subtract	$1,479.97	12%	$2,453.80	$4,697.80	subtract	$1,842.97	12%
8	$2,907.80	$4,591.80	subtract	$2,128.98	22%	$4,697.80	$8,066.80	subtract	$3,140.62	22%
8	$4,591.80	$7,476.80	subtract	$2,334.22	24%	$8,066.80	$13,836.80	subtract	$3,551.13	24%
	$7,476.80	$9,111.80	subtract	$3,619.86	32%	$13,836.80	$17,105.80	subtract	$6,122.55	32%
	$9,111.80	$20,649.80	subtract	$4,090.60	35%	$17,105.80	$24,797.80	subtract	$7,063.97	35%
	$20,649.80		subtract	$4,985.69	37%	$24,797.80		subtract	$8,022.56	37%
	$0.00	$1,945.40	subtract	$1,578.40	10%	$0.00	$2,613.40	subtract	$1,880.40	10%
	$1,945.40	$3,067.40	subtract	$1,639.57	12%	$2,613.40	$4,857.40	subtract	$2,002.57	12%
9²	$3,067.40	$4,751.40	subtract	$2,288.58	22%	$4,857.40	$8,226.40	subtract	$3,300.22	22%
9²	$4,751.40	$7,636.40	subtract	$2,493.82	24%	$8,226.40	$13,996.40	subtract	$3,710.73	24%
	$7,636.40	$9,271.40	subtract	$3,779.46	32%	$13,996.40	$17,265.40	subtract	$6,282.15	32%
	$9,271.40	$20,809.40	subtract	$4,250.20	35%	$17,265.40	$24,957.40	subtract	$7,223.57	35%
	$20,809.40		subtract	$5,145.29	37%	$24,957.40		subtract	$8,182.16	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $159.60 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2018)

Semi-Monthly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from gross wages¹		Multiply result by—	And gross wages are—		from gross wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from gross wages¹		Multiply result by—	Over	But not over	from gross wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0.00	$551.00	subtract	$154.00	10%	$0.00	$1,275.00	subtract	$481.00	10%
	$551.00	$1,767.00	subtract	$220.17	12%	$1,275.00	$3,706.00	subtract	$613.33	12%
0	$1,767.00	$3,592.00	subtract	$923.27	22%	$3,706.00	$7,356.00	subtract	$2,019.09	22%
0	$3,592.00	$6,717.00	subtract	$1,145.67	24%	$7,356.00	$13,606.00	subtract	$2,463.83	24%
	$6,717.00	$8,488.00	subtract	$2,538.50	32%	$13,606.00	$17,148.00	subtract	$5,249.38	32%
	$8,488.00	$20,988.00	subtract	$3,048.46	35%	$17,148.00	$25,481.00	subtract	$6,269.26	35%
	$20,988.00		subtract	$4,018.16	37%	$25,481.00		subtract	$7,307.73	37%
	$0.00	$723.90	subtract	$326.90	10%	$0.00	$1,447.90	subtract	$653.90	10%
	$723.90	$1,939.90	subtract	$393.07	12%	$1,447.90	$3,878.90	subtract	$786.23	12%
1	$1,939.90	$3,764.90	subtract	$1,096.17	22%	$3,878.90	$7,528.90	subtract	$2,191.99	22%
1	$3,764.90	$6,889.90	subtract	$1,318.57	24%	$7,528.90	$13,778.90	subtract	$2,636.73	24%
	$6,889.90	$8,660.90	subtract	$2,711.40	32%	$13,778.90	$17,320.90	subtract	$5,422.28	32%
	$8,660.90	$21,160.90	subtract	$3,221.36	35%	$17,320.90	$25,653.90	subtract	$6,442.16	35%
	$21,160.90		subtract	$4,191.06	37%	$25,653.90		subtract	$7,480.63	37%
	$0.00	$896.80	subtract	$499.80	10%	$0.00	$1,620.80	subtract	$826.80	10%
	$896.80	$2,112.80	subtract	$565.97	12%	$1,620.80	$4,051.80	subtract	$959.13	12%
2	$2,112.80	$3,937.80	subtract	$1,269.07	22%	$4,051.80	$7,701.80	subtract	$2,364.89	22%
2	$3,937.80	$7,062.80	subtract	$1,491.47	24%	$7,701.80	$13,951.80	subtract	$2,809.63	24%
	$7,062.80	$8,833.80	subtract	$2,884.30	32%	$13,951.80	$17,493.80	subtract	$5,595.18	32%
	$8,833.80	$21,333.80	subtract	$3,394.26	35%	$17,493.80	$25,826.80	subtract	$6,615.06	35%
	$21,333.80		subtract	$4,363.96	37%	$25,826.80		subtract	$7,653.53	37%
	$0.00	$1,069.70	subtract	$672.70	10%	$0.00	$1,793.70	subtract	$999.70	10%
	$1,069.70	$2,285.70	subtract	$738.87	12%	$1,793.70	$4,224.70	subtract	$1,132.03	12%
3	$2,285.70	$4,110.70	subtract	$1,441.97	22%	$4,224.70	$7,874.70	subtract	$2,537.79	22%
3	$4,110.70	$7,235.70	subtract	$1,664.37	24%	$7,874.70	$14,124.70	subtract	$2,982.53	24%
	$7,235.70	$9,006.70	subtract	$3,057.20	32%	$14,124.70	$17,666.70	subtract	$5,768.08	32%
	$9,006.70	$21,506.70	subtract	$3,567.16	35%	$17,666.70	$25,999.70	subtract	$6,787.96	35%
	$21,506.70		subtract	$4,536.86	37%	$25,999.70		subtract	$7,826.43	37%
	$0.00	$1,242.60	subtract	$845.60	10%	$0.00	$1,966.60	subtract	$1,172.60	10%
	$1,242.60	$2,458.60	subtract	$911.77	12%	$1,966.60	$4,397.60	subtract	$1,304.93	12%
4	$2,458.60	$4,283.60	subtract	$1,614.87	22%	$4,397.60	$8,047.60	subtract	$2,710.69	22%
4	$4,283.60	$7,408.60	subtract	$1,837.27	24%	$8,047.60	$14,297.60	subtract	$3,155.43	24%
	$7,408.60	$9,179.60	subtract	$3,230.10	32%	$14,297.60	$17,839.60	subtract	$5,940.98	32%
	$9,179.60	$21,679.60	subtract	$3,740.06	35%	$17,839.60	$26,172.60	subtract	$6,960.86	35%
	$21,679.60		subtract	$4,709.76	37%	$26,172.60		subtract	$7,999.33	37%
	$0.00	$1,415.50	subtract	$1,018.50	10%	$0.00	$2,139.50	subtract	$1,345.50	10%
	$1,415.50	$2,631.50	subtract	$1,084.67	12%	$2,139.50	$4,570.50	subtract	$1,477.83	12%
5	$2,631.50	$4,456.50	subtract	$1,787.77	22%	$4,570.50	$8,220.50	subtract	$2,883.59	22%
5	$4,456.50	$7,581.50	subtract	$2,010.17	24%	$8,220.50	$14,470.50	subtract	$3,328.33	24%
	$7,581.50	$9,352.50	subtract	$3,403.00	32%	$14,470.50	$18,012.50	subtract	$6,113.88	32%
	$9,352.50	$21,852.50	subtract	$3,912.96	35%	$18,012.50	$26,345.50	subtract	$7,133.76	35%
	$21,852.50		subtract	$4,882.66	37%	$26,345.50		subtract	$8,172.23	37%
	$0.00	$1,588.40	subtract	$1,191.40	10%	$0.00	$2,312.40	subtract	$1,518.40	10%
	$1,588.40	$2,804.40	subtract	$1,257.57	12%	$2,312.40	$4,743.40	subtract	$1,650.73	12%
6	$2,804.40	$4,629.40	subtract	$1,960.67	22%	$4,743.40	$8,393.40	subtract	$3,056.49	22%
6	$4,629.40	$7,754.40	subtract	$2,183.07	24%	$8,393.40	$14,643.40	subtract	$3,501.23	24%
	$7,754.40	$9,525.40	subtract	$3,575.90	32%	$14,643.40	$18,185.40	subtract	$6,286.78	32%
	$9,525.40	$22,025.40	subtract	$4,085.86	35%	$18,185.40	$26,518.40	subtract	$7,306.66	35%
	$22,025.40		subtract	$5,055.56	37%	$26,518.40		subtract	$8,345.13	37%
	$0.00	$1,761.30	subtract	$1,364.30	10%	$0.00	$2,485.30	subtract	$1,691.30	10%
	$1,761.30	$2,977.30	subtract	$1,430.47	12%	$2,485.30	$4,916.30	subtract	$1,823.63	12%
7	$2,977.30	$4,802.30	subtract	$2,133.57	22%	$4,916.30	$8,566.30	subtract	$3,229.39	22%
7	$4,802.30	$7,927.30	subtract	$2,355.97	24%	$8,566.30	$14,816.30	subtract	$3,674.13	24%
	$7,927.30	$9,698.30	subtract	$3,748.80	32%	$14,816.30	$18,358.30	subtract	$6,459.68	32%
	$9,698.30	$22,198.30	subtract	$4,258.76	35%	$18,358.30	$26,691.30	subtract	$7,479.56	35%
	$22,198.30		subtract	$5,228.46	37%	$26,691.30		subtract	$8,518.03	37%
	$0.00	$1,934.20	subtract	$1,537.20	10%	$0.00	$2,658.20	subtract	$1,864.20	10%
	$1,934.20	$3,150.20	subtract	$1,603.37	12%	$2,658.20	$5,089.20	subtract	$1,996.53	12%
8	$3,150.20	$4,975.20	subtract	$2,306.47	22%	$5,089.20	$8,739.20	subtract	$3,402.29	22%
8	$4,975.20	$8,100.20	subtract	$2,528.87	24%	$8,739.20	$14,989.20	subtract	$3,847.03	24%
	$8,100.20	$9,871.20	subtract	$3,921.70	32%	$14,989.20	$18,531.20	subtract	$6,632.58	32%
	$9,871.20	$22,371.20	subtract	$4,431.66	35%	$18,531.20	$26,864.20	subtract	$7,652.46	35%
	$22,371.20		subtract	$5,401.36	37%	$26,864.20		subtract	$8,690.93	37%
	$0.00	$2,107.10	subtract	$1,710.10	10%	$0.00	$2,831.10	subtract	$2,037.10	10%
	$2,107.10	$3,323.10	subtract	$1,776.27	12%	$2,831.10	$5,262.10	subtract	$2,169.43	12%
9²	$3,323.10	$5,148.10	subtract	$2,479.37	22%	$5,262.10	$8,912.10	subtract	$3,575.19	22%
9²	$5,148.10	$8,273.10	subtract	$2,701.77	24%	$8,912.10	$15,162.10	subtract	$4,019.93	24%
	$8,273.10	$10,044.10	subtract	$4,094.60	32%	$15,162.10	$18,704.10	subtract	$6,805.48	32%
	$10,044.10	$22,544.10	subtract	$4,604.56	35%	$18,704.10	$27,037.10	subtract	$7,825.36	35%
	$22,544.10		subtract	$5,574.26	37%	$27,037.10		subtract	$8,863.83	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $172.90 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2018)

Monthly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from gross wages¹		Multiply result by—	And gross wages are—		from gross wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from gross wages¹		Multiply result by—	Over	But not over	from gross wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0.00	$1,102.00	subtract	$308.00	10%	$0.00	$2,550.00	subtract	$963.00	10%
	$1,102.00	$3,533.00	subtract	$440.33	12%	$2,550.00	$7,413.00	subtract	$1,227.50	12%
0	$3,533.00	$7,183.00	subtract	$1,846.09	22%	$7,413.00	$14,713.00	subtract	$4,039.09	22%
0	$7,183.00	$13,433.00	subtract	$2,290.83	24%	$14,713.00	$27,213.00	subtract	$4,928.58	24%
	$13,433.00	$16,975.00	subtract	$5,076.38	32%	$27,213.00	$34,296.00	subtract	$10,499.69	32%
	$16,975.00	$41,975.00	subtract	$6,096.26	35%	$34,296.00	$50,963.00	subtract	$12,539.37	35%
	$41,975.00		subtract	$8,035.65	37%	$50,963.00		subtract	$14,616.32	37%
	$0.00	$1,447.80	subtract	$653.80	10%	$0.00	$2,895.80	subtract	$1,308.80	10%
	$1,447.80	$3,878.80	subtract	$786.13	12%	$2,895.80	$7,758.80	subtract	$1,573.30	12%
1	$3,878.80	$7,528.80	subtract	$2,191.89	22%	$7,758.80	$15,058.80	subtract	$4,384.89	22%
1	$7,528.80	$13,778.80	subtract	$2,636.63	24%	$15,058.80	$27,558.80	subtract	$5,274.38	24%
	$13,778.80	$17,320.80	subtract	$5,422.18	32%	$27,558.80	$34,641.80	subtract	$10,845.49	32%
	$17,320.80	$42,320.80	subtract	$6,442.06	35%	$34,641.80	$51,308.80	subtract	$12,885.17	35%
	$42,320.80		subtract	$8,381.45	37%	$51,308.80		subtract	$14,962.12	37%
	$0.00	$1,793.60	subtract	$999.60	10%	$0.00	$3,241.60	subtract	$1,654.60	10%
	$1,793.60	$4,224.60	subtract	$1,131.93	12%	$3,241.60	$8,104.60	subtract	$1,919.10	12%
2	$4,224.60	$7,874.60	subtract	$2,537.69	22%	$8,104.60	$15,404.60	subtract	$4,730.69	22%
2	$7,874.60	$14,124.60	subtract	$2,982.43	24%	$15,404.60	$27,904.60	subtract	$5,620.18	24%
	$14,124.60	$17,666.60	subtract	$5,767.98	32%	$27,904.60	$34,987.60	subtract	$11,191.29	32%
	$17,666.60	$42,666.60	subtract	$6,787.86	35%	$34,987.60	$51,654.60	subtract	$13,230.97	35%
	$42,666.60		subtract	$8,727.25	37%	$51,654.60		subtract	$15,307.92	37%
	$0.00	$2,139.40	subtract	$1,345.40	10%	$0.00	$3,587.40	subtract	$2,000.40	10%
	$2,139.40	$4,570.40	subtract	$1,477.73	12%	$3,587.40	$8,450.40	subtract	$2,264.90	12%
3	$4,570.40	$8,220.40	subtract	$2,883.49	22%	$8,450.40	$15,750.40	subtract	$5,076.49	22%
3	$8,220.40	$14,470.40	subtract	$3,328.23	24%	$15,750.40	$28,250.40	subtract	$5,965.98	24%
	$14,470.40	$18,012.40	subtract	$6,113.78	32%	$28,250.40	$35,333.40	subtract	$11,537.09	32%
	$18,012.40	$43,012.40	subtract	$7,133.66	35%	$35,333.40	$52,000.40	subtract	$13,576.77	35%
	$43,012.40		subtract	$9,073.05	37%	$52,000.40		subtract	$15,653.72	37%
	$0.00	$2,485.20	subtract	$1,691.20	10%	$0.00	$3,933.20	subtract	$2,346.20	10%
	$2,485.20	$4,916.20	subtract	$1,823.53	12%	$3,933.20	$8,796.20	subtract	$2,610.70	12%
4	$4,916.20	$8,566.20	subtract	$3,229.29	22%	$8,796.20	$16,096.20	subtract	$5,422.29	22%
4	$8,566.20	$14,816.20	subtract	$3,674.03	24%	$16,096.20	$28,596.20	subtract	$6,311.78	24%
	$14,816.20	$18,358.20	subtract	$6,459.58	32%	$28,596.20	$35,679.20	subtract	$11,882.89	32%
	$18,358.20	$43,358.20	subtract	$7,479.46	35%	$35,679.20	$52,346.20	subtract	$13,922.57	35%
	$43,358.20		subtract	$9,418.85	37%	$52,346.20		subtract	$15,999.52	37%
	$0.00	$2,831.00	subtract	$2,037.00	10%	$0.00	$4,279.00	subtract	$2,692.00	10%
	$2,831.00	$5,262.00	subtract	$2,169.33	12%	$4,279.00	$9,142.00	subtract	$2,956.50	12%
5	$5,262.00	$8,912.00	subtract	$3,575.09	22%	$9,142.00	$16,442.00	subtract	$5,768.09	22%
5	$8,912.00	$15,162.00	subtract	$4,019.83	24%	$16,442.00	$28,942.00	subtract	$6,657.58	24%
	$15,162.00	$18,704.00	subtract	$6,805.38	32%	$28,942.00	$36,025.00	subtract	$12,228.69	32%
	$18,704.00	$43,704.00	subtract	$7,825.26	35%	$36,025.00	$52,692.00	subtract	$14,268.37	35%
	$43,704.00		subtract	$9,764.65	37%	$52,692.00		subtract	$16,345.32	37%
	$0.00	$3,176.80	subtract	$2,382.80	10%	$0.00	$4,624.80	subtract	$3,037.80	10%
	$3,176.80	$5,607.80	subtract	$2,515.13	12%	$4,624.80	$9,487.80	subtract	$3,302.30	12%
6	$5,607.80	$9,257.80	subtract	$3,920.89	22%	$9,487.80	$16,787.80	subtract	$6,113.89	22%
6	$9,257.80	$15,507.80	subtract	$4,365.63	24%	$16,787.80	$29,287.80	subtract	$7,003.38	24%
	$15,507.80	$19,049.80	subtract	$7,151.18	32%	$29,287.80	$36,370.80	subtract	$12,574.49	32%
	$19,049.80	$44,049.80	subtract	$8,171.06	35%	$36,370.80	$53,037.80	subtract	$14,614.17	35%
	$44,049.80		subtract	$10,110.45	37%	$53,037.80		subtract	$16,691.12	37%
	$0.00	$3,522.60	subtract	$2,728.60	10%	$0.00	$4,970.60	subtract	$3,383.60	10%
	$3,522.60	$5,953.60	subtract	$2,860.93	12%	$4,970.60	$9,833.60	subtract	$3,648.10	12%
7	$5,953.60	$9,603.60	subtract	$4,266.69	22%	$9,833.60	$17,133.60	subtract	$6,459.69	22%
7	$9,603.60	$15,853.60	subtract	$4,711.43	24%	$17,133.60	$29,633.60	subtract	$7,349.18	24%
	$15,853.60	$19,395.60	subtract	$7,496.98	32%	$29,633.60	$36,716.60	subtract	$12,920.29	32%
	$19,395.60	$44,395.60	subtract	$8,516.86	35%	$36,716.60	$53,383.60	subtract	$14,959.97	35%
	$44,395.60		subtract	$10,456.25	37%	$53,383.60		subtract	$17,036.92	37%
	$0.00	$3,868.40	subtract	$3,074.40	10%	$0.00	$5,316.40	subtract	$3,729.40	10%
	$3,868.40	$6,299.40	subtract	$3,206.73	12%	$5,316.40	$10,179.40	subtract	$3,993.90	12%
8	$6,299.40	$9,949.40	subtract	$4,612.49	22%	$10,179.40	$17,479.40	subtract	$6,805.49	22%
8	$9,949.40	$16,199.40	subtract	$5,057.23	24%	$17,479.40	$29,979.40	subtract	$7,694.98	24%
	$16,199.40	$19,741.40	subtract	$7,842.78	32%	$29,979.40	$37,062.40	subtract	$13,266.09	32%
	$19,741.40	$44,741.40	subtract	$8,862.66	35%	$37,062.40	$53,729.40	subtract	$15,305.77	35%
	$44,741.40		subtract	$10,802.05	37%	$53,729.40		subtract	$17,382.72	37%
	$0.00	$4,214.20	subtract	$3,420.20	10%	$0.00	$5,662.20	subtract	$4,075.20	10%
	$4,214.20	$6,645.20	subtract	$3,552.53	12%	$5,662.20	$10,525.20	subtract	$4,339.70	12%
9²	$6,645.20	$10,295.20	subtract	$4,958.29	22%	$10,525.20	$17,825.20	subtract	$7,151.29	22%
9²	$10,295.20	$16,545.20	subtract	$5,403.03	24%	$17,825.20	$30,325.20	subtract	$8,040.78	24%
	$16,545.20	$20,087.20	subtract	$8,188.58	32%	$30,325.20	$37,408.20	subtract	$13,611.89	32%
	$20,087.20	$45,087.20	subtract	$9,208.46	35%	$37,408.20	$54,075.20	subtract	$15,651.57	35%
	$45,087.20		subtract	$11,147.85	37%	$54,075.20		subtract	$17,728.52	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $345.80 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2018)

Weekly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from excess wages¹		Multiply result by—	And gross wages are—		from excess wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from excess wages¹		Multiply result by—	Over	But not over	from excess wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0	$254.00	subtract	$71.00	10%	$0	$588.00	subtract	$222.00	10%
	$254.00	$815.00	subtract	$101.50	12%	$588.00	$1,711.00	subtract	$283.00	12%
0	$815.00	$1,658.00	subtract	$425.82	22%	$1,711.00	$3,395.00	subtract	$932.09	22%
0	$1,658.00	$3,100.00	subtract	$528.50	24%	$3,395.00	$6,280.00	subtract	$1,137.33	24%
	$3,100.00	$3,917.00	subtract	$1,171.38	32%	$6,280.00	$7,914.00	subtract	$2,423.00	32%
	$3,917.00	$9,687.00	subtract	$1,406.71	35%	$7,914.00	$11,761.00	subtract	$2,893.66	35%
	$9,687.00		subtract	$1,854.30	37%	$11,761.00		subtract	$3,372.97	37%
	$0	$333.80	subtract	$71.00	10%	$0	$667.80	subtract	$222.00	10%
	$333.80	$894.80	subtract	$101.50	12%	$667.80	$1,790.80	subtract	$283.00	12%
1	$894.80	$1,737.80	subtract	$425.82	22%	$1,790.80	$3,474.80	subtract	$932.09	22%
1	$1,737.80	$3,179.80	subtract	$528.50	24%	$3,474.80	$6,359.80	subtract	$1,137.33	24%
	$3,179.80	$3,996.80	subtract	$1,171.38	32%	$6,359.80	$7,993.80	subtract	$2,423.00	32%
	$3,996.80	$9,766.80	subtract	$1,406.71	35%	$7,993.80	$11,840.80	subtract	$2,893.66	35%
	$9,766.80		subtract	$1,854.30	37%	$11,840.80		subtract	$3,372.97	37%
	$0	$413.60	subtract	$71.00	10%	$0	$747.60	subtract	$222.00	10%
	$413.60	$974.60	subtract	$101.50	12%	$747.60	$1,870.60	subtract	$283.00	12%
2	$974.60	$1,817.60	subtract	$425.82	22%	$1,870.60	$3,554.60	subtract	$932.09	22%
2	$1,817.60	$3,259.60	subtract	$528.50	24%	$3,554.60	$6,439.60	subtract	$1,137.33	24%
	$3,259.60	$4,076.60	subtract	$1,171.38	32%	$6,439.60	$8,073.60	subtract	$2,423.00	32%
	$4,076.60	$9,846.60	subtract	$1,406.71	35%	$8,073.60	$11,920.60	subtract	$2,893.66	35%
	$9,846.60		subtract	$1,854.30	37%	$11,920.60		subtract	$3,372.97	37%
	$0	$493.40	subtract	$71.00	10%	$0	$827.40	subtract	$222.00	10%
	$493.40	$1,054.40	subtract	$101.50	12%	$827.40	$1,950.40	subtract	$283.00	12%
3	$1,054.40	$1,897.40	subtract	$425.82	22%	$1,950.40	$3,634.40	subtract	$932.09	22%
3	$1,897.40	$3,339.40	subtract	$528.50	24%	$3,634.40	$6,519.40	subtract	$1,137.33	24%
	$3,339.40	$4,156.40	subtract	$1,171.38	32%	$6,519.40	$8,153.40	subtract	$2,423.00	32%
	$4,156.40	$9,926.40	subtract	$1,406.71	35%	$8,153.40	$12,000.40	subtract	$2,893.66	35%
	$9,926.40		subtract	$1,854.30	37%	$12,000.40		subtract	$3,372.97	37%
	$0	$573.20	subtract	$71.00	10%	$0	$907.20	subtract	$222.00	10%
	$573.20	$1,134.20	subtract	$101.50	12%	$907.20	$2,030.20	subtract	$283.00	12%
4	$1,134.20	$1,977.20	subtract	$425.82	22%	$2,030.20	$3,714.20	subtract	$932.09	22%
4	$1,977.20	$3,419.20	subtract	$528.50	24%	$3,714.20	$6,599.20	subtract	$1,137.33	24%
	$3,419.20	$4,236.20	subtract	$1,171.38	32%	$6,599.20	$8,233.20	subtract	$2,423.00	32%
	$4,236.20	$10,006.20	subtract	$1,406.71	35%	$8,233.20	$12,080.20	subtract	$2,893.66	35%
	$10,006.20		subtract	$1,854.30	37%	$12,080.20		subtract	$3,372.97	37%
	$0	$653.00	subtract	$71.00	10%	$0	$987.00	subtract	$222.00	10%
	$653.00	$1,214.00	subtract	$101.50	12%	$987.00	$2,110.00	subtract	$283.00	12%
5	$1,214.00	$2,057.00	subtract	$425.82	22%	$2,110.00	$3,794.00	subtract	$932.09	22%
5	$2,057.00	$3,499.00	subtract	$528.50	24%	$3,794.00	$6,679.00	subtract	$1,137.33	24%
	$3,499.00	$4,316.00	subtract	$1,171.38	32%	$6,679.00	$8,313.00	subtract	$2,423.00	32%
	$4,316.00	$10,086.00	subtract	$1,406.71	35%	$8,313.00	$12,160.00	subtract	$2,893.66	35%
	$10,086.00		subtract	$1,854.30	37%	$12,160.00		subtract	$3,372.97	37%
	$0	$732.80	subtract	$71.00	10%	$0	$1,066.80	subtract	$222.00	10%
	$732.80	$1,293.80	subtract	$101.50	12%	$1,066.80	$2,189.80	subtract	$283.00	12%
6	$1,293.80	$2,136.80	subtract	$425.82	22%	$2,189.80	$3,873.80	subtract	$932.09	22%
6	$2,136.80	$3,578.80	subtract	$528.50	24%	$3,873.80	$6,758.80	subtract	$1,137.33	24%
	$3,578.80	$4,395.80	subtract	$1,171.38	32%	$6,758.80	$8,392.80	subtract	$2,423.00	32%
	$4,395.80	$10,165.80	subtract	$1,406.71	35%	$8,392.80	$12,239.80	subtract	$2,893.66	35%
	$10,165.80		subtract	$1,854.30	37%	$12,239.80		subtract	$3,372.97	37%
	$0	$812.60	subtract	$71.00	10%	$0	$1,146.60	subtract	$222.00	10%
	$812.60	$1,373.60	subtract	$101.50	12%	$1,146.60	$2,269.60	subtract	$283.00	12%
7	$1,373.60	$2,216.60	subtract	$425.82	22%	$2,269.60	$3,953.60	subtract	$932.09	22%
7	$2,216.60	$3,658.60	subtract	$528.50	24%	$3,953.60	$6,838.60	subtract	$1,137.33	24%
	$3,658.60	$4,475.60	subtract	$1,171.38	32%	$6,838.60	$8,472.60	subtract	$2,423.00	32%
	$4,475.60	$10,245.60	subtract	$1,406.71	35%	$8,472.60	$12,319.60	subtract	$2,893.66	35%
	$10,245.60		subtract	$1,854.30	37%	$12,319.60		subtract	$3,372.97	37%
	$0	$892.40	subtract	$71.00	10%	$0	$1,226.40	subtract	$222.00	10%
	$892.40	$1,453.40	subtract	$101.50	12%	$1,226.40	$2,349.40	subtract	$283.00	12%
8	$1,453.40	$2,296.40	subtract	$425.82	22%	$2,349.40	$4,033.40	subtract	$932.09	22%
8	$2,296.40	$3,738.40	subtract	$528.50	24%	$4,033.40	$6,918.40	subtract	$1,137.33	24%
	$3,738.40	$4,555.40	subtract	$1,171.38	32%	$6,918.40	$8,552.40	subtract	$2,423.00	32%
	$4,555.40	$10,325.40	subtract	$1,406.71	35%	$8,552.40	$12,399.40	subtract	$2,893.66	35%
	$10,325.40		subtract	$1,854.30	37%	$12,399.40		subtract	$3,372.97	37%
	$0	$972.20	subtract	$71.00	10%	$0	$1,306.20	subtract	$222.00	10%
	$972.20	$1,533.20	subtract	$101.50	12%	$1,306.20	$2,429.20	subtract	$283.00	12%
9²	$1,533.20	$2,376.20	subtract	$425.82	22%	$2,429.20	$4,113.20	subtract	$932.09	22%
9²	$2,376.20	$3,818.20	subtract	$528.50	24%	$4,113.20	$6,998.20	subtract	$1,137.33	24%
	$3,818.20	$4,635.20	subtract	$1,171.38	32%	$6,998.20	$8,632.20	subtract	$2,423.00	32%
	$4,635.20	$10,405.20	subtract	$1,406.71	35%	$8,632.20	$12,479.20	subtract	$2,893.66	35%
	$10,405.20		subtract	$1,854.30	37%	$12,479.20		subtract	$3,372.97	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $79.80 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2018)

Bi-Weekly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from excess wages¹		Multiply result by—	And gross wages are—		from excess wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from excess wages¹		Multiply result by—	Over	But not over	from excess wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0	$509.00	subtract	$142.00	10%	$0	$1,177.00	subtract	$444.00	10%
	$509.00	$1,631.00	subtract	$203.17	12%	$1,177.00	$3,421.00	subtract	$566.17	12%
0	$1,631.00	$3,315.00	subtract	$852.18	22%	$3,421.00	$6,790.00	subtract	$1,863.82	22%
0	$3,315.00	$6,200.00	subtract	$1,057.42	24%	$6,790.00	$12,560.00	subtract	$2,274.33	24%
	$6,200.00	$7,835.00	subtract	$2,343.06	32%	$12,560.00	$15,829.00	subtract	$4,845.75	32%
	$7,835.00	$19,373.00	subtract	$2,813.80	35%	$15,829.00	$23,521.00	subtract	$5,787.17	35%
	$19,373.00		subtract	$3,708.89	37%	$23,521.00		subtract	$6,745.76	37%
	$0	$668.60	subtract	$142.00	10%	$0	$1,336.60	subtract	$444.00	10%
	$668.60	$1,790.60	subtract	$203.17	12%	$1,336.60	$3,580.60	subtract	$566.17	12%
1	$1,790.60	$3,474.60	subtract	$852.18	22%	$3,580.60	$6,949.60	subtract	$1,863.82	22%
1	$3,474.60	$6,359.60	subtract	$1,057.42	24%	$6,949.60	$12,719.60	subtract	$2,274.33	24%
	$6,359.60	$7,994.60	subtract	$2,343.06	32%	$12,719.60	$15,988.60	subtract	$4,845.75	32%
	$7,994.60	$19,532.60	subtract	$2,813.80	35%	$15,988.60	$23,680.60	subtract	$5,787.17	35%
	$19,532.60		subtract	$3,708.89	37%	$23,680.60		subtract	$6,745.76	37%
	$0	$828.20	subtract	$142.00	10%	$0	$1,496.20	subtract	$444.00	10%
	$828.20	$1,950.20	subtract	$203.17	12%	$1,496.20	$3,740.20	subtract	$566.17	12%
2	$1,950.20	$3,634.20	subtract	$852.18	22%	$3,740.20	$7,109.20	subtract	$1,863.82	22%
2	$3,634.20	$6,519.20	subtract	$1,057.42	24%	$7,109.20	$12,879.20	subtract	$2,274.33	24%
	$6,519.20	$8,154.20	subtract	$2,343.06	32%	$12,879.20	$16,148.20	subtract	$4,845.75	32%
	$8,154.20	$19,692.20	subtract	$2,813.80	35%	$16,148.20	$23,840.20	subtract	$5,787.17	35%
	$19,692.20		subtract	$3,708.89	37%	$23,840.20		subtract	$6,745.76	37%
	$0	$987.80	subtract	$142.00	10%	$0	$1,655.80	subtract	$444.00	10%
	$987.80	$2,109.80	subtract	$203.17	12%	$1,655.80	$3,899.80	subtract	$566.17	12%
3	$2,109.80	$3,793.80	subtract	$852.18	22%	$3,899.80	$7,268.80	subtract	$1,863.82	22%
3	$3,793.80	$6,678.80	subtract	$1,057.42	24%	$7,268.80	$13,038.80	subtract	$2,274.33	24%
	$6,678.80	$8,313.80	subtract	$2,343.06	32%	$13,038.80	$16,307.80	subtract	$4,845.75	32%
	$8,313.80	$19,851.80	subtract	$2,813.80	35%	$16,307.80	$23,999.80	subtract	$5,787.17	35%
	$19,851.80		subtract	$3,708.89	37%	$23,999.80		subtract	$6,745.76	37%
	$0	$1,147.40	subtract	$142.00	10%	$0	$1,815.40	subtract	$444.00	10%
	$1,147.40	$2,269.40	subtract	$203.17	12%	$1,815.40	$4,059.40	subtract	$566.17	12%
4	$2,269.40	$3,953.40	subtract	$852.18	22%	$4,059.40	$7,428.40	subtract	$1,863.82	22%
4	$3,953.40	$6,838.40	subtract	$1,057.42	24%	$7,428.40	$13,198.40	subtract	$2,274.33	24%
	$6,838.40	$8,473.40	subtract	$2,343.06	32%	$13,198.40	$16,467.40	subtract	$4,845.75	32%
	$8,473.40	$20,011.40	subtract	$2,813.80	35%	$16,467.40	$24,159.40	subtract	$5,787.17	35%
	$20,011.40		subtract	$3,708.89	37%	$24,159.40		subtract	$6,745.76	37%
	$0	$1,307.00	subtract	$142.00	10%	$0	$1,975.00	subtract	$444.00	10%
	$1,307.00	$2,429.00	subtract	$203.17	12%	$1,975.00	$4,219.00	subtract	$566.17	12%
5	$2,429.00	$4,113.00	subtract	$852.18	22%	$4,219.00	$7,588.00	subtract	$1,863.82	22%
5	$4,113.00	$6,998.00	subtract	$1,057.42	24%	$7,588.00	$13,358.00	subtract	$2,274.33	24%
	$6,998.00	$8,633.00	subtract	$2,343.06	32%	$13,358.00	$16,627.00	subtract	$4,845.75	32%
	$8,633.00	$20,171.00	subtract	$2,813.80	35%	$16,627.00	$24,319.00	subtract	$5,787.17	35%
	$20,171.00		subtract	$3,708.89	37%	$24,319.00		subtract	$6,745.76	37%
	$0	$1,466.60	subtract	$142.00	10%	$0	$2,134.60	subtract	$444.00	10%
	$1,466.60	$2,588.60	subtract	$203.17	12%	$2,134.60	$4,378.60	subtract	$566.17	12%
6	$2,588.60	$4,272.60	subtract	$852.18	22%	$4,378.60	$7,747.60	subtract	$1,863.82	22%
6	$4,272.60	$7,157.60	subtract	$1,057.42	24%	$7,747.60	$13,517.60	subtract	$2,274.33	24%
	$7,157.60	$8,792.60	subtract	$2,343.06	32%	$13,517.60	$16,786.60	subtract	$4,845.75	32%
	$8,792.60	$20,330.60	subtract	$2,813.80	35%	$16,786.60	$24,478.60	subtract	$5,787.17	35%
	$20,330.60		subtract	$3,708.89	37%	$24,478.60		subtract	$6,745.76	37%
	$0	$1,626.20	subtract	$142.00	10%	$0	$2,294.20	subtract	$444.00	10%
	$1,626.20	$2,748.20	subtract	$203.17	12%	$2,294.20	$4,538.20	subtract	$566.17	12%
7	$2,748.20	$4,432.20	subtract	$852.18	22%	$4,538.20	$7,907.20	subtract	$1,863.82	22%
7	$4,432.20	$7,317.20	subtract	$1,057.42	24%	$7,907.20	$13,677.20	subtract	$2,274.33	24%
	$7,317.20	$8,952.20	subtract	$2,343.06	32%	$13,677.20	$16,946.20	subtract	$4,845.75	32%
	$8,952.20	$20,490.20	subtract	$2,813.80	35%	$16,946.20	$24,638.20	subtract	$5,787.17	35%
	$20,490.20		subtract	$3,708.89	37%	$24,638.20		subtract	$6,745.76	37%
	$0	$1,785.80	subtract	$142.00	10%	$0	$2,453.80	subtract	$444.00	10%
	$1,785.80	$2,907.80	subtract	$203.17	12%	$2,453.80	$4,697.80	subtract	$566.17	12%
8	$2,907.80	$4,591.80	subtract	$852.18	22%	$4,697.80	$8,066.80	subtract	$1,863.82	22%
8	$4,591.80	$7,476.80	subtract	$1,057.42	24%	$8,066.80	$13,836.80	subtract	$2,274.33	24%
	$7,476.80	$9,111.80	subtract	$2,343.06	32%	$13,836.80	$17,105.80	subtract	$4,845.75	32%
	$9,111.80	$20,649.80	subtract	$2,813.80	35%	$17,105.80	$24,797.80	subtract	$5,787.17	35%
	$20,649.80		subtract	$3,708.89	37%	$24,797.80		subtract	$6,745.76	37%
	$0	$1,945.40	subtract	$142.00	10%	$0	$2,613.40	subtract	$444.00	10%
	$1,945.40	$3,067.40	subtract	$203.17	12%	$2,613.40	$4,857.40	subtract	$566.17	12%
9²	$3,067.40	$4,751.40	subtract	$852.18	22%	$4,857.40	$8,226.40	subtract	$1,863.82	22%
9²	$4,751.40	$7,636.40	subtract	$1,057.42	24%	$8,226.40	$13,996.40	subtract	$2,274.33	24%
	$7,636.40	$9,271.40	subtract	$2,343.06	32%	$13,996.40	$17,265.40	subtract	$4,845.75	32%
	$9,271.40	$20,809.40	subtract	$2,813.80	35%	$17,265.40	$24,957.40	subtract	$5,787.17	35%
	$20,809.40		subtract	$3,708.89	37%	$24,957.40		subtract	$6,745.76	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $159.60 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2018)

Semi-Monthly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from excess wages¹		Multiply result by—	And gross wages are—		from excess wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from excess wages¹		Multiply result by—	Over	But not over	from excess wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0	$551.00	subtract	$154.00	10%	$0	$1,275.00	subtract	$481.00	10%
	$551.00	$1,767.00	subtract	$220.17	12%	$1,275.00	$3,706.00	subtract	$613.33	12%
0	$1,767.00	$3,592.00	subtract	$923.27	22%	$3,706.00	$7,356.00	subtract	$2,019.09	22%
0	$3,592.00	$6,717.00	subtract	$1,145.67	24%	$7,356.00	$13,606.00	subtract	$2,463.83	24%
	$6,717.00	$8,488.00	subtract	$2,538.50	32%	$13,606.00	$17,148.00	subtract	$5,249.38	32%
	$8,488.00	$20,988.00	subtract	$3,048.46	35%	$17,148.00	$25,481.00	subtract	$6,269.26	35%
	$20,988.00		subtract	$4,018.16	37%	$25,481.00		subtract	$7,307.73	37%
	$0	$723.90	subtract	$154.00	10%	$0	$1,447.90	subtract	$481.00	10%
	$723.90	$1,939.90	subtract	$220.17	12%	$1,447.90	$3,878.90	subtract	$613.33	12%
1	$1,939.90	$3,764.90	subtract	$923.27	22%	$3,878.90	$7,528.90	subtract	$2,019.09	22%
1	$3,764.90	$6,889.90	subtract	$1,145.67	24%	$7,528.90	$13,778.90	subtract	$2,463.83	24%
	$6,889.90	$8,660.90	subtract	$2,538.50	32%	$13,778.90	$17,320.90	subtract	$5,249.38	32%
	$8,660.90	$21,160.90	subtract	$3,048.46	35%	$17,320.90	$25,653.90	subtract	$6,269.26	35%
	$21,160.90		subtract	$4,018.16	37%	$25,653.90		subtract	$7,307.73	37%
	$0	$896.80	subtract	$154.00	10%	$0	$1,620.80	subtract	$481.00	10%
	$896.80	$2,112.80	subtract	$220.17	12%	$1,620.80	$4,051.80	subtract	$613.33	12%
2	$2,112.80	$3,937.80	subtract	$923.27	22%	$4,051.80	$7,701.80	subtract	$2,019.09	22%
2	$3,937.80	$7,062.80	subtract	$1,145.67	24%	$7,701.80	$13,951.80	subtract	$2,463.83	24%
	$7,062.80	$8,833.80	subtract	$2,538.50	32%	$13,951.80	$17,493.80	subtract	$5,249.38	32%
	$8,833.80	$21,333.80	subtract	$3,048.46	35%	$17,493.80	$25,826.80	subtract	$6,269.26	35%
	$21,333.80		subtract	$4,018.16	37%	$25,826.80		subtract	$7,307.73	37%
	$0	$1,069.70	subtract	$154.00	10%	$0	$1,793.70	subtract	$481.00	10%
	$1,069.70	$2,285.70	subtract	$220.17	12%	$1,793.70	$4,224.70	subtract	$613.33	12%
3	$2,285.70	$4,110.70	subtract	$923.27	22%	$4,224.70	$7,874.70	subtract	$2,019.09	22%
3	$4,110.70	$7,235.70	subtract	$1,145.67	24%	$7,874.70	$14,124.70	subtract	$2,463.83	24%
	$7,235.70	$9,006.70	subtract	$2,538.50	32%	$14,124.70	$17,666.70	subtract	$5,249.38	32%
	$9,006.70	$21,506.70	subtract	$3,048.46	35%	$17,666.70	$25,999.70	subtract	$6,269.26	35%
	$21,506.70		subtract	$4,018.16	37%	$25,999.70		subtract	$7,307.73	37%
	$0	$1,242.60	subtract	$154.00	10%	$0	$1,966.60	subtract	$481.00	10%
	$1,242.60	$2,458.60	subtract	$220.17	12%	$1,966.60	$4,397.60	subtract	$613.33	12%
4	$2,458.60	$4,283.60	subtract	$923.27	22%	$4,397.60	$8,047.60	subtract	$2,019.09	22%
4	$4,283.60	$7,408.60	subtract	$1,145.67	24%	$8,047.60	$14,297.60	subtract	$2,463.83	24%
	$7,408.60	$9,179.60	subtract	$2,538.50	32%	$14,297.60	$17,839.60	subtract	$5,249.38	32%
	$9,179.60	$21,679.60	subtract	$3,048.46	35%	$17,839.60	$26,172.60	subtract	$6,269.26	35%
	$21,679.60		subtract	$4,018.16	37%	$26,172.60		subtract	$7,307.73	37%
	$0	$1,415.50	subtract	$154.00	10%	$0	$2,139.50	subtract	$481.00	10%
	$1,415.50	$2,631.50	subtract	$220.17	12%	$2,139.50	$4,570.50	subtract	$613.33	12%
5	$2,631.50	$4,456.50	subtract	$923.27	22%	$4,570.50	$8,220.50	subtract	$2,019.09	22%
5	$4,456.50	$7,581.50	subtract	$1,145.67	24%	$8,220.50	$14,470.50	subtract	$2,463.83	24%
	$7,581.50	$9,352.50	subtract	$2,538.50	32%	$14,470.50	$18,012.50	subtract	$5,249.38	32%
	$9,352.50	$21,852.50	subtract	$3,048.46	35%	$18,012.50	$26,345.50	subtract	$6,269.26	35%
	$21,852.50		subtract	$4,018.16	37%	$26,345.50		subtract	$7,307.73	37%
	$0	$1,588.40	subtract	$154.00	10%	$0	$2,312.40	subtract	$481.00	10%
	$1,588.40	$2,804.40	subtract	$220.17	12%	$2,312.40	$4,743.40	subtract	$613.33	12%
6	$2,804.40	$4,629.40	subtract	$923.27	22%	$4,743.40	$8,393.40	subtract	$2,019.09	22%
6	$4,629.40	$7,754.40	subtract	$1,145.67	24%	$8,393.40	$14,643.40	subtract	$2,463.83	24%
	$7,754.40	$9,525.40	subtract	$2,538.50	32%	$14,643.40	$18,185.40	subtract	$5,249.38	32%
	$9,525.40	$22,025.40	subtract	$3,048.46	35%	$18,185.40	$26,518.40	subtract	$6,269.26	35%
	$22,025.40		subtract	$4,018.16	37%	$26,518.40		subtract	$7,307.73	37%
	$0	$1,761.30	subtract	$154.00	10%	$0	$2,485.30	subtract	$481.00	10%
	$1,761.30	$2,977.30	subtract	$220.17	12%	$2,485.30	$4,916.30	subtract	$613.33	12%
7	$2,977.30	$4,802.30	subtract	$923.27	22%	$4,916.30	$8,566.30	subtract	$2,019.09	22%
7	$4,802.30	$7,927.30	subtract	$1,145.67	24%	$8,566.30	$14,816.30	subtract	$2,463.83	24%
	$7,927.30	$9,698.30	subtract	$2,538.50	32%	$14,816.30	$18,358.30	subtract	$5,249.38	32%
	$9,698.30	$22,198.30	subtract	$3,048.46	35%	$18,358.30	$26,691.30	subtract	$6,269.26	35%
	$22,198.30		subtract	$4,018.16	37%	$26,691.30		subtract	$7,307.73	37%
	$0	$1,934.20	subtract	$154.00	10%	$0	$2,658.20	subtract	$481.00	10%
	$1,934.20	$3,150.20	subtract	$220.17	12%	$2,658.20	$5,089.20	subtract	$613.33	12%
8	$3,150.20	$4,975.20	subtract	$923.27	22%	$5,089.20	$8,739.20	subtract	$2,019.09	22%
8	$4,975.20	$8,100.20	subtract	$1,145.67	24%	$8,739.20	$14,989.20	subtract	$2,463.83	24%
	$8,100.20	$9,871.20	subtract	$2,538.50	32%	$14,989.20	$18,531.20	subtract	$5,249.38	32%
	$9,871.20	$22,371.20	subtract	$3,048.46	35%	$18,531.20	$26,864.20	subtract	$6,269.26	35%
	$22,371.20		subtract	$4,018.16	37%	$26,864.20		subtract	$7,307.73	37%
	$0	$2,107.10	subtract	$154.00	10%	$0	$2,831.10	subtract	$481.00	10%
	$2,107.10	$3,323.10	subtract	$220.17	12%	$2,831.10	$5,262.10	subtract	$613.33	12%
9²	$3,323.10	$5,148.10	subtract	$923.27	22%	$5,262.10	$8,912.10	subtract	$2,019.09	22%
9²	$5,148.10	$8,273.10	subtract	$1,145.67	24%	$8,912.10	$15,162.10	subtract	$2,463.83	24%
	$8,273.10	$10,044.10	subtract	$2,538.50	32%	$15,162.10	$18,704.10	subtract	$5,249.38	32%
	$10,044.10	$22,544.10	subtract	$3,048.46	35%	$18,704.10	$27,037.10	subtract	$6,269.26	35%
	$22,544.10		subtract	$4,018.16	37%	$27,037.10		subtract	$7,307.73	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $172.90 for each additional allowance claimed.

Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2018)

Monthly Payroll Period
	Single Persons					Married Persons
If the number of allowances is—	And gross wages are—		from excess wages¹		Multiply result by—	And gross wages are—		from excess wages¹		Multiply result by—
If the number of allowances is—	Over	But not over	from excess wages¹		Multiply result by—	Over	But not over	from excess wages¹		Multiply result by—
	A	B	C		D	A	B	C		D
	$0	$1,102.00	subtract	$308.00	10%	$0	$2,550.00	subtract	$963.00	10%
	$1,102.00	$3,533.00	subtract	$440.33	12%	$2,550.00	$7,413.00	subtract	$1,227.50	12%
0	$3,533.00	$7,183.00	subtract	$1,846.09	22%	$7,413.00	$14,713.00	subtract	$4,039.09	22%
0	$7,183.00	$13,433.00	subtract	$2,290.83	24%	$14,713.00	$27,213.00	subtract	$4,928.58	24%
	$13,433.00	$16,975.00	subtract	$5,076.38	32%	$27,213.00	$34,296.00	subtract	$10,499.69	32%
	$16,975.00	$41,975.00	subtract	$6,096.26	35%	$34,296.00	$50,963.00	subtract	$12,539.37	35%
	$41,975.00		subtract	$8,035.65	37%	$50,963.00		subtract	$14,616.32	37%
	$0	$1,447.80	subtract	$308.00	10%	$0	$2,895.80	subtract	$963.00	10%
	$1,447.80	$3,878.80	subtract	$440.33	12%	$2,895.80	$7,758.80	subtract	$1,227.50	12%
1	$3,878.80	$7,528.80	subtract	$1,846.09	22%	$7,758.80	$15,058.80	subtract	$4,039.09	22%
1	$7,528.80	$13,778.80	subtract	$2,290.83	24%	$15,058.80	$27,558.80	subtract	$4,928.58	24%
	$13,778.80	$17,320.80	subtract	$5,076.38	32%	$27,558.80	$34,641.80	subtract	$10,499.69	32%
	$17,320.80	$42,320.80	subtract	$6,096.26	35%	$34,641.80	$51,308.80	subtract	$12,539.37	35%
	$42,320.80		subtract	$8,035.65	37%	$51,308.80		subtract	$14,616.32	37%
	$0	$1,793.60	subtract	$308.00	10%	$0	$3,241.60	subtract	$963.00	10%
	$1,793.60	$4,224.60	subtract	$440.33	12%	$3,241.60	$8,104.60	subtract	$1,227.50	12%
2	$4,224.60	$7,874.60	subtract	$1,846.09	22%	$8,104.60	$15,404.60	subtract	$4,039.09	22%
2	$7,874.60	$14,124.60	subtract	$2,290.83	24%	$15,404.60	$27,904.60	subtract	$4,928.58	24%
	$14,124.60	$17,666.60	subtract	$5,076.38	32%	$27,904.60	$34,987.60	subtract	$10,499.69	32%
	$17,666.60	$42,666.60	subtract	$6,096.26	35%	$34,987.60	$51,654.60	subtract	$12,539.37	35%
	$42,666.60		subtract	$8,035.65	37%	$51,654.60		subtract	$14,616.32	37%
	$0	$2,139.40	subtract	$308.00	10%	$0	$3,587.40	subtract	$963.00	10%
	$2,139.40	$4,570.40	subtract	$440.33	12%	$3,587.40	$8,450.40	subtract	$1,227.50	12%
3	$4,570.40	$8,220.40	subtract	$1,846.09	22%	$8,450.40	$15,750.40	subtract	$4,039.09	22%
3	$8,220.40	$14,470.40	subtract	$2,290.83	24%	$15,750.40	$28,250.40	subtract	$4,928.58	24%
	$14,470.40	$18,012.40	subtract	$5,076.38	32%	$28,250.40	$35,333.40	subtract	$10,499.69	32%
	$18,012.40	$43,012.40	subtract	$6,096.26	35%	$35,333.40	$52,000.40	subtract	$12,539.37	35%
	$43,012.40		subtract	$8,035.65	37%	$52,000.40		subtract	$14,616.32	37%
	$0	$2,485.20	subtract	$308.00	10%	$0	$3,933.20	subtract	$963.00	10%
	$2,485.20	$4,916.20	subtract	$440.33	12%	$3,933.20	$8,796.20	subtract	$1,227.50	12%
4	$4,916.20	$8,566.20	subtract	$1,846.09	22%	$8,796.20	$16,096.20	subtract	$4,039.09	22%
4	$8,566.20	$14,816.20	subtract	$2,290.83	24%	$16,096.20	$28,596.20	subtract	$4,928.58	24%
	$14,816.20	$18,358.20	subtract	$5,076.38	32%	$28,596.20	$35,679.20	subtract	$10,499.69	32%
	$18,358.20	$43,358.20	subtract	$6,096.26	35%	$35,679.20	$52,346.20	subtract	$12,539.37	35%
	$43,358.20		subtract	$8,035.65	37%	$52,346.20		subtract	$14,616.32	37%
	$0	$2,831.00	subtract	$308.00	10%	$0	$4,279.00	subtract	$963.00	10%
	$2,831.00	$5,262.00	subtract	$440.33	12%	$4,279.00	$9,142.00	subtract	$1,227.50	12%
5	$5,262.00	$8,912.00	subtract	$1,846.09	22%	$9,142.00	$16,442.00	subtract	$4,039.09	22%
5	$8,912.00	$15,162.00	subtract	$2,290.83	24%	$16,442.00	$28,942.00	subtract	$4,928.58	24%
	$15,162.00	$18,704.00	subtract	$5,076.38	32%	$28,942.00	$36,025.00	subtract	$10,499.69	32%
	$18,704.00	$43,704.00	subtract	$6,096.26	35%	$36,025.00	$52,692.00	subtract	$12,539.37	35%
	$43,704.00		subtract	$8,035.65	37%	$52,692.00		subtract	$14,616.32	37%
	$0	$3,176.80	subtract	$308.00	10%	$0	$4,624.80	subtract	$963.00	10%
	$3,176.80	$5,607.80	subtract	$440.33	12%	$4,624.80	$9,487.80	subtract	$1,227.50	12%
6	$5,607.80	$9,257.80	subtract	$1,846.09	22%	$9,487.80	$16,787.80	subtract	$4,039.09	22%
6	$9,257.80	$15,507.80	subtract	$2,290.83	24%	$16,787.80	$29,287.80	subtract	$4,928.58	24%
	$15,507.80	$19,049.80	subtract	$5,076.38	32%	$29,287.80	$36,370.80	subtract	$10,499.69	32%
	$19,049.80	$44,049.80	subtract	$6,096.26	35%	$36,370.80	$53,037.80	subtract	$12,539.37	35%
	$44,049.80		subtract	$8,035.65	37%	$53,037.80		subtract	$14,616.32	37%
	$0	$3,522.60	subtract	$308.00	10%	$0	$4,970.60	subtract	$963.00	10%
	$3,522.60	$5,953.60	subtract	$440.33	12%	$4,970.60	$9,833.60	subtract	$1,227.50	12%
7	$5,953.60	$9,603.60	subtract	$1,846.09	22%	$9,833.60	$17,133.60	subtract	$4,039.09	22%
7	$9,603.60	$15,853.60	subtract	$2,290.83	24%	$17,133.60	$29,633.60	subtract	$4,928.58	24%
	$15,853.60	$19,395.60	subtract	$5,076.38	32%	$29,633.60	$36,716.60	subtract	$10,499.69	32%
	$19,395.60	$44,395.60	subtract	$6,096.26	35%	$36,716.60	$53,383.60	subtract	$12,539.37	35%
	$44,395.60		subtract	$8,035.65	37%	$53,383.60		subtract	$14,616.32	37%
	$0	$3,868.40	subtract	$308.00	10%	$0	$5,316.40	subtract	$963.00	10%
	$3,868.40	$6,299.40	subtract	$440.33	12%	$5,316.40	$10,179.40	subtract	$1,227.50	12%
8	$6,299.40	$9,949.40	subtract	$1,846.09	22%	$10,179.40	$17,479.40	subtract	$4,039.09	22%
8	$9,949.40	$16,199.40	subtract	$2,290.83	24%	$17,479.40	$29,979.40	subtract	$4,928.58	24%
	$16,199.40	$19,741.40	subtract	$5,076.38	32%	$29,979.40	$37,062.40	subtract	$10,499.69	32%
	$19,741.40	$44,741.40	subtract	$6,096.26	35%	$37,062.40	$53,729.40	subtract	$12,539.37	35%
	$44,741.40		subtract	$8,035.65	37%	$53,729.40		subtract	$14,616.32	37%
	$0	$4,214.20	subtract	$308.00	10%	$0	$5,662.20	subtract	$963.00	10%
	$4,214.20	$6,645.20	subtract	$440.33	12%	$5,662.20	$10,525.20	subtract	$1,227.50	12%
9²	$6,645.20	$10,295.20	subtract	$1,846.09	22%	$10,525.20	$17,825.20	subtract	$4,039.09	22%
9²	$10,295.20	$16,545.20	subtract	$2,290.83	24%	$17,825.20	$30,325.20	subtract	$4,928.58	24%
	$16,545.20	$20,087.20	subtract	$5,076.38	32%	$30,325.20	$37,408.20	subtract	$10,499.69	32%
	$20,087.20	$45,087.20	subtract	$6,096.26	35%	$37,408.20	$54,075.20	subtract	$12,539.37	35%
	$45,087.20		subtract	$8,035.65	37%	$54,075.20		subtract	$14,616.32	37%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $345.80 for each additional allowance claimed.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 49–68.

You can’t use the combined tables to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Pub. 15.

Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.

If the wages are greater than the highest wage bracket in the applicable table, you’ll have to use one of the other methods for figuring income tax withholding described in this publication or in Pub. 15. For wages that don’t exceed $128,400, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2018. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.

The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you’ve paid more than the maximum amount of wages subject to social security tax ($128,400 in 2018) in a calendar year, you may no longer use the combined tables.

If you use the combined withholding tables, use the following steps to find the amounts to report on your Form 941 or Form 944.

Employee social security tax withheld. Multiply the wages by 6.2%.
Employee Medicare tax withheld. Multiply the wages by 1.45%.
Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.

You can figure the amounts to be shown on Form W-2 in the same way.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is——
$ 0	$75	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
75	80	$6.93	$5.93	$5.93	$5.93	$5.93	$5.93	$5.93	$5.93	$5.93	$5.93	$5.93
80	85	7.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
85	90	8.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
90	95	9.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08
95	100	10.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
100	105	10.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
105	110	12.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22
110	115	12.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	13.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	14.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	15.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	16.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	17.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	17.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	19.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	19.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	21.05	13.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	21.43	13.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	22.81	14.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	23.20	15.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	24.58	16.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	24.96	16.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	26.34	18.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	26.73	18.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	28.11	20.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	28.68	20.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	30.45	22.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	32.21	24.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	33.98	25.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	35.74	27.74	19.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	37.51	29.51	21.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	40.27	31.27	23.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	42.04	33.04	25.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	43.80	34.80	26.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	45.57	36.57	28.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	47.33	38.33	30.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	50.10	40.10	32.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	51.86	41.86	33.86	25.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	53.63	43.63	35.63	27.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	55.39	46.39	37.39	29.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	57.16	48.16	39.16	31.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	59.92	49.92	40.92	32.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	61.69	51.69	42.69	34.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	63.45	53.45	44.45	36.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	65.22	56.22	46.22	38.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	66.98	57.98	47.98	39.98	31.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	69.75	59.75	49.75	41.75	33.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	71.51	61.51	52.51	43.51	35.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	73.28	63.28	54.28	45.28	37.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	75.04	66.04	56.04	47.04	39.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	76.81	67.81	57.81	48.81	40.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	79.57	69.57	59.57	50.57	42.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	81.34	71.34	62.34	52.34	44.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	83.10	73.10	64.10	54.10	46.10	38.10	37.10	37.10	37.10	37.10	37.10
490	500	84.87	75.87	65.87	55.87	47.87	39.87	37.87	37.87	37.87	37.87	37.87
500	510	86.63	77.63	67.63	58.63	49.63	41.63	38.63	38.63	38.63	38.63	38.63
510	520	89.40	79.40	69.40	60.40	51.40	43.40	39.40	39.40	39.40	39.40	39.40
520	530	91.16	81.16	72.16	62.16	53.16	45.16	40.16	40.16	40.16	40.16	40.16
530	540	92.93	82.93	73.93	63.93	54.93	46.93	40.93	40.93	40.93	40.93	40.93
540	550	94.69	85.69	75.69	65.69	56.69	48.69	41.69	41.69	41.69	41.69	41.69
550	560	96.46	87.46	77.46	68.46	58.46	50.46	43.46	42.46	42.46	42.46	42.46
560	570	99.22	89.22	79.22	70.22	60.22	52.22	45.22	43.22	43.22	43.22	43.22
570	580	100.99	90.99	81.99	71.99	61.99	53.99	46.99	43.99	43.99	43.99	43.99
580	590	102.75	92.75	83.75	73.75	64.75	55.75	48.75	44.75	44.75	44.75	44.75
590	600	104.52	95.52	85.52	75.52	66.52	57.52	50.52	45.52	45.52	45.52	45.52
600	610	106.28	97.28	87.28	78.28	68.28	59.28	52.28	46.28	46.28	46.28	46.28
610	620	109.05	99.05	89.05	80.05	70.05	61.05	54.05	47.05	47.05	47.05	47.05
620	630	110.81	100.81	91.81	81.81	71.81	62.81	55.81	47.81	47.81	47.81	47.81
630	640	112.58	102.58	93.58	83.58	74.58	64.58	57.58	49.58	48.58	48.58	48.58
640	650	114.34	105.34	95.34	85.34	76.34	66.34	59.34	51.34	49.34	49.34	49.34
650	660	116.11	107.11	97.11	88.11	78.11	69.11	61.11	53.11	50.11	50.11	50.11
660	670	118.87	108.87	98.87	89.87	79.87	70.87	62.87	54.87	50.87	50.87	50.87
670	680	120.64	110.64	101.64	91.64	81.64	72.64	64.64	56.64	51.64	51.64	51.64
680	690	122.40	112.40	103.40	93.40	84.40	74.40	66.40	58.40	52.40	52.40	52.40
690	700	124.17	115.17	105.17	95.17	86.17	76.17	68.17	60.17	53.17	53.17	53.17
700	710	125.93	116.93	106.93	97.93	87.93	78.93	69.93	61.93	53.93	53.93	53.93
710	720	128.70	118.70	108.70	99.70	89.70	80.70	71.70	63.70	55.70	54.70	54.70
720	730	130.46	120.46	111.46	101.46	91.46	82.46	73.46	65.46	57.46	55.46	55.46
730	740	132.23	122.23	113.23	103.23	94.23	84.23	75.23	67.23	59.23	56.23	56.23
740	750	133.99	124.99	114.99	104.99	95.99	85.99	76.99	68.99	60.99	56.99	56.99
750	760	135.76	126.76	116.76	107.76	97.76	88.76	78.76	70.76	62.76	57.76	57.76
760	770	138.52	128.52	118.52	109.52	99.52	90.52	80.52	72.52	64.52	58.52	58.52
770	780	140.29	130.29	121.29	111.29	101.29	92.29	82.29	74.29	66.29	59.29	59.29
780	790	142.05	132.05	123.05	113.05	104.05	94.05	85.05	76.05	68.05	60.05	60.05
790	800	143.82	134.82	124.82	114.82	105.82	95.82	86.82	77.82	69.82	61.82	60.82
800	810	145.58	136.58	126.58	117.58	107.58	98.58	88.58	79.58	71.58	63.58	61.58
810	820	148.35	138.35	128.35	119.35	109.35	100.35	90.35	81.35	73.35	65.35	62.35
820	830	151.11	140.11	131.11	121.11	111.11	102.11	92.11	83.11	75.11	67.11	63.11
830	840	153.88	141.88	132.88	122.88	113.88	103.88	94.88	84.88	76.88	68.88	63.88
840	850	156.64	144.64	134.64	124.64	115.64	105.64	96.64	86.64	78.64	70.64	64.64
850	860	159.41	146.41	136.41	127.41	117.41	108.41	98.41	88.41	80.41	72.41	65.41
860	870	163.17	148.17	138.17	129.17	119.17	110.17	100.17	91.17	82.17	74.17	66.17
870	880	165.94	149.94	140.94	130.94	120.94	111.94	101.94	92.94	83.94	75.94	67.94
880	890	168.70	151.70	142.70	132.70	123.70	113.70	104.70	94.70	85.70	77.70	69.70
890	900	171.47	154.47	144.47	134.47	125.47	115.47	106.47	96.47	87.47	79.47	71.47
900	910	174.23	157.23	146.23	137.23	127.23	118.23	108.23	98.23	89.23	81.23	73.23
910	920	178.00	160.00	148.00	139.00	129.00	120.00	110.00	101.00	91.00	83.00	75.00
920	930	180.76	162.76	150.76	140.76	130.76	121.76	111.76	102.76	92.76	84.76	76.76
930	940	183.53	165.53	152.53	142.53	133.53	123.53	114.53	104.53	94.53	86.53	78.53
940	950	186.29	169.29	154.29	144.29	135.29	125.29	116.29	106.29	97.29	88.29	80.29
950	960	189.06	172.06	156.06	147.06	137.06	128.06	118.06	108.06	99.06	90.06	82.06
960	970	192.82	174.82	157.82	148.82	138.82	129.82	119.82	110.82	100.82	91.82	83.82
970	980	195.59	177.59	160.59	150.59	140.59	131.59	121.59	112.59	102.59	93.59	85.59
980	990	198.35	180.35	163.35	152.35	143.35	133.35	124.35	114.35	104.35	95.35	87.35
990	1,000	201.12	184.12	166.12	154.12	145.12	135.12	126.12	116.12	107.12	97.12	89.12
1,000	1,010	203.88	186.88	168.88	156.88	146.88	137.88	127.88	117.88	108.88	98.88	90.88
1,010	1,020	207.65	189.65	171.65	158.65	148.65	139.65	129.65	120.65	110.65	100.65	92.65
1,020	1,030	210.41	192.41	175.41	160.41	150.41	141.41	131.41	122.41	112.41	103.41	94.41
1,030	1,040	213.18	195.18	178.18	162.18	153.18	143.18	134.18	124.18	114.18	105.18	96.18
1,040	1,050	215.94	198.94	180.94	163.94	154.94	144.94	135.94	125.94	116.94	106.94	97.94
1,050	1,060	218.71	201.71	183.71	166.71	156.71	147.71	137.71	127.71	118.71	108.71	99.71
1,060	1,070	222.47	204.47	186.47	169.47	158.47	149.47	139.47	130.47	120.47	110.47	101.47
1,070	1,080	225.24	207.24	190.24	172.24	160.24	151.24	141.24	132.24	122.24	113.24	103.24
1,080	1,090	228.00	210.00	193.00	175.00	163.00	153.00	144.00	134.00	124.00	115.00	105.00
1,090	1,100	230.77	213.77	195.77	177.77	164.77	154.77	145.77	135.77	126.77	116.77	106.77
1,100	1,110	233.53	216.53	198.53	181.53	166.53	157.53	147.53	137.53	128.53	118.53	109.53
1,110	1,120	237.30	219.30	201.30	184.30	168.30	159.30	149.30	140.30	130.30	120.30	111.30
1,120	1,130	240.06	222.06	205.06	187.06	170.06	161.06	151.06	142.06	132.06	123.06	113.06
1,130	1,140	242.83	224.83	207.83	189.83	172.83	162.83	153.83	143.83	133.83	124.83	114.83
1,140	1,150	245.59	228.59	210.59	192.59	175.59	164.59	155.59	145.59	136.59	126.59	116.59
1,150	1,160	248.36	231.36	213.36	196.36	178.36	167.36	157.36	147.36	138.36	128.36	119.36
1,160	1,170	252.12	234.12	216.12	199.12	181.12	169.12	159.12	150.12	140.12	130.12	121.12
1,170	1,180	254.89	236.89	219.89	201.89	184.89	170.89	160.89	151.89	141.89	132.89	122.89
1,180	1,190	257.65	239.65	222.65	204.65	187.65	172.65	163.65	153.65	143.65	134.65	124.65
1,190	1,200	260.42	243.42	225.42	207.42	190.42	174.42	165.42	155.42	146.42	136.42	126.42
1,200	1,210	263.18	246.18	228.18	211.18	193.18	177.18	167.18	157.18	148.18	138.18	129.18
1,210	1,220	266.95	248.95	230.95	213.95	195.95	178.95	168.95	159.95	149.95	139.95	130.95
1,220	1,230	269.71	251.71	234.71	216.71	199.71	181.71	170.71	161.71	151.71	142.71	132.71
1,230	1,240	272.48	254.48	237.48	219.48	202.48	184.48	173.48	163.48	153.48	144.48	134.48
1,240	1,250	275.24	258.24	240.24	222.24	205.24	187.24	175.24	165.24	156.24	146.24	136.24
1,250	1,260	278.01	261.01	243.01	226.01	208.01	191.01	177.01	167.01	158.01	148.01	139.01
1,260	1,270	281.77	263.77	245.77	228.77	210.77	193.77	178.77	169.77	159.77	149.77	140.77
1,270	1,280	284.54	266.54	249.54	231.54	214.54	196.54	180.54	171.54	161.54	152.54	142.54
1,280	1,290	287.30	269.30	252.30	234.30	217.30	199.30	183.30	173.30	163.30	154.30	144.30

1,290 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$225	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
225	235	$18.60	$17.60	$17.60	$17.60	$17.60	$17.60	$17.60	$17.60	$17.60	$17.60	$17.60
235	245	20.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
245	255	22.13	19.13	19.13	19.13	19.13	19.13	19.13	19.13	19.13	19.13	19.13
255	265	23.89	19.89	19.89	19.89	19.89	19.89	19.89	19.89	19.89	19.89	19.89
265	275	25.66	20.66	20.66	20.66	20.66	20.66	20.66	20.66	20.66	20.66	20.66
275	285	27.42	21.42	21.42	21.42	21.42	21.42	21.42	21.42	21.42	21.42	21.42
285	295	29.19	22.19	22.19	22.19	22.19	22.19	22.19	22.19	22.19	22.19	22.19
295	305	30.95	22.95	22.95	22.95	22.95	22.95	22.95	22.95	22.95	22.95	22.95
305	315	32.72	24.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72
315	325	34.48	26.48	24.48	24.48	24.48	24.48	24.48	24.48	24.48	24.48	24.48
325	335	36.25	28.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25
335	345	38.01	30.01	26.01	26.01	26.01	26.01	26.01	26.01	26.01	26.01	26.01
345	355	39.78	31.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78
355	365	41.54	33.54	27.54	27.54	27.54	27.54	27.54	27.54	27.54	27.54	27.54
365	375	43.31	35.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31
375	385	45.07	37.07	29.07	29.07	29.07	29.07	29.07	29.07	29.07	29.07	29.07
385	395	46.84	38.84	30.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84
395	405	48.60	40.60	32.60	30.60	30.60	30.60	30.60	30.60	30.60	30.60	30.60
405	415	50.37	42.37	34.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37
415	425	52.13	44.13	36.13	32.13	32.13	32.13	32.13	32.13	32.13	32.13	32.13
425	435	53.90	45.90	37.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90
435	445	55.66	47.66	39.66	33.66	33.66	33.66	33.66	33.66	33.66	33.66	33.66
445	455	57.43	49.43	41.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43
455	465	59.19	51.19	43.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19
465	475	60.96	52.96	44.96	36.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96
475	485	62.72	54.72	46.72	38.72	36.72	36.72	36.72	36.72	36.72	36.72	36.72
485	495	64.49	56.49	48.49	40.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49
495	505	66.25	58.25	50.25	42.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25
505	515	68.02	60.02	52.02	44.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
515	525	69.78	61.78	53.78	45.78	39.78	39.78	39.78	39.78	39.78	39.78	39.78
525	535	71.55	63.55	55.55	47.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
535	545	73.31	65.31	57.31	49.31	41.31	41.31	41.31	41.31	41.31	41.31	41.31
545	555	75.08	67.08	59.08	51.08	43.08	42.08	42.08	42.08	42.08	42.08	42.08
555	565	76.84	68.84	60.84	52.84	44.84	42.84	42.84	42.84	42.84	42.84	42.84
565	575	78.61	70.61	62.61	54.61	46.61	43.61	43.61	43.61	43.61	43.61	43.61
575	585	80.37	72.37	64.37	56.37	48.37	44.37	44.37	44.37	44.37	44.37	44.37
585	595	82.14	74.14	66.14	58.14	50.14	45.14	45.14	45.14	45.14	45.14	45.14
595	605	83.90	75.90	67.90	59.90	51.90	45.90	45.90	45.90	45.90	45.90	45.90
605	615	85.67	77.67	69.67	61.67	53.67	46.67	46.67	46.67	46.67	46.67	46.67
615	625	87.43	79.43	71.43	63.43	55.43	47.43	47.43	47.43	47.43	47.43	47.43
625	635	90.20	81.20	73.20	65.20	57.20	49.20	48.20	48.20	48.20	48.20	48.20
635	645	91.96	82.96	74.96	66.96	58.96	50.96	48.96	48.96	48.96	48.96	48.96
645	655	93.73	84.73	76.73	68.73	60.73	52.73	49.73	49.73	49.73	49.73	49.73
655	665	95.49	86.49	78.49	70.49	62.49	54.49	50.49	50.49	50.49	50.49	50.49
665	675	97.26	88.26	80.26	72.26	64.26	56.26	51.26	51.26	51.26	51.26	51.26
675	685	100.02	90.02	82.02	74.02	66.02	58.02	52.02	52.02	52.02	52.02	52.02
685	695	101.79	91.79	83.79	75.79	67.79	59.79	52.79	52.79	52.79	52.79	52.79
695	705	103.55	93.55	85.55	77.55	69.55	61.55	53.55	53.55	53.55	53.55	53.55
705	715	105.32	96.32	87.32	79.32	71.32	63.32	55.32	54.32	54.32	54.32	54.32
715	725	107.08	98.08	89.08	81.08	73.08	65.08	57.08	55.08	55.08	55.08	55.08
725	735	109.85	99.85	90.85	82.85	74.85	66.85	58.85	55.85	55.85	55.85	55.85
735	745	111.61	101.61	92.61	84.61	76.61	68.61	60.61	56.61	56.61	56.61	56.61
745	755	113.38	103.38	94.38	86.38	78.38	70.38	62.38	57.38	57.38	57.38	57.38
755	765	115.14	106.14	96.14	88.14	80.14	72.14	64.14	58.14	58.14	58.14	58.14
765	775	116.91	107.91	97.91	89.91	81.91	73.91	65.91	58.91	58.91	58.91	58.91
775	785	119.67	109.67	99.67	91.67	83.67	75.67	67.67	59.67	59.67	59.67	59.67
785	795	121.44	111.44	102.44	93.44	85.44	77.44	69.44	61.44	60.44	60.44	60.44
795	805	123.20	113.20	104.20	95.20	87.20	79.20	71.20	63.20	61.20	61.20	61.20
805	815	124.97	115.97	105.97	96.97	88.97	80.97	72.97	64.97	61.97	61.97	61.97
815	825	126.73	117.73	107.73	98.73	90.73	82.73	74.73	66.73	62.73	62.73	62.73
825	835	129.50	119.50	109.50	100.50	92.50	84.50	76.50	68.50	63.50	63.50	63.50
835	845	131.26	121.26	112.26	102.26	94.26	86.26	78.26	70.26	64.26	64.26	64.26
845	855	133.03	123.03	114.03	104.03	96.03	88.03	80.03	72.03	65.03	65.03	65.03
855	865	134.79	125.79	115.79	105.79	97.79	89.79	81.79	73.79	65.79	65.79	65.79
865	875	136.56	127.56	117.56	108.56	99.56	91.56	83.56	75.56	67.56	66.56	66.56
875	885	139.32	129.32	119.32	110.32	101.32	93.32	85.32	77.32	69.32	67.32	67.32
885	895	141.09	131.09	122.09	112.09	103.09	95.09	87.09	79.09	71.09	68.09	68.09
895	905	142.85	132.85	123.85	113.85	104.85	96.85	88.85	80.85	72.85	68.85	68.85
905	915	144.62	135.62	125.62	115.62	106.62	98.62	90.62	82.62	74.62	69.62	69.62
915	925	146.38	137.38	127.38	118.38	108.38	100.38	92.38	84.38	76.38	70.38	70.38
925	935	149.15	139.15	129.15	120.15	110.15	102.15	94.15	86.15	78.15	71.15	71.15
935	945	150.91	140.91	131.91	121.91	112.91	103.91	95.91	87.91	79.91	71.91	71.91
945	955	152.68	142.68	133.68	123.68	114.68	105.68	97.68	89.68	81.68	73.68	72.68
955	965	154.44	145.44	135.44	125.44	116.44	107.44	99.44	91.44	83.44	75.44	73.44
965	975	156.21	147.21	137.21	128.21	118.21	109.21	101.21	93.21	85.21	77.21	74.21
975	985	158.97	148.97	138.97	129.97	119.97	110.97	102.97	94.97	86.97	78.97	74.97
985	995	160.74	150.74	141.74	131.74	122.74	112.74	104.74	96.74	88.74	80.74	75.74
995	1,005	162.50	152.50	143.50	133.50	124.50	114.50	106.50	98.50	90.50	82.50	76.50
1,005	1,015	164.27	155.27	145.27	135.27	126.27	116.27	108.27	100.27	92.27	84.27	77.27
1,015	1,025	166.03	157.03	147.03	138.03	128.03	119.03	110.03	102.03	94.03	86.03	78.03
1,025	1,035	168.80	158.80	148.80	139.80	129.80	120.80	111.80	103.80	95.80	87.80	79.80
1,035	1,045	170.56	160.56	151.56	141.56	132.56	122.56	113.56	105.56	97.56	89.56	81.56
1,045	1,055	172.33	162.33	153.33	143.33	134.33	124.33	115.33	107.33	99.33	91.33	83.33
1,055	1,065	174.09	165.09	155.09	145.09	136.09	126.09	117.09	109.09	101.09	93.09	85.09
1,065	1,075	175.86	166.86	156.86	147.86	137.86	128.86	118.86	110.86	102.86	94.86	86.86
1,075	1,085	178.62	168.62	158.62	149.62	139.62	130.62	120.62	112.62	104.62	96.62	88.62
1,085	1,095	180.39	170.39	161.39	151.39	142.39	132.39	122.39	114.39	106.39	98.39	90.39
1,095	1,105	182.15	172.15	163.15	153.15	144.15	134.15	125.15	116.15	108.15	100.15	92.15
1,105	1,115	183.92	174.92	164.92	154.92	145.92	135.92	126.92	117.92	109.92	101.92	93.92
1,115	1,125	185.68	176.68	166.68	157.68	147.68	138.68	128.68	119.68	111.68	103.68	95.68
1,125	1,135	188.45	178.45	168.45	159.45	149.45	140.45	130.45	121.45	113.45	105.45	97.45
1,135	1,145	190.21	180.21	171.21	161.21	152.21	142.21	132.21	123.21	115.21	107.21	99.21
1,145	1,155	191.98	181.98	172.98	162.98	153.98	143.98	134.98	124.98	116.98	108.98	100.98
1,155	1,165	193.74	184.74	174.74	164.74	155.74	145.74	136.74	126.74	118.74	110.74	102.74
1,165	1,175	195.51	186.51	176.51	167.51	157.51	148.51	138.51	128.51	120.51	112.51	104.51
1,175	1,185	198.27	188.27	178.27	169.27	159.27	150.27	140.27	131.27	122.27	114.27	106.27
1,185	1,195	200.04	190.04	181.04	171.04	162.04	152.04	142.04	133.04	124.04	116.04	108.04
1,195	1,205	201.80	191.80	182.80	172.80	163.80	153.80	144.80	134.80	125.80	117.80	109.80
1,205	1,215	203.57	194.57	184.57	174.57	165.57	155.57	146.57	136.57	127.57	119.57	111.57
1,215	1,225	205.33	196.33	186.33	177.33	167.33	158.33	148.33	138.33	129.33	121.33	113.33
1,225	1,235	208.10	198.10	188.10	179.10	169.10	160.10	150.10	141.10	131.10	123.10	115.10
1,235	1,245	209.86	199.86	190.86	180.86	171.86	161.86	151.86	142.86	132.86	124.86	116.86
1,245	1,255	211.63	201.63	192.63	182.63	173.63	163.63	154.63	144.63	134.63	126.63	118.63
1,255	1,265	213.39	204.39	194.39	184.39	175.39	165.39	156.39	146.39	137.39	128.39	120.39
1,265	1,275	215.16	206.16	196.16	187.16	177.16	168.16	158.16	148.16	139.16	130.16	122.16
1,275	1,285	217.92	207.92	197.92	188.92	178.92	169.92	159.92	150.92	140.92	131.92	123.92
1,285	1,295	219.69	209.69	200.69	190.69	181.69	171.69	161.69	152.69	142.69	133.69	125.69
1,295	1,305	221.45	211.45	202.45	192.45	183.45	173.45	164.45	154.45	144.45	135.45	127.45
1,305	1,315	223.22	214.22	204.22	194.22	185.22	175.22	166.22	156.22	147.22	137.22	129.22
1,315	1,325	224.98	215.98	205.98	196.98	186.98	177.98	167.98	157.98	148.98	138.98	130.98
1,325	1,335	227.75	217.75	207.75	198.75	188.75	179.75	169.75	160.75	150.75	140.75	132.75
1,335	1,345	229.51	219.51	210.51	200.51	191.51	181.51	171.51	162.51	152.51	143.51	134.51
1,345	1,355	231.28	221.28	212.28	202.28	193.28	183.28	174.28	164.28	154.28	145.28	136.28
1,355	1,365	233.04	224.04	214.04	204.04	195.04	185.04	176.04	166.04	157.04	147.04	138.04
1,365	1,375	234.81	225.81	215.81	206.81	196.81	187.81	177.81	167.81	158.81	148.81	139.81
1,375	1,385	237.57	227.57	217.57	208.57	198.57	189.57	179.57	170.57	160.57	150.57	141.57
1,385	1,395	239.34	229.34	220.34	210.34	201.34	191.34	181.34	172.34	162.34	153.34	143.34
1,395	1,405	241.10	231.10	222.10	212.10	203.10	193.10	184.10	174.10	164.10	155.10	145.10
1,405	1,415	242.87	233.87	223.87	213.87	204.87	194.87	185.87	175.87	166.87	156.87	146.87
1,415	1,425	244.63	235.63	225.63	216.63	206.63	197.63	187.63	177.63	168.63	158.63	149.63
1,425	1,435	247.40	237.40	227.40	218.40	208.40	199.40	189.40	180.40	170.40	160.40	151.40
1,435	1,445	249.16	239.16	230.16	220.16	211.16	201.16	191.16	182.16	172.16	163.16	153.16
1,445	1,455	250.93	240.93	231.93	221.93	212.93	202.93	193.93	183.93	173.93	164.93	154.93
1,455	1,465	252.69	243.69	233.69	223.69	214.69	204.69	195.69	185.69	176.69	166.69	156.69
1,465	1,475	254.46	245.46	235.46	226.46	216.46	207.46	197.46	187.46	178.46	168.46	159.46
1,475	1,485	257.22	247.22	237.22	228.22	218.22	209.22	199.22	190.22	180.22	170.22	161.22
1,485	1,495	258.99	248.99	239.99	229.99	220.99	210.99	200.99	191.99	181.99	172.99	162.99
1,495	1,505	260.75	250.75	241.75	231.75	222.75	212.75	203.75	193.75	183.75	174.75	164.75
1,505	1,515	262.52	253.52	243.52	233.52	224.52	214.52	205.52	195.52	186.52	176.52	166.52
1,515	1,525	264.28	255.28	245.28	236.28	226.28	217.28	207.28	197.28	188.28	178.28	169.28
1,525	1,535	267.05	257.05	247.05	238.05	228.05	219.05	209.05	200.05	190.05	180.05	171.05
1,535	1,545	268.81	258.81	249.81	239.81	230.81	220.81	210.81	201.81	191.81	182.81	172.81
1,545	1,555	270.58	260.58	251.58	241.58	232.58	222.58	213.58	203.58	193.58	184.58	174.58
1,555	1,565	272.34	263.34	253.34	243.34	234.34	224.34	215.34	205.34	196.34	186.34	176.34

1,565 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$145	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
145	150	$12.28	$11.28	$11.28	$11.28	$11.28	$11.28	$11.28	$11.28	$11.28	$11.28	$11.28
150	155	12.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	14.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	14.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	15.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	16.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	17.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	17.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	19.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	19.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	21.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	21.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	22.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	23.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	24.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	25.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	26.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	26.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	28.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	28.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	29.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	30.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	32.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	34.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	35.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	37.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	39.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	41.10	25.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	42.86	26.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	44.63	28.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	46.39	30.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	48.16	32.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	49.92	33.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	51.69	35.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	53.45	37.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	55.22	39.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	56.98	40.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	58.75	42.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	60.51	44.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	62.28	46.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	64.04	48.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	65.81	49.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	67.57	51.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	69.34	53.34	37.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	71.10	55.10	39.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	72.87	56.87	40.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	76.02	60.02	44.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	79.55	63.55	47.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	84.08	67.08	51.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	87.61	70.61	54.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	91.14	74.14	58.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	95.67	77.67	61.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	99.20	81.20	65.20	49.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	103.73	84.73	68.73	52.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	107.26	88.26	72.26	56.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	110.79	91.79	75.79	59.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	115.32	96.32	79.32	63.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	118.85	99.85	82.85	66.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	123.38	103.38	86.38	70.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	126.91	107.91	89.91	73.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	130.44	111.44	93.44	77.44	61.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	134.97	115.97	96.97	80.97	64.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	138.50	119.50	100.50	84.50	68.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	143.03	123.03	104.03	88.03	72.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	146.56	127.56	108.56	91.56	75.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	150.09	131.09	112.09	95.09	79.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	154.62	135.62	115.62	98.62	82.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	158.15	139.15	120.15	102.15	86.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	162.68	142.68	123.68	105.68	89.68	73.68	72.68	72.68	72.68	72.68	72.68
960	980	166.21	147.21	128.21	109.21	93.21	77.21	74.21	74.21	74.21	74.21	74.21
980	1,000	169.74	150.74	131.74	112.74	96.74	80.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	174.27	155.27	135.27	116.27	100.27	84.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	177.80	158.80	139.80	120.80	103.80	87.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	182.33	162.33	143.33	124.33	107.33	91.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	185.86	166.86	147.86	128.86	110.86	94.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	189.39	170.39	151.39	132.39	114.39	98.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	193.92	174.92	154.92	135.92	117.92	101.92	85.92	84.92	84.92	84.92	84.92
1,120	1,140	197.45	178.45	159.45	140.45	121.45	105.45	89.45	86.45	86.45	86.45	86.45
1,140	1,160	201.98	181.98	162.98	143.98	124.98	108.98	92.98	87.98	87.98	87.98	87.98
1,160	1,180	205.51	186.51	167.51	148.51	128.51	112.51	96.51	89.51	89.51	89.51	89.51
1,180	1,200	209.04	190.04	171.04	152.04	133.04	116.04	100.04	91.04	91.04	91.04	91.04
1,200	1,220	213.57	194.57	174.57	155.57	136.57	119.57	103.57	92.57	92.57	92.57	92.57
1,220	1,240	217.10	198.10	179.10	160.10	141.10	123.10	107.10	94.10	94.10	94.10	94.10
1,240	1,260	221.63	201.63	182.63	163.63	144.63	126.63	110.63	95.63	95.63	95.63	95.63
1,260	1,280	225.16	206.16	187.16	168.16	148.16	130.16	114.16	98.16	97.16	97.16	97.16
1,280	1,300	228.69	209.69	190.69	171.69	152.69	133.69	117.69	101.69	98.69	98.69	98.69
1,300	1,320	233.22	214.22	194.22	175.22	156.22	137.22	121.22	105.22	100.22	100.22	100.22
1,320	1,340	236.75	217.75	198.75	179.75	160.75	140.75	124.75	108.75	101.75	101.75	101.75
1,340	1,360	241.28	221.28	202.28	183.28	164.28	145.28	128.28	112.28	103.28	103.28	103.28
1,360	1,380	244.81	225.81	206.81	187.81	167.81	148.81	131.81	115.81	104.81	104.81	104.81
1,380	1,400	248.34	229.34	210.34	191.34	172.34	153.34	135.34	119.34	106.34	106.34	106.34
1,400	1,420	252.87	233.87	213.87	194.87	175.87	156.87	138.87	122.87	107.87	107.87	107.87
1,420	1,440	256.40	237.40	218.40	199.40	180.40	160.40	142.40	126.40	110.40	109.40	109.40
1,440	1,460	260.93	240.93	221.93	202.93	183.93	164.93	145.93	129.93	113.93	110.93	110.93
1,460	1,480	264.46	245.46	226.46	207.46	187.46	168.46	149.46	133.46	117.46	112.46	112.46
1,480	1,500	267.99	248.99	229.99	210.99	191.99	172.99	152.99	136.99	120.99	113.99	113.99
1,500	1,520	272.52	253.52	233.52	214.52	195.52	176.52	157.52	140.52	124.52	115.52	115.52
1,520	1,540	276.05	257.05	238.05	219.05	200.05	180.05	161.05	144.05	128.05	117.05	117.05
1,540	1,560	280.58	260.58	241.58	222.58	203.58	184.58	165.58	147.58	131.58	118.58	118.58
1,560	1,580	284.11	265.11	246.11	227.11	207.11	188.11	169.11	151.11	135.11	120.11	120.11
1,580	1,600	287.64	268.64	249.64	230.64	211.64	192.64	172.64	154.64	138.64	122.64	121.64
1,600	1,620	292.17	273.17	253.17	234.17	215.17	196.17	177.17	158.17	142.17	126.17	123.17
1,620	1,640	295.70	276.70	257.70	238.70	219.70	199.70	180.70	161.70	145.70	129.70	124.70
1,640	1,660	302.23	280.23	261.23	242.23	223.23	204.23	185.23	166.23	149.23	133.23	126.23
1,660	1,680	307.76	284.76	265.76	246.76	226.76	207.76	188.76	169.76	152.76	136.76	127.76
1,680	1,700	313.29	288.29	269.29	250.29	231.29	212.29	192.29	173.29	156.29	140.29	129.29
1,700	1,720	319.82	292.82	272.82	253.82	234.82	215.82	196.82	177.82	159.82	143.82	130.82
1,720	1,740	325.35	296.35	277.35	258.35	239.35	219.35	200.35	181.35	163.35	147.35	132.35
1,740	1,760	331.88	299.88	280.88	261.88	242.88	223.88	204.88	185.88	166.88	150.88	134.88
1,760	1,780	337.41	304.41	285.41	266.41	246.41	227.41	208.41	189.41	170.41	154.41	138.41
1,780	1,800	342.94	307.94	288.94	269.94	250.94	231.94	211.94	192.94	173.94	157.94	141.94
1,800	1,820	349.47	314.47	292.47	273.47	254.47	235.47	216.47	197.47	178.47	161.47	145.47
1,820	1,840	355.00	320.00	297.00	278.00	259.00	239.00	220.00	201.00	182.00	165.00	149.00
1,840	1,860	361.53	325.53	300.53	281.53	262.53	243.53	224.53	205.53	185.53	168.53	152.53
1,860	1,880	367.06	332.06	305.06	286.06	266.06	247.06	228.06	209.06	190.06	172.06	156.06
1,880	1,900	372.59	337.59	308.59	289.59	270.59	251.59	231.59	212.59	193.59	175.59	159.59
1,900	1,920	379.12	344.12	312.12	293.12	274.12	255.12	236.12	217.12	198.12	179.12	163.12
1,920	1,940	384.65	349.65	316.65	297.65	278.65	258.65	239.65	220.65	201.65	182.65	166.65
1,940	1,960	391.18	355.18	320.18	301.18	282.18	263.18	244.18	225.18	205.18	186.18	170.18
1,960	1,980	396.71	361.71	326.71	305.71	285.71	266.71	247.71	228.71	209.71	190.71	173.71
1,980	2,000	402.24	367.24	332.24	309.24	290.24	271.24	251.24	232.24	213.24	194.24	177.24
2,000	2,020	408.77	373.77	337.77	312.77	293.77	274.77	255.77	236.77	217.77	197.77	180.77
2,020	2,040	414.30	379.30	344.30	317.30	298.30	278.30	259.30	240.30	221.30	202.30	184.30
2,040	2,060	420.83	384.83	349.83	320.83	301.83	282.83	263.83	244.83	224.83	205.83	187.83
2,060	2,080	426.36	391.36	356.36	325.36	305.36	286.36	267.36	248.36	229.36	210.36	191.36
2,080	2,100	431.89	396.89	361.89	328.89	309.89	290.89	270.89	251.89	232.89	213.89	194.89
2,100	2,120	438.42	403.42	367.42	332.42	313.42	294.42	275.42	256.42	237.42	217.42	198.42
2,120	2,140	443.95	408.95	373.95	338.95	317.95	297.95	278.95	259.95	240.95	221.95	202.95
2,140	2,160	450.48	414.48	379.48	344.48	321.48	302.48	283.48	264.48	244.48	225.48	206.48
2,160	2,180	456.01	421.01	386.01	351.01	325.01	306.01	287.01	268.01	249.01	230.01	210.01
2,180	2,200	461.54	426.54	391.54	356.54	329.54	310.54	290.54	271.54	252.54	233.54	214.54
2,200	2,220	468.07	433.07	397.07	362.07	333.07	314.07	295.07	276.07	257.07	237.07	218.07
2,220	2,240	473.60	438.60	403.60	368.60	337.60	317.60	298.60	279.60	260.60	241.60	222.60
2,240	2,260	480.13	444.13	409.13	374.13	341.13	322.13	303.13	284.13	264.13	245.13	226.13

2,260 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$445	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
445	455	$35.43	$34.43	$34.43	$34.43	$34.43	$34.43	$34.43	$34.43	$34.43	$34.43	$34.43
455	465	37.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19	35.19
465	475	38.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96
475	485	40.72	36.72	36.72	36.72	36.72	36.72	36.72	36.72	36.72	36.72	36.72
485	495	42.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49
495	505	44.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25
505	525	46.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
525	545	49.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
545	565	53.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46
565	585	56.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99
585	605	60.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52
605	625	64.05	48.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05
625	645	67.58	51.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58
645	665	71.11	55.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11
665	685	74.64	58.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64
685	705	78.17	62.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17
705	725	81.70	65.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70
725	745	85.23	69.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23
745	765	88.76	72.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76
765	785	92.29	76.29	60.29	59.29	59.29	59.29	59.29	59.29	59.29	59.29	59.29
785	805	95.82	79.82	63.82	60.82	60.82	60.82	60.82	60.82	60.82	60.82	60.82
805	825	99.35	83.35	67.35	62.35	62.35	62.35	62.35	62.35	62.35	62.35	62.35
825	845	102.88	86.88	70.88	63.88	63.88	63.88	63.88	63.88	63.88	63.88	63.88
845	865	106.41	90.41	74.41	65.41	65.41	65.41	65.41	65.41	65.41	65.41	65.41
865	885	109.94	93.94	77.94	66.94	66.94	66.94	66.94	66.94	66.94	66.94	66.94
885	905	113.47	97.47	81.47	68.47	68.47	68.47	68.47	68.47	68.47	68.47	68.47
905	925	117.00	101.00	85.00	70.00	70.00	70.00	70.00	70.00	70.00	70.00	70.00
925	945	120.53	104.53	88.53	72.53	71.53	71.53	71.53	71.53	71.53	71.53	71.53
945	965	124.06	108.06	92.06	76.06	73.06	73.06	73.06	73.06	73.06	73.06	73.06
965	985	127.59	111.59	95.59	79.59	74.59	74.59	74.59	74.59	74.59	74.59	74.59
985	1,005	131.12	115.12	99.12	83.12	76.12	76.12	76.12	76.12	76.12	76.12	76.12
1,005	1,025	134.65	118.65	102.65	86.65	77.65	77.65	77.65	77.65	77.65	77.65	77.65
1,025	1,045	138.18	122.18	106.18	90.18	79.18	79.18	79.18	79.18	79.18	79.18	79.18
1,045	1,065	141.71	125.71	109.71	93.71	80.71	80.71	80.71	80.71	80.71	80.71	80.71
1,065	1,085	145.24	129.24	113.24	97.24	82.24	82.24	82.24	82.24	82.24	82.24	82.24
1,085	1,105	148.77	132.77	116.77	100.77	84.77	83.77	83.77	83.77	83.77	83.77	83.77
1,105	1,125	152.30	136.30	120.30	104.30	88.30	85.30	85.30	85.30	85.30	85.30	85.30
1,125	1,145	155.83	139.83	123.83	107.83	91.83	86.83	86.83	86.83	86.83	86.83	86.83
1,145	1,165	159.36	143.36	127.36	111.36	95.36	88.36	88.36	88.36	88.36	88.36	88.36
1,165	1,185	162.89	146.89	130.89	114.89	98.89	89.89	89.89	89.89	89.89	89.89	89.89
1,185	1,205	166.42	150.42	134.42	118.42	102.42	91.42	91.42	91.42	91.42	91.42	91.42
1,205	1,225	170.95	153.95	137.95	121.95	105.95	92.95	92.95	92.95	92.95	92.95	92.95
1,225	1,245	174.48	157.48	141.48	125.48	109.48	94.48	94.48	94.48	94.48	94.48	94.48
1,245	1,265	179.01	161.01	145.01	129.01	113.01	97.01	96.01	96.01	96.01	96.01	96.01
1,265	1,285	182.54	164.54	148.54	132.54	116.54	100.54	97.54	97.54	97.54	97.54	97.54
1,285	1,305	186.07	168.07	152.07	136.07	120.07	104.07	99.07	99.07	99.07	99.07	99.07
1,305	1,325	190.60	171.60	155.60	139.60	123.60	107.60	100.60	100.60	100.60	100.60	100.60
1,325	1,345	194.13	175.13	159.13	143.13	127.13	111.13	102.13	102.13	102.13	102.13	102.13
1,345	1,365	198.66	178.66	162.66	146.66	130.66	114.66	103.66	103.66	103.66	103.66	103.66
1,365	1,385	202.19	183.19	166.19	150.19	134.19	118.19	105.19	105.19	105.19	105.19	105.19
1,385	1,405	205.72	186.72	169.72	153.72	137.72	121.72	106.72	106.72	106.72	106.72	106.72
1,405	1,425	210.25	191.25	173.25	157.25	141.25	125.25	109.25	108.25	108.25	108.25	108.25
1,425	1,445	213.78	194.78	176.78	160.78	144.78	128.78	112.78	109.78	109.78	109.78	109.78
1,445	1,465	218.31	198.31	180.31	164.31	148.31	132.31	116.31	111.31	111.31	111.31	111.31
1,465	1,485	221.84	202.84	183.84	167.84	151.84	135.84	119.84	112.84	112.84	112.84	112.84
1,485	1,505	225.37	206.37	187.37	171.37	155.37	139.37	123.37	114.37	114.37	114.37	114.37
1,505	1,525	229.90	210.90	191.90	174.90	158.90	142.90	126.90	115.90	115.90	115.90	115.90
1,525	1,545	233.43	214.43	195.43	178.43	162.43	146.43	130.43	117.43	117.43	117.43	117.43
1,545	1,565	237.96	217.96	198.96	181.96	165.96	149.96	133.96	118.96	118.96	118.96	118.96
1,565	1,585	241.49	222.49	203.49	185.49	169.49	153.49	137.49	121.49	120.49	120.49	120.49
1,585	1,605	245.02	226.02	207.02	189.02	173.02	157.02	141.02	125.02	122.02	122.02	122.02
1,605	1,625	249.55	230.55	211.55	192.55	176.55	160.55	144.55	128.55	123.55	123.55	123.55
1,625	1,645	253.08	234.08	215.08	196.08	180.08	164.08	148.08	132.08	125.08	125.08	125.08
1,645	1,665	257.61	237.61	218.61	199.61	183.61	167.61	151.61	135.61	126.61	126.61	126.61
1,665	1,685	261.14	242.14	223.14	204.14	187.14	171.14	155.14	139.14	128.14	128.14	128.14
1,685	1,705	264.67	245.67	226.67	207.67	190.67	174.67	158.67	142.67	129.67	129.67	129.67
1,705	1,725	269.20	250.20	231.20	211.20	194.20	178.20	162.20	146.20	131.20	131.20	131.20
1,725	1,745	272.73	253.73	234.73	215.73	197.73	181.73	165.73	149.73	133.73	132.73	132.73
1,745	1,765	277.26	257.26	238.26	219.26	201.26	185.26	169.26	153.26	137.26	134.26	134.26
1,765	1,785	280.79	261.79	242.79	223.79	204.79	188.79	172.79	156.79	140.79	135.79	135.79
1,785	1,805	284.32	265.32	246.32	227.32	208.32	192.32	176.32	160.32	144.32	137.32	137.32
1,805	1,825	288.85	269.85	250.85	230.85	211.85	195.85	179.85	163.85	147.85	138.85	138.85
1,825	1,845	292.38	273.38	254.38	235.38	216.38	199.38	183.38	167.38	151.38	140.38	140.38
1,845	1,865	296.91	276.91	257.91	238.91	219.91	202.91	186.91	170.91	154.91	141.91	141.91
1,865	1,885	300.44	281.44	262.44	243.44	223.44	206.44	190.44	174.44	158.44	143.44	143.44
1,885	1,905	303.97	284.97	265.97	246.97	227.97	209.97	193.97	177.97	161.97	145.97	144.97
1,905	1,925	308.50	289.50	270.50	250.50	231.50	213.50	197.50	181.50	165.50	149.50	146.50
1,925	1,945	312.03	293.03	274.03	255.03	236.03	217.03	201.03	185.03	169.03	153.03	148.03
1,945	1,965	316.56	296.56	277.56	258.56	239.56	220.56	204.56	188.56	172.56	156.56	149.56
1,965	1,985	320.09	301.09	282.09	263.09	243.09	224.09	208.09	192.09	176.09	160.09	151.09
1,985	2,005	323.62	304.62	285.62	266.62	247.62	228.62	211.62	195.62	179.62	163.62	152.62
2,005	2,025	328.15	309.15	290.15	270.15	251.15	232.15	215.15	199.15	183.15	167.15	154.15
2,025	2,045	331.68	312.68	293.68	274.68	255.68	235.68	218.68	202.68	186.68	170.68	155.68
2,045	2,065	336.21	316.21	297.21	278.21	259.21	240.21	222.21	206.21	190.21	174.21	158.21
2,065	2,085	339.74	320.74	301.74	282.74	262.74	243.74	225.74	209.74	193.74	177.74	161.74
2,085	2,105	343.27	324.27	305.27	286.27	267.27	248.27	229.27	213.27	197.27	181.27	165.27
2,105	2,125	347.80	328.80	309.80	289.80	270.80	251.80	232.80	216.80	200.80	184.80	168.80
2,125	2,145	351.33	332.33	313.33	294.33	275.33	255.33	236.33	220.33	204.33	188.33	172.33
2,145	2,165	355.86	335.86	316.86	297.86	278.86	259.86	240.86	223.86	207.86	191.86	175.86
2,165	2,185	359.39	340.39	321.39	302.39	282.39	263.39	244.39	227.39	211.39	195.39	179.39
2,185	2,205	362.92	343.92	324.92	305.92	286.92	267.92	248.92	230.92	214.92	198.92	182.92
2,205	2,225	367.45	348.45	329.45	309.45	290.45	271.45	252.45	234.45	218.45	202.45	186.45
2,225	2,245	370.98	351.98	332.98	313.98	294.98	274.98	255.98	237.98	221.98	205.98	189.98
2,245	2,265	375.51	355.51	336.51	317.51	298.51	279.51	260.51	241.51	225.51	209.51	193.51
2,265	2,285	379.04	360.04	341.04	322.04	302.04	283.04	264.04	245.04	229.04	213.04	197.04
2,285	2,305	382.57	363.57	344.57	325.57	306.57	287.57	268.57	248.57	232.57	216.57	200.57
2,305	2,325	387.10	368.10	349.10	329.10	310.10	291.10	272.10	253.10	236.10	220.10	204.10
2,325	2,345	390.63	371.63	352.63	333.63	314.63	294.63	275.63	256.63	239.63	223.63	207.63
2,345	2,365	395.16	375.16	356.16	337.16	318.16	299.16	280.16	261.16	243.16	227.16	211.16
2,365	2,385	398.69	379.69	360.69	341.69	321.69	302.69	283.69	264.69	246.69	230.69	214.69
2,385	2,405	402.22	383.22	364.22	345.22	326.22	307.22	288.22	268.22	250.22	234.22	218.22
2,405	2,425	406.75	387.75	368.75	348.75	329.75	310.75	291.75	272.75	253.75	237.75	221.75
2,425	2,445	410.28	391.28	372.28	353.28	334.28	314.28	295.28	276.28	257.28	241.28	225.28
2,445	2,465	414.81	394.81	375.81	356.81	337.81	318.81	299.81	280.81	260.81	244.81	228.81
2,465	2,485	418.34	399.34	380.34	361.34	341.34	322.34	303.34	284.34	265.34	248.34	232.34
2,485	2,505	421.87	402.87	383.87	364.87	345.87	326.87	307.87	287.87	268.87	251.87	235.87
2,505	2,525	426.40	407.40	388.40	368.40	349.40	330.40	311.40	292.40	273.40	255.40	239.40
2,525	2,545	429.93	410.93	391.93	372.93	353.93	333.93	314.93	295.93	276.93	258.93	242.93
2,545	2,565	434.46	414.46	395.46	376.46	357.46	338.46	319.46	300.46	280.46	262.46	246.46
2,565	2,585	437.99	418.99	399.99	380.99	360.99	341.99	322.99	303.99	284.99	265.99	249.99
2,585	2,605	441.52	422.52	403.52	384.52	365.52	346.52	327.52	307.52	288.52	269.52	253.52
2,605	2,625	446.05	427.05	408.05	388.05	369.05	350.05	331.05	312.05	293.05	273.05	257.05
2,625	2,645	449.58	430.58	411.58	392.58	373.58	353.58	334.58	315.58	296.58	277.58	260.58
2,645	2,665	454.11	434.11	415.11	396.11	377.11	358.11	339.11	320.11	300.11	281.11	264.11
2,665	2,685	457.64	438.64	419.64	400.64	380.64	361.64	342.64	323.64	304.64	285.64	267.64
2,685	2,705	461.17	442.17	423.17	404.17	385.17	366.17	347.17	327.17	308.17	289.17	271.17
2,705	2,725	465.70	446.70	427.70	407.70	388.70	369.70	350.70	331.70	312.70	292.70	274.70
2,725	2,745	469.23	450.23	431.23	412.23	393.23	373.23	354.23	335.23	316.23	297.23	278.23
2,745	2,765	473.76	453.76	434.76	415.76	396.76	377.76	358.76	339.76	319.76	300.76	281.76
2,765	2,785	477.29	458.29	439.29	420.29	400.29	381.29	362.29	343.29	324.29	305.29	286.29
2,785	2,805	480.82	461.82	442.82	423.82	404.82	385.82	366.82	346.82	327.82	308.82	289.82
2,805	2,825	485.35	466.35	447.35	427.35	408.35	389.35	370.35	351.35	332.35	312.35	293.35
2,825	2,845	488.88	469.88	450.88	431.88	412.88	392.88	373.88	354.88	335.88	316.88	297.88
2,845	2,865	493.41	473.41	454.41	435.41	416.41	397.41	378.41	359.41	339.41	320.41	301.41
2,865	2,885	496.94	477.94	458.94	439.94	419.94	400.94	381.94	362.94	343.94	324.94	305.94
2,885	2,905	500.47	481.47	462.47	443.47	424.47	405.47	386.47	366.47	347.47	328.47	309.47
2,905	2,925	505.00	486.00	467.00	447.00	428.00	409.00	390.00	371.00	352.00	332.00	313.00
2,925	2,945	508.53	489.53	470.53	451.53	432.53	412.53	393.53	374.53	355.53	336.53	317.53
2,945	2,965	513.06	493.06	474.06	455.06	436.06	417.06	398.06	379.06	359.06	340.06	321.06
2,965	2,985	516.59	497.59	478.59	459.59	439.59	420.59	401.59	382.59	363.59	344.59	325.59
2,985	3,005	520.12	501.12	482.12	463.12	444.12	425.12	406.12	386.12	367.12	348.12	329.12
3,005	3,025	524.65	505.65	486.65	466.65	447.65	428.65	409.65	390.65	371.65	351.65	332.65
3,025	3,045	528.18	509.18	490.18	471.18	452.18	432.18	413.18	394.18	375.18	356.18	337.18
3,045	3,065	532.71	512.71	493.71	474.71	455.71	436.71	417.71	398.71	378.71	359.71	340.71

3,065 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$160	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
160	165	$13.43	$12.43	$12.43	$12.43	$12.43	$12.43	$12.43	$12.43	$12.43	$12.43	$12.43
165	170	13.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	15.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	15.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	16.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	17.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	18.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	19.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	20.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	20.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	22.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	22.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	24.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	24.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	25.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	26.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	27.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	27.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	29.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	31.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	33.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	34.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	36.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	38.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	40.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	41.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	43.63	26.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	45.39	28.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	47.16	30.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	48.92	31.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	50.69	33.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	52.45	35.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	54.22	37.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	55.98	38.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	57.75	40.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	59.51	42.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	61.28	44.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	63.04	46.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	64.81	47.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	66.57	49.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	68.34	51.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	70.10	53.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	71.87	54.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	75.02	57.02	40.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	78.55	60.55	43.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	82.08	64.08	47.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	85.61	67.61	50.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	89.14	71.14	54.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	93.67	74.67	57.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	97.20	78.20	61.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	101.73	81.73	64.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	105.26	85.26	68.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	108.79	88.79	71.79	54.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	113.32	92.32	75.32	58.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	116.85	95.85	78.85	61.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	121.38	100.38	82.38	65.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	124.91	103.91	85.91	68.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	128.44	108.44	89.44	72.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	132.97	111.97	92.97	75.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	136.50	115.50	96.50	79.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	141.03	120.03	100.03	83.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	144.56	123.56	103.56	86.56	68.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	148.09	128.09	107.09	90.09	72.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	152.62	131.62	110.62	93.62	75.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	156.15	135.15	115.15	97.15	79.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	160.68	139.68	118.68	100.68	82.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	164.21	143.21	122.21	104.21	86.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	167.74	147.74	126.74	107.74	89.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	172.27	151.27	130.27	111.27	93.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	175.80	154.80	134.80	114.80	96.80	79.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	180.33	159.33	138.33	118.33	100.33	83.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	183.86	162.86	141.86	121.86	103.86	86.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	187.39	167.39	146.39	125.39	107.39	90.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	191.92	170.92	149.92	129.92	110.92	93.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	195.45	174.45	154.45	133.45	114.45	97.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	199.98	178.98	157.98	136.98	117.98	100.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	203.51	182.51	161.51	141.51	121.51	104.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	207.04	187.04	166.04	145.04	125.04	108.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	211.57	190.57	169.57	149.57	128.57	111.57	94.57	92.57	92.57	92.57	92.57
1,220	1,240	215.10	194.10	174.10	153.10	132.10	115.10	98.10	94.10	94.10	94.10	94.10
1,240	1,260	219.63	198.63	177.63	156.63	136.63	118.63	101.63	95.63	95.63	95.63	95.63
1,260	1,280	223.16	202.16	181.16	161.16	140.16	122.16	105.16	97.16	97.16	97.16	97.16
1,280	1,300	226.69	206.69	185.69	164.69	143.69	125.69	108.69	98.69	98.69	98.69	98.69
1,300	1,320	231.22	210.22	189.22	169.22	148.22	129.22	112.22	100.22	100.22	100.22	100.22
1,320	1,340	234.75	213.75	193.75	172.75	151.75	132.75	115.75	101.75	101.75	101.75	101.75
1,340	1,360	239.28	218.28	197.28	176.28	156.28	136.28	119.28	103.28	103.28	103.28	103.28
1,360	1,380	242.81	221.81	200.81	180.81	159.81	139.81	122.81	105.81	104.81	104.81	104.81
1,380	1,400	246.34	226.34	205.34	184.34	163.34	143.34	126.34	109.34	106.34	106.34	106.34
1,400	1,420	250.87	229.87	208.87	188.87	167.87	146.87	129.87	112.87	107.87	107.87	107.87
1,420	1,440	254.40	233.40	213.40	192.40	171.40	150.40	133.40	116.40	109.40	109.40	109.40
1,440	1,460	258.93	237.93	216.93	195.93	175.93	154.93	136.93	119.93	110.93	110.93	110.93
1,460	1,480	262.46	241.46	220.46	200.46	179.46	158.46	140.46	123.46	112.46	112.46	112.46
1,480	1,500	265.99	245.99	224.99	203.99	182.99	162.99	143.99	126.99	113.99	113.99	113.99
1,500	1,520	270.52	249.52	228.52	208.52	187.52	166.52	147.52	130.52	115.52	115.52	115.52
1,520	1,540	274.05	253.05	233.05	212.05	191.05	170.05	151.05	134.05	117.05	117.05	117.05
1,540	1,560	278.58	257.58	236.58	215.58	195.58	174.58	154.58	137.58	119.58	118.58	118.58
1,560	1,580	282.11	261.11	240.11	220.11	199.11	178.11	158.11	141.11	123.11	120.11	120.11
1,580	1,600	285.64	265.64	244.64	223.64	202.64	182.64	161.64	144.64	126.64	121.64	121.64
1,600	1,620	290.17	269.17	248.17	228.17	207.17	186.17	165.17	148.17	130.17	123.17	123.17
1,620	1,640	293.70	272.70	252.70	231.70	210.70	189.70	169.70	151.70	133.70	124.70	124.70
1,640	1,660	298.23	277.23	256.23	235.23	215.23	194.23	173.23	155.23	137.23	126.23	126.23
1,660	1,680	301.76	280.76	259.76	239.76	218.76	197.76	176.76	158.76	140.76	127.76	127.76
1,680	1,700	305.29	285.29	264.29	243.29	222.29	202.29	181.29	162.29	144.29	129.29	129.29
1,700	1,720	309.82	288.82	267.82	247.82	226.82	205.82	184.82	165.82	147.82	130.82	130.82
1,720	1,740	313.35	292.35	272.35	251.35	230.35	209.35	189.35	169.35	151.35	134.35	132.35
1,740	1,760	317.88	296.88	275.88	254.88	234.88	213.88	192.88	172.88	154.88	137.88	133.88
1,760	1,780	321.41	300.41	279.41	259.41	238.41	217.41	196.41	176.41	158.41	141.41	135.41
1,780	1,800	327.94	304.94	283.94	262.94	241.94	221.94	200.94	179.94	161.94	144.94	136.94
1,800	1,820	333.47	308.47	287.47	267.47	246.47	225.47	204.47	184.47	165.47	148.47	138.47
1,820	1,840	339.00	312.00	292.00	271.00	250.00	229.00	209.00	188.00	169.00	152.00	140.00
1,840	1,860	345.53	316.53	295.53	274.53	254.53	233.53	212.53	191.53	172.53	155.53	141.53
1,860	1,880	351.06	320.06	299.06	279.06	258.06	237.06	216.06	196.06	176.06	159.06	143.06
1,880	1,900	357.59	324.59	303.59	282.59	261.59	241.59	220.59	199.59	179.59	162.59	145.59
1,900	1,920	363.12	328.12	307.12	287.12	266.12	245.12	224.12	204.12	183.12	166.12	149.12
1,920	1,940	368.65	331.65	311.65	290.65	269.65	248.65	228.65	207.65	186.65	169.65	152.65
1,940	1,960	375.18	337.18	315.18	294.18	274.18	253.18	232.18	211.18	191.18	173.18	156.18
1,960	1,980	380.71	342.71	318.71	298.71	277.71	256.71	235.71	215.71	194.71	176.71	159.71
1,980	2,000	387.24	349.24	323.24	302.24	281.24	261.24	240.24	219.24	198.24	180.24	163.24
2,000	2,020	392.77	354.77	326.77	306.77	285.77	264.77	243.77	223.77	202.77	183.77	166.77
2,020	2,040	398.30	360.30	331.30	310.30	289.30	268.30	248.30	227.30	206.30	187.30	170.30
2,040	2,060	404.83	366.83	334.83	313.83	293.83	272.83	251.83	230.83	210.83	190.83	173.83
2,060	2,080	410.36	372.36	338.36	318.36	297.36	276.36	255.36	235.36	214.36	194.36	177.36
2,080	2,100	416.89	378.89	342.89	321.89	300.89	280.89	259.89	238.89	217.89	197.89	180.89
2,100	2,120	422.42	384.42	346.42	326.42	305.42	284.42	263.42	243.42	222.42	201.42	184.42
2,120	2,140	427.95	389.95	351.95	329.95	308.95	287.95	267.95	246.95	225.95	204.95	187.95
2,140	2,160	434.48	396.48	358.48	333.48	313.48	292.48	271.48	250.48	230.48	209.48	191.48
2,160	2,180	440.01	402.01	364.01	338.01	317.01	296.01	275.01	255.01	234.01	213.01	195.01
2,180	2,200	446.54	408.54	370.54	341.54	320.54	300.54	279.54	258.54	237.54	217.54	198.54
2,200	2,220	452.07	414.07	376.07	346.07	325.07	304.07	283.07	263.07	242.07	221.07	202.07
2,220	2,240	457.60	419.60	381.60	349.60	328.60	307.60	287.60	266.60	245.60	224.60	205.60
2,240	2,260	464.13	426.13	388.13	353.13	333.13	312.13	291.13	270.13	250.13	229.13	209.13
2,260	2,280	469.66	431.66	393.66	357.66	336.66	315.66	294.66	274.66	253.66	232.66	212.66
2,280	2,300	476.19	438.19	400.19	362.19	340.19	320.19	299.19	278.19	257.19	237.19	216.19
2,300	2,320	481.72	443.72	405.72	367.72	344.72	323.72	302.72	282.72	261.72	240.72	219.72

2,320 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$485	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
485	495	$38.49	$37.49	$37.49	$37.49	$37.49	$37.49	$37.49	$37.49	$37.49	$37.49	$37.49
495	505	40.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25	38.25
505	525	42.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
525	545	45.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
545	565	49.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46
565	585	52.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99
585	605	56.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52
605	625	60.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05	47.05
625	645	63.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58	48.58
645	665	67.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11	50.11
665	685	70.64	53.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64	51.64
685	705	74.17	57.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17	53.17
705	725	77.70	60.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70	54.70
725	745	81.23	64.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23	56.23
745	765	84.76	67.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76	57.76
765	785	88.29	71.29	59.29	59.29	59.29	59.29	59.29	59.29	59.29	59.29	59.29
785	805	91.82	74.82	60.82	60.82	60.82	60.82	60.82	60.82	60.82	60.82	60.82
805	825	95.35	78.35	62.35	62.35	62.35	62.35	62.35	62.35	62.35	62.35	62.35
825	845	98.88	81.88	64.88	63.88	63.88	63.88	63.88	63.88	63.88	63.88	63.88
845	865	102.41	85.41	68.41	65.41	65.41	65.41	65.41	65.41	65.41	65.41	65.41
865	885	105.94	88.94	71.94	66.94	66.94	66.94	66.94	66.94	66.94	66.94	66.94
885	905	109.47	92.47	75.47	68.47	68.47	68.47	68.47	68.47	68.47	68.47	68.47
905	925	113.00	96.00	79.00	70.00	70.00	70.00	70.00	70.00	70.00	70.00	70.00
925	945	116.53	99.53	82.53	71.53	71.53	71.53	71.53	71.53	71.53	71.53	71.53
945	965	120.06	103.06	86.06	73.06	73.06	73.06	73.06	73.06	73.06	73.06	73.06
965	985	123.59	106.59	89.59	74.59	74.59	74.59	74.59	74.59	74.59	74.59	74.59
985	1,005	127.12	110.12	93.12	76.12	76.12	76.12	76.12	76.12	76.12	76.12	76.12
1,005	1,025	130.65	113.65	96.65	79.65	77.65	77.65	77.65	77.65	77.65	77.65	77.65
1,025	1,045	134.18	117.18	100.18	83.18	79.18	79.18	79.18	79.18	79.18	79.18	79.18
1,045	1,065	137.71	120.71	103.71	86.71	80.71	80.71	80.71	80.71	80.71	80.71	80.71
1,065	1,085	141.24	124.24	107.24	90.24	82.24	82.24	82.24	82.24	82.24	82.24	82.24
1,085	1,105	144.77	127.77	110.77	93.77	83.77	83.77	83.77	83.77	83.77	83.77	83.77
1,105	1,125	148.30	131.30	114.30	97.30	85.30	85.30	85.30	85.30	85.30	85.30	85.30
1,125	1,145	151.83	134.83	117.83	100.83	86.83	86.83	86.83	86.83	86.83	86.83	86.83
1,145	1,165	155.36	138.36	121.36	104.36	88.36	88.36	88.36	88.36	88.36	88.36	88.36
1,165	1,185	158.89	141.89	124.89	107.89	89.89	89.89	89.89	89.89	89.89	89.89	89.89
1,185	1,205	162.42	145.42	128.42	111.42	93.42	91.42	91.42	91.42	91.42	91.42	91.42
1,205	1,225	165.95	148.95	131.95	114.95	96.95	92.95	92.95	92.95	92.95	92.95	92.95
1,225	1,245	169.48	152.48	135.48	118.48	100.48	94.48	94.48	94.48	94.48	94.48	94.48
1,245	1,265	173.01	156.01	139.01	122.01	104.01	96.01	96.01	96.01	96.01	96.01	96.01
1,265	1,285	176.54	159.54	142.54	125.54	107.54	97.54	97.54	97.54	97.54	97.54	97.54
1,285	1,305	181.07	163.07	146.07	129.07	111.07	99.07	99.07	99.07	99.07	99.07	99.07
1,305	1,325	184.60	166.60	149.60	132.60	114.60	100.60	100.60	100.60	100.60	100.60	100.60
1,325	1,345	189.13	170.13	153.13	136.13	118.13	102.13	102.13	102.13	102.13	102.13	102.13
1,345	1,365	192.66	173.66	156.66	139.66	121.66	104.66	103.66	103.66	103.66	103.66	103.66
1,365	1,385	196.19	177.19	160.19	143.19	125.19	108.19	105.19	105.19	105.19	105.19	105.19
1,385	1,405	200.72	180.72	163.72	146.72	128.72	111.72	106.72	106.72	106.72	106.72	106.72
1,405	1,425	204.25	184.25	167.25	150.25	132.25	115.25	108.25	108.25	108.25	108.25	108.25
1,425	1,445	208.78	187.78	170.78	153.78	135.78	118.78	109.78	109.78	109.78	109.78	109.78
1,445	1,465	212.31	191.31	174.31	157.31	139.31	122.31	111.31	111.31	111.31	111.31	111.31
1,465	1,485	215.84	195.84	177.84	160.84	142.84	125.84	112.84	112.84	112.84	112.84	112.84
1,485	1,505	220.37	199.37	181.37	164.37	146.37	129.37	114.37	114.37	114.37	114.37	114.37
1,505	1,525	223.90	202.90	184.90	167.90	149.90	132.90	115.90	115.90	115.90	115.90	115.90
1,525	1,545	228.43	207.43	188.43	171.43	153.43	136.43	119.43	117.43	117.43	117.43	117.43
1,545	1,565	231.96	210.96	191.96	174.96	156.96	139.96	122.96	118.96	118.96	118.96	118.96
1,565	1,585	235.49	215.49	195.49	178.49	160.49	143.49	126.49	120.49	120.49	120.49	120.49
1,585	1,605	240.02	219.02	199.02	182.02	164.02	147.02	130.02	122.02	122.02	122.02	122.02
1,605	1,625	243.55	222.55	202.55	185.55	167.55	150.55	133.55	123.55	123.55	123.55	123.55
1,625	1,645	248.08	227.08	206.08	189.08	171.08	154.08	137.08	125.08	125.08	125.08	125.08
1,645	1,665	251.61	230.61	209.61	192.61	174.61	157.61	140.61	126.61	126.61	126.61	126.61
1,665	1,685	255.14	235.14	214.14	196.14	178.14	161.14	144.14	128.14	128.14	128.14	128.14
1,685	1,705	259.67	238.67	217.67	199.67	181.67	164.67	147.67	129.67	129.67	129.67	129.67
1,705	1,725	263.20	242.20	222.20	203.20	185.20	168.20	151.20	133.20	131.20	131.20	131.20
1,725	1,745	267.73	246.73	225.73	206.73	188.73	171.73	154.73	136.73	132.73	132.73	132.73
1,745	1,765	271.26	250.26	229.26	210.26	192.26	175.26	158.26	140.26	134.26	134.26	134.26
1,765	1,785	274.79	254.79	233.79	213.79	195.79	178.79	161.79	143.79	135.79	135.79	135.79
1,785	1,805	279.32	258.32	237.32	217.32	199.32	182.32	165.32	147.32	137.32	137.32	137.32
1,805	1,825	282.85	261.85	241.85	220.85	202.85	185.85	168.85	150.85	138.85	138.85	138.85
1,825	1,845	287.38	266.38	245.38	224.38	206.38	189.38	172.38	154.38	140.38	140.38	140.38
1,845	1,865	290.91	269.91	248.91	228.91	209.91	192.91	175.91	157.91	141.91	141.91	141.91
1,865	1,885	294.44	274.44	253.44	232.44	213.44	196.44	179.44	161.44	144.44	143.44	143.44
1,885	1,905	298.97	277.97	256.97	236.97	216.97	199.97	182.97	164.97	147.97	144.97	144.97
1,905	1,925	302.50	281.50	261.50	240.50	220.50	203.50	186.50	168.50	151.50	146.50	146.50
1,925	1,945	307.03	286.03	265.03	244.03	224.03	207.03	190.03	172.03	155.03	148.03	148.03
1,945	1,965	310.56	289.56	268.56	248.56	227.56	210.56	193.56	175.56	158.56	149.56	149.56
1,965	1,985	314.09	294.09	273.09	252.09	231.09	214.09	197.09	179.09	162.09	151.09	151.09
1,985	2,005	318.62	297.62	276.62	256.62	235.62	217.62	200.62	182.62	165.62	152.62	152.62
2,005	2,025	322.15	301.15	281.15	260.15	239.15	221.15	204.15	186.15	169.15	154.15	154.15
2,025	2,045	326.68	305.68	284.68	263.68	243.68	224.68	207.68	189.68	172.68	155.68	155.68
2,045	2,065	330.21	309.21	288.21	268.21	247.21	228.21	211.21	193.21	176.21	159.21	157.21
2,065	2,085	333.74	313.74	292.74	271.74	250.74	231.74	214.74	196.74	179.74	162.74	158.74
2,085	2,105	338.27	317.27	296.27	276.27	255.27	235.27	218.27	200.27	183.27	166.27	160.27
2,105	2,125	341.80	320.80	300.80	279.80	258.80	238.80	221.80	203.80	186.80	169.80	161.80
2,125	2,145	346.33	325.33	304.33	283.33	263.33	242.33	225.33	207.33	190.33	173.33	163.33
2,145	2,165	349.86	328.86	307.86	287.86	266.86	245.86	228.86	210.86	193.86	176.86	164.86
2,165	2,185	353.39	333.39	312.39	291.39	270.39	250.39	232.39	214.39	197.39	180.39	166.39
2,185	2,205	357.92	336.92	315.92	295.92	274.92	253.92	235.92	217.92	200.92	183.92	167.92
2,205	2,225	361.45	340.45	320.45	299.45	278.45	257.45	239.45	221.45	204.45	187.45	169.45
2,225	2,245	365.98	344.98	323.98	302.98	282.98	261.98	242.98	224.98	207.98	190.98	172.98
2,245	2,265	369.51	348.51	327.51	307.51	286.51	265.51	246.51	228.51	211.51	194.51	176.51
2,265	2,285	373.04	353.04	332.04	311.04	290.04	270.04	250.04	232.04	215.04	198.04	180.04
2,285	2,305	377.57	356.57	335.57	315.57	294.57	273.57	253.57	235.57	218.57	201.57	183.57
2,305	2,325	381.10	360.10	340.10	319.10	298.10	277.10	257.10	239.10	222.10	205.10	187.10
2,325	2,345	385.63	364.63	343.63	322.63	302.63	281.63	260.63	242.63	225.63	208.63	190.63
2,345	2,365	389.16	368.16	347.16	327.16	306.16	285.16	264.16	246.16	229.16	212.16	194.16
2,365	2,385	392.69	372.69	351.69	330.69	309.69	289.69	268.69	249.69	232.69	215.69	197.69
2,385	2,405	397.22	376.22	355.22	335.22	314.22	293.22	272.22	253.22	236.22	219.22	201.22
2,405	2,425	400.75	379.75	359.75	338.75	317.75	296.75	276.75	256.75	239.75	222.75	204.75
2,425	2,445	405.28	384.28	363.28	342.28	322.28	301.28	280.28	260.28	243.28	226.28	208.28
2,445	2,465	408.81	387.81	366.81	346.81	325.81	304.81	283.81	263.81	246.81	229.81	211.81
2,465	2,485	412.34	392.34	371.34	350.34	329.34	309.34	288.34	267.34	250.34	233.34	215.34
2,485	2,505	416.87	395.87	374.87	354.87	333.87	312.87	291.87	271.87	253.87	236.87	218.87
2,505	2,525	420.40	399.40	379.40	358.40	337.40	316.40	296.40	275.40	257.40	240.40	222.40
2,525	2,545	424.93	403.93	382.93	361.93	341.93	320.93	299.93	278.93	260.93	243.93	225.93
2,545	2,565	428.46	407.46	386.46	366.46	345.46	324.46	303.46	283.46	264.46	247.46	229.46
2,565	2,585	431.99	411.99	390.99	369.99	348.99	328.99	307.99	286.99	267.99	250.99	232.99
2,585	2,605	436.52	415.52	394.52	374.52	353.52	332.52	311.52	291.52	271.52	254.52	236.52
2,605	2,625	440.05	419.05	399.05	378.05	357.05	336.05	316.05	295.05	275.05	258.05	240.05
2,625	2,645	444.58	423.58	402.58	381.58	361.58	340.58	319.58	298.58	278.58	261.58	243.58
2,645	2,665	448.11	427.11	406.11	386.11	365.11	344.11	323.11	303.11	282.11	265.11	247.11
2,665	2,685	451.64	431.64	410.64	389.64	368.64	348.64	327.64	306.64	285.64	268.64	250.64
2,685	2,705	456.17	435.17	414.17	394.17	373.17	352.17	331.17	311.17	290.17	272.17	254.17
2,705	2,725	459.70	438.70	418.70	397.70	376.70	355.70	335.70	314.70	293.70	275.70	257.70
2,725	2,745	464.23	443.23	422.23	401.23	381.23	360.23	339.23	318.23	298.23	279.23	261.23
2,745	2,765	467.76	446.76	425.76	405.76	384.76	363.76	342.76	322.76	301.76	282.76	264.76
2,765	2,785	471.29	451.29	430.29	409.29	388.29	368.29	347.29	326.29	305.29	286.29	268.29
2,785	2,805	475.82	454.82	433.82	413.82	392.82	371.82	350.82	330.82	309.82	289.82	271.82
2,805	2,825	479.35	458.35	438.35	417.35	396.35	375.35	355.35	334.35	313.35	293.35	275.35
2,825	2,845	483.88	462.88	441.88	420.88	400.88	379.88	358.88	337.88	317.88	296.88	278.88
2,845	2,865	487.41	466.41	445.41	425.41	404.41	383.41	362.41	342.41	321.41	300.41	282.41
2,865	2,885	490.94	470.94	449.94	428.94	407.94	387.94	366.94	345.94	324.94	304.94	285.94
2,885	2,905	495.47	474.47	453.47	433.47	412.47	391.47	370.47	350.47	329.47	308.47	289.47
2,905	2,925	499.00	478.00	458.00	437.00	416.00	395.00	375.00	354.00	333.00	312.00	293.00
2,925	2,945	503.53	482.53	461.53	440.53	420.53	399.53	378.53	357.53	337.53	316.53	296.53
2,945	2,965	507.06	486.06	465.06	445.06	424.06	403.06	382.06	362.06	341.06	320.06	300.06
2,965	2,985	510.59	490.59	469.59	448.59	427.59	407.59	386.59	365.59	344.59	324.59	303.59
2,985	3,005	515.12	494.12	473.12	453.12	432.12	411.12	390.12	370.12	349.12	328.12	307.12
3,005	3,025	518.65	497.65	477.65	456.65	435.65	414.65	394.65	373.65	352.65	331.65	311.65
3,025	3,045	523.18	502.18	481.18	460.18	440.18	419.18	398.18	377.18	357.18	336.18	315.18
3,045	3,065	526.71	505.71	484.71	464.71	443.71	422.71	401.71	381.71	360.71	339.71	318.71
3,065	3,085	530.24	510.24	489.24	468.24	447.24	427.24	406.24	385.24	364.24	344.24	323.24
3,085	3,105	534.77	513.77	492.77	472.77	451.77	430.77	409.77	389.77	368.77	347.77	326.77
3,105	3,125	538.30	517.30	497.30	476.30	455.30	434.30	414.30	393.30	372.30	351.30	331.30
3,125	3,145	542.83	521.83	500.83	479.83	459.83	438.83	417.83	396.83	376.83	355.83	334.83

3,145 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$305	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
305	325	$25.10	$24.10	$24.10	$24.10	$24.10	$24.10	$24.10	$24.10	$24.10	$24.10	$24.10
325	345	28.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
345	365	32.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
365	385	35.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
385	405	39.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
405	425	42.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
425	445	46.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
445	465	49.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
465	485	53.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
485	505	56.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
505	525	60.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
525	545	63.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
545	565	67.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46
565	585	70.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99
585	605	74.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52	45.52
605	645	79.81	47.81	47.81	47.81	47.81	47.81	47.81	47.81	47.81	47.81	47.81
645	685	86.87	51.87	50.87	50.87	50.87	50.87	50.87	50.87	50.87	50.87	50.87
685	725	93.93	58.93	53.93	53.93	53.93	53.93	53.93	53.93	53.93	53.93	53.93
725	765	100.99	65.99	56.99	56.99	56.99	56.99	56.99	56.99	56.99	56.99	56.99
765	805	108.05	73.05	60.05	60.05	60.05	60.05	60.05	60.05	60.05	60.05	60.05
805	845	115.11	80.11	63.11	63.11	63.11	63.11	63.11	63.11	63.11	63.11	63.11
845	885	122.17	87.17	66.17	66.17	66.17	66.17	66.17	66.17	66.17	66.17	66.17
885	925	129.23	94.23	69.23	69.23	69.23	69.23	69.23	69.23	69.23	69.23	69.23
925	965	136.29	101.29	72.29	72.29	72.29	72.29	72.29	72.29	72.29	72.29	72.29
965	1,005	143.35	108.35	75.35	75.35	75.35	75.35	75.35	75.35	75.35	75.35	75.35
1,005	1,045	150.41	115.41	81.41	78.41	78.41	78.41	78.41	78.41	78.41	78.41	78.41
1,045	1,085	157.47	122.47	88.47	81.47	81.47	81.47	81.47	81.47	81.47	81.47	81.47
1,085	1,125	164.53	129.53	95.53	84.53	84.53	84.53	84.53	84.53	84.53	84.53	84.53
1,125	1,165	172.59	136.59	102.59	87.59	87.59	87.59	87.59	87.59	87.59	87.59	87.59
1,165	1,205	179.65	143.65	109.65	90.65	90.65	90.65	90.65	90.65	90.65	90.65	90.65
1,205	1,245	187.71	150.71	116.71	93.71	93.71	93.71	93.71	93.71	93.71	93.71	93.71
1,245	1,285	195.77	157.77	123.77	96.77	96.77	96.77	96.77	96.77	96.77	96.77	96.77
1,285	1,325	203.83	164.83	130.83	99.83	99.83	99.83	99.83	99.83	99.83	99.83	99.83
1,325	1,365	211.89	171.89	137.89	102.89	102.89	102.89	102.89	102.89	102.89	102.89	102.89
1,365	1,405	218.95	178.95	144.95	109.95	105.95	105.95	105.95	105.95	105.95	105.95	105.95
1,405	1,445	227.01	186.01	152.01	117.01	109.01	109.01	109.01	109.01	109.01	109.01	109.01
1,445	1,485	235.07	193.07	159.07	124.07	112.07	112.07	112.07	112.07	112.07	112.07	112.07
1,485	1,525	243.13	201.13	166.13	131.13	115.13	115.13	115.13	115.13	115.13	115.13	115.13
1,525	1,565	251.19	209.19	173.19	138.19	118.19	118.19	118.19	118.19	118.19	118.19	118.19
1,565	1,605	258.25	217.25	180.25	145.25	121.25	121.25	121.25	121.25	121.25	121.25	121.25
1,605	1,645	266.31	225.31	187.31	152.31	124.31	124.31	124.31	124.31	124.31	124.31	124.31
1,645	1,685	274.37	232.37	194.37	159.37	127.37	127.37	127.37	127.37	127.37	127.37	127.37
1,685	1,725	282.43	240.43	201.43	166.43	131.43	130.43	130.43	130.43	130.43	130.43	130.43
1,725	1,765	290.49	248.49	208.49	173.49	138.49	133.49	133.49	133.49	133.49	133.49	133.49
1,765	1,805	297.55	256.55	215.55	180.55	145.55	136.55	136.55	136.55	136.55	136.55	136.55
1,805	1,845	305.61	264.61	222.61	187.61	152.61	139.61	139.61	139.61	139.61	139.61	139.61
1,845	1,885	313.67	271.67	230.67	194.67	159.67	142.67	142.67	142.67	142.67	142.67	142.67
1,885	1,925	321.73	279.73	238.73	201.73	166.73	145.73	145.73	145.73	145.73	145.73	145.73
1,925	1,965	329.79	287.79	246.79	208.79	173.79	148.79	148.79	148.79	148.79	148.79	148.79
1,965	2,005	336.85	295.85	253.85	215.85	180.85	151.85	151.85	151.85	151.85	151.85	151.85
2,005	2,045	344.91	303.91	261.91	222.91	187.91	154.91	154.91	154.91	154.91	154.91	154.91
2,045	2,085	352.97	310.97	269.97	229.97	194.97	160.97	157.97	157.97	157.97	157.97	157.97
2,085	2,125	361.03	319.03	278.03	237.03	202.03	168.03	161.03	161.03	161.03	161.03	161.03
2,125	2,165	369.09	327.09	286.09	244.09	209.09	175.09	164.09	164.09	164.09	164.09	164.09
2,165	2,205	376.15	335.15	293.15	252.15	216.15	182.15	167.15	167.15	167.15	167.15	167.15
2,205	2,245	384.21	343.21	301.21	260.21	223.21	189.21	170.21	170.21	170.21	170.21	170.21
2,245	2,285	392.27	350.27	309.27	267.27	230.27	196.27	173.27	173.27	173.27	173.27	173.27
2,285	2,325	400.33	358.33	317.33	275.33	237.33	203.33	176.33	176.33	176.33	176.33	176.33
2,325	2,365	408.39	366.39	325.39	283.39	244.39	210.39	179.39	179.39	179.39	179.39	179.39
2,365	2,405	415.45	374.45	332.45	291.45	251.45	217.45	182.45	182.45	182.45	182.45	182.45
2,405	2,445	423.51	382.51	340.51	299.51	258.51	224.51	189.51	185.51	185.51	185.51	185.51
2,445	2,485	431.57	389.57	348.57	306.57	265.57	231.57	196.57	188.57	188.57	188.57	188.57
2,485	2,525	439.63	397.63	356.63	314.63	273.63	238.63	203.63	191.63	191.63	191.63	191.63
2,525	2,565	447.69	405.69	364.69	322.69	281.69	245.69	210.69	194.69	194.69	194.69	194.69
2,565	2,605	454.75	413.75	371.75	330.75	288.75	252.75	217.75	197.75	197.75	197.75	197.75
2,605	2,645	462.81	421.81	379.81	338.81	296.81	259.81	224.81	200.81	200.81	200.81	200.81
2,645	2,685	470.87	428.87	387.87	345.87	304.87	266.87	231.87	203.87	203.87	203.87	203.87
2,685	2,725	478.93	436.93	395.93	353.93	312.93	273.93	238.93	206.93	206.93	206.93	206.93
2,725	2,765	486.99	444.99	403.99	361.99	320.99	280.99	245.99	211.99	209.99	209.99	209.99
2,765	2,805	494.05	453.05	411.05	370.05	328.05	288.05	253.05	219.05	213.05	213.05	213.05
2,805	2,845	502.11	461.11	419.11	378.11	336.11	295.11	260.11	226.11	216.11	216.11	216.11
2,845	2,885	510.17	468.17	427.17	385.17	344.17	302.17	267.17	233.17	219.17	219.17	219.17
2,885	2,925	518.23	476.23	435.23	393.23	352.23	310.23	274.23	240.23	222.23	222.23	222.23
2,925	2,965	526.29	484.29	443.29	401.29	360.29	318.29	281.29	247.29	225.29	225.29	225.29
2,965	3,005	533.35	492.35	450.35	409.35	367.35	326.35	288.35	254.35	228.35	228.35	228.35
3,005	3,045	541.41	500.41	458.41	417.41	375.41	334.41	295.41	261.41	231.41	231.41	231.41
3,045	3,085	549.47	507.47	466.47	424.47	383.47	341.47	302.47	268.47	234.47	234.47	234.47
3,085	3,125	557.53	515.53	474.53	432.53	391.53	349.53	309.53	275.53	240.53	237.53	237.53
3,125	3,165	565.59	523.59	482.59	440.59	399.59	357.59	316.59	282.59	247.59	240.59	240.59
3,165	3,205	572.65	531.65	489.65	448.65	406.65	365.65	323.65	289.65	254.65	243.65	243.65
3,205	3,245	580.71	539.71	497.71	456.71	414.71	373.71	331.71	296.71	261.71	246.71	246.71
3,245	3,285	588.77	546.77	505.77	463.77	422.77	380.77	339.77	303.77	268.77	249.77	249.77
3,285	3,325	596.83	554.83	513.83	471.83	430.83	388.83	347.83	310.83	275.83	252.83	252.83
3,325	3,365	604.89	562.89	521.89	479.89	438.89	396.89	355.89	317.89	282.89	255.89	255.89
3,365	3,405	611.95	570.95	528.95	487.95	445.95	404.95	362.95	324.95	289.95	258.95	258.95
3,405	3,445	620.01	579.01	537.01	496.01	454.01	413.01	371.01	332.01	297.01	262.01	262.01
3,445	3,485	628.07	586.07	545.07	503.07	462.07	420.07	379.07	339.07	304.07	269.07	265.07
3,485	3,525	636.13	594.13	553.13	511.13	470.13	428.13	387.13	346.13	311.13	276.13	268.13
3,525	3,565	645.19	602.19	561.19	519.19	478.19	436.19	395.19	353.19	318.19	283.19	271.19
3,565	3,605	656.25	610.25	568.25	527.25	485.25	444.25	402.25	361.25	325.25	290.25	274.25
3,605	3,645	668.31	618.31	576.31	535.31	493.31	452.31	410.31	369.31	332.31	297.31	277.31
3,645	3,685	680.37	625.37	584.37	542.37	501.37	459.37	418.37	376.37	339.37	304.37	280.37
3,685	3,725	692.43	633.43	592.43	550.43	509.43	467.43	426.43	384.43	346.43	311.43	283.43
3,725	3,765	704.49	641.49	600.49	558.49	517.49	475.49	434.49	392.49	353.49	318.49	286.49
3,765	3,805	715.55	649.55	607.55	566.55	524.55	483.55	441.55	400.55	360.55	325.55	291.55
3,805	3,845	727.61	657.61	615.61	574.61	532.61	491.61	449.61	408.61	367.61	332.61	298.61
3,845	3,885	739.67	664.67	623.67	581.67	540.67	498.67	457.67	415.67	374.67	339.67	305.67
3,885	3,925	751.73	675.73	631.73	589.73	548.73	506.73	465.73	423.73	382.73	346.73	312.73
3,925	3,965	763.79	687.79	639.79	597.79	556.79	514.79	473.79	431.79	390.79	353.79	319.79
3,965	4,005	774.85	698.85	646.85	605.85	563.85	522.85	480.85	439.85	397.85	360.85	326.85
4,005	4,045	786.91	710.91	654.91	613.91	571.91	530.91	488.91	447.91	405.91	367.91	333.91
4,045	4,085	798.97	722.97	662.97	620.97	579.97	537.97	496.97	454.97	413.97	374.97	340.97
4,085	4,125	811.03	735.03	671.03	629.03	588.03	546.03	505.03	463.03	422.03	382.03	348.03
4,125	4,165	823.09	747.09	679.09	637.09	596.09	554.09	513.09	471.09	430.09	389.09	355.09
4,165	4,205	834.15	758.15	686.15	645.15	603.15	562.15	520.15	479.15	437.15	396.15	362.15
4,205	4,245	846.21	770.21	694.21	653.21	611.21	570.21	528.21	487.21	445.21	404.21	369.21
4,245	4,285	858.27	782.27	706.27	660.27	619.27	577.27	536.27	494.27	453.27	411.27	376.27
4,285	4,325	870.33	794.33	718.33	668.33	627.33	585.33	544.33	502.33	461.33	419.33	383.33
4,325	4,365	882.39	806.39	730.39	676.39	635.39	593.39	552.39	510.39	469.39	427.39	390.39
4,365	4,405	893.45	817.45	741.45	684.45	642.45	601.45	559.45	518.45	476.45	435.45	397.45
4,405	4,445	905.51	829.51	753.51	692.51	650.51	609.51	567.51	526.51	484.51	443.51	404.51
4,445	4,485	917.57	841.57	765.57	699.57	658.57	616.57	575.57	533.57	492.57	450.57	411.57
4,485	4,525	929.63	853.63	777.63	707.63	666.63	624.63	583.63	541.63	500.63	458.63	418.63
4,525	4,565	941.69	865.69	789.69	715.69	674.69	632.69	591.69	549.69	508.69	466.69	425.69
4,565	4,605	952.75	876.75	800.75	724.75	681.75	640.75	598.75	557.75	515.75	474.75	432.75
4,605	4,645	964.81	888.81	812.81	736.81	689.81	648.81	606.81	565.81	523.81	482.81	440.81
4,645	4,685	976.87	900.87	824.87	748.87	697.87	655.87	614.87	572.87	531.87	489.87	448.87
4,685	4,725	988.93	912.93	836.93	760.93	705.93	663.93	622.93	580.93	539.93	497.93	456.93
4,725	4,765	1,000.99	924.99	848.99	771.99	713.99	671.99	630.99	588.99	547.99	505.99	464.99
4,765	4,805	1,012.05	936.05	860.05	784.05	721.05	680.05	638.05	597.05	555.05	514.05	472.05
4,805	4,845	1,024.11	948.11	872.11	796.11	729.11	688.11	646.11	605.11	563.11	522.11	480.11
4,845	4,885	1,036.17	960.17	884.17	808.17	737.17	695.17	654.17	612.17	571.17	529.17	488.17
4,885	4,925	1,048.23	972.23	896.23	820.23	745.23	703.23	662.23	620.23	579.23	537.23	496.23
4,925	4,965	1,060.29	984.29	908.29	831.29	755.29	711.29	670.29	628.29	587.29	545.29	504.29
4,965	5,005	1,071.35	995.35	919.35	843.35	767.35	719.35	677.35	636.35	594.35	553.35	511.35
5,005	5,045	1,083.41	1,007.41	931.41	855.41	779.41	727.41	685.41	644.41	602.41	561.41	519.41
5,045	5,085	1,095.47	1,019.47	943.47	867.47	791.47	734.47	693.47	651.47	610.47	568.47	527.47
5,085	5,125	1,107.53	1,031.53	955.53	879.53	803.53	742.53	701.53	659.53	618.53	576.53	535.53
5,125	5,165	1,119.59	1,043.59	967.59	890.59	814.59	750.59	709.59	667.59	626.59	584.59	543.59
5,165	5,205	1,130.65	1,054.65	978.65	902.65	826.65	758.65	716.65	675.65	633.65	592.65	550.65
5,205	5,245	1,142.71	1,066.71	990.71	914.71	838.71	766.71	724.71	683.71	641.71	600.71	558.71
5,245	5,285	1,154.77	1,078.77	1,002.77	926.77	850.77	774.77	732.77	690.77	649.77	607.77	566.77
5,285	5,325	1,166.83	1,090.83	1,014.83	938.83	862.83	785.83	740.83	698.83	657.83	615.83	574.83
5,325	5,365	1,178.89	1,102.89	1,026.89	949.89	873.89	797.89	748.89	706.89	665.89	623.89	582.89

5,365 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$950	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
950	990	$75.21	$74.21	$74.21	$74.21	$74.21	$74.21	$74.21	$74.21	$74.21	$74.21	$74.21
990	1,030	82.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27
1,030	1,070	89.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33
1,070	1,110	96.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39
1,110	1,150	103.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45
1,150	1,190	110.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51
1,190	1,230	117.57	92.57	92.57	92.57	92.57	92.57	92.57	92.57	92.57	92.57	92.57
1,230	1,270	124.63	95.63	95.63	95.63	95.63	95.63	95.63	95.63	95.63	95.63	95.63
1,270	1,310	131.69	98.69	98.69	98.69	98.69	98.69	98.69	98.69	98.69	98.69	98.69
1,310	1,350	138.75	103.75	101.75	101.75	101.75	101.75	101.75	101.75	101.75	101.75	101.75
1,350	1,390	145.81	110.81	104.81	104.81	104.81	104.81	104.81	104.81	104.81	104.81	104.81
1,390	1,430	152.87	117.87	107.87	107.87	107.87	107.87	107.87	107.87	107.87	107.87	107.87
1,430	1,470	159.93	124.93	110.93	110.93	110.93	110.93	110.93	110.93	110.93	110.93	110.93
1,470	1,510	166.99	131.99	113.99	113.99	113.99	113.99	113.99	113.99	113.99	113.99	113.99
1,510	1,550	174.05	139.05	117.05	117.05	117.05	117.05	117.05	117.05	117.05	117.05	117.05
1,550	1,590	181.11	146.11	120.11	120.11	120.11	120.11	120.11	120.11	120.11	120.11	120.11
1,590	1,630	188.17	153.17	123.17	123.17	123.17	123.17	123.17	123.17	123.17	123.17	123.17
1,630	1,670	195.23	160.23	126.23	126.23	126.23	126.23	126.23	126.23	126.23	126.23	126.23
1,670	1,710	202.29	167.29	133.29	129.29	129.29	129.29	129.29	129.29	129.29	129.29	129.29
1,710	1,750	209.35	174.35	140.35	132.35	132.35	132.35	132.35	132.35	132.35	132.35	132.35
1,750	1,790	216.41	181.41	147.41	135.41	135.41	135.41	135.41	135.41	135.41	135.41	135.41
1,790	1,830	223.47	188.47	154.47	138.47	138.47	138.47	138.47	138.47	138.47	138.47	138.47
1,830	1,870	230.53	195.53	161.53	141.53	141.53	141.53	141.53	141.53	141.53	141.53	141.53
1,870	1,910	237.59	202.59	168.59	144.59	144.59	144.59	144.59	144.59	144.59	144.59	144.59
1,910	1,950	244.65	209.65	175.65	147.65	147.65	147.65	147.65	147.65	147.65	147.65	147.65
1,950	1,990	251.71	216.71	182.71	150.71	150.71	150.71	150.71	150.71	150.71	150.71	150.71
1,990	2,030	258.77	223.77	189.77	154.77	153.77	153.77	153.77	153.77	153.77	153.77	153.77
2,030	2,070	265.83	230.83	196.83	161.83	156.83	156.83	156.83	156.83	156.83	156.83	156.83
2,070	2,110	272.89	237.89	203.89	168.89	159.89	159.89	159.89	159.89	159.89	159.89	159.89
2,110	2,150	279.95	244.95	210.95	175.95	162.95	162.95	162.95	162.95	162.95	162.95	162.95
2,150	2,190	287.01	252.01	218.01	183.01	166.01	166.01	166.01	166.01	166.01	166.01	166.01
2,190	2,230	294.07	259.07	225.07	190.07	169.07	169.07	169.07	169.07	169.07	169.07	169.07
2,230	2,270	301.13	266.13	232.13	197.13	172.13	172.13	172.13	172.13	172.13	172.13	172.13
2,270	2,310	308.19	273.19	239.19	204.19	175.19	175.19	175.19	175.19	175.19	175.19	175.19
2,310	2,350	315.25	280.25	246.25	211.25	178.25	178.25	178.25	178.25	178.25	178.25	178.25
2,350	2,390	322.31	287.31	253.31	218.31	183.31	181.31	181.31	181.31	181.31	181.31	181.31
2,390	2,430	329.37	294.37	260.37	225.37	190.37	184.37	184.37	184.37	184.37	184.37	184.37
2,430	2,470	336.43	301.43	267.43	232.43	197.43	187.43	187.43	187.43	187.43	187.43	187.43
2,470	2,510	343.49	308.49	274.49	239.49	204.49	190.49	190.49	190.49	190.49	190.49	190.49
2,510	2,550	350.55	315.55	281.55	246.55	211.55	193.55	193.55	193.55	193.55	193.55	193.55
2,550	2,590	357.61	322.61	288.61	253.61	218.61	196.61	196.61	196.61	196.61	196.61	196.61
2,590	2,630	365.67	329.67	295.67	260.67	225.67	199.67	199.67	199.67	199.67	199.67	199.67
2,630	2,670	373.73	336.73	302.73	267.73	232.73	202.73	202.73	202.73	202.73	202.73	202.73
2,670	2,710	381.79	343.79	309.79	274.79	239.79	205.79	205.79	205.79	205.79	205.79	205.79
2,710	2,750	388.85	350.85	316.85	281.85	246.85	212.85	208.85	208.85	208.85	208.85	208.85
2,750	2,790	396.91	357.91	323.91	288.91	253.91	219.91	211.91	211.91	211.91	211.91	211.91
2,790	2,830	404.97	364.97	330.97	295.97	260.97	226.97	214.97	214.97	214.97	214.97	214.97
2,830	2,870	413.03	372.03	338.03	303.03	268.03	234.03	218.03	218.03	218.03	218.03	218.03
2,870	2,910	421.09	379.09	345.09	310.09	275.09	241.09	221.09	221.09	221.09	221.09	221.09
2,910	2,950	428.15	387.15	352.15	317.15	282.15	248.15	224.15	224.15	224.15	224.15	224.15
2,950	2,990	436.21	395.21	359.21	324.21	289.21	255.21	227.21	227.21	227.21	227.21	227.21
2,990	3,030	444.27	402.27	366.27	331.27	296.27	262.27	230.27	230.27	230.27	230.27	230.27
3,030	3,070	452.33	410.33	373.33	338.33	303.33	269.33	234.33	233.33	233.33	233.33	233.33
3,070	3,110	460.39	418.39	380.39	345.39	310.39	276.39	241.39	236.39	236.39	236.39	236.39
3,110	3,150	467.45	426.45	387.45	352.45	317.45	283.45	248.45	239.45	239.45	239.45	239.45
3,150	3,190	475.51	434.51	394.51	359.51	324.51	290.51	255.51	242.51	242.51	242.51	242.51
3,190	3,230	483.57	441.57	401.57	366.57	331.57	297.57	262.57	245.57	245.57	245.57	245.57
3,230	3,270	491.63	449.63	408.63	373.63	338.63	304.63	269.63	248.63	248.63	248.63	248.63
3,270	3,310	499.69	457.69	416.69	380.69	345.69	311.69	276.69	251.69	251.69	251.69	251.69
3,310	3,350	506.75	465.75	423.75	387.75	352.75	318.75	283.75	254.75	254.75	254.75	254.75
3,350	3,390	514.81	473.81	431.81	394.81	359.81	325.81	290.81	257.81	257.81	257.81	257.81
3,390	3,430	522.87	480.87	439.87	401.87	366.87	332.87	297.87	263.87	260.87	260.87	260.87
3,430	3,470	530.93	488.93	447.93	408.93	373.93	339.93	304.93	270.93	263.93	263.93	263.93
3,470	3,510	538.99	496.99	455.99	415.99	380.99	346.99	311.99	277.99	266.99	266.99	266.99
3,510	3,550	546.05	505.05	463.05	423.05	388.05	354.05	319.05	285.05	270.05	270.05	270.05
3,550	3,590	554.11	513.11	471.11	430.11	395.11	361.11	326.11	292.11	273.11	273.11	273.11
3,590	3,630	562.17	520.17	479.17	437.17	402.17	368.17	333.17	299.17	276.17	276.17	276.17
3,630	3,670	570.23	528.23	487.23	445.23	409.23	375.23	340.23	306.23	279.23	279.23	279.23
3,670	3,710	578.29	536.29	495.29	453.29	416.29	382.29	347.29	313.29	282.29	282.29	282.29
3,710	3,750	585.35	544.35	502.35	461.35	423.35	389.35	354.35	320.35	285.35	285.35	285.35
3,750	3,790	593.41	552.41	510.41	469.41	430.41	396.41	361.41	327.41	292.41	288.41	288.41
3,790	3,830	601.47	559.47	518.47	476.47	437.47	403.47	368.47	334.47	299.47	291.47	291.47
3,830	3,870	609.53	567.53	526.53	484.53	444.53	410.53	375.53	341.53	306.53	294.53	294.53
3,870	3,910	617.59	575.59	534.59	492.59	451.59	417.59	382.59	348.59	313.59	297.59	297.59
3,910	3,950	624.65	583.65	541.65	500.65	458.65	424.65	389.65	355.65	320.65	300.65	300.65
3,950	3,990	632.71	591.71	549.71	508.71	466.71	431.71	396.71	362.71	327.71	303.71	303.71
3,990	4,030	640.77	598.77	557.77	515.77	474.77	438.77	403.77	369.77	334.77	306.77	306.77
4,030	4,070	648.83	606.83	565.83	523.83	482.83	445.83	410.83	376.83	341.83	309.83	309.83
4,070	4,110	656.89	614.89	573.89	531.89	490.89	452.89	417.89	383.89	348.89	314.89	312.89
4,110	4,150	663.95	622.95	580.95	539.95	497.95	459.95	424.95	390.95	355.95	321.95	315.95
4,150	4,190	672.01	631.01	589.01	548.01	506.01	467.01	432.01	398.01	363.01	329.01	319.01
4,190	4,230	680.07	638.07	597.07	555.07	514.07	474.07	439.07	405.07	370.07	336.07	322.07
4,230	4,270	688.13	646.13	605.13	563.13	522.13	481.13	446.13	412.13	377.13	343.13	325.13
4,270	4,310	696.19	654.19	613.19	571.19	530.19	488.19	453.19	419.19	384.19	350.19	328.19
4,310	4,350	703.25	662.25	620.25	579.25	537.25	496.25	460.25	426.25	391.25	357.25	331.25
4,350	4,390	711.31	670.31	628.31	587.31	545.31	504.31	467.31	433.31	398.31	364.31	334.31
4,390	4,430	719.37	677.37	636.37	594.37	553.37	511.37	474.37	440.37	405.37	371.37	337.37
4,430	4,470	727.43	685.43	644.43	602.43	561.43	519.43	481.43	447.43	412.43	378.43	343.43
4,470	4,510	735.49	693.49	652.49	610.49	569.49	527.49	488.49	454.49	419.49	385.49	350.49
4,510	4,550	742.55	701.55	659.55	618.55	576.55	535.55	495.55	461.55	426.55	392.55	357.55
4,550	4,590	750.61	709.61	667.61	626.61	584.61	543.61	502.61	468.61	433.61	399.61	364.61
4,590	4,630	758.67	716.67	675.67	633.67	592.67	550.67	509.67	475.67	440.67	406.67	371.67
4,630	4,670	766.73	724.73	683.73	641.73	600.73	558.73	517.73	482.73	447.73	413.73	378.73
4,670	4,710	774.79	732.79	691.79	649.79	608.79	566.79	525.79	489.79	454.79	420.79	385.79
4,710	4,750	781.85	740.85	698.85	657.85	615.85	574.85	532.85	496.85	461.85	427.85	392.85
4,750	4,790	789.91	748.91	706.91	665.91	623.91	582.91	540.91	503.91	468.91	434.91	399.91
4,790	4,830	797.97	755.97	714.97	672.97	631.97	589.97	548.97	510.97	475.97	441.97	406.97
4,830	4,870	806.03	764.03	723.03	681.03	640.03	598.03	557.03	518.03	483.03	449.03	414.03
4,870	4,910	814.09	772.09	731.09	689.09	648.09	606.09	565.09	525.09	490.09	456.09	421.09
4,910	4,950	821.15	780.15	738.15	697.15	655.15	614.15	572.15	532.15	497.15	463.15	428.15
4,950	4,990	829.21	788.21	746.21	705.21	663.21	622.21	580.21	539.21	504.21	470.21	435.21
4,990	5,030	837.27	795.27	754.27	712.27	671.27	629.27	588.27	546.27	511.27	477.27	442.27
5,030	5,070	845.33	803.33	762.33	720.33	679.33	637.33	596.33	554.33	518.33	484.33	449.33
5,070	5,110	853.39	811.39	770.39	728.39	687.39	645.39	604.39	562.39	525.39	491.39	456.39
5,110	5,150	860.45	819.45	777.45	736.45	694.45	653.45	611.45	570.45	532.45	498.45	463.45
5,150	5,190	868.51	827.51	785.51	744.51	702.51	661.51	619.51	578.51	539.51	505.51	470.51
5,190	5,230	876.57	834.57	793.57	751.57	710.57	668.57	627.57	585.57	546.57	512.57	477.57
5,230	5,270	884.63	842.63	801.63	759.63	718.63	676.63	635.63	593.63	553.63	519.63	484.63
5,270	5,310	892.69	850.69	809.69	767.69	726.69	684.69	643.69	601.69	560.69	526.69	491.69
5,310	5,350	899.75	858.75	816.75	775.75	733.75	692.75	650.75	609.75	567.75	533.75	498.75
5,350	5,390	907.81	866.81	824.81	783.81	741.81	700.81	658.81	617.81	575.81	540.81	505.81
5,390	5,430	915.87	873.87	832.87	790.87	749.87	707.87	666.87	624.87	583.87	547.87	512.87
5,430	5,470	923.93	881.93	840.93	798.93	757.93	715.93	674.93	632.93	591.93	554.93	519.93
5,470	5,510	931.99	889.99	848.99	806.99	765.99	723.99	682.99	640.99	599.99	561.99	526.99
5,510	5,550	939.05	898.05	856.05	815.05	773.05	732.05	690.05	649.05	607.05	569.05	534.05
5,550	5,590	947.11	906.11	864.11	823.11	781.11	740.11	698.11	657.11	615.11	576.11	541.11
5,590	5,630	955.17	913.17	872.17	830.17	789.17	747.17	706.17	664.17	623.17	583.17	548.17
5,630	5,670	963.23	921.23	880.23	838.23	797.23	755.23	714.23	672.23	631.23	590.23	555.23
5,670	5,710	971.29	929.29	888.29	846.29	805.29	763.29	722.29	680.29	639.29	597.29	562.29
5,710	5,750	978.35	937.35	895.35	854.35	812.35	771.35	729.35	688.35	646.35	605.35	569.35
5,750	5,790	986.41	945.41	903.41	862.41	820.41	779.41	737.41	696.41	654.41	613.41	576.41
5,790	5,830	994.47	952.47	911.47	869.47	828.47	786.47	745.47	703.47	662.47	620.47	583.47
5,830	5,870	1,002.53	960.53	919.53	877.53	836.53	794.53	753.53	711.53	670.53	628.53	590.53
5,870	5,910	1,010.59	968.59	927.59	885.59	844.59	802.59	761.59	719.59	678.59	636.59	597.59
5,910	5,950	1,017.65	976.65	934.65	893.65	851.65	810.65	768.65	727.65	685.65	644.65	604.65
5,950	5,990	1,025.71	984.71	942.71	901.71	859.71	818.71	776.71	735.71	693.71	652.71	611.71
5,990	6,030	1,033.77	991.77	950.77	908.77	867.77	825.77	784.77	742.77	701.77	659.77	618.77
6,030	6,070	1,041.83	999.83	958.83	916.83	875.83	833.83	792.83	750.83	709.83	667.83	626.83
6,070	6,110	1,049.89	1,007.89	966.89	924.89	883.89	841.89	800.89	758.89	717.89	675.89	634.89
6,110	6,150	1,056.95	1,015.95	973.95	932.95	890.95	849.95	807.95	766.95	724.95	683.95	641.95
6,150	6,190	1,065.01	1,024.01	982.01	941.01	899.01	858.01	816.01	775.01	733.01	692.01	650.01
6,190	6,230	1,073.07	1,031.07	990.07	948.07	907.07	865.07	824.07	782.07	741.07	699.07	658.07
6,230	6,270	1,081.13	1,039.13	998.13	956.13	915.13	873.13	832.13	790.13	749.13	707.13	666.13
6,270	6,310	1,089.19	1,047.19	1,006.19	964.19	923.19	881.19	840.19	798.19	757.19	715.19	674.19

6,310 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$18	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
18	21	$2.49	$1.49	$1.49	$1.49	$1.49	$1.49	$1.49	$1.49	$1.49	$1.49	$1.49
21	24	2.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72
24	27	2.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95
27	30	3.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18
30	33	4.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41
33	36	4.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64
36	39	4.87	3.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87
39	42	6.10	4.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10
42	45	6.33	4.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33
45	48	6.56	5.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56
48	51	7.79	5.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79
51	54	8.02	6.02	5.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02
54	57	8.25	7.25	5.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25
57	60	9.48	7.48	5.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48
60	63	9.70	7.70	6.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70
63	66	9.93	7.93	6.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93
66	69	11.16	9.16	7.16	6.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
69	72	11.39	9.39	7.39	6.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39
72	75	11.62	9.62	8.62	6.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62
75	78	12.85	10.85	8.85	6.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85
78	81	13.08	11.08	9.08	8.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08
81	84	13.31	12.31	10.31	8.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
84	87	14.54	12.54	10.54	8.54	7.54	6.54	6.54	6.54	6.54	6.54	6.54
87	90	14.77	12.77	10.77	9.77	7.77	6.77	6.77	6.77	6.77	6.77	6.77
90	93	16.00	14.00	12.00	10.00	8.00	7.00	7.00	7.00	7.00	7.00	7.00
93	96	16.23	14.23	12.23	10.23	9.23	7.23	7.23	7.23	7.23	7.23	7.23
96	99	16.46	14.46	12.46	11.46	9.46	7.46	7.46	7.46	7.46	7.46	7.46
99	102	17.69	15.69	13.69	11.69	9.69	8.69	7.69	7.69	7.69	7.69	7.69
102	105	17.92	15.92	13.92	11.92	10.92	8.92	7.92	7.92	7.92	7.92	7.92
105	108	18.15	16.15	15.15	13.15	11.15	9.15	8.15	8.15	8.15	8.15	8.15
108	111	19.38	17.38	15.38	13.38	11.38	10.38	8.38	8.38	8.38	8.38	8.38
111	114	19.61	17.61	15.61	13.61	11.61	10.61	8.61	8.61	8.61	8.61	8.61
114	117	19.84	18.84	16.84	14.84	12.84	10.84	9.84	8.84	8.84	8.84	8.84
117	120	21.07	19.07	17.07	15.07	13.07	11.07	10.07	9.07	9.07	9.07	9.07
120	123	21.29	19.29	17.29	15.29	13.29	12.29	10.29	9.29	9.29	9.29	9.29
123	126	21.52	20.52	18.52	16.52	14.52	12.52	10.52	9.52	9.52	9.52	9.52
126	129	22.75	20.75	18.75	16.75	14.75	12.75	11.75	9.75	9.75	9.75	9.75
129	132	22.98	20.98	18.98	16.98	15.98	13.98	11.98	9.98	9.98	9.98	9.98
132	135	24.21	22.21	20.21	18.21	16.21	14.21	12.21	11.21	10.21	10.21	10.21
135	138	24.44	22.44	20.44	18.44	16.44	14.44	13.44	11.44	10.44	10.44	10.44
138	141	24.67	22.67	20.67	19.67	17.67	15.67	13.67	11.67	10.67	10.67	10.67
141	144	25.90	23.90	21.90	19.90	17.90	15.90	13.90	12.90	10.90	10.90	10.90
144	147	26.13	24.13	22.13	20.13	18.13	16.13	15.13	13.13	11.13	11.13	11.13
147	150	26.36	24.36	23.36	21.36	19.36	17.36	15.36	13.36	12.36	11.36	11.36
150	153	27.59	25.59	23.59	21.59	19.59	17.59	15.59	14.59	12.59	11.59	11.59
153	156	27.82	25.82	23.82	21.82	19.82	18.82	16.82	14.82	12.82	11.82	11.82
156	159	28.05	27.05	25.05	23.05	21.05	19.05	17.05	15.05	14.05	12.05	12.05
159	162	29.28	27.28	25.28	23.28	21.28	19.28	17.28	15.28	14.28	12.28	12.28
162	165	29.51	27.51	25.51	23.51	22.51	20.51	18.51	16.51	14.51	13.51	12.51
165	168	30.74	28.74	26.74	24.74	22.74	20.74	18.74	16.74	14.74	13.74	12.74
168	171	31.97	28.97	26.97	24.97	22.97	20.97	18.97	16.97	15.97	13.97	12.97
171	174	32.20	29.20	27.20	26.20	24.20	22.20	20.20	18.20	16.20	14.20	13.20
174	177	33.43	30.43	28.43	26.43	24.43	22.43	20.43	18.43	16.43	15.43	13.43
177	180	34.66	30.66	28.66	26.66	24.66	22.66	20.66	19.66	17.66	15.66	13.66
180	183	34.88	31.88	29.88	27.88	25.88	23.88	21.88	19.88	17.88	15.88	14.88
183	186	36.11	32.11	30.11	28.11	26.11	24.11	22.11	20.11	18.11	17.11	15.11
186	189	37.34	33.34	30.34	28.34	26.34	24.34	23.34	21.34	19.34	17.34	15.34
189	192	37.57	34.57	31.57	29.57	27.57	25.57	23.57	21.57	19.57	17.57	16.57
192	195	38.80	34.80	31.80	29.80	27.80	25.80	23.80	21.80	19.80	18.80	16.80
195	198	39.03	36.03	32.03	30.03	28.03	27.03	25.03	23.03	21.03	19.03	17.03
198	201	40.26	37.26	33.26	31.26	29.26	27.26	25.26	23.26	21.26	19.26	18.26
201	204	41.49	37.49	34.49	31.49	29.49	27.49	25.49	23.49	22.49	20.49	18.49
204	207	41.72	38.72	34.72	31.72	30.72	28.72	26.72	24.72	22.72	20.72	18.72
207	210	42.95	39.95	35.95	32.95	30.95	28.95	26.95	24.95	22.95	20.95	18.95
210	213	44.18	40.18	37.18	33.18	31.18	29.18	27.18	26.18	24.18	22.18	20.18
213	216	44.41	41.41	37.41	34.41	32.41	30.41	28.41	26.41	24.41	22.41	20.41
216	219	45.64	42.64	38.64	35.64	32.64	30.64	28.64	26.64	24.64	22.64	21.64
219	222	46.87	42.87	39.87	35.87	32.87	30.87	29.87	27.87	25.87	23.87	21.87
222	225	47.10	44.10	40.10	37.10	34.10	32.10	30.10	28.10	26.10	24.10	22.10
225	228	48.33	45.33	41.33	38.33	34.33	32.33	30.33	28.33	26.33	25.33	23.33
228	231	49.56	45.56	42.56	38.56	35.56	33.56	31.56	29.56	27.56	25.56	23.56
231	234	49.79	46.79	42.79	39.79	35.79	33.79	31.79	29.79	27.79	25.79	23.79
234	237	51.02	48.02	44.02	41.02	37.02	34.02	32.02	30.02	28.02	27.02	25.02
237	240	52.25	48.25	45.25	41.25	38.25	35.25	33.25	31.25	29.25	27.25	25.25
240	243	52.47	49.47	45.47	42.47	38.47	35.47	33.47	31.47	29.47	27.47	25.47
243	246	53.70	50.70	46.70	43.70	39.70	35.70	33.70	31.70	30.70	28.70	26.70
246	249	54.93	50.93	47.93	43.93	40.93	36.93	34.93	32.93	30.93	28.93	26.93
249	252	55.16	52.16	48.16	45.16	41.16	38.16	35.16	33.16	31.16	29.16	27.16
252	255	56.39	53.39	49.39	45.39	42.39	38.39	35.39	34.39	32.39	30.39	28.39
255	258	57.62	53.62	50.62	46.62	43.62	39.62	36.62	34.62	32.62	30.62	28.62
258	261	57.85	54.85	50.85	47.85	43.85	40.85	36.85	34.85	32.85	30.85	29.85
261	264	59.08	55.08	52.08	48.08	45.08	41.08	38.08	36.08	34.08	32.08	30.08
264	267	60.31	56.31	53.31	49.31	46.31	42.31	39.31	36.31	34.31	32.31	30.31
267	270	60.54	57.54	53.54	50.54	46.54	43.54	39.54	36.54	34.54	33.54	31.54
270	273	61.77	57.77	54.77	50.77	47.77	43.77	40.77	37.77	35.77	33.77	31.77
273	276	63.00	59.00	56.00	52.00	49.00	45.00	42.00	38.00	36.00	34.00	32.00
276	279	63.23	60.23	56.23	53.23	49.23	46.23	42.23	39.23	37.23	35.23	33.23
279	282	64.46	60.46	57.46	53.46	50.46	46.46	43.46	39.46	37.46	35.46	33.46
282	285	65.69	61.69	58.69	54.69	51.69	47.69	44.69	40.69	37.69	35.69	33.69
285	288	65.92	62.92	58.92	55.92	51.92	48.92	44.92	41.92	38.92	36.92	34.92
288	291	67.15	63.15	60.15	56.15	53.15	49.15	46.15	42.15	39.15	37.15	35.15
291	294	68.38	64.38	61.38	57.38	54.38	50.38	47.38	43.38	40.38	37.38	36.38
294	297	68.61	65.61	61.61	58.61	54.61	51.61	47.61	44.61	40.61	38.61	36.61
297	300	69.84	65.84	62.84	58.84	55.84	51.84	48.84	44.84	41.84	38.84	36.84
300	303	71.06	67.06	64.06	60.06	57.06	53.06	50.06	46.06	42.06	40.06	38.06
303	306	71.29	68.29	64.29	61.29	57.29	54.29	50.29	47.29	43.29	40.29	38.29
306	309	72.52	68.52	65.52	61.52	58.52	54.52	51.52	47.52	44.52	40.52	38.52
309	312	73.75	69.75	66.75	62.75	59.75	55.75	51.75	48.75	44.75	41.75	39.75
312	315	73.98	70.98	66.98	63.98	59.98	56.98	52.98	49.98	45.98	42.98	39.98
315	318	75.21	71.21	68.21	64.21	61.21	57.21	54.21	50.21	47.21	43.21	40.21
318	321	76.44	72.44	69.44	65.44	61.44	58.44	54.44	51.44	47.44	44.44	41.44
321	324	76.67	73.67	69.67	66.67	62.67	59.67	55.67	52.67	48.67	45.67	41.67
324	327	77.90	73.90	70.90	66.90	63.90	59.90	56.90	52.90	49.90	45.90	42.90
327	330	79.13	75.13	71.13	68.13	64.13	61.13	57.13	54.13	50.13	47.13	43.13
330	333	79.36	76.36	72.36	69.36	65.36	62.36	58.36	55.36	51.36	48.36	44.36
333	336	80.59	76.59	73.59	69.59	66.59	62.59	59.59	55.59	52.59	48.59	45.59
336	339	81.82	77.82	73.82	70.82	66.82	63.82	59.82	56.82	52.82	49.82	45.82
339	341	82.01	79.01	75.01	72.01	68.01	64.01	61.01	57.01	54.01	50.01	47.01
341	343	83.16	79.16	75.16	72.16	68.16	65.16	61.16	58.16	54.16	51.16	47.16
343	345	83.32	79.32	76.32	72.32	69.32	65.32	62.32	58.32	55.32	51.32	48.32
345	347	84.47	80.47	76.47	73.47	69.47	66.47	62.47	59.47	55.47	52.47	48.47
347	349	84.62	80.62	77.62	73.62	70.62	66.62	63.62	59.62	56.62	52.62	49.62
349	351	85.78	81.78	77.78	74.78	70.78	67.78	63.78	60.78	56.78	53.78	49.78
351	353	85.93	81.93	78.93	74.93	71.93	67.93	64.93	60.93	57.93	53.93	50.93
353	355	87.08	83.08	79.08	76.08	72.08	69.08	65.08	62.08	58.08	55.08	51.08
355	357	87.23	83.23	80.23	76.23	73.23	69.23	66.23	62.23	58.23	55.23	51.23
357	359	88.39	84.39	80.39	76.39	73.39	69.39	66.39	62.39	59.39	55.39	52.39
359	361	88.54	84.54	80.54	77.54	73.54	70.54	66.54	63.54	59.54	56.54	52.54
361	363	89.69	85.69	81.69	77.69	74.69	70.69	67.69	63.69	60.69	56.69	53.69
363	365	89.85	85.85	81.85	78.85	74.85	71.85	67.85	64.85	60.85	57.85	53.85
365	367	90.00	87.00	83.00	79.00	76.00	72.00	69.00	65.00	62.00	58.00	55.00
367	369	91.15	87.15	83.15	80.15	76.15	73.15	69.15	66.15	62.15	59.15	55.15
369	371	91.31	88.31	84.31	80.31	77.31	73.31	70.31	66.31	63.31	59.31	56.31
371	373	92.46	88.46	84.46	81.46	77.46	74.46	70.46	67.46	63.46	59.46	56.46
373	375	92.61	89.61	85.61	81.61	77.61	74.61	70.61	67.61	63.61	60.61	56.61
375	377	93.76	89.76	85.76	81.76	78.76	74.76	71.76	67.76	64.76	60.76	57.76
377	379	93.92	90.92	86.92	82.92	78.92	75.92	71.92	68.92	64.92	61.92	57.92
379	381	95.07	91.07	87.07	83.07	80.07	76.07	73.07	69.07	66.07	62.07	59.07
381	383	95.22	91.22	88.22	84.22	80.22	77.22	73.22	70.22	66.22	63.22	59.22
383	385	96.38	92.38	88.38	84.38	81.38	77.38	74.38	70.38	67.38	63.38	60.38
385	387	96.53	92.53	89.53	85.53	81.53	78.53	74.53	71.53	67.53	64.53	60.53
387	389	97.68	93.68	89.68	85.68	82.68	78.68	75.68	71.68	68.68	64.68	60.68
389	391	97.84	93.84	90.84	86.84	82.84	78.84	75.84	71.84	68.84	64.84	61.84
391	393	98.99	94.99	90.99	86.99	82.99	79.99	75.99	72.99	68.99	65.99	61.99
393	395	99.14	95.14	92.14	88.14	84.14	80.14	77.14	73.14	70.14	66.14	63.14

395 and over		Do not use this table. See page 48 for instructions.

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 2018)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$50	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
50	53	$4.94	$3.94	$3.94	$3.94	$3.94	$3.94	$3.94	$3.94	$3.94	$3.94	$3.94
53	56	5.17	4.17	4.17	4.17	4.17	4.17	4.17	4.17	4.17	4.17	4.17
56	59	5.40	4.40	4.40	4.40	4.40	4.40	4.40	4.40	4.40	4.40	4.40
59	62	6.63	4.63	4.63	4.63	4.63	4.63	4.63	4.63	4.63	4.63	4.63
62	65	6.86	4.86	4.86	4.86	4.86	4.86	4.86	4.86	4.86	4.86	4.86
65	68	7.09	6.09	5.09	5.09	5.09	5.09	5.09	5.09	5.09	5.09	5.09
68	71	8.32	6.32	5.32	5.32	5.32	5.32	5.32	5.32	5.32	5.32	5.32
71	74	8.55	6.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55
74	77	8.78	7.78	5.78	5.78	5.78	5.78	5.78	5.78	5.78	5.78	5.78
77	80	9.01	8.01	6.01	6.01	6.01	6.01	6.01	6.01	6.01	6.01	6.01
80	83	10.23	8.23	7.23	6.23	6.23	6.23	6.23	6.23	6.23	6.23	6.23
83	86	10.46	8.46	7.46	6.46	6.46	6.46	6.46	6.46	6.46	6.46	6.46
86	89	10.69	9.69	7.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
89	92	11.92	9.92	7.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
92	95	12.15	10.15	9.15	7.15	7.15	7.15	7.15	7.15	7.15	7.15	7.15
95	98	12.38	11.38	9.38	7.38	7.38	7.38	7.38	7.38	7.38	7.38	7.38
98	101	13.61	11.61	9.61	8.61	7.61	7.61	7.61	7.61	7.61	7.61	7.61
101	104	13.84	11.84	10.84	8.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
104	107	14.07	13.07	11.07	9.07	8.07	8.07	8.07	8.07	8.07	8.07	8.07
107	110	14.30	13.30	11.30	10.30	8.30	8.30	8.30	8.30	8.30	8.30	8.30
110	113	15.53	13.53	12.53	10.53	8.53	8.53	8.53	8.53	8.53	8.53	8.53
113	116	15.76	13.76	12.76	10.76	9.76	8.76	8.76	8.76	8.76	8.76	8.76
116	119	15.99	14.99	12.99	11.99	9.99	8.99	8.99	8.99	8.99	8.99	8.99
119	122	17.22	15.22	13.22	12.22	10.22	9.22	9.22	9.22	9.22	9.22	9.22
122	125	17.45	15.45	14.45	12.45	11.45	9.45	9.45	9.45	9.45	9.45	9.45
125	128	17.68	16.68	14.68	12.68	11.68	9.68	9.68	9.68	9.68	9.68	9.68
128	131	18.91	16.91	14.91	13.91	11.91	10.91	9.91	9.91	9.91	9.91	9.91
131	134	19.14	17.14	16.14	14.14	12.14	11.14	10.14	10.14	10.14	10.14	10.14
134	137	19.37	18.37	16.37	14.37	13.37	11.37	10.37	10.37	10.37	10.37	10.37
137	140	20.60	18.60	16.60	15.60	13.60	11.60	10.60	10.60	10.60	10.60	10.60
140	143	20.82	18.82	17.82	15.82	13.82	12.82	10.82	10.82	10.82	10.82	10.82
143	146	22.05	20.05	18.05	16.05	15.05	13.05	11.05	11.05	11.05	11.05	11.05
146	149	22.28	20.28	18.28	17.28	15.28	13.28	12.28	11.28	11.28	11.28	11.28
149	152	22.51	20.51	18.51	17.51	15.51	14.51	12.51	11.51	11.51	11.51	11.51
152	155	23.74	21.74	19.74	17.74	16.74	14.74	12.74	11.74	11.74	11.74	11.74
155	158	23.97	21.97	19.97	17.97	16.97	14.97	13.97	11.97	11.97	11.97	11.97
158	161	24.20	22.20	21.20	19.20	17.20	16.20	14.20	12.20	12.20	12.20	12.20
161	164	25.43	23.43	21.43	19.43	17.43	16.43	14.43	13.43	12.43	12.43	12.43
164	167	25.66	23.66	21.66	19.66	18.66	16.66	15.66	13.66	12.66	12.66	12.66
167	170	25.89	24.89	22.89	20.89	18.89	16.89	15.89	13.89	12.89	12.89	12.89
170	173	27.12	25.12	23.12	21.12	19.12	18.12	16.12	15.12	13.12	13.12	13.12
173	176	27.35	25.35	23.35	21.35	20.35	18.35	16.35	15.35	13.35	13.35	13.35
176	179	28.58	26.58	24.58	22.58	20.58	18.58	17.58	15.58	14.58	13.58	13.58
179	182	28.81	26.81	24.81	22.81	20.81	19.81	17.81	15.81	14.81	13.81	13.81
182	185	29.04	27.04	25.04	23.04	22.04	20.04	18.04	17.04	15.04	14.04	14.04
185	188	30.27	28.27	26.27	24.27	22.27	20.27	19.27	17.27	15.27	14.27	14.27
188	191	30.50	28.50	26.50	24.50	22.50	21.50	19.50	17.50	16.50	14.50	14.50
191	194	30.73	28.73	26.73	25.73	23.73	21.73	19.73	18.73	16.73	14.73	14.73
194	197	31.96	29.96	27.96	25.96	23.96	21.96	20.96	18.96	16.96	15.96	14.96
197	200	32.19	30.19	28.19	26.19	24.19	22.19	21.19	19.19	18.19	16.19	15.19
200	203	32.41	30.41	29.41	27.41	25.41	23.41	21.41	20.41	18.41	16.41	15.41
203	206	33.64	31.64	29.64	27.64	25.64	23.64	21.64	20.64	18.64	17.64	15.64
206	209	33.87	31.87	29.87	27.87	25.87	24.87	22.87	20.87	19.87	17.87	15.87
209	212	34.10	33.10	31.10	29.10	27.10	25.10	23.10	21.10	20.10	18.10	17.10
212	215	35.33	33.33	31.33	29.33	27.33	25.33	23.33	22.33	20.33	19.33	17.33
215	218	35.56	33.56	31.56	29.56	28.56	26.56	24.56	22.56	20.56	19.56	17.56
218	221	36.79	34.79	32.79	30.79	28.79	26.79	24.79	22.79	21.79	19.79	18.79
221	224	37.02	35.02	33.02	31.02	29.02	27.02	25.02	24.02	22.02	20.02	19.02
224	227	37.25	35.25	33.25	32.25	30.25	28.25	26.25	24.25	22.25	21.25	19.25
227	230	38.48	36.48	34.48	32.48	30.48	28.48	26.48	24.48	23.48	21.48	19.48
230	233	38.71	36.71	34.71	32.71	30.71	28.71	26.71	25.71	23.71	21.71	20.71
233	236	38.94	36.94	35.94	33.94	31.94	29.94	27.94	25.94	23.94	22.94	20.94
236	239	40.17	38.17	36.17	34.17	32.17	30.17	28.17	26.17	25.17	23.17	21.17
239	242	40.40	38.40	36.40	34.40	32.40	30.40	29.40	27.40	25.40	23.40	22.40
242	245	40.63	39.63	37.63	35.63	33.63	31.63	29.63	27.63	25.63	24.63	22.63
245	248	41.86	39.86	37.86	35.86	33.86	31.86	29.86	27.86	25.86	24.86	22.86
248	251	42.09	40.09	38.09	36.09	34.09	33.09	31.09	29.09	27.09	25.09	24.09
251	254	43.32	41.32	39.32	37.32	35.32	33.32	31.32	29.32	27.32	25.32	24.32
254	257	43.55	41.55	39.55	37.55	35.55	33.55	31.55	29.55	28.55	26.55	24.55
257	260	43.78	41.78	39.78	37.78	36.78	34.78	32.78	30.78	28.78	26.78	24.78
260	263	45.00	43.00	41.00	39.00	37.00	35.00	33.00	31.00	29.00	27.00	26.00
263	266	45.23	43.23	41.23	39.23	37.23	35.23	33.23	32.23	30.23	28.23	26.23
266	269	45.46	43.46	41.46	40.46	38.46	36.46	34.46	32.46	30.46	28.46	26.46
269	272	46.69	44.69	42.69	40.69	38.69	36.69	34.69	32.69	30.69	28.69	27.69
272	275	46.92	44.92	42.92	40.92	38.92	36.92	35.92	33.92	31.92	29.92	27.92
275	278	47.15	45.15	44.15	42.15	40.15	38.15	36.15	34.15	32.15	30.15	28.15
278	281	48.38	46.38	44.38	42.38	40.38	38.38	36.38	34.38	32.38	31.38	29.38
281	284	48.61	46.61	44.61	42.61	40.61	39.61	37.61	35.61	33.61	31.61	29.61
284	287	48.84	47.84	45.84	43.84	41.84	39.84	37.84	35.84	33.84	31.84	29.84
287	290	50.07	48.07	46.07	44.07	42.07	40.07	38.07	36.07	35.07	33.07	31.07
290	293	50.30	48.30	46.30	44.30	43.30	41.30	39.30	37.30	35.30	33.30	31.30
293	296	51.53	49.53	47.53	45.53	43.53	41.53	39.53	37.53	35.53	33.53	31.53
296	299	51.76	49.76	47.76	45.76	43.76	41.76	39.76	37.76	36.76	34.76	32.76
299	302	51.99	49.99	47.99	46.99	44.99	42.99	40.99	38.99	36.99	34.99	32.99
302	305	53.22	51.22	49.22	47.22	45.22	43.22	41.22	39.22	37.22	35.22	33.22
305	308	53.45	51.45	49.45	47.45	45.45	43.45	41.45	40.45	38.45	36.45	34.45
308	311	53.68	51.68	50.68	48.68	46.68	44.68	42.68	40.68	38.68	36.68	34.68
311	314	54.91	52.91	50.91	48.91	46.91	44.91	42.91	40.91	38.91	36.91	35.91
314	317	55.14	53.14	51.14	49.14	47.14	45.14	44.14	42.14	40.14	38.14	36.14
317	320	55.37	54.37	52.37	50.37	48.37	46.37	44.37	42.37	40.37	38.37	36.37
320	323	56.59	54.59	52.59	50.59	48.59	46.59	44.59	42.59	40.59	39.59	37.59
323	326	56.82	54.82	52.82	50.82	48.82	47.82	45.82	43.82	41.82	39.82	37.82
326	329	58.05	56.05	54.05	52.05	50.05	48.05	46.05	44.05	42.05	40.05	38.05
329	332	58.28	56.28	54.28	52.28	50.28	48.28	46.28	44.28	43.28	41.28	39.28
332	335	58.51	56.51	54.51	52.51	51.51	49.51	47.51	45.51	43.51	41.51	39.51
335	338	59.74	57.74	55.74	53.74	51.74	49.74	47.74	45.74	43.74	41.74	39.74
338	341	59.97	57.97	55.97	53.97	51.97	49.97	47.97	46.97	44.97	42.97	40.97
341	343	60.16	58.16	56.16	54.16	53.16	51.16	49.16	47.16	45.16	43.16	41.16
343	345	61.32	59.32	57.32	55.32	53.32	51.32	49.32	47.32	45.32	43.32	41.32
345	347	61.47	59.47	57.47	55.47	53.47	51.47	49.47	47.47	45.47	43.47	42.47
347	349	62.62	59.62	57.62	55.62	53.62	51.62	49.62	48.62	46.62	44.62	42.62
349	351	62.78	59.78	57.78	55.78	54.78	52.78	50.78	48.78	46.78	44.78	42.78
351	353	62.93	60.93	58.93	56.93	54.93	52.93	50.93	48.93	46.93	44.93	42.93
353	355	64.08	61.08	59.08	57.08	55.08	53.08	51.08	49.08	47.08	45.08	44.08
355	357	64.23	61.23	59.23	57.23	55.23	53.23	51.23	50.23	48.23	46.23	44.23
357	359	65.39	61.39	59.39	57.39	56.39	54.39	52.39	50.39	48.39	46.39	44.39
359	361	65.54	62.54	60.54	58.54	56.54	54.54	52.54	50.54	48.54	46.54	44.54
361	363	66.69	62.69	60.69	58.69	56.69	54.69	52.69	50.69	48.69	46.69	44.69
363	365	66.85	63.85	60.85	58.85	56.85	54.85	52.85	50.85	49.85	47.85	45.85
365	367	68.00	64.00	61.00	59.00	57.00	56.00	54.00	52.00	50.00	48.00	46.00
367	369	68.15	64.15	62.15	60.15	58.15	56.15	54.15	52.15	50.15	48.15	46.15
369	371	68.31	65.31	62.31	60.31	58.31	56.31	54.31	52.31	50.31	48.31	46.31
371	373	69.46	65.46	62.46	60.46	58.46	56.46	54.46	52.46	51.46	49.46	47.46
373	375	69.61	66.61	62.61	60.61	58.61	57.61	55.61	53.61	51.61	49.61	47.61
375	377	70.76	66.76	63.76	61.76	59.76	57.76	55.76	53.76	51.76	49.76	47.76
377	379	70.92	67.92	63.92	61.92	59.92	57.92	55.92	53.92	51.92	49.92	47.92
379	381	72.07	68.07	65.07	62.07	60.07	58.07	56.07	54.07	52.07	51.07	49.07
381	383	72.22	69.22	65.22	62.22	60.22	58.22	57.22	55.22	53.22	51.22	49.22
383	385	72.38	69.38	65.38	63.38	61.38	59.38	57.38	55.38	53.38	51.38	49.38
385	387	73.53	69.53	66.53	63.53	61.53	59.53	57.53	55.53	53.53	51.53	49.53
387	389	73.68	70.68	66.68	63.68	61.68	59.68	57.68	55.68	53.68	52.68	50.68
389	391	74.84	70.84	67.84	63.84	61.84	59.84	58.84	56.84	54.84	52.84	50.84
391	393	74.99	71.99	67.99	64.99	62.99	60.99	58.99	56.99	54.99	52.99	50.99
393	395	76.14	72.14	69.14	65.14	63.14	61.14	59.14	57.14	55.14	53.14	51.14
395	397	76.29	73.29	69.29	66.29	63.29	61.29	59.29	57.29	55.29	53.29	52.29
397	399	77.45	73.45	70.45	66.45	63.45	61.45	59.45	58.45	56.45	54.45	52.45
399	401	77.60	73.60	70.60	66.60	64.60	62.60	60.60	58.60	56.60	54.60	52.60
401	403	77.75	74.75	70.75	67.75	64.75	62.75	60.75	58.75	56.75	54.75	52.75
403	405	78.91	74.91	71.91	67.91	64.91	62.91	60.91	58.91	56.91	54.91	53.91
405	407	79.06	76.06	72.06	69.06	65.06	63.06	61.06	60.06	58.06	56.06	54.06
407	409	80.21	76.21	73.21	69.21	66.21	64.21	62.21	60.21	58.21	56.21	54.21
409	411	80.37	77.37	73.37	70.37	66.37	64.37	62.37	60.37	58.37	56.37	54.37
411	413	81.52	77.52	74.52	70.52	67.52	64.52	62.52	60.52	58.52	56.52	54.52
413	415	81.67	78.67	74.67	71.67	67.67	64.67	62.67	60.67	59.67	57.67	55.67
415	417	82.82	78.82	74.82	71.82	67.82	65.82	63.82	61.82	59.82	57.82	55.82

417 and over		Do not use this table. See page 48 for instructions.

10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

If you make certain payments to members of Indian tribes from gaming profits, you must withhold federal income tax. You must withhold if (a) the total payment to a member for the year is over $12,000 and (b) the payment is from the net revenues of class II or class III gaming activities (classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.

A class I gaming activity isn’t subject to this withholding requirement. Class I activities are social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in as part of tribal ceremonies or celebrations.

Class II.

Class II includes (a) bingo and similar games, such as pull tabs, punch boards, tip jars, lotto, and instant bingo, and (b) card games that are authorized by the state or that aren’t explicitly prohibited by the state and played at a location within the state.

Class III.

A class lll gaming activity is any gaming that isn’t class l or class ll. Class lll includes horse racing, dog racing, jai alai, casino gaming, and slot machines.

Withholding Tables

To figure the amount of tax to withhold each time you make a payment, use the table on page 70 for the period for which you make payments. For example, if you make payments weekly, use Table 1; if you make payments monthly, use Table 4. If the total payments to an individual for the year are $12,000 or less, no withholding is required.

Example.

A tribal member is paid monthly. The monthly payment is $5,000. Use Table 4, Monthly Distribution Period, to figure the withholding. Subtract $4,225 from the $5,000 payment for a remainder of $775. Multiply this amount by 22% for a total of $170.50. Add $371.12 for a total withholding of $541.62.

Depositing and reporting withholding.

Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on gambling winnings). Generally, you must deposit the amounts withheld using electronic funds transfer. See Depositing Taxes in Pub. 15 for a detailed discussion of the deposit requirements.

Report Indian gaming withholding on Form 945. Also, report the payments and withholding to tribal members and to the IRS on Form 1099-MISC.

Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members

Tables for All Individuals
(For Payments Made in 2018)


Table 1—WEEKLY DISTRIBUTION PERIOD					Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the payment is:		The amount of income tax to withhold is:			If the amount of the payment is:		The amount of income tax to withhold is:
Not over	$231	$0			Not over	$462	$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$231	$414	10%		$231	$462	$828	10%		$462
$414	$975	$18.30 plus 12%		$414	$828	$1,950	$36.60 plus 12%		$828
$975	$1,817	$85.62 plus 22%		$975	$1,950	$3,635	$171.24 plus 22%		$1,950
$1,817	– – – – –	$270.86 plus 24%		$1,817	$3,635	– – – – – –	$541.94 plus 24%		$3,635

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD					Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the payment is:		The amount of income tax to withhold is:			If the amount of the payment is:		The amount of income tax to withhold is:
Not over	$500	$0			Not over	$1,000	$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$500	$897	10%		$500	$1,000	$1,794	10%		$1,000
$897	$2,113	$39.70 plus 12%		$897	$1,794	$4,225	$79.40 plus 12%		$1,794
$2,113	$3,938	$185.62 plus 22%		$2,113	$4,225	$7,875	$371.12 plus 22%		$4,225
$3,938	– – – – – –	$587.12 plus 24%		$3,938	$7,875	– – – – – –	$1,174.12 plus 24%		$7,875

Table 5—QUARTERLY DISTRIBUTION PERIOD					Table 6—SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the payment is:		The amount of income tax to withhold is:			If the amount of the payment is:		The amount of income tax to withhold is:
Not over	$3,000	$0			Not over	$6,000	$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$3,000	$5,381	10%		$3,000	$6,000	$10,763	10%		$6,000
$5,381	$12,675	$238.10 plus 12%		$5,381	$10,763	$25,350	$476.30 plus 12%		$10,763
$12,675	$23,625	$1,113.38 plus 22%		$12,675	$25,350	$47,250	$2,226.74 plus 22%		$25,350
$23,625	– – – – – – –	$3,522.38 plus 24%		$23,625	$47,250	– – – – – –	$7,044.74 plus 24%		$47,250

Table 7—ANNUAL DISTRIBUTION PERIOD					Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD
If the amount of the payment is:		The amount of income tax to withhold is:			If the amount of the payment is:		The amount of income tax to withhold is:
Not over	$12,000	$0			Not over	$46.20	$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$12,000	$21,525	10%		$12,000	$46.20	$82.80	10%		$46.20
$21,525	$50,700	$952.50 plus 12%		$21,525	$82.80	$195.00	$3.66 plus 12%		$82.80
$50,700	$94,500	$4,453.50 plus 22%		$50,700	$195.00	$363.50	$17.12 plus 22%		$195.00
$94,500	– – – – – –	$14,089.50 plus 24%		$94,500	$363.50	– – – – – –	$54.19 plus 24%		$363.50

(Supplement to Pub. 15, Employer’s Tax Guide)

Publication 15-A – Introductory Material

Future Developments

What’s New

Reminders

Introduction

Useful Items – You may want to see:

Publication 15-A – Main Content

1. Who Are Employees?

Independent Contractors

Common-Law Employees

Statutory Employees

Statutory Nonemployees

Misclassification of Employees

2. Employee or Independent Contractor?

Common-Law Rules

Industry Examples

Building and Construction Industry

Trucking Industry

Computer Industry

Automobile Industry

Attorney

Taxicab Driver

Salesperson

3. Employees of Exempt Organizations

4. Religious Exemptions and Special Rules for Ministers

5. Wages and Other Compensation

Relocating for Temporary Work Assignments

Employee Achievement Awards

Scholarship and Fellowship Payments

Outplacement Services

Withholding for Idle Time

Back Pay

Supplemental Unemployment Compensation Benefits

Golden Parachute Payments

Interest-Free and Below-Market-Interest-Rate Loans

Leave Sharing Plans

Nonqualified Deferred Compensation Plans

Income Tax and Reporting

Tax-Sheltered Annuities

Contributions to a Simplified Employee Pension (SEP)

SIMPLE Retirement Plans

6. Sick Pay Reporting

Sick Pay

Payments That Aren’t Sick Pay

Sick Pay Plan

Note.

Third-Party Payers of Sick Pay

Social Security, Medicare, and FUTA Taxes on Sick Pay

Income Tax Withholding on Sick Pay

Depositing and Reporting

Sick Pay Paid by Employer or Agent

Sick Pay Paid by Third Party

Example of Figuring and Reporting Sick Pay

7. Special Rules for Paying Taxes

Common Paymaster

Agent With an Approved Form 2678

Reporting Agents

Employee’s Portion of Taxes Paid by Employer

International Social Security Agreements

8. Pensions and Annuities

Federal Income Tax Withholding

Periodic Payments

Nonperiodic Payments—10% Withholding

Eligible Rollover Distribution—20% Withholding

Payments to Foreign Persons and Payments Outside the United States

Statement of Income Tax Withheld

9. Alternative Methods for Figuring Withholding

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

Withholding Tables

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