Publication 51 – Main Content

1. Taxpayer Identification Numbers (TINs)

If you’re required to withhold any federal income, social security, or Medicare taxes, you will need an EIN for yourself. Also, you will need the SSN of each employee and the name of each employee as shown on the employee’s social security card.

Employer identification number (EIN).

An EIN is a nine-digit number that the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items that you send to the IRS and the SSA.

If you don’t have an EIN, you may apply for one online by visiting the IRS website at IRS.gov/ein. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. Don’t use an SSN in place of an EIN.

If you don’t have an EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. If you took over another employer’s business, don’t use that employer’s EIN.

You should have only one EIN. If you have more than one, and aren’t sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you which EIN to use. For more information, see Pub. 1635.

 

When you receive your EIN.

If you’re a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. You will receive information in your EIN Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your “How To Activate Your EFTPS Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. If you outsource any of your payroll and related tax duties to a third-party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment.

 

Social security number (SSN).

An employee’s SSN consists of nine digits arranged as follows: 000-00-0000. You must obtain each employee’s name and SSN as shown on the employee’s social security card because you must enter them on Form W-2. Don’t accept a social security card that says “Not valid for employment.” A social security number issued with this legend doesn’t permit employment. You may, but aren’t required to, photocopy the social security card if the employee provides it. If you don’t show the employee’s correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee’s SSN.

 

Applying for a social security card.

Any employee who is legally eligible to work in the United States and doesn’t have a social security card can get one by completing Form SS-5 and submitting the necessary documentation to the SSA. You can get Form SS-5 at socialsecurity.gov/online/ss-5.html, SSA offices, or by calling 1-800-772-1213 or 1-800-325-0778 (TTY). The employee must complete and sign Form SS-5; it can’t be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.

 

Applying for an SSN.

If you file Form W-2 on paper and your employee has applied for an SSN but doesn’t have one when you must file Form W-2, enter “Applied For” on the form. If you’re filing electronically, enter all zeros (000-00-0000 if creating forms online or 000000000 if uploading a file) in the SSN field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee’s SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the SSA’s Employer W-2 Filing Instructions & Information webpage at socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form W-2.

 

Correctly record the employee’s name and SSN.

Record the name and SSN of each employee as they are shown on the employee’s social security card. If the employee’s name isn’t correct as shown on the card (for example, because of marriage or divorce), the employee should request an updated card from the SSA. Continue to report the employee’s wages under the old name until the employee shows you an updated social security card with the new name.

If the SSA issues the employee an updated card after a name change, or a new card with a different SSN after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. It isn’t necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.

 

IRS individual taxpayer identification numbers (ITINs) for aliens.

Don’t accept an ITIN in place of an SSN for employee identification or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who aren’t eligible for U.S. employment. You can identify an ITIN because it’s a nine-digit number, formatted like an SSN, that starts with the number “9” and has a range of numbers from “50–65,” “70–88,” “90–92,” and “94–99” for the fourth and fifth digits (for example, 9NN-7N-NNNN).

An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN, earlier in this section. Don’t use an ITIN in place of an SSN on Form W-2.

 

Verification of SSNs.

Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Visitsocialsecurity.gov/employer/ssnv.htm for more information.

 

Registering for SSNVS.

You must register online and receive authorization from your employer to use SSNVS. To register, visit the SSA’s website at socialsecurity.gov/bso and click on the Register link under Business Services Online. Follow the registration instructions to obtain a user identification (ID) and password. You will need to provide the following information about yourself and your company.

• Date of birth.
• Type of employer.
• Company name, address, and telephone number.
• Email address.

When you have completed the online registration process, the SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS.

 

2. Who Are Employees?

Generally, employees are defined either under common law or under statutes for certain situations. See Pub. 15-A for details on statutory employees and nonemployees.

Employee status under common law.

Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Pub. 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.

 

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

You’re responsible for withholding and paying employment taxes for your employees. You’re also required to file employment tax returns. These requirements don’t apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.

In general, you’re an employer of farmworkers if your employees:

• Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);
• Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment, if the major part of such service is performed on a farm;
• Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor), if the major part of such service is performed on a farm;
• Handle, process, or package any agricultural or horticultural commodity in its unmanufactured state, if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or
• Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities.

For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

Farmwork doesn’t include reselling activities that don’t involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. It also doesn’t include processing services which change a commodity from its raw or natural state, or services performed after a commodity has been changed from its raw or natural state.

The table in section 12, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.

Crew Leaders

If you’re a crew leader, you’re an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you’re his or her employee and if you pay the workers (either for yourself or for the farm operator), then you’re a crew leader. For FUTA tax rules, see section 10.

Business Owned and Operated by Spouses

If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you may be partners in a partnership, whether or not you have a formal partnership agreement. See Pub. 541 for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.

Exception—Qualified joint venture.

For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. A qualified joint venture conducts a trade or business where:

• The only members of the joint venture are spouses who file a joint income tax return,
• Both spouses materially participate (see Material participationin the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property isn’t enough),
• Both spouses elect to not be treated as a partnership, and
• The business is co-owned by both spouses and isn’t held in the name of a state law entity such as a partnership or limited liability company (LLC).

To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse’s interest in the venture, and reported on separate Schedules C or F as sole proprietors. Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable.

Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally don’t need an EIN. If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse’s sole proprietorship. Generally, filing as a qualified joint venture won’t increase the spouses’ total tax owed on the joint income tax return. However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return.

Note. If your spouse is your employee, not your partner, you must withhold and pay federal income taxes, and social security and Medicare taxes for him or her. However, the wages are not subject to FUTA tax.

For more information on qualified joint ventures, visit IRS.gov and enter “qualified joint venture” in the search box.

 

Exception—Community income.

If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—Qualified joint venture , earlier in this section.

 

3. Wages and Other Compensation

Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. You may also be required to withhold, deposit, and report Additional Medicare Tax. See section 4 for more information. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which isn’t withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc.

For more information on what payments are considered taxable wages, see Pub. 15.

Noncash wages (including commodity wages).

Noncash wages include food, lodging, clothing, transportation passes, farm products, or other goods or commodities. Noncash wages paid to farmworkers, including commodity wages, aren’t subject to social security taxes, Medicare taxes, or federal income tax withholding. However, you and your employee can agree to have federal income tax withheld on noncash wages.

Noncash wages, including commodity wages, are treated as cash wages if the substance of the transaction is a cash payment. Noncash wages treated as cash wages are subject to social security taxes, Medicare taxes, and federal income tax withholding.

Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Noncash wages for farmwork are subject to federal income tax unless a specific exclusion applies. Don’t show noncash wages in box 3 or in box 5 of Form W-2 (unless the substance of the transaction is a cash payment and they are being treated as cash wages).

 

Other compensation.

Pubs. 15-A and 15-B discuss other forms of compensation that may be taxable.

 

Family members.

Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. However, certain exemptions may apply for your child, spouse, or parent. See the table, How Do Employment Taxes Apply to Farmwork, in
section 12.

 

Household employees.

The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home aren’t subject to social security and Medicare taxes if you pay that employee cash wages of less than $2,000 in 2017.

Social security and Medicare taxes don’t apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:

• You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in the calendar quarter services were performed; and
• You’re a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, can’t care for your child for at least 4 continuous weeks in the calendar quarter services were performed.

For more information, see Pub. 926.

Wages for household work are generally not a deductible farm expense. See Pub. 225.

 

Share farmers.

You don’t have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.

 

Compensation paid to H-2A visa holders.

Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but don’t report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa isn’t subject to social security and Medicare taxes. On Form W-2, don’t check box 13 (Statutory employee), as H-2A workers aren’t statutory employees.

An employer isn’t required to withhold federal income tax from compensation paid to an H-2A worker for agricultural labor performed in connection with this visa but may withhold if the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2.

These reporting rules apply when the H-2A worker provides his or her TIN to the employer. If the H-2A worker doesn’t provide a TIN and the total annual wages to the H-2A worker are at least $600, the employer is required to backup withhold. See the Instructions for Form 1099-MISC and the Instructions for Form 945.

For more information on foreign agricultural workers on H-2A visas, go to IRS.gov and enter “foreign agricultural workers” in the search box.

 

4. Social Security and Medicare Taxes

Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. You may also be required to withhold Additional Medicare Tax. For more information, see Additional Medicare Tax withholding , later.

The $150 Test or the $2,500 Test

All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.

• You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Don’t count wages paid by other employers.
• The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.

Exceptions.

Annual cash wages of less than $150 you pay to a seasonal farmworker aren’t subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more to all your farmworkers. However, these wages count toward the $2,500 test for determining whether other farmworkers’ wages are subject to social security and Medicare taxes.

A seasonal farmworker is a worker who:

• Is employed in agriculture as a hand-harvest laborer,
• Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,
• Commutes daily from his or her permanent home to the farm, and
• Had been employed in agriculture less than 13 weeks in the preceding calendar year.

 

Social Security and Medicare Tax Withholding

The social security tax rate is 6.2%, for both the employee and employer, on the first $127,200 paid to each employee. You must withhold at this rate from each employee and pay a matching amount. The Medicare tax rate is 1.45% each for the employee and employer on all wages. You must withhold at this rate from each employee and pay a matching amount. There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details, see Pub. 15-A.

Additional Medicare Tax withholding.

In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. 15. For more information on Additional Medicare Tax, visit IRS.gov and enter “Additional Medicare Tax” in the search box.

 

Employee share paid by employer.

If you would rather pay a household or agricultural employee’s share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. If you don’t withhold the taxes, however, you must still pay them. Any employee social security and Medicare taxes that you pay is additional income to the employee. Include it in box 1 of the employee’s Form W-2, but don’t count it as social security and Medicare wages and don’t include it in boxes 3 and 5. Also, don’t count the additional income as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. See section 7 of Pub. 15-A.

 

Withholding social security and Medicare taxes on nonresident alien employees.

In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Pub. 515 for exceptions to this general rule. One such exception is for foreign agricultural workers on H-2A visas, who are exempt from social security and Medicare taxes. SeeCompensation paid to H-2A visa holders in section 3.

 

Religious exemption.

An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. This exemption is available only if both the employee and the employer are members of the sect. For more information, see Pub. 517.

 

5. Federal Income Tax Withholding

Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.

Form W-4.

To know how much federal income tax to withhold from employees’ wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2017, especially if they owed taxes or received a large refund when filing their 2016 tax return. Advise your employees to use the IRS Withholding Calculator on the IRS website at IRS.gov/w4app for help in determining how many withholding allowances to claim on their Form W-4.

Ask each new employee to give you a signed Form W-4 when starting work. Make the form effective with the first wage payment. If a new employee doesn’t give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances.

 

Forms in Spanish.

You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Pub. 17(SP). The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP).

 

Effective date of Form W-4.

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

 

A Form W-4 that makes a change for the next calendar year won’t take effect in the current calendar year.

Completing Form W-4.

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

Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that they have enough withholding or to offset other sources of taxable income that aren’t subject to withholding.

See Pub. 505 for more information about completing Form W-4. Along with Form W-4, you may wish to order Pub. 505 for use by your employees.

Don’t accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES or by using EFTPS to make estimated tax payments.

 

Exemption from federal income tax withholding.

Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes.

A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. If the employee doesn’t give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that didn’t claim an exemption from withholding or, if one doesn’t exist, withhold as if he or she is single with zero withholding allowances. If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but don’t refund taxes withheld while the exempt status wasn’t in place.

 

Withholding income taxes on the wages of nonresident alien employees.

In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Pub. 515 for exceptions to this general rule. Also see Compensation paid to H-2A visa workers in section 3.

 

Withholding adjustment for nonresident alien employees.

A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2017. This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. See Withholding adjustment for nonresident alien employees in section 9 of Pub. 15.

 

Nonresident alien employee’s Form W-4.

When completing Forms W-4, nonresident aliens are required to:

• Not claim exemption from income tax withholding;
• Request withholding as if they are single, regardless of their actual marital status;
• Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or student or business apprentice from India, he or she may claim more than one allowance); and
• Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4.

If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status instead of writing “Nonresident Alien” or “NRA” above the dotted line on line 6.

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

 

Form 8233.

If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233 with respect to the income exempt under the treaty, instead of Form W-4. For more information, see Pay for Personal Services Performed in the Withholding on Specific Income section of Pub. 515 and the Instructions for Form 8233.

 

IRS review of requested Forms W-4.

When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation.

After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). However, if the IRS later notifies you in writing that the employee isn’t entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”).

 

Initial lock-in letter.

The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, where a serious underwithholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. You will also receive a copy for the employee that identifies the maximum number of withholding allowances and marital status permitted, and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances and/or modifying the specified marital status. If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the employee copy to the employee.

 

Implementation of lock-in letter.

When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.

 

Seasonal employees and employees not currently performing services.

If you receive a notice for an employee who isn’t currently performing services for you, you’re still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply.

• You’re paying wages for the employee’s prior services and the wages are subject to income tax withholding on or after the date specified in the notice.
• You reasonably expect the employee to resume services within 12 months of the date of the notice.
• The employee is on a leave of absence that doesn’t exceed 12 months or the employee has a right to reemployment after the leave of absence.

 

Termination and re-hire of employees.

If you’re required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.

 

Modification notice.

After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on the effective date specified in the modification notice.

 

New Form W-4 after IRS notice.

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

If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that doesn’t claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

 

Substitute Forms W-4.

You’re encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding.

You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4.

You can’t accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007.

 

Invalid Forms W-4.

Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6.

When you get an invalid Form W-4, don’t use it to figure federal income tax withholding. Tell the employee that it is invalid and ask for another one. If the employee doesn’t give you a valid one, withhold tax as if the employee is single with zero withholding allowances. However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before.

For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at
IRS.gov/irb/2007-35_IRB/ar10.html.

 

Amounts exempt from levy on wages, salary, and other income.

If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Pub. 1494 has tables to figure the amount exempt from levy. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Pub. 1494 to figure the exempt amount.

 

How To Figure Federal Income Tax Withholding

There are several ways to figure federal income tax withholding.

• Wage bracket tables. See section 13 for directions on how to use the tables.
• Percentage method. See section 13 for directions on how to use the percentage method.
• Alternative formula tables for percentage method withholding. See Pub. 15-A.
• Wage bracket percentage method withholding tables. See Pub. 15-A.
• Other alternative methods. See Pub. 15-A.

Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Pub. 15-A useful.

If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.

Supplemental wages.

Supplemental wages are wage payments to an employee that aren’t regular wages. They include, but aren’t limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.

If you pay supplemental wages with regular wages but don’t specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period.

If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee’s regular wages.

1. If you withheld federal income tax from an employee’s regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages.
   1. Withhold a flat 25% (no other percentage allowed).
   2. If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. If there are no concurrently paid regular wages, add the supplemental wages to, alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages.
2. If you didn’t withhold federal income tax from the employee’s regular wages in the current or immediately preceding calendar year, use method 1-b above. This would occur, for example, when the value of the employee’s withholding allowances claimed on Form W-4 is more than the wages.

Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. See section 7 in Pub. 15 for details.

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

 

6. Required Notice to Employees About Earned Income Credit (EIC)

You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you don’t have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you’re encouraged to notify any employees whose wages for 2016 were less than $47,955 ($53,505 if married filing jointly) that they may be eligible to claim the credit for 2016. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.

You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

If a substitute Form W-2 is given to the employee on time but doesn’t have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but isn’t given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 isn’t required, you must notify the employee by February 7, 2017.

7. Depositing Taxes

Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. You must use EFT to make all federal tax deposits. See How To Deposit , later in this section.

The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. For more information, see COBRA premium assistance credit under Introduction.

Payment with return.

You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.

• You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. However, if you’re unsure that you will report less than $2,500, deposit under the rules explained in this section so that you won’t be subject to a failure-to-deposit (FTD) penalty.
• You’re a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rulediscussed later in this section. This payment may be $2,500 or more.

 

Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Semiweekly schedule depositors must timely deposit the amount by the shortfall makeup date. See Accuracy of Deposits Rule and How To Deposit, later in this section.

When To Deposit

If you employ both farm and nonfarm workers, don’t combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. See Employers of Both Farm and Nonfarm Workers, later in this section.

The rules for determining when to deposit Form 943 taxes are discussed below. See section 10 for the separate rules that apply to FUTA tax. Under these rules, you’re classified as either a monthly schedule depositor or a semiweekly schedule depositor.

The terms “monthly schedule depositor” and “semiweekly schedule depositor” don’t refer to how often your business pays its employees or how often you’re required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday).

The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 11, for the lookback period, discussed next.

• If you reported $50,000 or less of Form 943 taxes for the lookback period, you’re a monthly schedule depositor.
• If you reported more than $50,000 of Form 943 taxes for the lookback period, you’re a semiweekly schedule depositor.

Lookback period.

The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2017 is 2015.

Example of deposit schedule based on lookback period.

Rose Co. reported taxes on Form 943 as follows.

2015 — $48,000

2016 — $60,000

Rose Co. is a monthly schedule depositor for 2017 because its taxes for the lookback period ($48,000 for calendar year 2015) weren’t more than $50,000. However, for 2018, Rose Co. is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2016) exceeded $50,000.

 

Adjustments to lookback period taxes.

To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 11). Don’t include adjustments shown on Form 943-X.

Example of adjustments.

An employer originally reported total tax of $45,000 for the lookback period in 2015. The employer discovered during March 2017 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2017 taxes.

 

Deposit period.

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

 

Monthly Deposit Schedule

If the tax liability reported on Form 943, line 11, for the lookback period is $50,000 or less, you’re a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.

Monthly schedule example.

Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during July 2017, but didn’t pay any wages during August. Red Co. must deposit the combined tax liabilities for the July paydays by August 15. Red Co. doesn’t have a deposit requirement for August (that is, due by September 15, 2017) because no wages were paid in August; therefore, it didn’t have a tax liability for August.

 

New employers.

For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Therefore, you’re a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section).

 

Semiweekly Deposit Schedule

You’re a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 11, during your lookback period was more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.

Semiweekly depositors aren’t required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.

Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer’s Record of Federal Tax Liability, and submit it with Form 943.

Semiweekly Deposit Schedule

IF the payday falls on a…	THEN deposit taxes by the following…
Wednesday, Thursday, and/or Friday	Wednesday
Saturday, Sunday, Monday, and/or Tuesday	Friday

 

Semiweekly schedule example.

Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Green, Inc., will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.’s tax liability for the April 28, 2017 (Friday), wage payment must be deposited by May 3, 2017 (Wednesday).

 

Semiweekly deposit period spanning two return periods.

If you have more than one pay date during a semiweekly period and the pay dates fall in different return periods, you will need to make separate deposits for the separate liabilities. For example, if you have a pay date on Saturday, December 30, 2017, and another pay date on Tuesday, January 2, 2018, two separate deposits will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Friday, January 5, 2018 (3 business days from the end of the semiweekly deposit period).

 

Deposits Due on Business Days Only

If a deposit is required to be made on a day that isn’t a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day).

Semiweekly schedule depositors

will always have 3 business days following the close of the semiweekly period to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).

 

Legal holiday.

The term “legal holiday” means any legal holiday in the District of Columbia. For purposes of the deposit rules, the term “legal holiday” doesn’t include other statewide legal holidays. Legal holidays for 2017 are listed below.

• January 2—New Year’s Day (observed)
• January 16—Birthday of Martin Luther King, Jr.
• January 20—Inauguration Day
• February 20—Washington’s Birthday
• April 17—District of Columbia Emancipation Day (observed)
• May 29—Memorial Day
• July 4—Independence Day
• September 4—Labor Day
• October 9—Columbus Day
• November 10—Veterans Day (observed)
• November 23—Thanksgiving Day
• December 25—Christmas Day

 

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you’re a monthly or a semiweekly schedule depositor.

For purposes of the $100,000 rule, don’t continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule doesn’t apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.

However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 isn’t added to the previous $110,000 and is less than $100,000, Fir Co. doesn’t have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).

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

Example of the $100,000 next-day deposit rule.

Elm, Inc., started its business on May 7, 2017. Because Elm, Inc., is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On May 10 (Wednesday), Elm, Inc., paid wages for the first time and accumulated taxes of $50,000. On May 12 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated $110,000 on May 12, it must deposit $110,000 by May 15 (Monday), the next business day. Elm, Inc., became a semiweekly schedule depositor on May 13. It will be a semiweekly schedule depositor for the remainder of 2017 and for 2018.

 

Accuracy of Deposits Rule

You’re required to deposit 100% of your tax liability on or before the deposit due date. However, penalties won’t be applied for depositing less than 100% if both of the following conditions are met.

1. Any deposit shortfall doesn’t exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.
2. The deposit shortfall is paid or deposited by the shortfall makeup date as described below.

Makeup Date for Deposit Shortfall:

• Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. You may pay the shortfall with your Form 943 even if the amount is $2,500 or more.
• Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. For example, if a semiweekly schedule depositor has a deposit shortfall during June 2017, the shortfall makeup date is July 19, 2017 (Wednesday).

 

How To Deposit

You must deposit employment taxes by EFT. See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited.

Electronic deposit requirement.

You must use EFT to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, an EFT is made using 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.

EFTPS is a free service provided by the Department of Treasury. To get more information or to enroll in EFTPS, visit eftps.gov, or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966.

 

New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your EIN Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN in section 1 for more information.

Deposit record.

For your records, an EFT Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.

 

Depositing on time.

For deposits made by EFTPS to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date a deposit is due. If you use a third party to make a deposit on your behalf, they may have different cutoff times.

 

Same-day wire payment option.

If you fail to submit a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS). To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. Please check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you will need to provide your financial institution to make a same-day wire payment, visit the IRS website at IRS.gov/payments and click on Same-day wire.

 

Deposit Penalties

Penalties may apply if you don’t make required deposits on time or if you make deposits for less than the required amount. The penalties don’t apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. If you timely filed your employment tax return, the IRS may also waive deposit penalties if you inadvertently failed to deposit and it was the first quarter that you were required to deposit any employment tax, or if you inadvertently failed to deposit the first time after your deposit frequency changed.

For amounts not properly deposited or not deposited on time, the penalty rates are shown next.

Penalty	Charged for…
2%	Deposits made 1 to 5 days late.
5%	Deposits made 6 to 15 days late.
10%	Deposits made 16 or more days late, but before 10 days from the date of the first notice the IRS sent asking for the tax due.
10%	Amounts that should have been deposited, but instead were paid directly to the IRS or paid with your tax return. See Payment with return , earlier in this section, for exceptions.
15%	Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier.

Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.

Order in which deposits are applied.

Deposits generally are applied to the most recent tax liability within the year. If you receive an FTD penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Follow the instructions on the penalty notice that you received. For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/irb01-50.pdf.

Example.

Cedar, Inc., is required to make a deposit of $1,000 on May 15 and $1,500 on June 15. It doesn’t make the deposit on May 15. On June 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the June 15 deposit and the remaining $500 is applied to the May deposit. Accordingly, $500 of the May 15 liability remains undeposited. The penalty on this underdeposit will apply as explained above.

 

Trust fund recovery penalty.

If federal income, social security, or Medicare taxes that must be withheld (that is, trust fund taxes) aren’t withheld or aren’t deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. The penalty is the full amount of the unpaid trust fund tax. This penalty may apply to you if these unpaid taxes can’t be immediately collected from the employer or business.

The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, or paying over these taxes, and who acted willfully in not doing so.

A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds.

Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows that the required actions of collecting, accounting for, or paying over trust fund taxes aren’t taking place, or recklessly disregards obvious and known risks to the government’s right to receive trust fund taxes.

 

“Average” FTD penalty.

The IRS may assess an “averaged” FTD penalty of 2% to 10% if you’re a monthly schedule depositor and didn’t properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. The IRS may also assess this penalty of 2% to 10% if you’re a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following.

• Completed Form 943, line 17, instead of
  Form 943-A.
• Failed to attach a properly completed Form 943-A.
• Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces.

The IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Your deposits and payments may not be counted as timely because the IRS doesn’t know the actual dates of your tax liabilities.

You can avoid the penalty by reviewing your return before filing it. Follow these steps before filing your Form 943.

• If you’re a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17.
• If you’re a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees.
• Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11.
• Don’t show negative amounts on Form 943, line 17, or Form 943-A.
• For prior period errors, don’t adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A.

 

Employers of Both Farm and Nonfarm Workers

If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes aren’t combined for purposes of applying any of the deposit schedule rules.

If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes by making separate deposits. For example, if you’re a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of May is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by June 15. Use one transaction to deposit the $1,500 of Form 941/944 taxes and another transaction to deposit the $1,200 of Form 943 taxes.

8. Form 943

You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Don’t report these wages on Form 941 or Form 944.

Household employees.

If you file Form 943 and pay wages to household workers, you may include the wages and taxes of these workers on Form 943. If you choose not to report these wages and taxes on Form 943, report the wages of these workers separately on Schedule H (Form 1040). You must have an EIN to file Schedule H (Form 1040). See section 1 for details. If you report the wages on Form 943, include the taxes when you figure deposit requirements or make deposits. If you include household employee wages and taxes on Schedule H (Form 1040), don’t include the household employee taxes when you figure deposit requirements or make Form 943 deposits. See Pub. 926 for more information about household workers.

If household employee wages and taxes are included on Form 943, you must also include FUTA tax for the employees on Form 940. See section 10 for more information.

 

Penalties.

For each month or part of a month that a return isn’t filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file (FTF) penalty of 5% of the unpaid tax due with that return. The maximum penalty is 25% of the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay (FTP) penalty of 0.5% per month of the amount of tax. For individual filers only, the FTP penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the FTP penalty is also 25% of the tax due. If both penalties apply in any month, the FTF penalty is reduced by the amount of the FTP penalty. The penalties won’t be charged if you have reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

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

If federal income, social security, or Medicare taxes that must be withheld aren’t withheld or aren’t paid, you may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 7.

Generally, use of a third-party payer, such as a payroll service provider or reporting agent, doesn’t relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time. See Outsourcing payroll duties for more information.

 

9. Reporting Adjustments on Form 943

There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 and the Instructions for Form 943-X for more information on how to report these adjustments.

Current Year Adjustments

In certain cases, amounts reported as social security and Medicare taxes on Form 943, lines 3, 5, and 7, must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. Current year adjustments are reported on Form 943, line 10. See section 13 of Pub. 15 for more information on these adjustments.

If you withhold an incorrect amount of federal income tax or Additional Medicare Tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.

Prior Year Adjustments

If you discover an error on a previously filed Form 943, make the correction using Form 943-X. File a separate Form 943-X for each prior year you’re correcting. File Form 943-X separately. Don’t attach Form 943-X to your current period Form 943. You must explain your error on Form 943-X, indicate when the error was discovered, and provide the applicable certifications.

When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe by the time you file. For example, you discover on June 9, 2017, that you underreported $10,000 of social security and Medicare wages on your 2016 Form 943. You owe $1,530 on the 2016 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2018, and pay $1,530 by the time you file. For more information, see the Instructions for Form 943-X or visit IRS.gov and enter “correcting employment taxes” in the search box.

See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Revenue Ruling 2009-39 at IRS.gov/irb/2009-52_IRB/ar14.html.

Form 843.

Don’t use Form 843 to request a refund or abatement of overreported social security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting a refund or abatement of assessed interest or penalties.

 

Federal income tax and Additional Medicare Tax withholding adjustments.

You can’t adjust amounts reported as income tax or Additional Medicare Tax withheld in a prior calendar year, even if you withheld the wrong amount, unless it is to correct an administrative error or section 3509 applies. An administrative error occurs if the amount you entered on Form 943 isn’t the amount that you actually withheld. Examples include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.

If a prior year error was a nonadministrative error, you may correct only the wages subject to Additional Medicare Tax withholding.

 

Social security and Medicare tax adjustments.

Correct prior year social security and Medicare tax errors by making an adjustment on Form 943-X.

If you withheld no tax or less than the correct amount, you may correct the mistake by withholding the tax from a later payment to the same employee.

If you withheld employee tax when no tax is due or if you withheld more than the correct amount, you must repay or reimburse the employee.

 

Collecting underwithheld taxes from employees.

If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee’s wages, you can make it up from future pay to that employee. But you’re the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld federal income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year.

 

Refunding amounts incorrectly withheld from employees.

If you withheld more than the correct amount of income, social security, or Medicare taxes from wages paid, repay or reimburse the employee the excess. Any excess income tax or Additional Medicare Tax withholding must be repaid or reimbursed to the employee before the end of the calendar year in which it was withheld. Keep in your records the employee’s written receipt showing the date and amount of the repayment or record of reimbursement. If you didn’t repay or reimburse the employee, you must report and pay each excess amount when you file Form 943 for the year in which you withheld too much tax.

 

Filing corrections to Forms W-2 and W-3.

When adjustments are made to correct social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also may need to file Forms W-2c and Form W-3c. Forms W-2c may be created and submitted to the SSA over the Internet. For more information, visit the SSA’s Employer W-2 Filing Instructions & Information website at socialsecurity.gov/employer.

 

For additional information about the procedure for adjusting employment taxes, see the Instructions for Form 943-X or visit IRS.gov and enter “correcting employment taxes” in the search box. Also see Treasury Decision 9405, 2008-32 I.R.B. 293, available at IRS.gov/irb/2008-32_IRB/ar13.html.

Note. Current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance are reported on your Form 943.

10. Federal Unemployment (FUTA) Tax

The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. For a list of state unemployment agencies, visit the U.S. Department of Labor’s website at workforcesecurity.doleta.gov/unemploy/agencies.asp. Only the employer pays FUTA tax; it isn’t withheld from the employees’ wages. For more information, see the Instructions for Form 940.

For 2017, you must file Form 940 if you:

• Paid cash wages of $20,000 or more to farmworkers in any calendar quarter in 2016 or 2017, or
• Employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2016 or 20 or more different weeks in 2017.

To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as “H-2A” visa workers. However, wages paid to “H-2A” visa workers aren’t subject to the FUTA tax.

Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.

You must deposit FUTA tax by EFT. The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax , later in this section.

FUTA tax rate.

The FUTA tax rate is 6.0% for 2017. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of wages subject to FUTA tax. If you’re entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. You’re entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state isn’t determined to be a credit reduction state. See the Instructions for Form 940 to determine the credit.

In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax. However, certain states exclude some types of wages from state unemployment tax, even though they are subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.

 

Successor employer.

If you have acquired a business from someone else, you may be able to claim a special credit as a successor employer. See the Instructions for Form 940.

 

Deposit rules for FUTA tax.

Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply 0.006 times the amount of wages paid to each employee during the quarter. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. When an employee’s wages reach $7,000 for the calendar year, don’t figure any additional FUTA tax for that employee. If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax by EFT as explained in section 7, by the last day of the month following the end of the quarter. If the amount is $500 or less, you don’t have to deposit it, but you must add it to the amount of tax for the next quarter to determine whether a deposit is required for that quarter.

If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a major credit card, debit card, or pay the tax with a check or money order with your Form 940 by January 31. If you file Form 940 electronically, you can e-file and e-pay (EFW). For more information on paying your taxes with a credit or debit card or using EFW, visit the IRS website at IRS.gov/payments.

 

Filing Form 940.

File your 2016 Form 940 by January 31, 2017. If you make deposits on time in full payment of the tax due for the year, you may file Form 940 by February 10.

 

11. Reconciling Wage Reporting Forms

When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS may contact you to resolve the discrepancies.

To help reduce discrepancies:

1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and 943;
2. Report social security and Medicare wages and taxes separately on Forms W-2, W-3, and 943;
3. Report social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages;
4. Report Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages;
5. Make sure that social security wages for each employee don’t exceed the annual social security wage base; and
6. Don’t report noncash wages that aren’t subject to social security or Medicare taxes as social security or Medicare wages.

Take the following steps to reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943.

1. Be sure that the amounts on Form W-3 are the total amounts from Forms W-2, excluding any amounts from Forms W-2 that were marked void.
2. Reconcile Form W-3 with your Form 943 by comparing amounts reported for the following items.
   1. Federal income tax withheld.
   2. Social security wages and Medicare wages.
   3. Social security and Medicare taxes. Generally, the amounts shown on Form 943, including current year adjustments, should be approximately twice the amounts shown on Form W-3.

Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. For example, if you withheld any Additional Medicare Tax from your employee’s wages, the amount of Medicare tax that is reported on Form 943, line 5, won’t be twice the amount of the Medicare tax withheld that is reported in box 6 of Form W-3. If they don’t match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts didn’t match in case there are inquiries from the IRS or the SSA.

12. How Do Employment Taxes Apply to Farmwork?

Type of employment	Income Tax Withholding, Social Security, and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000)	Federal Unemployment Tax
Farm Employment Includes:
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife.	Taxable if $150 test or $2,500 test is met. See section 4.	Taxable if either test in section 10 is met.
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane.
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.*
7. Hatching poultry on a farm.
8. Production or harvesting of maple syrup on a farm.
Farm Employment Doesn’t Include:
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing.	Taxable under general employment rules. Farm rules don’t apply.	Taxable under general FUTA rules. Farm rules don’t apply.
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above.
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators don’t meet the tests in (6) above.
4. Household employment.
Special Employment Situations:
1. Services not in the course of employer’s trade or business on farm operated for profit (cash payments only).	Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child.	Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter.
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (“H-2A” workers).	Exempt.	Exempt.
3. Family employment.	Exempt for employer’s child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer.	Exempt if services performed by employer’s parent or spouse or by employer’s child under age 21.
*For federal unemployment tax, farmwork includes workers employed by a group of operators, if they produce more than one-half of the commodity.

13. Federal Income Tax Withholding Methods

There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 26–45) for your payroll period and the employee’s marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you can’t use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.

To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.

1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2017 Amount for One Withholding Allowance table shown later.
2. Subtract the result from the employee’s wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.

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

 

Percentage Method

If you don’t want to use the wage bracket tables on pages 26–45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

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

1. Multiply one withholding allowance (see table later) by the number of allowances the employee claims.
2. Subtract that amount from the employee’s wages.
3. Determine the amount to withhold from the appropriate table on pages 24 and 25.

Percentage Method—2017 Amount for One Withholding Allowance

Payroll Period	One Withholding Allowance
Weekly	$ 77.90
Biweekly	155.80
Semimonthly	168.80
Monthly	337.50
Quarterly	1,012.50
Semiannually	2,025.00
Annually	4,050.00
Daily or miscellaneous (each day of the payroll period)	15.60

 

Example.

An unmarried employee is paid $800 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows.

1.	Total wage payment		$800.00
2.	One allowance	$77.90
3.	Allowances claimed on Form W-4	2
4.	Multiply line 2 by line 3		$155.80
5.	Amount subject to withholding (subtract line 4 from line 1)		$644.20
6.	Tax to be withheld on $644.20 from Table 1—single person, page 24		$81.03

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

Withholding based on annual wages.

Figure the federal income tax to withhold on annual wages under thePercentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

Example.

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $16,200 (the value of four withholding allowances annually) for a balance of $35,800. Using column (b) of Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,140. Divide the annual amount by 52. The weekly federal income tax to withhold is $60.38.

 

Alternative Methods of Federal Income Tax Withholding

Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Pub. 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2017)

 

TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $ 44			$0		Not over $166			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$44	—$224		$0.00 plus 10%	—$44	$166	—$525		$0.00 plus 10%	—$166
$224	—$774		$18.00 plus 15%	—$224	$525	—$1,626		$35.90 plus 15%	—$525
$774	—$1,812		$100.50 plus 25%	—$774	$1,626	—$3,111		$201.05 plus 25%	—$1,626
$1,812	—$3,730		$360.00 plus 28%	—$1,812	$3,111	—$4,654		$572.30 plus 28%	—$3,111
$3,730	—$8,058		$897.04 plus 33%	—$3,730	$4,654	—$8,180		$1,004.34 plus 33%	—$4,654
$8,058	—$8,090		$2,325.28 plus 35%	—$8,058	$8,180	—$9,218		$2,167.92 plus 35%	—$8,180
$8,090			$2,336.48 plus 39.6%	—$8,090	$9,218			$2,531.22 plus 39.6%	—$9,218
TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $88			$0		Not over $333			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$88	—$447		$0.00 plus 10%	—$88	$333	—$1,050		$0.00 plus 10%	—$333
$447	—$1,548		$35.90 plus 15%	—$447	$1,050	—$3,252		$71.70 plus 15%	—$1,050
$1,548	—$3,623		$201.05 plus 25%	—$1,548	$3,252	—$6,221		$402.00 plus 25%	—$3,252
$3,623	—$7,460		$719.80 plus 28%	—$3,623	$6,221	—$9,308		$1,144.25 plus 28%	—$6,221
$7,460	—$16,115		$1,794.16 plus 33%	—$7,460	$9,308	—$16,360		$2,008.61 plus 33%	—$9,308
$16,115	—$16,181		$4,650.31 plus 35%	—$16,115	$16,360	—$18,437		$4,335.77 plus 35%	—$16,360
$16,181			$4,673.41 plus 39.6%	—$16,181	$18,437			$5,062.72 plus 39.6%	—$18,437
TABLE 3—SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $96			$0		Not over $360			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$96	—$484		$0.00 plus 10%	—$96	$360	—$1,138		$0.00 plus 10%	—$360
$484	—$1,677		$38.80 plus 15%	—$484	$1,138	—$3,523		$77.80 plus 15%	—$1,138
$1,677	—$3,925		$217.75 plus 25%	—$1,677	$3,523	—$6,740		$435.55 plus 25%	—$3,523
$3,925	—$8,081		$779.75 plus 28%	—$3,925	$6,740	—$10,083		$1,239.80 plus 28%	—$6,740
$8,081	—$17,458		$1,943.43 plus 33%	—$8,081	$10,083	—$17,723		$2,175.84 plus 33%	—$10,083
$17,458	—$17,529		$5,037.84 plus 35%	—$17,458	$17,723	—$19,973		$4,697.04 plus 35%	—$17,723
$17,529			$5,062.69 plus 39.6%	—$17,529	$19,973			$5,484.54 plus 39.6%	—$19,973
TABLE 4—MONTHLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $192			$0		Not over $721			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$192	—$969		$0.00 plus 10%	—$192	$721	—$2,275		$0.00 plus 10%	—$721
$969	—$3,354		$77.70 plus 15%	—$969	$2,275	—$7,046		$155.40 plus 15%	—$2,275
$3,354	—$7,850		$435.45 plus 25%	—$3,354	$7,046	—$13,479		$871.05 plus 25%	—$7,046
$7,850	—$16,163		$1,559.45 plus 28%	—$7,850	$13,479	—$20,167		$2,479.30 plus 28%	—$13,479
$16,163	—$34,917		$3,887.09 plus 33%	—$16,163	$20,167	—$35,446		$4,351.94 plus 33%	—$20,167
$34,917	—$35,058		$10,075.91 plus 35%	—$34,917	$35,446	—$39,946		$9,394.01 plus 35%	—$35,446
$35,058			$10,125.26 plus 39.6%	—$35,058	$39,946			$10,969.01 plus 39.6%	—$39,946

 

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2017)

 

TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $575			$0		Not over $2,163			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$575	—$2,906		$0.00 plus 10%	—$575	$2,163	—$6,825		$0.00 plus 10%	—$2,163
$2,906	—$10,063		$233.10 plus 15%	—$2,906	$6,825	—$21,138		$466.20 plus 15%	—$6,825
$10,063	—$23,550		$1,306.65 plus 25%	—$10,063	$21,138	—$40,438		$2,613.15 plus 25%	—$21,138
$23,550	—$48,488		$4,678.40 plus 28%	—$23,550	$40,438	—$60,500		$7,438.15 plus 28%	—$40,438
$48,488	—$104,750		$11,661.04 plus 33%	—$48,488	$60,500	—$106,338		$13,055.51 plus 33%	—$60,500
$104,750	—$105,175		$30,227.50 plus 35%	—$104,750	$106,338	—$119,838		$28,182.05 plus 35%	—$106,338
$105,175			$30,376.25 plus 39.6%	—$105,175	$119,838			$32,907.05 plus 39.6%	—$119,838
TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $1,150			$0		Not over $4,325			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$1,150	—$5,813		$0.00 plus 10%	—$1,150	$4,325	—$13,650		$0.00 plus 10%	—$4,325
$5,813	—$20,125		$466.30 plus 15%	—$5,813	$13,650	—$42,275		$932.50 plus 15%	—$13,650
$20,125	—$47,100		$2,613.10 plus 25%	—$20,125	$42,275	—$80,875		$5,226.25 plus 25%	—$42,275
$47,100	—$96,975		$9,356.85 plus 28%	—$47,100	$80,875	—$121,000		$14,876.25 plus 28%	—$80,875
$96,975	—$209,500		$23,321.85 plus 33%	—$96,975	$121,000	—$212,675		$26,111.25 plus 33%	—$121,000
$209,500	—$210,350		$60,455.10 plus 35%	—$209,500	$212,675	—$239,675		$56,364.00 plus 35%	—$212,675
$210,350			$60,752.60 plus 39.6%	—$210,350	$239,675			$65,814.00 plus 39.6%	—$239,675
TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $2,300			$0		Not over $8,650			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$2,300	—$11,625		$0.00 plus 10%	—$2,300	$8,650	—$27,300		$0.00 plus 10%	—$8,650
$11,625	—$40,250		$932.50 plus 15%	—$11,625	$27,300	—$84,550		$1,865.00 plus 15%	—$27,300
$40,250	—$94,200		$5,226.25 plus 25%	—$40,250	$84,550	—$161,750		$10,452.50 plus 25%	—$84,550
$94,200	—$193,950		$18,713.75 plus 28%	—$94,200	$161,750	—$242,000		$29,752.50 plus 28%	—$161,750
$193,950	—$419,000		$46,643.75 plus 33%	—$193,950	$242,000	—$425,350		$52,222.50 plus 33%	—$242,000
$419,000	—$420,700		$120,910.25 plus 35%	—$419,000	$425,350	—$479,350		$112,728.00 plus 35%	—$425,350
$420,700			$121,505.25 plus 39.6%	—$420,700	$479,350			$131,628.00 plus 39.6%	—$479,350
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:			The amount of income tax to withhold per day is:		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:			The amount of income tax to withhold per day is:
Not over $8.80			$0		Not over $33.30			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$8.80	—$44.70		$0.00 plus 10%	—$8.80	$33.30	—$105.00		$0.00 plus 10%	—$33.30
$44.70	—$154.80		$3.59 plus 15%	—$44.70	$105.00	—$325.20		$7.17 plus 15%	—$105.00
$154.80	—$362.30		$20.11 plus 25%	—$154.80	$325.20	—$622.10		$40.20 plus 25%	—$325.20
$362.30	—$746.00		$71.99 plus 28%	—$362.30	$622.10	—$930.80		$114.43 plus 28%	—$622.10
$746.00	—$1,611.50		$179.43 plus 33%	—$746.00	$930.80	—$1,636.00		$200.87 plus 33%	—$930.80
$1,611.50	—$1,618.10		$465.05 plus 35%	—$1,611.50	$1,636.00	—$1,843.70		$433.59 plus 35%	—$1,636.00
$1,618.10			$467.36 plus 39.6%	—$1,618.10	$1,843.70			$506.29 plus 39.6%	—$1,843.70

 

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–				And the number of withholding allowances claimed is—
At least		But less than		0		1		2		3		4		5		6		7		8		9	10
				The amount of income tax to be withheld is—
$ 0		$55		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0
55		60		1		0		0		0		0		0		0		0		0		0	0
60		65		2		0		0		0		0		0		0		0		0		0	0
65		70		2		0		0		0		0		0		0		0		0		0	0
70		75		3		0		0		0		0		0		0		0		0		0	0
75		80		3		0		0		0		0		0		0		0		0		0	0
80		85		4		0		0		0		0		0		0		0		0		0	0
85		90		4		0		0		0		0		0		0		0		0		0	0
90		95		5		0		0		0		0		0		0		0		0		0	0
95		100		5		0		0		0		0		0		0		0		0		0	0
100		105		6		0		0		0		0		0		0		0		0		0	0
105		110		6		0		0		0		0		0		0		0		0		0	0
110		115		7		0		0		0		0		0		0		0		0		0	0
115		120		7		0		0		0		0		0		0		0		0		0	0
120		125		8		0		0		0		0		0		0		0		0		0	0
125		130		8		1		0		0		0		0		0		0		0		0	0
130		135		9		1		0		0		0		0		0		0		0		0	0
135		140		9		2		0		0		0		0		0		0		0		0	0
140		145		10		2		0		0		0		0		0		0		0		0	0
145		150		10		3		0		0		0		0		0		0		0		0	0
150		155		11		3		0		0		0		0		0		0		0		0	0
155		160		11		4		0		0		0		0		0		0		0		0	0
160		165		12		4		0		0		0		0		0		0		0		0	0
165		170		12		5		0		0		0		0		0		0		0		0	0
170		175		13		5		0		0		0		0		0		0		0		0	0
175		180		13		6		0		0		0		0		0		0		0		0	0
180		185		14		6		0		0		0		0		0		0		0		0	0
185		190		14		7		0		0		0		0		0		0		0		0	0
190		195		15		7		0		0		0		0		0		0		0		0	0
195		200		15		8		0		0		0		0		0		0		0		0	0
200		210		16		8		1		0		0		0		0		0		0		0	0
210		220		17		9		2		0		0		0		0		0		0		0	0
220		230		18		10		3		0		0		0		0		0		0		0	0
230		240		20		11		4		0		0		0		0		0		0		0	0
240		250		21		12		5		0		0		0		0		0		0		0	0
250		260		23		13		6		0		0		0		0		0		0		0	0
260		270		24		14		7		0		0		0		0		0		0		0	0
270		280		26		15		8		0		0		0		0		0		0		0	0
280		290		27		16		9		1		0		0		0		0		0		0	0
290		300		29		17		10		2		0		0		0		0		0		0	0
300		310		30		18		11		3		0		0		0		0		0		0	0
310		320		32		20		12		4		0		0		0		0		0		0	0
320		330		33		21		13		5		0		0		0		0		0		0	0
330		340		35		23		14		6		0		0		0		0		0		0	0
340		350		36		24		15		7		0		0		0		0		0		0	0
350		360		38		26		16		8		0		0		0		0		0		0	0
360		370		39		27		17		9		1		0		0		0		0		0	0
370		380		41		29		18		10		2		0		0		0		0		0	0
380		390		42		30		19		11		3		0		0		0		0		0	0
390		400		44		32		20		12		4		0		0		0		0		0	0
400		410		45		33		22		13		5		0		0		0		0		0	0
410		420		47		35		23		14		6		0		0		0		0		0	0
420		430		48		36		25		15		7		0		0		0		0		0	0
430		440		50		38		26		16		8		0		0		0		0		0	0
440		450		51		39		28		17		9		1		0		0		0		0	0
450		460		53		41		29		18		10		2		0		0		0		0	0
460		470		54		42		31		19		11		3		0		0		0		0	0
470		480		56		44		32		21		12		4		0		0		0		0	0
480		490		57		45		34		22		13		5		0		0		0		0	0
490		500		59		47		35		24		14		6		0		0		0		0	0
500		510		60		48		37		25		15		7		0		0		0		0	0
510		520		62		50		38		27		16		8		0		0		0		0	0
520		530		63		51		40		28		17		9		1		0		0		0	0
530		540		65		53		41		30		18		10		2		0		0		0	0
540		550		66		54		43		31		19		11		3		0		0		0	0
550		560		68		56		44		33		21		12		4		0		0		0	0
560		570		69		57		46		34		22		13		5		0		0		0	0
570		580		71		59		47		36		24		14		6		0		0		0	0
580		590		72		60		49		37		25		15		7		0		0		0	0
590		600		74		62		50		39		27		16		8		1		0		0	0
$600		$610		$75		$63		$52		$40		$28		$17		$9		$2		$0		$0	$0
610		620		77		65		53		42		30		18		10		3		0		0	0
620		630		78		66		55		43		31		20		11		4		0		0	0
630		640		80		68		56		45		33		21		12		5		0		0	0
640		650		81		69		58		46		34		23		13		6		0		0	0
650		660		83		71		59		48		36		24		14		7		0		0	0
660		670		84		72		61		49		37		26		15		8		0		0	0
670		680		86		74		62		51		39		27		16		9		1		0	0
680		690		87		75		64		52		40		29		17		10		2		0	0
690		700		89		77		65		54		42		30		19		11		3		0	0
700		710		90		78		67		55		43		32		20		12		4		0	0
710		720		92		80		68		57		45		33		22		13		5		0	0
720		730		93		81		70		58		46		35		23		14		6		0	0
730		740		95		83		71		60		48		36		25		15		7		0	0
740		750		96		84		73		61		49		38		26		16		8		0	0
750		760		98		86		74		63		51		39		28		17		9		1	0
760		770		99		87		76		64		52		41		29		18		10		2	0
770		780		101		89		77		66		54		42		31		19		11		3	0
780		790		103		90		79		67		55		44		32		20		12		4	0
790		800		106		92		80		69		57		45		34		22		13		5	0
800		810		108		93		82		70		58		47		35		23		14		6	0
810		820		111		95		83		72		60		48		37		25		15		7	0
820		830		113		96		85		73		61		50		38		26		16		8	0
830		840		116		98		86		75		63		51		40		28		17		9	1
840		850		118		99		88		76		64		53		41		29		18		10	2
850		860		121		101		89		78		66		54		43		31		19		11	3
860		870		123		104		91		79		67		56		44		32		21		12	4
870		880		126		106		92		81		69		57		46		34		22		13	5
880		890		128		109		94		82		70		59		47		35		24		14	6
890		900		131		111		95		84		72		60		49		37		25		15	7
900		910		133		114		97		85		73		62		50		38		27		16	8
910		920		136		116		98		87		75		63		52		40		28		17	9
920		930		138		119		100		88		76		65		53		41		30		18	10
930		940		141		121		102		90		78		66		55		43		31		20	11
940		950		143		124		104		91		79		68		56		44		33		21	12
950		960		146		126		107		93		81		69		58		46		34		23	13
960		970		148		129		109		94		82		71		59		47		36		24	14
970		980		151		131		112		96		84		72		61		49		37		26	15
980		990		153		134		114		97		85		74		62		50		39		27	16
990		1,000		156		136		117		99		87		75		64		52		40		29	17
1,000		1,010		158		139		119		100		88		77		65		53		42		30	18
1,010		1,020		161		141		122		102		90		78		67		55		43		32	20
1,020		1,030		163		144		124		105		91		80		68		56		45		33	21
1,030		1,040		166		146		127		107		93		81		70		58		46		35	23
1,040		1,050		168		149		129		110		94		83		71		59		48		36	24
1,050		1,060		171		151		132		112		96		84		73		61		49		38	26
1,060		1,070		173		154		134		115		97		86		74		62		51		39	27
1,070		1,080		176		156		137		117		99		87		76		64		52		41	29
1,080		1,090		178		159		139		120		100		89		77		65		54		42	30
1,090		1,100		181		161		142		122		103		90		79		67		55		44	32
1,100		1,110		183		164		144		125		105		92		80		68		57		45	33
1,110		1,120		186		166		147		127		108		93		82		70		58		47	35
1,120		1,130		188		169		149		130		110		95		83		71		60		48	36
1,130		1,140		191		171		152		132		113		96		85		73		61		50	38
1,140		1,150		193		174		154		135		115		98		86		74		63		51	39
1,150		1,160		196		176		157		137		118		99		88		76		64		53	41
1,160		1,170		198		179		159		140		120		101		89		77		66		54	42
1,170		1,180		201		181		162		142		123		103		91		79		67		56	44
1,180		1,190		203		184		164		145		125		106		92		80		69		57	45
1,190		1,200		206		186		167		147		128		108		94		82		70		59	47
1,200		1,210		208		189		169		150		130		111		95		83		72		60	48
1,210		1,220		211		191		172		152		133		113		97		85		73		62	50
1,220		1,230		213		194		174		155		135		116		98		86		75		63	51
1,230		1,240		216		196		177		157		138		118		100		88		76		65	53
1,240		1,250		218		199		179		160		140		121		101		89		78		66	54
$1,250 and over				Use Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 23.
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least	But less than		0		1		2		3		4		5		6		7		8		9		10
			The amount of income tax to be withheld is—
$ 0	$170		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0
170	175		1		0		0		0		0		0		0		0		0		0		0
175	180		1		0		0		0		0		0		0		0		0		0		0
180	185		2		0		0		0		0		0		0		0		0		0		0
185	190		2		0		0		0		0		0		0		0		0		0		0
190	195		3		0		0		0		0		0		0		0		0		0		0
195	200		3		0		0		0		0		0		0		0		0		0		0
200	210		4		0		0		0		0		0		0		0		0		0		0
210	220		5		0		0		0		0		0		0		0		0		0		0
220	230		6		0		0		0		0		0		0		0		0		0		0
230	240		7		0		0		0		0		0		0		0		0		0		0
240	250		8		0		0		0		0		0		0		0		0		0		0
250	260		9		1		0		0		0		0		0		0		0		0		0
260	270		10		2		0		0		0		0		0		0		0		0		0
270	280		11		3		0		0		0		0		0		0		0		0		0
280	290		12		4		0		0		0		0		0		0		0		0		0
290	300		13		5		0		0		0		0		0		0		0		0		0
300	310		14		6		0		0		0		0		0		0		0		0		0
310	320		15		7		0		0		0		0		0		0		0		0		0
320	330		16		8		0		0		0		0		0		0		0		0		0
330	340		17		9		1		0		0		0		0		0		0		0		0
340	350		18		10		2		0		0		0		0		0		0		0		0
350	360		19		11		3		0		0		0		0		0		0		0		0
360	370		20		12		4		0		0		0		0		0		0		0		0
370	380		21		13		5		0		0		0		0		0		0		0		0
380	390		22		14		6		0		0		0		0		0		0		0		0
390	400		23		15		7		0		0		0		0		0		0		0		0
400	410		24		16		8		1		0		0		0		0		0		0		0
410	420		25		17		9		2		0		0		0		0		0		0		0
420	430		26		18		10		3		0		0		0		0		0		0		0
430	440		27		19		11		4		0		0		0		0		0		0		0
440	450		28		20		12		5		0		0		0		0		0		0		0
450	460		29		21		13		6		0		0		0		0		0		0		0
460	470		30		22		14		7		0		0		0		0		0		0		0
470	480		31		23		15		8		0		0		0		0		0		0		0
480	490		32		24		16		9		1		0		0		0		0		0		0
490	500		33		25		17		10		2		0		0		0		0		0		0
500	510		34		26		18		11		3		0		0		0		0		0		0
510	520		35		27		19		12		4		0		0		0		0		0		0
520	530		36		28		20		13		5		0		0		0		0		0		0
530	540		37		29		21		14		6		0		0		0		0		0		0
540	550		39		30		22		15		7		0		0		0		0		0		0
550	560		40		31		23		16		8		0		0		0		0		0		0
560	570		42		32		24		17		9		1		0		0		0		0		0
570	580		43		33		25		18		10		2		0		0		0		0		0
580	590		45		34		26		19		11		3		0		0		0		0		0
590	600		46		35		27		20		12		4		0		0		0		0		0
600	610		48		36		28		21		13		5		0		0		0		0		0
610	620		49		38		29		22		14		6		0		0		0		0		0
620	630		51		39		30		23		15		7		0		0		0		0		0
630	640		52		41		31		24		16		8		0		0		0		0		0
640	650		54		42		32		25		17		9		1		0		0		0		0
650	660		55		44		33		26		18		10		2		0		0		0		0
660	670		57		45		34		27		19		11		3		0		0		0		0
670	680		58		47		35		28		20		12		4		0		0		0		0
680	690		60		48		37		29		21		13		5		0		0		0		0
690	700		61		50		38		30		22		14		6		0		0		0		0
700	710		63		51		40		31		23		15		7		0		0		0		0
710	720		64		53		41		32		24		16		8		0		0		0		0
720	730		66		54		43		33		25		17		9		1		0		0		0
730	740		67		56		44		34		26		18		10		2		0		0		0
740	750		69		57		46		35		27		19		11		3		0		0		0
750	760		70		59		47		36		28		20		12		4		0		0		0
760	770		72		60		49		37		29		21		13		5		0		0		0
770	780		73		62		50		38		30		22		14		6		0		0		0
780	790		75		63		52		40		31		23		15		7		0		0		0
790	800		76		65		53		41		32		24		16		8		1		0		0
$800	$810		$78		$66		$55		$43		$33		$25		$17		$9		$2		$0		$0
810	820		79		68		56		44		34		26		18		10		3		0		0
820	830		81		69		58		46		35		27		19		11		4		0		0
830	840		82		71		59		47		36		28		20		12		5		0		0
840	850		84		72		61		49		37		29		21		13		6		0		0
850	860		85		74		62		50		39		30		22		14		7		0		0
860	870		87		75		64		52		40		31		23		15		8		0		0
870	880		88		77		65		53		42		32		24		16		9		1		0
880	890		90		78		67		55		43		33		25		17		10		2		0
890	900		91		80		68		56		45		34		26		18		11		3		0
900	910		93		81		70		58		46		35		27		19		12		4		0
910	920		94		83		71		59		48		36		28		20		13		5		0
920	930		96		84		73		61		49		37		29		21		14		6		0
930	940		97		86		74		62		51		39		30		22		15		7		0
940	950		99		87		76		64		52		40		31		23		16		8		0
950	960		100		89		77		65		54		42		32		24		17		9		1
960	970		102		90		79		67		55		43		33		25		18		10		2
970	980		103		92		80		68		57		45		34		26		19		11		3
980	990		105		93		82		70		58		46		35		27		20		12		4
990	1,000		106		95		83		71		60		48		36		28		21		13		5
1,000	1,010		108		96		85		73		61		49		38		29		22		14		6
1,010	1,020		109		98		86		74		63		51		39		30		23		15		7
1,020	1,030		111		99		88		76		64		52		41		31		24		16		8
1,030	1,040		112		101		89		77		66		54		42		32		25		17		9
1,040	1,050		114		102		91		79		67		55		44		33		26		18		10
1,050	1,060		115		104		92		80		69		57		45		34		27		19		11
1,060	1,070		117		105		94		82		70		58		47		35		28		20		12
1,070	1,080		118		107		95		83		72		60		48		37		29		21		13
1,080	1,090		120		108		97		85		73		61		50		38		30		22		14
1,090	1,100		121		110		98		86		75		63		51		40		31		23		15
1,100	1,110		123		111		100		88		76		64		53		41		32		24		16
1,110	1,120		124		113		101		89		78		66		54		43		33		25		17
1,120	1,130		126		114		103		91		79		67		56		44		34		26		18
1,130	1,140		127		116		104		92		81		69		57		46		35		27		19
1,140	1,150		129		117		106		94		82		70		59		47		36		28		20
1,150	1,160		130		119		107		95		84		72		60		49		37		29		21
1,160	1,170		132		120		109		97		85		73		62		50		38		30		22
1,170	1,180		133		122		110		98		87		75		63		52		40		31		23
1,180	1,190		135		123		112		100		88		76		65		53		41		32		24
1,190	1,200		136		125		113		101		90		78		66		55		43		33		25
1,200	1,210		138		126		115		103		91		79		68		56		44		34		26
1,210	1,220		139		128		116		104		93		81		69		58		46		35		27
1,220	1,230		141		129		118		106		94		82		71		59		47		36		28
1,230	1,240		142		131		119		107		96		84		72		61		49		37		29
1,240	1,250		144		132		121		109		97		85		74		62		50		39		30
1,250	1,260		145		134		122		110		99		87		75		64		52		40		31
1,260	1,270		147		135		124		112		100		88		77		65		53		42		32
1,270	1,280		148		137		125		113		102		90		78		67		55		43		33
1,280	1,290		150		138		127		115		103		91		80		68		56		45		34
1,290	1,300		151		140		128		116		105		93		81		70		58		46		35
1,300	1,310		153		141		130		118		106		94		83		71		59		48		36
1,310	1,320		154		143		131		119		108		96		84		73		61		49		38
1,320	1,330		156		144		133		121		109		97		86		74		62		51		39
1,330	1,340		157		146		134		122		111		99		87		76		64		52		41
1,340	1,350		159		147		136		124		112		100		89		77		65		54		42
1,350	1,360		160		149		137		125		114		102		90		79		67		55		44
1,360	1,370		162		150		139		127		115		103		92		80		68		57		45
1,370	1,380		163		152		140		128		117		105		93		82		70		58		47
1,380	1,390		165		153		142		130		118		106		95		83		71		60		48
1,390	1,400		166		155		143		131		120		108		96		85		73		61		50
1,400	1,410		168		156		145		133		121		109		98		86		74		63		51
1,410	1,420		169		158		146		134		123		111		99		88		76		64		53
1,420	1,430		171		159		148		136		124		112		101		89		77		66		54
1,430	1,440		172		161		149		137		126		114		102		91		79		67		56
1,440	1,450		174		162		151		139		127		115		104		92		80		69		57
1,450	1,460		175		164		152		140		129		117		105		94		82		70		59
1,460	1,470		177		165		154		142		130		118		107		95		83		72		60
1,470	1,480		178		167		155		143		132		120		108		97		85		73		62
1,480	1,490		180		168		157		145		133		121		110		98		86		75		63
$1,490 and over			Use Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 23.

 

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–				And the number of withholding allowances claimed is—
At least	But less than			0	1		2		3		4		5		6		7		8		9		10
				The amount of income tax to be withheld is—
$ 0	$105			$0	$0		$0		$0		$0		$0		$0		$0		$0		$0		$0
105	110			2	0		0		0		0		0		0		0		0		0		0
110	115			2	0		0		0		0		0		0		0		0		0		0
115	120			3	0		0		0		0		0		0		0		0		0		0
120	125			3	0		0		0		0		0		0		0		0		0		0
125	130			4	0		0		0		0		0		0		0		0		0		0
130	135			4	0		0		0		0		0		0		0		0		0		0
135	140			5	0		0		0		0		0		0		0		0		0		0
140	145			5	0		0		0		0		0		0		0		0		0		0
145	150			6	0		0		0		0		0		0		0		0		0		0
150	155			6	0		0		0		0		0		0		0		0		0		0
155	160			7	0		0		0		0		0		0		0		0		0		0
160	165			7	0		0		0		0		0		0		0		0		0		0
165	170			8	0		0		0		0		0		0		0		0		0		0
170	175			8	0		0		0		0		0		0		0		0		0		0
175	180			9	0		0		0		0		0		0		0		0		0		0
180	185			9	0		0		0		0		0		0		0		0		0		0
185	190			10	0		0		0		0		0		0		0		0		0		0
190	195			10	0		0		0		0		0		0		0		0		0		0
195	200			11	0		0		0		0		0		0		0		0		0		0
200	205			11	0		0		0		0		0		0		0		0		0		0
205	210			12	0		0		0		0		0		0		0		0		0		0
210	215			12	0		0		0		0		0		0		0		0		0		0
215	220			13	0		0		0		0		0		0		0		0		0		0
220	225			13	0		0		0		0		0		0		0		0		0		0
225	230			14	0		0		0		0		0		0		0		0		0		0
230	235			14	0		0		0		0		0		0		0		0		0		0
235	240			15	0		0		0		0		0		0		0		0		0		0
240	245			15	0		0		0		0		0		0		0		0		0		0
245	250			16	0		0		0		0		0		0		0		0		0		0
250	260			17	1		0		0		0		0		0		0		0		0		0
260	270			18	2		0		0		0		0		0		0		0		0		0
270	280			19	3		0		0		0		0		0		0		0		0		0
280	290			20	4		0		0		0		0		0		0		0		0		0
290	300			21	5		0		0		0		0		0		0		0		0		0
300	310			22	6		0		0		0		0		0		0		0		0		0
310	320			23	7		0		0		0		0		0		0		0		0		0
320	330			24	8		0		0		0		0		0		0		0		0		0
330	340			25	9		0		0		0		0		0		0		0		0		0
340	350			26	10		0		0		0		0		0		0		0		0		0
350	360			27	11		0		0		0		0		0		0		0		0		0
360	370			28	12		0		0		0		0		0		0		0		0		0
370	380			29	13		0		0		0		0		0		0		0		0		0
380	390			30	14		0		0		0		0		0		0		0		0		0
390	400			31	15		0		0		0		0		0		0		0		0		0
400	410			32	16		1		0		0		0		0		0		0		0		0
410	420			33	17		2		0		0		0		0		0		0		0		0
420	430			34	18		3		0		0		0		0		0		0		0		0
430	440			35	19		4		0		0		0		0		0		0		0		0
440	450			36	20		5		0		0		0		0		0		0		0		0
450	460			37	21		6		0		0		0		0		0		0		0		0
460	470			39	22		7		0		0		0		0		0		0		0		0
470	480			40	23		8		0		0		0		0		0		0		0		0
480	490			42	24		9		0		0		0		0		0		0		0		0
490	500			43	25		10		0		0		0		0		0		0		0		0
500	520			45	27		11		0		0		0		0		0		0		0		0
520	540			48	29		13		0		0		0		0		0		0		0		0
540	560			51	31		15		0		0		0		0		0		0		0		0
560	580			54	33		17		1		0		0		0		0		0		0		0
580	600			57	35		19		3		0		0		0		0		0		0		0
600	620			60	37		21		5		0		0		0		0		0		0		0
620	640			63	40		23		7		0		0		0		0		0		0		0
640	660			66	43		25		9		0		0		0		0		0		0		0
660	680			69	46		27		11		0		0		0		0		0		0		0
680	700			72	49		29		13		0		0		0		0		0		0		0
700	720			75	52		31		15		0		0		0		0		0		0		0
720	740			78	55		33		17		2		0		0		0		0		0		0
740	760			81	58		35		19		4		0		0		0		0		0		0
760	780			84	61		38		21		6		0		0		0		0		0		0
780	800			87	64		41		23		8		0		0		0		0		0		0
$800	$820			$90	$67		$44		$25		$10		$0		$0		$0		$0		$0		$0
820	840			93	70		47		27		12		0		0		0		0		0		0
840	860			96	73		50		29		14		0		0		0		0		0		0
860	880			99	76		53		31		16		0		0		0		0		0		0
880	900			102	79		56		33		18		2		0		0		0		0		0
900	920			105	82		59		35		20		4		0		0		0		0		0
920	940			108	85		62		38		22		6		0		0		0		0		0
940	960			111	88		65		41		24		8		0		0		0		0		0
960	980			114	91		68		44		26		10		0		0		0		0		0
980	1,000			117	94		71		47		28		12		0		0		0		0		0
1,000	1,020			120	97		74		50		30		14		0		0		0		0		0
1,020	1,040			123	100		77		53		32		16		1		0		0		0		0
1,040	1,060			126	103		80		56		34		18		3		0		0		0		0
1,060	1,080			129	106		83		59		36		20		5		0		0		0		0
1,080	1,100			132	109		86		62		39		22		7		0		0		0		0
1,100	1,120			135	112		89		65		42		24		9		0		0		0		0
1,120	1,140			138	115		92		68		45		26		11		0		0		0		0
1,140	1,160			141	118		95		71		48		28		13		0		0		0		0
1,160	1,180			144	121		98		74		51		30		15		0		0		0		0
1,180	1,200			147	124		101		77		54		32		17		1		0		0		0
1,200	1,220			150	127		104		80		57		34		19		3		0		0		0
1,220	1,240			153	130		107		83		60		36		21		5		0		0		0
1,240	1,260			156	133		110		86		63		39		23		7		0		0		0
1,260	1,280			159	136		113		89		66		42		25		9		0		0		0
1,280	1,300			162	139		116		92		69		45		27		11		0		0		0
1,300	1,320			165	142		119		95		72		48		29		13		0		0		0
1,320	1,340			168	145		122		98		75		51		31		15		0		0		0
1,340	1,360			171	148		125		101		78		54		33		17		2		0		0
1,360	1,380			174	151		128		104		81		57		35		19		4		0		0
1,380	1,400			177	154		131		107		84		60		37		21		6		0		0
1,400	1,420			180	157		134		110		87		63		40		23		8		0		0
1,420	1,440			183	160		137		113		90		66		43		25		10		0		0
1,440	1,460			186	163		140		116		93		69		46		27		12		0		0
1,460	1,480			189	166		143		119		96		72		49		29		14		0		0
1,480	1,500			192	169		146		122		99		75		52		31		16		0		0
1,500	1,520			195	172		149		125		102		78		55		33		18		2		0
1,520	1,540			198	175		152		128		105		81		58		35		20		4		0
1,540	1,560			201	178		155		131		108		84		61		38		22		6		0
1,560	1,580			206	181		158		134		111		87		64		41		24		8		0
1,580	1,600			211	184		161		137		114		90		67		44		26		10		0
1,600	1,620			216	187		164		140		117		93		70		47		28		12		0
1,620	1,640			221	190		167		143		120		96		73		50		30		14		0
1,640	1,660			226	193		170		146		123		99		76		53		32		16		0
1,660	1,680			231	196		173		149		126		102		79		56		34		18		2
1,680	1,700			236	199		176		152		129		105		82		59		36		20		4
1,700	1,720			241	203		179		155		132		108		85		62		38		22		6
1,720	1,740			246	208		182		158		135		111		88		65		41		24		8
1,740	1,760			251	213		185		161		138		114		91		68		44		26		10
1,760	1,780			256	218		188		164		141		117		94		71		47		28		12
1,780	1,800			261	223		191		167		144		120		97		74		50		30		14
1,800	1,820			266	228		194		170		147		123		100		77		53		32		16
1,820	1,840			271	233		197		173		150		126		103		80		56		34		18
1,840	1,860			276	238		200		176		153		129		106		83		59		36		20
1,860	1,880			281	243		204		179		156		132		109		86		62		39		22
1,880	1,900			286	248		209		182		159		135		112		89		65		42		24
1,900	1,920			291	253		214		185		162		138		115		92		68		45		26
1,920	1,940			296	258		219		188		165		141		118		95		71		48		28
1,940	1,960			301	263		224		191		168		144		121		98		74		51		30
1,960	1,980			306	268		229		194		171		147		124		101		77		54		32
1,980	2,000			311	273		234		197		174		150		127		104		80		57		34
2,000	2,020			316	278		239		200		177		153		130		107		83		60		37
2,020	2,040			321	283		244		205		180		156		133		110		86		63		40
2,040	2,060			326	288		249		210		183		159		136		113		89		66		43
2,060	2,080			331	293		254		215		186		162		139		116		92		69		46
2,080	2,100			336	298		259		220		189		165		142		119		95		72		49
$2,100 and over				Use Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 23.
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least		But less than	0			1		2		3	4	5		6		7		8		9		10
			The amount of income tax to be withheld is—
$ 0		$340	$0			$0		$0		$0	$0	$0		$0		$0		$0		$0		$0
340		350	1			0		0		0	0	0		0		0		0		0		0
350		360	2			0		0		0	0	0		0		0		0		0		0
360		370	3			0		0		0	0	0		0		0		0		0		0
370		380	4			0		0		0	0	0		0		0		0		0		0
380		390	5			0		0		0	0	0		0		0		0		0		0
390		400	6			0		0		0	0	0		0		0		0		0		0
400		410	7			0		0		0	0	0		0		0		0		0		0
410		420	8			0		0		0	0	0		0		0		0		0		0
420		430	9			0		0		0	0	0		0		0		0		0		0
430		440	10			0		0		0	0	0		0		0		0		0		0
440		450	11			0		0		0	0	0		0		0		0		0		0
450		460	12			0		0		0	0	0		0		0		0		0		0
460		470	13			0		0		0	0	0		0		0		0		0		0
470		480	14			0		0		0	0	0		0		0		0		0		0
480		490	15			0		0		0	0	0		0		0		0		0		0
490		500	16			1		0		0	0	0		0		0		0		0		0
500		520	18			2		0		0	0	0		0		0		0		0		0
520		540	20			4		0		0	0	0		0		0		0		0		0
540		560	22			6		0		0	0	0		0		0		0		0		0
560		580	24			8		0		0	0	0		0		0		0		0		0
580		600	26			10		0		0	0	0		0		0		0		0		0
600		620	28			12		0		0	0	0		0		0		0		0		0
620		640	30			14		0		0	0	0		0		0		0		0		0
640		660	32			16		1		0	0	0		0		0		0		0		0
660		680	34			18		3		0	0	0		0		0		0		0		0
680		700	36			20		5		0	0	0		0		0		0		0		0
700		720	38			22		7		0	0	0		0		0		0		0		0
720		740	40			24		9		0	0	0		0		0		0		0		0
740		760	42			26		11		0	0	0		0		0		0		0		0
760		780	44			28		13		0	0	0		0		0		0		0		0
780		800	46			30		15		0	0	0		0		0		0		0		0
800		820	48			32		17		1	0	0		0		0		0		0		0
820		840	50			34		19		3	0	0		0		0		0		0		0
840		860	52			36		21		5	0	0		0		0		0		0		0
860		880	54			38		23		7	0	0		0		0		0		0		0
880		900	56			40		25		9	0	0		0		0		0		0		0
900		920	58			42		27		11	0	0		0		0		0		0		0
920		940	60			44		29		13	0	0		0		0		0		0		0
940		960	62			46		31		15	0	0		0		0		0		0		0
960		980	64			48		33		17	1	0		0		0		0		0		0
980		1,000	66			50		35		19	3	0		0		0		0		0		0
1,000		1,020	68			52		37		21	5	0		0		0		0		0		0
1,020		1,040	70			54		39		23	7	0		0		0		0		0		0
1,040		1,060	72			56		41		25	9	0		0		0		0		0		0
1,060		1,080	75			58		43		27	11	0		0		0		0		0		0
1,080		1,100	78			60		45		29	13	0		0		0		0		0		0
1,100		1,120	81			62		47		31	15	0		0		0		0		0		0
1,120		1,140	84			64		49		33	17	2		0		0		0		0		0
1,140		1,160	87			66		51		35	19	4		0		0		0		0		0
1,160		1,180	90			68		53		37	21	6		0		0		0		0		0
1,180		1,200	93			70		55		39	23	8		0		0		0		0		0
1,200		1,220	96			72		57		41	25	10		0		0		0		0		0
1,220		1,240	99			75		59		43	27	12		0		0		0		0		0
1,240		1,260	102			78		61		45	29	14		0		0		0		0		0
1,260		1,280	105			81		63		47	31	16		0		0		0		0		0
1,280		1,300	108			84		65		49	33	18		2		0		0		0		0
1,300		1,320	111			87		67		51	35	20		4		0		0		0		0
1,320		1,340	114			90		69		53	37	22		6		0		0		0		0
1,340		1,360	117			93		71		55	39	24		8		0		0		0		0
1,360		1,380	120			96		73		57	41	26		10		0		0		0		0
1,380		1,400	123			99		76		59	43	28		12		0		0		0		0
1,400		1,420	126			102		79		61	45	30		14		0		0		0		0
1,420		1,440	129			105		82		63	47	32		16		1		0		0		0
1,440		1,460	132			108		85		65	49	34		18		3		0		0		0
1,460		1,480	135			111		88		67	51	36		20		5		0		0		0
1,480		1,500	138			114		91		69	53	38		22		7		0		0		0
$1,500		$1,520	$141			$117		$94		$71	$55	$40		$24		$9		$0		$0		$0
1,520		1,540	144			120		97		74	57	42		26		11		0		0		0
1,540		1,560	147			123		100		77	59	44		28		13		0		0		0
1,560		1,580	150			126		103		80	61	46		30		15		0		0		0
1,580		1,600	153			129		106		83	63	48		32		17		1		0		0
1,600		1,620	156			132		109		86	65	50		34		19		3		0		0
1,620		1,640	159			135		112		89	67	52		36		21		5		0		0
1,640		1,660	162			138		115		92	69	54		38		23		7		0		0
1,660		1,680	165			141		118		95	71	56		40		25		9		0		0
1,680		1,700	168			144		121		98	74	58		42		27		11		0		0
1,700		1,720	171			147		124		101	77	60		44		29		13		0		0
1,720		1,740	174			150		127		104	80	62		46		31		15		0		0
1,740		1,760	177			153		130		107	83	64		48		33		17		2		0
1,760		1,780	180			156		133		110	86	66		50		35		19		4		0
1,780		1,800	183			159		136		113	89	68		52		37		21		6		0
1,800		1,820	186			162		139		116	92	70		54		39		23		8		0
1,820		1,840	189			165		142		119	95	72		56		41		25		10		0
1,840		1,860	192			168		145		122	98	75		58		43		27		12		0
1,860		1,880	195			171		148		125	101	78		60		45		29		14		0
1,880		1,900	198			174		151		128	104	81		62		47		31		16		0
1,900		1,920	201			177		154		131	107	84		64		49		33		18		2
1,920		1,940	204			180		157		134	110	87		66		51		35		20		4
1,940		1,960	207			183		160		137	113	90		68		53		37		22		6
1,960		1,980	210			186		163		140	116	93		70		55		39		24		8
1,980		2,000	213			189		166		143	119	96		73		57		41		26		10
2,000		2,020	216			192		169		146	122	99		76		59		43		28		12
2,020		2,040	219			195		172		149	125	102		79		61		45		30		14
2,040		2,060	222			198		175		152	128	105		82		63		47		32		16
2,060		2,080	225			201		178		155	131	108		85		65		49		34		18
2,080		2,100	228			204		181		158	134	111		88		67		51		36		20
2,100		2,120	231			207		184		161	137	114		91		69		53		38		22
2,120		2,140	234			210		187		164	140	117		94		71		55		40		24
2,140		2,160	237			213		190		167	143	120		97		73		57		42		26
2,160		2,180	240			216		193		170	146	123		100		76		59		44		28
2,180		2,200	243			219		196		173	149	126		103		79		61		46		30
2,200		2,220	246			222		199		176	152	129		106		82		63		48		32
2,220		2,240	249			225		202		179	155	132		109		85		65		50		34
2,240		2,260	252			228		205		182	158	135		112		88		67		52		36
2,260		2,280	255			231		208		185	161	138		115		91		69		54		38
2,280		2,300	258			234		211		188	164	141		118		94		71		56		40
2,300		2,320	261			237		214		191	167	144		121		97		74		58		42
2,320		2,340	264			240		217		194	170	147		124		100		77		60		44
2,340		2,360	267			243		220		197	173	150		127		103		80		62		46
2,360		2,380	270			246		223		200	176	153		130		106		83		64		48
2,380		2,400	273			249		226		203	179	156		133		109		86		66		50
2,400		2,420	276			252		229		206	182	159		136		112		89		68		52
2,420		2,440	279			255		232		209	185	162		139		115		92		70		54
2,440		2,460	282			258		235		212	188	165		142		118		95		72		56
2,460		2,480	285			261		238		215	191	168		145		121		98		74		58
2,480		2,500	288			264		241		218	194	171		148		124		101		77		60
2,500		2,520	291			267		244		221	197	174		151		127		104		80		62
2,520		2,540	294			270		247		224	200	177		154		130		107		83		64
2,540		2,560	297			273		250		227	203	180		157		133		110		86		66
2,560		2,580	300			276		253		230	206	183		160		136		113		89		68
2,580		2,600	303			279		256		233	209	186		163		139		116		92		70
2,600		2,620	306			282		259		236	212	189		166		142		119		95		72
2,620		2,640	309			285		262		239	215	192		169		145		122		98		75
2,640		2,660	312			288		265		242	218	195		172		148		125		101		78
2,660		2,680	315			291		268		245	221	198		175		151		128		104		81
2,680		2,700	318			294		271		248	224	201		178		154		131		107		84
2,700		2,720	321			297		274		251	227	204		181		157		134		110		87
2,720		2,740	324			300		277		254	230	207		184		160		137		113		90
2,740		2,760	327			303		280		257	233	210		187		163		140		116		93
2,760		2,780	330			306		283		260	236	213		190		166		143		119		96
2,780		2,800	333			309		286		263	239	216		193		169		146		122		99
2,800		2,820	336			312		289		266	242	219		196		172		149		125		102
2,820		2,840	339			315		292		269	245	222		199		175		152		128		105
2,840		2,860	342			318		295		272	248	225		202		178		155		131		108
2,860		2,880	345			321		298		275	251	228		205		181		158		134		111
$2,880 and over			Use Table 2(b) for a MARRIED person on page 24. Also see the instructions on page 23.

 

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least	But less than		0	1		2		3		4		5			6		7		8		9	10
			The amount of income tax to be withheld is—
$ 0	$115		$0	$0		$0		$0		$0		$0			$0		$0		$0		$0	$0
115	120		2	0		0		0		0		0			0		0		0		0	0
120	125		3	0		0		0		0		0			0		0		0		0	0
125	130		3	0		0		0		0		0			0		0		0		0	0
130	135		4	0		0		0		0		0			0		0		0		0	0
135	140		4	0		0		0		0		0			0		0		0		0	0
140	145		5	0		0		0		0		0			0		0		0		0	0
145	150		5	0		0		0		0		0			0		0		0		0	0
150	155		6	0		0		0		0		0			0		0		0		0	0
155	160		6	0		0		0		0		0			0		0		0		0	0
160	165		7	0		0		0		0		0			0		0		0		0	0
165	170		7	0		0		0		0		0			0		0		0		0	0
170	175		8	0		0		0		0		0			0		0		0		0	0
175	180		8	0		0		0		0		0			0		0		0		0	0
180	185		9	0		0		0		0		0			0		0		0		0	0
185	190		9	0		0		0		0		0			0		0		0		0	0
190	195		10	0		0		0		0		0			0		0		0		0	0
195	200		10	0		0		0		0		0			0		0		0		0	0
200	205		11	0		0		0		0		0			0		0		0		0	0
205	210		11	0		0		0		0		0			0		0		0		0	0
210	215		12	0		0		0		0		0			0		0		0		0	0
215	220		12	0		0		0		0		0			0		0		0		0	0
220	225		13	0		0		0		0		0			0		0		0		0	0
225	230		13	0		0		0		0		0			0		0		0		0	0
230	235		14	0		0		0		0		0			0		0		0		0	0
235	240		14	0		0		0		0		0			0		0		0		0	0
240	245		15	0		0		0		0		0			0		0		0		0	0
245	250		15	0		0		0		0		0			0		0		0		0	0
250	260		16	0		0		0		0		0			0		0		0		0	0
260	270		17	0		0		0		0		0			0		0		0		0	0
270	280		18	1		0		0		0		0			0		0		0		0	0
280	290		19	2		0		0		0		0			0		0		0		0	0
290	300		20	3		0		0		0		0			0		0		0		0	0
300	310		21	4		0		0		0		0			0		0		0		0	0
310	320		22	5		0		0		0		0			0		0		0		0	0
320	330		23	6		0		0		0		0			0		0		0		0	0
330	340		24	7		0		0		0		0			0		0		0		0	0
340	350		25	8		0		0		0		0			0		0		0		0	0
350	360		26	9		0		0		0		0			0		0		0		0	0
360	370		27	10		0		0		0		0			0		0		0		0	0
370	380		28	11		0		0		0		0			0		0		0		0	0
380	390		29	12		0		0		0		0			0		0		0		0	0
390	400		30	13		0		0		0		0			0		0		0		0	0
400	410		31	14		0		0		0		0			0		0		0		0	0
410	420		32	15		0		0		0		0			0		0		0		0	0
420	430		33	16		0		0		0		0			0		0		0		0	0
430	440		34	17		0		0		0		0			0		0		0		0	0
440	450		35	18		1		0		0		0			0		0		0		0	0
450	460		36	19		2		0		0		0			0		0		0		0	0
460	470		37	20		3		0		0		0			0		0		0		0	0
470	480		38	21		4		0		0		0			0		0		0		0	0
480	490		39	22		5		0		0		0			0		0		0		0	0
490	500		40	23		6		0		0		0			0		0		0		0	0
500	520		43	25		8		0		0		0			0		0		0		0	0
520	540		46	27		10		0		0		0			0		0		0		0	0
540	560		49	29		12		0		0		0			0		0		0		0	0
560	580		52	31		14		0		0		0			0		0		0		0	0
580	600		55	33		16		0		0		0			0		0		0		0	0
600	620		58	35		18		1		0		0			0		0		0		0	0
620	640		61	37		20		3		0		0			0		0		0		0	0
640	660		64	39		22		5		0		0			0		0		0		0	0
660	680		67	41		24		7		0		0			0		0		0		0	0
680	700		70	44		26		9		0		0			0		0		0		0	0
700	720		73	47		28		11		0		0			0		0		0		0	0
720	740		76	50		30		13		0		0			0		0		0		0	0
740	760		79	53		32		15		0		0			0		0		0		0	0
760	780		82	56		34		17		0		0			0		0		0		0	0
780	800		85	59		36		19		2		0			0		0		0		0	0
$800	$820		$88	$62		$38		$21		$4		$0			$0		$0		$0		$0	$0
820	840		91	65		40		23		6		0			0		0		0		0	0
840	860		94	68		43		25		8		0			0		0		0		0	0
860	880		97	71		46		27		10		0			0		0		0		0	0
880	900		100	74		49		29		12		0			0		0		0		0	0
900	920		103	77		52		31		14		0			0		0		0		0	0
920	940		106	80		55		33		16		0			0		0		0		0	0
940	960		109	83		58		35		18		1			0		0		0		0	0
960	980		112	86		61		37		20		3			0		0		0		0	0
980	1,000		115	89		64		39		22		5			0		0		0		0	0
1,000	1,020		118	92		67		42		24		7			0		0		0		0	0
1,020	1,040		121	95		70		45		26		9			0		0		0		0	0
1,040	1,060		124	98		73		48		28		11			0		0		0		0	0
1,060	1,080		127	101		76		51		30		13			0		0		0		0	0
1,080	1,100		130	104		79		54		32		15			0		0		0		0	0
1,100	1,120		133	107		82		57		34		17			0		0		0		0	0
1,120	1,140		136	110		85		60		36		19			2		0		0		0	0
1,140	1,160		139	113		88		63		38		21			4		0		0		0	0
1,160	1,180		142	116		91		66		40		23			6		0		0		0	0
1,180	1,200		145	119		94		69		43		25			8		0		0		0	0
1,200	1,220		148	122		97		72		46		27			10		0		0		0	0
1,220	1,240		151	125		100		75		49		29			12		0		0		0	0
1,240	1,260		154	128		103		78		52		31			14		0		0		0	0
1,260	1,280		157	131		106		81		55		33			16		0		0		0	0
1,280	1,300		160	134		109		84		58		35			18		1		0		0	0
1,300	1,320		163	137		112		87		61		37			20		3		0		0	0
1,320	1,340		166	140		115		90		64		39			22		5		0		0	0
1,340	1,360		169	143		118		93		67		42			24		7		0		0	0
1,360	1,380		172	146		121		96		70		45			26		9		0		0	0
1,380	1,400		175	149		124		99		73		48			28		11		0		0	0
1,400	1,420		178	152		127		102		76		51			30		13		0		0	0
1,420	1,440		181	155		130		105		79		54			32		15		0		0	0
1,440	1,460		184	158		133		108		82		57			34		17		0		0	0
1,460	1,480		187	161		136		111		85		60			36		19		2		0	0
1,480	1,500		190	164		139		114		88		63			38		21		4		0	0
1,500	1,520		193	167		142		117		91		66			41		23		6		0	0
1,520	1,540		196	170		145		120		94		69			44		25		8		0	0
1,540	1,560		199	173		148		123		97		72			47		27		10		0	0
1,560	1,580		202	176		151		126		100		75			50		29		12		0	0
1,580	1,600		205	179		154		129		103		78			53		31		14		0	0
1,600	1,620		208	182		157		132		106		81			56		33		16		0	0
1,620	1,640		211	185		160		135		109		84			59		35		18		2	0
1,640	1,660		214	188		163		138		112		87			62		37		20		4	0
1,660	1,680		217	191		166		141		115		90			65		40		22		6	0
1,680	1,700		221	194		169		144		118		93			68		43		24		8	0
1,700	1,720		226	197		172		147		121		96			71		46		26		10	0
1,720	1,740		231	200		175		150		124		99			74		49		28		12	0
1,740	1,760		236	203		178		153		127		102			77		52		30		14	0
1,760	1,780		241	206		181		156		130		105			80		55		32		16	0
1,780	1,800		246	209		184		159		133		108			83		58		34		18	1
1,800	1,820		251	212		187		162		136		111			86		61		36		20	3
1,820	1,840		256	215		190		165		139		114			89		64		38		22	5
1,840	1,860		261	219		193		168		142		117			92		67		41		24	7
1,860	1,880		266	224		196		171		145		120			95		70		44		26	9
1,880	1,900		271	229		199		174		148		123			98		73		47		28	11
1,900	1,920		276	234		202		177		151		126			101		76		50		30	13
1,920	1,940		281	239		205		180		154		129			104		79		53		32	15
1,940	1,960		286	244		208		183		157		132			107		82		56		34	17
1,960	1,980		291	249		211		186		160		135			110		85		59		36	19
1,980	2,000		296	254		214		189		163		138			113		88		62		38	21
2,000	2,020		301	259		217		192		166		141			116		91		65		40	23
2,020	2,040		306	264		222		195		169		144			119		94		68		43	25
2,040	2,060		311	269		227		198		172		147			122		97		71		46	27
2,060	2,080		316	274		232		201		175		150			125		100		74		49	29
2,080	2,100		321	279		237		204		178		153			128		103		77		52	31
2,100	2,120		326	284		242		207		181		156			131		106		80		55	33
2,120	2,140		331	289		247		210		184		159			134		109		83		58	35
$2,140 and over			Use Table 3(a) for a SINGLE person on page 24. Also see the instructions on page 23.
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least		But less than	0		1		2		3		4		5	6		7		8		9			10
			The amount of income tax to be withheld is—
$ 0		$370	$0		$0		$0		$0		$0		$0	$0		$0		$0		$0			$0
370		380	1		0		0		0		0		0	0		0		0		0			0
380		390	2		0		0		0		0		0	0		0		0		0			0
390		400	3		0		0		0		0		0	0		0		0		0			0
400		410	4		0		0		0		0		0	0		0		0		0			0
410		420	5		0		0		0		0		0	0		0		0		0			0
420		430	6		0		0		0		0		0	0		0		0		0			0
430		440	7		0		0		0		0		0	0		0		0		0			0
440		450	8		0		0		0		0		0	0		0		0		0			0
450		460	9		0		0		0		0		0	0		0		0		0			0
460		470	10		0		0		0		0		0	0		0		0		0			0
470		480	11		0		0		0		0		0	0		0		0		0			0
480		490	12		0		0		0		0		0	0		0		0		0			0
490		500	13		0		0		0		0		0	0		0		0		0			0
500		520	15		0		0		0		0		0	0		0		0		0			0
520		540	17		0		0		0		0		0	0		0		0		0			0
540		560	19		2		0		0		0		0	0		0		0		0			0
560		580	21		4		0		0		0		0	0		0		0		0			0
580		600	23		6		0		0		0		0	0		0		0		0			0
600		620	25		8		0		0		0		0	0		0		0		0			0
620		640	27		10		0		0		0		0	0		0		0		0			0
640		660	29		12		0		0		0		0	0		0		0		0			0
660		680	31		14		0		0		0		0	0		0		0		0			0
680		700	33		16		0		0		0		0	0		0		0		0			0
700		720	35		18		1		0		0		0	0		0		0		0			0
720		740	37		20		3		0		0		0	0		0		0		0			0
740		760	39		22		5		0		0		0	0		0		0		0			0
760		780	41		24		7		0		0		0	0		0		0		0			0
780		800	43		26		9		0		0		0	0		0		0		0			0
800		820	45		28		11		0		0		0	0		0		0		0			0
820		840	47		30		13		0		0		0	0		0		0		0			0
840		860	49		32		15		0		0		0	0		0		0		0			0
860		880	51		34		17		0		0		0	0		0		0		0			0
880		900	53		36		19		2		0		0	0		0		0		0			0
900		920	55		38		21		4		0		0	0		0		0		0			0
920		940	57		40		23		6		0		0	0		0		0		0			0
940		960	59		42		25		8		0		0	0		0		0		0			0
960		980	61		44		27		10		0		0	0		0		0		0			0
980		1,000	63		46		29		12		0		0	0		0		0		0			0
1,000		1,020	65		48		31		14		0		0	0		0		0		0			0
1,020		1,040	67		50		33		16		0		0	0		0		0		0			0
1,040		1,060	69		52		35		18		1		0	0		0		0		0			0
1,060		1,080	71		54		37		20		3		0	0		0		0		0			0
1,080		1,100	73		56		39		22		5		0	0		0		0		0			0
1,100		1,120	75		58		41		24		7		0	0		0		0		0			0
1,120		1,140	77		60		43		26		9		0	0		0		0		0			0
1,140		1,160	80		62		45		28		11		0	0		0		0		0			0
1,160		1,180	83		64		47		30		13		0	0		0		0		0			0
1,180		1,200	86		66		49		32		15		0	0		0		0		0			0
1,200		1,220	89		68		51		34		17		1	0		0		0		0			0
1,220		1,240	92		70		53		36		19		3	0		0		0		0			0
1,240		1,260	95		72		55		38		21		5	0		0		0		0			0
1,260		1,280	98		74		57		40		23		7	0		0		0		0			0
1,280		1,300	101		76		59		42		25		9	0		0		0		0			0
1,300		1,320	104		78		61		44		27		11	0		0		0		0			0
1,320		1,340	107		81		63		46		29		13	0		0		0		0			0
1,340		1,360	110		84		65		48		31		15	0		0		0		0			0
1,360		1,380	113		87		67		50		33		17	0		0		0		0			0
1,380		1,400	116		90		69		52		35		19	2		0		0		0			0
1,400		1,420	119		93		71		54		37		21	4		0		0		0			0
1,420		1,440	122		96		73		56		39		23	6		0		0		0			0
1,440		1,460	125		99		75		58		41		25	8		0		0		0			0
1,460		1,480	128		102		77		60		43		27	10		0		0		0			0
1,480		1,500	131		105		80		62		45		29	12		0		0		0			0
1,500		1,520	134		108		83		64		47		31	14		0		0		0			0
1,520		1,540	137		111		86		66		49		33	16		0		0		0			0
1,540		1,560	140		114		89		68		51		35	18		1		0		0			0
1,560		1,580	143		117		92		70		53		37	20		3		0		0			0
1,580		1,600	146		120		95		72		55		39	22		5		0		0			0
$1,600		$1,620	$149		$123		$98		$74		$57		$41	$24		$7		$0		$0			$0
1,620		1,640	152		126		101		76		59		43	26		9		0		0			0
1,640		1,660	155		129		104		79		61		45	28		11		0		0			0
1,660		1,680	158		132		107		82		63		47	30		13		0		0			0
1,680		1,700	161		135		110		85		65		49	32		15		0		0			0
1,700		1,720	164		138		113		88		67		51	34		17		0		0			0
1,720		1,740	167		141		116		91		69		53	36		19		2		0			0
1,740		1,760	170		144		119		94		71		55	38		21		4		0			0
1,760		1,780	173		147		122		97		73		57	40		23		6		0			0
1,780		1,800	176		150		125		100		75		59	42		25		8		0			0
1,800		1,820	179		153		128		103		77		61	44		27		10		0			0
1,820		1,840	182		156		131		106		80		63	46		29		12		0			0
1,840		1,860	185		159		134		109		83		65	48		31		14		0			0
1,860		1,880	188		162		137		112		86		67	50		33		16		0			0
1,880		1,900	191		165		140		115		89		69	52		35		18		1			0
1,900		1,920	194		168		143		118		92		71	54		37		20		3			0
1,920		1,940	197		171		146		121		95		73	56		39		22		5			0
1,940		1,960	200		174		149		124		98		75	58		41		24		7			0
1,960		1,980	203		177		152		127		101		77	60		43		26		9			0
1,980		2,000	206		180		155		130		104		79	62		45		28		11			0
2,000		2,020	209		183		158		133		107		82	64		47		30		13			0
2,020		2,040	212		186		161		136		110		85	66		49		32		15			0
2,040		2,060	215		189		164		139		113		88	68		51		34		17			0
2,060		2,080	218		192		167		142		116		91	70		53		36		19			2
2,080		2,100	221		195		170		145		119		94	72		55		38		21			4
2,100		2,120	224		198		173		148		122		97	74		57		40		23			6
2,120		2,140	227		201		176		151		125		100	76		59		42		25			8
2,140		2,160	230		204		179		154		128		103	78		61		44		27			10
2,160		2,180	233		207		182		157		131		106	81		63		46		29			12
2,180		2,200	236		210		185		160		134		109	84		65		48		31			14
2,200		2,220	239		213		188		163		137		112	87		67		50		33			16
2,220		2,240	242		216		191		166		140		115	90		69		52		35			18
2,240		2,260	245		219		194		169		143		118	93		71		54		37			20
2,260		2,280	248		222		197		172		146		121	96		73		56		39			22
2,280		2,300	251		225		200		175		149		124	99		75		58		41			24
2,300		2,320	254		228		203		178		152		127	102		77		60		43			26
2,320		2,340	257		231		206		181		155		130	105		79		62		45			28
2,340		2,360	260		234		209		184		158		133	108		82		64		47			30
2,360		2,380	263		237		212		187		161		136	111		85		66		49			32
2,380		2,400	266		240		215		190		164		139	114		88		68		51			34
2,400		2,420	269		243		218		193		167		142	117		91		70		53			36
2,420		2,440	272		246		221		196		170		145	120		94		72		55			38
2,440		2,460	275		249		224		199		173		148	123		97		74		57			40
2,460		2,480	278		252		227		202		176		151	126		100		76		59			42
2,480		2,500	281		255		230		205		179		154	129		103		78		61			44
2,500		2,520	284		258		233		208		182		157	132		106		81		63			46
2,520		2,540	287		261		236		211		185		160	135		109		84		65			48
2,540		2,560	290		264		239		214		188		163	138		112		87		67			50
2,560		2,580	293		267		242		217		191		166	141		115		90		69			52
2,580		2,600	296		270		245		220		194		169	144		118		93		71			54
2,600		2,620	299		273		248		223		197		172	147		121		96		73			56
2,620		2,640	302		276		251		226		200		175	150		124		99		75			58
2,640		2,660	305		279		254		229		203		178	153		127		102		77			60
2,660		2,680	308		282		257		232		206		181	156		130		105		80			62
2,680		2,700	311		285		260		235		209		184	159		133		108		83			64
2,700		2,720	314		288		263		238		212		187	162		136		111		86			66
2,720		2,740	317		291		266		241		215		190	165		139		114		89			68
2,740		2,760	320		294		269		244		218		193	168		142		117		92			70
2,760		2,780	323		297		272		247		221		196	171		145		120		95			72
2,780		2,800	326		300		275		250		224		199	174		148		123		98			74
2,800		2,820	329		303		278		253		227		202	177		151		126		101			76
2,820		2,840	332		306		281		256		230		205	180		154		129		104			78
2,840		2,860	335		309		284		259		233		208	183		157		132		107			81
2,860		2,880	338		312		287		262		236		211	186		160		135		110			84
2,880		2,900	341		315		290		265		239		214	189		163		138		113			87
2,900		2,920	344		318		293		268		242		217	192		166		141		116			90
2,920		2,940	347		321		296		271		245		220	195		169		144		119			93
$2,940 and over			Use Table 3(b) for a MARRIED person on page 24. Also see the instructions on page 23.

 

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–				And the number of withholding allowances claimed is—
At least		But less than		0		1		2		3		4		5	6		7		8		9		10
				The amount of income tax to be withheld is—
$ 0		$220		$0		$0		$0		$0		$0		$0	$0		$0		$0		$0		$0
220		230		3		0		0		0		0		0	0		0		0		0		0
230		240		4		0		0		0		0		0	0		0		0		0		0
240		250		5		0		0		0		0		0	0		0		0		0		0
250		260		6		0		0		0		0		0	0		0		0		0		0
260		270		7		0		0		0		0		0	0		0		0		0		0
270		280		8		0		0		0		0		0	0		0		0		0		0
280		290		9		0		0		0		0		0	0		0		0		0		0
290		300		10		0		0		0		0		0	0		0		0		0		0
300		320		12		0		0		0		0		0	0		0		0		0		0
320		340		14		0		0		0		0		0	0		0		0		0		0
340		360		16		0		0		0		0		0	0		0		0		0		0
360		380		18		0		0		0		0		0	0		0		0		0		0
380		400		20		0		0		0		0		0	0		0		0		0		0
400		420		22		0		0		0		0		0	0		0		0		0		0
420		440		24		0		0		0		0		0	0		0		0		0		0
440		460		26		0		0		0		0		0	0		0		0		0		0
460		480		28		0		0		0		0		0	0		0		0		0		0
480		500		30		0		0		0		0		0	0		0		0		0		0
500		520		32		0		0		0		0		0	0		0		0		0		0
520		540		34		0		0		0		0		0	0		0		0		0		0
540		560		36		2		0		0		0		0	0		0		0		0		0
560		580		38		4		0		0		0		0	0		0		0		0		0
580		600		40		6		0		0		0		0	0		0		0		0		0
600		640		43		9		0		0		0		0	0		0		0		0		0
640		680		47		13		0		0		0		0	0		0		0		0		0
680		720		51		17		0		0		0		0	0		0		0		0		0
720		760		55		21		0		0		0		0	0		0		0		0		0
760		800		59		25		0		0		0		0	0		0		0		0		0
800		840		63		29		0		0		0		0	0		0		0		0		0
840		880		67		33		0		0		0		0	0		0		0		0		0
880		920		71		37		3		0		0		0	0		0		0		0		0
920		960		75		41		7		0		0		0	0		0		0		0		0
960		1,000		79		45		11		0		0		0	0		0		0		0		0
1,000		1,040		85		49		15		0		0		0	0		0		0		0		0
1,040		1,080		91		53		19		0		0		0	0		0		0		0		0
1,080		1,120		97		57		23		0		0		0	0		0		0		0		0
1,120		1,160		103		61		27		0		0		0	0		0		0		0		0
1,160		1,200		109		65		31		0		0		0	0		0		0		0		0
1,200		1,240		115		69		35		2		0		0	0		0		0		0		0
1,240		1,280		121		73		39		6		0		0	0		0		0		0		0
1,280		1,320		127		77		43		10		0		0	0		0		0		0		0
1,320		1,360		133		83		47		14		0		0	0		0		0		0		0
1,360		1,400		139		89		51		18		0		0	0		0		0		0		0
1,400		1,440		145		95		55		22		0		0	0		0		0		0		0
1,440		1,480		151		101		59		26		0		0	0		0		0		0		0
1,480		1,520		157		107		63		30		0		0	0		0		0		0		0
1,520		1,560		163		113		67		34		0		0	0		0		0		0		0
1,560		1,600		169		119		71		38		4		0	0		0		0		0		0
1,600		1,640		175		125		75		42		8		0	0		0		0		0		0
1,640		1,680		181		131		80		46		12		0	0		0		0		0		0
1,680		1,720		187		137		86		50		16		0	0		0		0		0		0
1,720		1,760		193		143		92		54		20		0	0		0		0		0		0
1,760		1,800		199		149		98		58		24		0	0		0		0		0		0
1,800		1,840		205		155		104		62		28		0	0		0		0		0		0
1,840		1,880		211		161		110		66		32		0	0		0		0		0		0
1,880		1,920		217		167		116		70		36		2	0		0		0		0		0
1,920		1,960		223		173		122		74		40		6	0		0		0		0		0
1,960		2,000		229		179		128		78		44		10	0		0		0		0		0
2,000		2,040		235		185		134		84		48		14	0		0		0		0		0
2,040		2,080		241		191		140		90		52		18	0		0		0		0		0
2,080		2,120		247		197		146		96		56		22	0		0		0		0		0
2,120		2,160		253		203		152		102		60		26	0		0		0		0		0
2,160		2,200		259		209		158		108		64		30	0		0		0		0		0
2,200		2,240		265		215		164		114		68		34	0		0		0		0		0
2,240		2,280		271		221		170		120		72		38	4		0		0		0		0
2,280		2,320		277		227		176		126		76		42	8		0		0		0		0
2,320		2,360		283		233		182		132		81		46	12		0		0		0		0
2,360		2,400		289		239		188		138		87		50	16		0		0		0		0
$2,400		$2,440		$295		$245		$194		$144		$93		$54	$20		$0		$0		$0		$0
2,440		2,480		301		251		200		150		99		58	24		0		0		0		0
2,480		2,520		307		257		206		156		105		62	28		0		0		0		0
2,520		2,560		313		263		212		162		111		66	32		0		0		0		0
2,560		2,600		319		269		218		168		117		70	36		3		0		0		0
2,600		2,640		325		275		224		174		123		74	40		7		0		0		0
2,640		2,680		331		281		230		180		129		78	44		11		0		0		0
2,680		2,720		337		287		236		186		135		84	48		15		0		0		0
2,720		2,760		343		293		242		192		141		90	52		19		0		0		0
2,760		2,800		349		299		248		198		147		96	56		23		0		0		0
2,800		2,840		355		305		254		204		153		102	60		27		0		0		0
2,840		2,880		361		311		260		210		159		108	64		31		0		0		0
2,880		2,920		367		317		266		216		165		114	68		35		1		0		0
2,920		2,960		373		323		272		222		171		120	72		39		5		0		0
2,960		3,000		379		329		278		228		177		126	76		43		9		0		0
3,000		3,040		385		335		284		234		183		132	82		47		13		0		0
3,040		3,080		391		341		290		240		189		138	88		51		17		0		0
3,080		3,120		397		347		296		246		195		144	94		55		21		0		0
3,120		3,160		403		353		302		252		201		150	100		59		25		0		0
3,160		3,200		409		359		308		258		207		156	106		63		29		0		0
3,200		3,240		415		365		314		264		213		162	112		67		33		0		0
3,240		3,280		421		371		320		270		219		168	118		71		37		3		0
3,280		3,320		427		377		326		276		225		174	124		75		41		7		0
3,320		3,360		433		383		332		282		231		180	130		79		45		11		0
3,360		3,400		442		389		338		288		237		186	136		85		49		15		0
3,400		3,440		452		395		344		294		243		192	142		91		53		19		0
3,440		3,480		462		401		350		300		249		198	148		97		57		23		0
3,480		3,520		472		407		356		306		255		204	154		103		61		27		0
3,520		3,560		482		413		362		312		261		210	160		109		65		31		0
3,560		3,600		492		419		368		318		267		216	166		115		69		35		1
3,600		3,640		502		425		374		324		273		222	172		121		73		39		5
3,640		3,680		512		431		380		330		279		228	178		127		77		43		9
3,680		3,720		522		438		386		336		285		234	184		133		82		47		13
3,720		3,760		532		448		392		342		291		240	190		139		88		51		17
3,760		3,800		542		458		398		348		297		246	196		145		94		55		21
3,800		3,840		552		468		404		354		303		252	202		151		100		59		25
3,840		3,880		562		478		410		360		309		258	208		157		106		63		29
3,880		3,920		572		488		416		366		315		264	214		163		112		67		33
3,920		3,960		582		498		422		372		321		270	220		169		118		71		37
3,960		4,000		592		508		428		378		327		276	226		175		124		75		41
4,000		4,040		602		518		434		384		333		282	232		181		130		80		45
4,040		4,080		612		528		443		390		339		288	238		187		136		86		49
4,080		4,120		622		538		453		396		345		294	244		193		142		92		53
4,120		4,160		632		548		463		402		351		300	250		199		148		98		57
4,160		4,200		642		558		473		408		357		306	256		205		154		104		61
4,200		4,240		652		568		483		414		363		312	262		211		160		110		65
4,240		4,280		662		578		493		420		369		318	268		217		166		116		69
4,280		4,320		672		588		503		426		375		324	274		223		172		122		73
4,320		4,360		682		598		513		432		381		330	280		229		178		128		77
4,360		4,400		692		608		523		439		387		336	286		235		184		134		83
4,400		4,440		702		618		533		449		393		342	292		241		190		140		89
4,440		4,480		712		628		543		459		399		348	298		247		196		146		95
4,480		4,520		722		638		553		469		405		354	304		253		202		152		101
4,520		4,560		732		648		563		479		411		360	310		259		208		158		107
4,560		4,600		742		658		573		489		417		366	316		265		214		164		113
4,600		4,640		752		668		583		499		423		372	322		271		220		170		119
4,640		4,680		762		678		593		509		429		378	328		277		226		176		125
4,680		4,720		772		688		603		519		435		384	334		283		232		182		131
4,720		4,760		782		698		613		529		444		390	340		289		238		188		137
4,760		4,800		792		708		623		539		454		396	346		295		244		194		143
4,800		4,840		802		718		633		549		464		402	352		301		250		200		149
4,840		4,880		812		728		643		559		474		408	358		307		256		206		155
4,880		4,920		822		738		653		569		484		414	364		313		262		212		161
4,920		4,960		832		748		663		579		494		420	370		319		268		218		167
4,960		5,000		842		758		673		589		504		426	376		325		274		224		173
5,000		5,040		852		768		683		599		514		432	382		331		280		230		179
5,040		5,080		862		778		693		609		524		440	388		337		286		236		185
$5,080 and over				Use Table 4(a) for a SINGLE person on page 24. Also see the instructions on page 23.
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least	But less than		0		1		2		3		4		5			6		7		8		9		10
			The amount of income tax to be withheld is—
$ 0	$720		$0		$0		$0		$0		$0		$0			$0		$0		$0		$0		$0
720	760		2		0		0		0		0		0			0		0		0		0		0
760	800		6		0		0		0		0		0			0		0		0		0		0
800	840		10		0		0		0		0		0			0		0		0		0		0
840	880		14		0		0		0		0		0			0		0		0		0		0
880	920		18		0		0		0		0		0			0		0		0		0		0
920	960		22		0		0		0		0		0			0		0		0		0		0
960	1,000		26		0		0		0		0		0			0		0		0		0		0
1,000	1,040		30		0		0		0		0		0			0		0		0		0		0
1,040	1,080		34		0		0		0		0		0			0		0		0		0		0
1,080	1,120		38		4		0		0		0		0			0		0		0		0		0
1,120	1,160		42		8		0		0		0		0			0		0		0		0		0
1,160	1,200		46		12		0		0		0		0			0		0		0		0		0
1,200	1,240		50		16		0		0		0		0			0		0		0		0		0
1,240	1,280		54		20		0		0		0		0			0		0		0		0		0
1,280	1,320		58		24		0		0		0		0			0		0		0		0		0
1,320	1,360		62		28		0		0		0		0			0		0		0		0		0
1,360	1,400		66		32		0		0		0		0			0		0		0		0		0
1,400	1,440		70		36		2		0		0		0			0		0		0		0		0
1,440	1,480		74		40		6		0		0		0			0		0		0		0		0
1,480	1,520		78		44		10		0		0		0			0		0		0		0		0
1,520	1,560		82		48		14		0		0		0			0		0		0		0		0
1,560	1,600		86		52		18		0		0		0			0		0		0		0		0
1,600	1,640		90		56		22		0		0		0			0		0		0		0		0
1,640	1,680		94		60		26		0		0		0			0		0		0		0		0
1,680	1,720		98		64		30		0		0		0			0		0		0		0		0
1,720	1,760		102		68		34		1		0		0			0		0		0		0		0
1,760	1,800		106		72		38		5		0		0			0		0		0		0		0
1,800	1,840		110		76		42		9		0		0			0		0		0		0		0
1,840	1,880		114		80		46		13		0		0			0		0		0		0		0
1,880	1,920		118		84		50		17		0		0			0		0		0		0		0
1,920	1,960		122		88		54		21		0		0			0		0		0		0		0
1,960	2,000		126		92		58		25		0		0			0		0		0		0		0
2,000	2,040		130		96		62		29		0		0			0		0		0		0		0
2,040	2,080		134		100		66		33		0		0			0		0		0		0		0
2,080	2,120		138		104		70		37		3		0			0		0		0		0		0
2,120	2,160		142		108		74		41		7		0			0		0		0		0		0
2,160	2,200		146		112		78		45		11		0			0		0		0		0		0
2,200	2,240		150		116		82		49		15		0			0		0		0		0		0
2,240	2,280		154		120		86		53		19		0			0		0		0		0		0
2,280	2,320		159		124		90		57		23		0			0		0		0		0		0
2,320	2,360		165		128		94		61		27		0			0		0		0		0		0
2,360	2,400		171		132		98		65		31		0			0		0		0		0		0
2,400	2,440		177		136		102		69		35		1			0		0		0		0		0
2,440	2,480		183		140		106		73		39		5			0		0		0		0		0
2,480	2,520		189		144		110		77		43		9			0		0		0		0		0
2,520	2,560		195		148		114		81		47		13			0		0		0		0		0
2,560	2,600		201		152		118		85		51		17			0		0		0		0		0
2,600	2,640		207		157		122		89		55		21			0		0		0		0		0
2,640	2,680		213		163		126		93		59		25			0		0		0		0		0
2,680	2,720		219		169		130		97		63		29			0		0		0		0		0
2,720	2,760		225		175		134		101		67		33			0		0		0		0		0
2,760	2,800		231		181		138		105		71		37			3		0		0		0		0
2,800	2,840		237		187		142		109		75		41			7		0		0		0		0
2,840	2,880		243		193		146		113		79		45			11		0		0		0		0
2,880	2,920		249		199		150		117		83		49			15		0		0		0		0
2,920	2,960		255		205		154		121		87		53			19		0		0		0		0
2,960	3,000		261		211		160		125		91		57			23		0		0		0		0
3,000	3,040		267		217		166		129		95		61			27		0		0		0		0
3,040	3,080		273		223		172		133		99		65			31		0		0		0		0
3,080	3,120		279		229		178		137		103		69			35		2		0		0		0
3,120	3,160		285		235		184		141		107		73			39		6		0		0		0
3,160	3,200		291		241		190		145		111		77			43		10		0		0		0
3,200	3,240		297		247		196		149		115		81			47		14		0		0		0
3,240	3,280		303		253		202		153		119		85			51		18		0		0		0
3,280	3,320		309		259		208		157		123		89			55		22		0		0		0
3,320	3,360		315		265		214		163		127		93			59		26		0		0		0
3,360	3,400		321		271		220		169		131		97			63		30		0		0		0
$3,400	$3,440		$327		$277		$226		$175		$135		$101			$67		$34		$0		$0		$0
3,440	3,480		333		283		232		181		139		105			71		38		4		0		0
3,480	3,520		339		289		238		187		143		109			75		42		8		0		0
3,520	3,560		345		295		244		193		147		113			79		46		12		0		0
3,560	3,600		351		301		250		199		151		117			83		50		16		0		0
3,600	3,640		357		307		256		205		155		121			87		54		20		0		0
3,640	3,680		363		313		262		211		161		125			91		58		24		0		0
3,680	3,720		369		319		268		217		167		129			95		62		28		0		0
3,720	3,760		375		325		274		223		173		133			99		66		32		0		0
3,760	3,800		381		331		280		229		179		137			103		70		36		2		0
3,800	3,840		387		337		286		235		185		141			107		74		40		6		0
3,840	3,880		393		343		292		241		191		145			111		78		44		10		0
3,880	3,920		399		349		298		247		197		149			115		82		48		14		0
3,920	3,960		405		355		304		253		203		153			119		86		52		18		0
3,960	4,000		411		361		310		259		209		158			123		90		56		22		0
4,000	4,040		417		367		316		265		215		164			127		94		60		26		0
4,040	4,080		423		373		322		271		221		170			131		98		64		30		0
4,080	4,120		429		379		328		277		227		176			135		102		68		34		0
4,120	4,160		435		385		334		283		233		182			139		106		72		38		4
4,160	4,200		441		391		340		289		239		188			143		110		76		42		8
4,200	4,240		447		397		346		295		245		194			147		114		80		46		12
4,240	4,280		453		403		352		301		251		200			151		118		84		50		16
4,280	4,320		459		409		358		307		257		206			155		122		88		54		20
4,320	4,360		465		415		364		313		263		212			161		126		92		58		24
4,360	4,400		471		421		370		319		269		218			167		130		96		62		28
4,400	4,440		477		427		376		325		275		224			173		134		100		66		32
4,440	4,480		483		433		382		331		281		230			179		138		104		70		36
4,480	4,520		489		439		388		337		287		236			185		142		108		74		40
4,520	4,560		495		445		394		343		293		242			191		146		112		78		44
4,560	4,600		501		451		400		349		299		248			197		150		116		82		48
4,600	4,640		507		457		406		355		305		254			203		154		120		86		52
4,640	4,680		513		463		412		361		311		260			209		159		124		90		56
4,680	4,720		519		469		418		367		317		266			215		165		128		94		60
4,720	4,760		525		475		424		373		323		272			221		171		132		98		64
4,760	4,800		531		481		430		379		329		278			227		177		136		102		68
4,800	4,840		537		487		436		385		335		284			233		183		140		106		72
4,840	4,880		543		493		442		391		341		290			239		189		144		110		76
4,880	4,920		549		499		448		397		347		296			245		195		148		114		80
4,920	4,960		555		505		454		403		353		302			251		201		152		118		84
4,960	5,000		561		511		460		409		359		308			257		207		156		122		88
5,000	5,040		567		517		466		415		365		314			263		213		162		126		92
5,040	5,080		573		523		472		421		371		320			269		219		168		130		96
5,080	5,120		579		529		478		427		377		326			275		225		174		134		100
5,120	5,160		585		535		484		433		383		332			281		231		180		138		104
5,160	5,200		591		541		490		439		389		338			287		237		186		142		108
5,200	5,240		597		547		496		445		395		344			293		243		192		146		112
5,240	5,280		603		553		502		451		401		350			299		249		198		150		116
5,280	5,320		609		559		508		457		407		356			305		255		204		154		120
5,320	5,360		615		565		514		463		413		362			311		261		210		160		124
5,360	5,400		621		571		520		469		419		368			317		267		216		166		128
5,400	5,440		627		577		526		475		425		374			323		273		222		172		132
5,440	5,480		633		583		532		481		431		380			329		279		228		178		136
5,480	5,520		639		589		538		487		437		386			335		285		234		184		140
5,520	5,560		645		595		544		493		443		392			341		291		240		190		144
5,560	5,600		651		601		550		499		449		398			347		297		246		196		148
5,600	5,640		657		607		556		505		455		404			353		303		252		202		152
5,640	5,680		663		613		562		511		461		410			359		309		258		208		157
5,680	5,720		669		619		568		517		467		416			365		315		264		214		163
5,720	5,760		675		625		574		523		473		422			371		321		270		220		169
5,760	5,800		681		631		580		529		479		428			377		327		276		226		175
5,800	5,840		687		637		586		535		485		434			383		333		282		232		181
5,840	5,880		693		643		592		541		491		440			389		339		288		238		187
5,880	5,920		699		649		598		547		497		446			395		345		294		244		193
5,920	5,960		705		655		604		553		503		452			401		351		300		250		199
5,960	6,000		711		661		610		559		509		458			407		357		306		256		205
6,000	6,040		717		667		616		565		515		464			413		363		312		262		211
6,040	6,080		723		673		622		571		521		470			419		369		318		268		217
6,080	6,120		729		679		628		577		527		476			425		375		324		274		223
$6,120 and over			Use Table 4(b) for a MARRIED person on page 24. Also see the instructions on page 23.

 

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–				And the number of withholding allowances claimed is—
At least		But less than		0		1	2		3		4		5		6		7		8		9			10
				The amount of income tax to be withheld is—
$ 0		$15		$0		$0	$0		$0		$0		$0		$0		$0		$0		$0			$0
15		18		1		0	0		0		0		0		0		0		0		0			0
18		21		1		0	0		0		0		0		0		0		0		0			0
21		24		1		0	0		0		0		0		0		0		0		0			0
24		27		2		0	0		0		0		0		0		0		0		0			0
27		30		2		0	0		0		0		0		0		0		0		0			0
30		33		2		1	0		0		0		0		0		0		0		0			0
33		36		3		1	0		0		0		0		0		0		0		0			0
36		39		3		1	0		0		0		0		0		0		0		0			0
39		42		3		2	0		0		0		0		0		0		0		0			0
42		45		3		2	0		0		0		0		0		0		0		0			0
45		48		4		2	1		0		0		0		0		0		0		0			0
48		51		4		3	1		0		0		0		0		0		0		0			0
51		54		5		3	1		0		0		0		0		0		0		0			0
54		57		5		3	2		0		0		0		0		0		0		0			0
57		60		6		3	2		0		0		0		0		0		0		0			0
60		63		6		4	2		1		0		0		0		0		0		0			0
63		66		7		4	2		1		0		0		0		0		0		0			0
66		69		7		5	3		1		0		0		0		0		0		0			0
69		72		7		5	3		1		0		0		0		0		0		0			0
72		75		8		6	3		2		0		0		0		0		0		0			0
75		78		8		6	4		2		1		0		0		0		0		0			0
78		81		9		6	4		2		1		0		0		0		0		0			0
81		84		9		7	5		3		1		0		0		0		0		0			0
84		87		10		7	5		3		1		0		0		0		0		0			0
87		90		10		8	5		3		2		0		0		0		0		0			0
90		93		11		8	6		4		2		0		0		0		0		0			0
93		96		11		9	6		4		2		1		0		0		0		0			0
96		99		12		9	7		4		3		1		0		0		0		0			0
99		102		12		10	7		5		3		1		0		0		0		0			0
102		105		12		10	8		5		3		2		0		0		0		0			0
105		108		13		11	8		6		4		2		0		0		0		0			0
108		111		13		11	9		6		4		2		1		0		0		0			0
111		114		14		11	9		7		4		3		1		0		0		0			0
114		117		14		12	10		7		5		3		1		0		0		0			0
117		120		15		12	10		8		5		3		2		0		0		0			0
120		123		15		13	10		8		6		3		2		0		0		0			0
123		126		16		13	11		9		6		4		2		1		0		0			0
126		129		16		14	11		9		7		4		3		1		0		0			0
129		132		16		14	12		9		7		5		3		1		0		0			0
132		135		17		15	12		10		8		5		3		2		0		0			0
135		138		17		15	13		10		8		6		3		2		0		0			0
138		141		18		15	13		11		8		6		4		2		1		0			0
141		144		18		16	14		11		9		7		4		2		1		0			0
144		147		19		16	14		12		9		7		5		3		1		0			0
147		150		19		17	14		12		10		7		5		3		2		0			0
150		153		20		17	15		13		10		8		6		3		2		0			0
153		156		20		18	15		13		11		8		6		4		2		1			0
156		159		21		18	16		13		11		9		6		4		2		1			0
159		162		22		19	16		14		12		9		7		5		3		1			0
162		165		22		19	17		14		12		10		7		5		3		1			0
165		168		23		20	17		15		13		10		8		5		3		2			0
168		171		24		20	18		15		13		11		8		6		4		2			0
171		174		25		21	18		16		13		11		9		6		4		2			1
174		177		25		21	19		16		14		12		9		7		5		3			1
177		180		26		22	19		17		14		12		10		7		5		3			1
180		183		27		23	19		17		15		12		10		8		5		3			2
183		186		28		24	20		18		15		13		11		8		6		4			2
186		189		28		24	20		18		16		13		11		9		6		4			2
189		192		29		25	21		18		16		14		11		9		7		4			3
192		195		30		26	22		19		17		14		12		10		7		5			3
195		198		31		27	23		19		17		15		12		10		8		5			3
198		201		31		27	23		20		17		15		13		10		8		6			3
201		204		32		28	24		20		18		16		13		11		9		6			4
204		207		33		29	25		21		18		16		14		11		9		7			4
207		210		34		30	26		22		19		16		14		12		9		7			5
210		213		34		30	26		23		19		17		15		12		10		8			5
213		216		35		31	27		23		20		17		15		13		10		8			6
216		219		36		32	28		24		20		18		15		13		11		8			6
219		222		37		33	29		25		21		18		16		14		11		9			7
222		225		37		33	29		26		22		19		16		14		12		9			7
$225		$228		$38		$34	$30		$26		$22		$19		$17		$14		$12		$10			$7
228		231		39		35	31		27		23		20		17		15		13		10			8
231		234		40		36	32		28		24		20		18		15		13		11			8
234		237		40		36	32		29		25		21		18		16		14		11			9
237		240		41		37	33		29		25		22		19		16		14		12			9
240		243		42		38	34		30		26		22		19		17		14		12			10
243		246		43		39	35		31		27		23		20		17		15		13			10
246		249		43		39	35		32		28		24		20		18		15		13			11
249		252		44		40	36		32		28		25		21		18		16		13			11
252		255		45		41	37		33		29		25		21		19		16		14			12
255		258		46		42	38		34		30		26		22		19		17		14			12
258		261		46		42	38		35		31		27		23		19		17		15			12
261		264		47		43	39		35		31		28		24		20		18		15			13
264		267		48		44	40		36		32		28		24		21		18		16			13
267		270		49		45	41		37		33		29		25		21		18		16			14
270		273		49		45	41		38		34		30		26		22		19		17			14
273		276		50		46	42		38		34		31		27		23		19		17			15
276		279		51		47	43		39		35		31		27		24		20		17			15
279		282		52		48	44		40		36		32		28		24		20		18			16
282		285		52		48	44		41		37		33		29		25		21		18			16
285		288		53		49	45		41		37		34		30		26		22		19			16
288		291		54		50	46		42		38		34		30		27		23		19			17
291		294		55		51	47		43		39		35		31		27		23		20			17
294		297		55		51	47		44		40		36		32		28		24		20			18
297		300		56		52	48		44		40		37		33		29		25		21			18
300		303		57		53	49		45		41		37		33		30		26		22			19
303		306		58		54	50		46		42		38		34		30		26		22			19
306		309		58		54	50		47		43		39		35		31		27		23			20
309		312		59		55	51		47		43		40		36		32		28		24			20
312		315		60		56	52		48		44		40		36		33		29		25			21
315		318		61		57	53		49		45		41		37		33		29		25			22
318		321		61		57	53		50		46		42		38		34		30		26			22
321		324		62		58	54		50		46		43		39		35		31		27			23
324		327		63		59	55		51		47		43		39		36		32		28			24
327		330		64		60	56		52		48		44		40		36		32		28			25
330		333		64		60	56		53		49		45		41		37		33		29			25
333		336		65		61	57		53		49		46		42		38		34		30			26
336		339		66		62	58		54		50		46		42		39		35		31			27
339		341		66		63	59		55		51		47		43		39		35		31			27
341		343		67		63	59		55		51		47		44		40		36		32			28
343		345		67		64	60		56		52		48		44		40		36		32			28
345		347		68		64	60		56		52		48		45		41		37		33			29
347		349		68		65	61		57		53		49		45		41		37		33			29
349		351		69		65	61		57		53		49		46		42		38		34			30
351		353		69		66	62		58		54		50		46		42		38		34			30
353		355		70		66	62		58		54		50		47		43		39		35			31
355		357		70		67	63		59		55		51		47		43		39		35			31
357		359		71		67	63		59		55		51		48		44		40		36			32
359		361		71		68	64		60		56		52		48		44		40		36			32
361		363		72		68	64		60		56		52		49		45		41		37			33
363		365		72		69	65		61		57		53		49		45		41		37			33
365		367		73		69	65		61		57		53		50		46		42		38			34
367		369		74		70	66		62		58		54		50		46		42		38			34
369		371		74		70	66		62		58		54		51		47		43		39			35
371		373		75		71	67		63		59		55		51		47		43		39			35
373		375		75		71	67		63		59		55		52		48		44		40			36
375		377		76		72	68		64		60		56		52		48		44		40			36
377		379		76		72	68		64		60		56		53		49		45		41			37
379		381		77		73	69		65		61		57		53		49		45		41			37
381		383		77		73	69		65		61		57		54		50		46		42			38
383		385		78		74	70		66		62		58		54		50		46		42			38
385		387		79		74	70		66		62		58		55		51		47		43			39
387		389		79		75	71		67		63		59		55		51		47		43			39
389		391		80		75	71		67		63		59		56		52		48		44			40
391		393		80		76	72		68		64		60		56		52		48		44			40
$393 and over				Use Table 8(a) for a SINGLE person on page 25. Also see the instructions on page 23.
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–			And the number of withholding allowances claimed is—
At least	But less than		0		1			2		3		4		5		6		7		8		9	10
			The amount of income tax to be withheld is—
$ 0	$39		$0		$0			$0		$0		$0		$0		$0		$0		$0		$0	$0
39	42		1		0			0		0		0		0		0		0		0		0	0
42	45		1		0			0		0		0		0		0		0		0		0	0
45	48		1		0			0		0		0		0		0		0		0		0	0
48	51		2		0			0		0		0		0		0		0		0		0	0
51	54		2		0			0		0		0		0		0		0		0		0	0
54	57		2		1			0		0		0		0		0		0		0		0	0
57	60		3		1			0		0		0		0		0		0		0		0	0
60	63		3		1			0		0		0		0		0		0		0		0	0
63	66		3		2			0		0		0		0		0		0		0		0	0
66	69		3		2			0		0		0		0		0		0		0		0	0
69	72		4		2			1		0		0		0		0		0		0		0	0
72	75		4		2			1		0		0		0		0		0		0		0	0
75	78		4		3			1		0		0		0		0		0		0		0	0
78	81		5		3			2		0		0		0		0		0		0		0	0
81	84		5		3			2		0		0		0		0		0		0		0	0
84	87		5		4			2		1		0		0		0		0		0		0	0
87	90		6		4			2		1		0		0		0		0		0		0	0
90	93		6		4			3		1		0		0		0		0		0		0	0
93	96		6		5			3		1		0		0		0		0		0		0	0
96	99		6		5			3		2		0		0		0		0		0		0	0
99	102		7		5			4		2		0		0		0		0		0		0	0
102	105		7		5			4		2		1		0		0		0		0		0	0
105	108		7		6			4		3		1		0		0		0		0		0	0
108	111		8		6			5		3		1		0		0		0		0		0	0
111	114		8		6			5		3		2		0		0		0		0		0	0
114	117		9		7			5		4		2		0		0		0		0		0	0
117	120		9		7			5		4		2		1		0		0		0		0	0
120	123		10		7			6		4		3		1		0		0		0		0	0
123	126		10		8			6		4		3		1		0		0		0		0	0
126	129		11		8			6		5		3		2		0		0		0		0	0
129	132		11		9			7		5		3		2		0		0		0		0	0
132	135		11		9			7		5		4		2		1		0		0		0	0
135	138		12		10			7		6		4		3		1		0		0		0	0
138	141		12		10			8		6		4		3		1		0		0		0	0
141	144		13		10			8		6		5		3		2		0		0		0	0
144	147		13		11			9		7		5		3		2		0		0		0	0
147	150		14		11			9		7		5		4		2		1		0		0	0
150	153		14		12			9		7		6		4		2		1		0		0	0
153	156		15		12			10		8		6		4		3		1		0		0	0
156	159		15		13			10		8		6		5		3		2		0		0	0
159	162		15		13			11		8		6		5		3		2		0		0	0
162	165		16		14			11		9		7		5		4		2		1		0	0
165	168		16		14			12		9		7		6		4		2		1		0	0
168	171		17		15			12		10		8		6		4		3		1		0	0
171	174		17		15			13		10		8		6		5		3		1		0	0
174	177		18		15			13		11		8		6		5		3		2		0	0
177	180		18		16			14		11		9		7		5		4		2		1	0
180	183		19		16			14		12		9		7		5		4		2		1	0
183	186		19		17			14		12		10		7		6		4		3		1	0
186	189		20		17			15		13		10		8		6		5		3		1	0
189	192		20		18			15		13		11		8		6		5		3		2	0
192	195		20		18			16		13		11		9		7		5		4		2	0
195	198		21		19			16		14		12		9		7		5		4		2	1
198	201		21		19			17		14		12		10		7		6		4		3	1
201	204		22		19			17		15		12		10		8		6		4		3	1
204	207		22		20			18		15		13		11		8		6		5		3	2
207	210		23		20			18		16		13		11		9		7		5		4	2
210	213		23		21			18		16		14		11		9		7		5		4	2
213	216		24		21			19		17		14		12		10		7		6		4	3
216	219		24		22			19		17		15		12		10		8		6		4	3
219	222		24		22			20		17		15		13		10		8		6		5	3
222	225		25		23			20		18		16		13		11		9		7		5	3
225	228		25		23			21		18		16		14		11		9		7		5	4
228	231		26		24			21		19		17		14		12		9		7		6	4
231	234		26		24			22		19		17		15		12		10		8		6	4
234	237		27		24			22		20		17		15		13		10		8		6	5
237	240		27		25			23		20		18		16		13		11		9		7	5
240	243		28		25			23		21		18		16		14		11		9		7	5
243	246		28		26			23		21		19		16		14		12		9		7	6
246	249		29		26			24		22		19		17		15		12		10		8	6
$249	$252		$29		$27			$24		$22		$20		$17		$15		$13		$10		$8	$6
252	255		29		27			25		22		20		18		15		13		11		8	6
255	258		30		28			25		23		21		18		16		14		11		9	7
258	261		30		28			26		23		21		19		16		14		12		9	7
261	264		31		28			26		24		21		19		17		14		12		10	7
264	267		31		29			27		24		22		20		17		15		13		10	8
267	270		32		29			27		25		22		20		18		15		13		11	8
270	273		32		30			27		25		23		20		18		16		13		11	9
273	276		33		30			28		26		23		21		19		16		14		12	9
276	279		33		31			28		26		24		21		19		17		14		12	10
279	282		33		31			29		26		24		22		19		17		15		12	10
282	285		34		32			29		27		25		22		20		18		15		13	11
285	288		34		32			30		27		25		23		20		18		16		13	11
288	291		35		33			30		28		26		23		21		18		16		14	11
291	294		35		33			31		28		26		24		21		19		17		14	12
294	297		36		33			31		29		26		24		22		19		17		15	12
297	300		36		34			32		29		27		25		22		20		18		15	13
300	303		37		34			32		30		27		25		23		20		18		16	13
303	306		37		35			32		30		28		25		23		21		18		16	14
306	309		38		35			33		31		28		26		24		21		19		17	14
309	312		38		36			33		31		29		26		24		22		19		17	15
312	315		38		36			34		31		29		27		24		22		20		17	15
315	318		39		37			34		32		30		27		25		23		20		18	16
318	321		39		37			35		32		30		28		25		23		21		18	16
321	324		40		37			35		33		30		28		26		23		21		19	16
324	327		40		38			36		33		31		29		26		24		22		19	17
327	330		41		38			36		34		31		29		27		24		22		20	17
330	333		42		39			36		34		32		29		27		25		22		20	18
333	336		43		39			37		35		32		30		28		25		23		21	18
336	339		43		40			37		35		33		30		28		26		23		21	19
339	341		44		40			38		35		33		31		28		26		24		21	19
341	343		44		41			38		36		33		31		29		26		24		22	19
343	345		45		41			38		36		34		31		29		27		24		22	20
345	347		45		42			39		36		34		32		29		27		25		22	20
347	349		46		42			39		37		34		32		30		27		25		23	20
349	351		46		43			39		37		35		32		30		28		25		23	21
351	353		47		43			40		37		35		33		30		28		26		23	21
353	355		47		44			40		38		35		33		31		28		26		23	21
355	357		48		44			40		38		35		33		31		28		26		24	21
357	359		48		45			41		38		36		33		31		29		26		24	22
359	361		49		45			41		38		36		34		31		29		27		24	22
361	363		49		46			42		39		36		34		32		29		27		25	22
363	365		50		46			42		39		37		34		32		30		27		25	23
365	367		50		47			43		39		37		35		32		30		28		25	23
367	369		51		47			43		40		37		35		33		30		28		26	23
369	371		51		48			44		40		38		35		33		31		28		26	24
371	373		52		48			44		40		38		36		33		31		29		26	24
373	375		52		49			45		41		38		36		34		31		29		26	24
375	377		53		49			45		41		38		36		34		31		29		27	24
377	379		53		50			46		42		39		36		34		32		29		27	25
379	381		54		50			46		42		39		37		34		32		30		27	25
381	383		54		51			47		43		39		37		35		32		30		28	25
383	385		55		51			47		43		40		37		35		33		30		28	26
385	387		55		52			48		44		40		38		35		33		31		28	26
387	389		56		52			48		44		40		38		36		33		31		29	26
389	391		56		53			49		45		41		38		36		34		31		29	27
391	393		57		53			49		45		41		39		36		34		32		29	27
393	395		57		54			50		46		42		39		37		34		32		29	27
395	397		58		54			50		46		42		39		37		34		32		30	27
397	399		58		55			51		47		43		39		37		35		32		30	28
399	401		59		55			51		47		43		40		37		35		33		30	28
401	403		59		56			52		48		44		40		38		35		33		31	28
403	405		60		56			52		48		44		40		38		36		33		31	29
405	407		60		57			53		49		45		41		38		36		34		31	29
407	409		61		57			53		49		45		41		39		36		34		32	29
$409 and over			Use Table 8(b) for a MARRIED person on page 25. Also see the instructions on page 23.