Presenting a live 110-minute teleconference with interactive Q&A
Revised Federal Forms 940, 941 and
W-9 and Interactions With SUTA Forms
Unemployment and Employment Tax Update and Compliance Lessons
THURSDAY, MAY 31, 2012
1pm Eastern
|
12pm Central | 11am Mountain
|
10am Pacific
Today’s faculty features:
Steven J. Weil, PhD, EA, President, RMS Accounting, Fort Lauderdale, Fla.
Jay Grokowsky, Manager, Bauman Associates, Eau Claire, Wis.
For this program, attendees must listen to the audio over the telephone.
Please refer to the instructions emailed to the registrant for the dial-in information.
Attendees can still view the presentation slides online. If you have any questions, please
contact Customer Service at1-800-926-7926 ext. 10.
Department of the Treasury
Internal Revenue Service
Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 15
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Cat. No. 10000W
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
(Circular E),
Employer’s
Tax Guide
1. Employer Identification Number (EIN) . . . . . . . .
8
2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . .
9
3. Family Employees . . . . . . . . . . . . . . . . . . . . . . . 10
4. Employee’s Social Security Number
(SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
5. Wages and Other Compensation . . . . . . . . . . . . 11
6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . . 15
For use in
2012
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
9. Withholding From Employees’ Wages . . . . . . . . 16
10. Required Notice to Employees About
the Earned Income Credit (EIC) . . . . . . . . . . . . 20
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 20
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 24
13. Reporting Adjustments to Form 941 or
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
14. Federal Unemployment (FUTA) Tax . . . . . . . . . 28
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . . 30
16. How To Use the Income Tax
Withholding Tables . . . . . . . . . . . . . . . . . . . . . 35
2012 Income Tax Withholding Tables:
Percentage Method Tables for Income Tax
Withholding . . . . . . . . . . . . . . . . . . . . . . 36–37
Wage Bracket Method for Income Tax
Withholding . . . . . . . . . . . . . . . . . . . . . . 38–57
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 59
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 15 (Circular E),
at www.irs.gov/pub15. Information about any future developments affecting Publication 15 (Circular E) (such as
legislation enacted after we release it) will be posted on
that page.
Get forms and other information
faster and easier by:
Internet IRS.gov
Jan 10, 2012
Social security and Medicare tax for 2012. The employee tax rate for social security is 4.2% on wages paid
and tips received before March 1, 2012. The employee tax
rate for social security increases to 6.2% on wages paid
and tips received after February 29, 2012. The employer
tax rate for social security remains unchanged at 6.2%.
The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit
for Medicare tax.
Employers should implement the 4.2% employee social
security tax rate as soon as possible, but not later than
January 31, 2012. After implementing the 4.2% rate, employers should make an offsetting adjustment in a subsequent pay period to correct any overwithholding of social
security tax as soon as possible, but not later than March
31, 2012.
Social security and Medicare taxes apply to the wages
of household workers you pay $1,800 or more in cash or an
equivalent form of compensation. Social security and
Medicare taxes apply to election workers who are paid
$1,500 or more in cash or an equivalent form of compensation.
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. Check for updates at www.irs.gov/pub15.
!
2012 withholding tables. This publication includes the
2012 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding.
VOW to Hire Heroes Act of 2011. On November 21,
2011, the President signed into law the VOW to Hire
Heroes Act of 2011. This new law provides an expanded
work opportunity tax credit to businesses that hire eligible
unemployed veterans and, for the first time, also makes
part of the credit available to tax-exempt organizations.
Businesses claim the credit as part of the general business
credit and tax-exempt organizations claim it against their
payroll tax liability. The credit is available for eligible unemployed veterans who begin work on or after November 22,
2011, and before January 1, 2013. More information about
the credit against a tax-exempt organization’s payroll tax
liability will be available early in 2012 at
www.irs.gov/form5884c.
FUTA tax rate. The FUTA tax rate is 6.0% for 2012.
Expiration of Attributed Tip Income Program (ATIP).
The Attributed Tip Income Program (ATIP) is scheduled to
expire on December 31, 2011.
Withholding allowance. The 2012 amount for one withholding allowance on an annual basis is $3,800.
Change of address. Beginning in 2012, employers must
use new Form 8822-B, Change of Address—Business, for
any address change.
Reminders
COBRA premium assistance credit. The credit for COBRA premium assistance payments applies to premiums
paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid
for up to 15 months. See COBRA premium assistance
credit under Introduction.
Federal tax deposits must be made by electronic funds
transfer. You must use electronic funds transfer to make
all federal tax deposits. Generally, electronic fund transfers
are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can
arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on
your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of
Page 2
Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may
have a fee.
For more information on making federal tax deposits,
see How To Deposit in section 11. To get more information
about EFTPS or to enroll in EFTPS, visit
www.eftps.gov or call 1-800-555-4477. Additional information about EFTPS is also available in Publication 966, The
Secure Way to Pay Your Federal Taxes.
Aggregate Form 941 filers. Agents must complete
Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941,
Employer’s QUARTERLY Federal Tax Return. Aggregate
Forms 941 may only be filed by agents approved by the
IRS under section 3504 of the Internal Revenue Code. To
request approval to act as an agent for an employer, the
agent files Form 2678, Employer/Payer Appointment of
Agent, with the IRS.
Aggregate Form 940 filers. Agents must complete
Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940,
Employer’s Annual Federal Unemployment (FUTA) Tax
Return. Aggregate Forms 940 can be filed by agents acting
on behalf of home care service recipients who receive
home care services through a program administered by a
federal, state, or local government. To request approval to
act as an agent on behalf of home care service recipients,
the agent files Form 2678 with the IRS.
Employers can choose to file Forms 941 instead of
Form 944. If you previously were notified to file Form 944,
Employer’s ANNUAL Federal Tax Return, but want to file
quarterly Forms 941 to report your social security, Medicare and withheld federal income taxes, you must first
contact the IRS to request to file Forms 941, rather than
Form 944. See Rev. Proc. 2009-51, 2009-45 I.R.B 625, for
the procedures for employers who previously were notified
to file Form 944 to request to file Forms 941 instead. In
addition, Rev. Proc. 2009-51 provides the procedures for
employers to request to file Form 944. Rev. Proc. 2009-51
is available at www.irs.gov/irb/2009-45_IRB/ar12.html.
Also see the Instructions for Form 944.
Electronic Filing and Payment
Now, more than ever before, businesses can enjoy the
benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle
your own taxes, the IRS offers you convenient programs to
make filing and payment easier.
Spend less time and worry on taxes and more time
running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.
• For e-file, visit www.irs.gov/efile for additional information.
• For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.
• For electronic filing of Forms W-2,
visit www.socialsecurity.gov/employer.
Electronic funds withdrawal (EFW). If you file Form
940, Form 941, or Form 944 electronically, you can e-file
and e-pay (electronic funds withdrawal) the balance due in
a single step using tax preparation software or through a
tax professional. However, do not use EFW to make
federal tax deposits. For more information on paying your
taxes using EFW, visit the IRS website at
www.irs.gov/e-pay. A fee may be charged to file electronically.
Publication 15 (2012)
Credit and debit card payments. For information on
paying your taxes with a credit or debit card, visit the IRS
website at www.irs.gov/e-pay.
website at www.acf.hhs.gov/programs/cse/newhire for
more information.
W-4 request. Ask each new employee to complete the
2012 Form W-4. See section 9.
Forms in Spanish
Name and social security number. Record each new
employee’s name and number from his or her social security card. Any employee without a social security card
should apply for one. See section 4.
You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4,
Employee’s Withholding Allowance Certificate, to your
Spanish-speaking employees. For more information, see
Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Fı́sicas). For nonemployees,
Formulario W-9(SP), Solicitud y Certificación del Número
de Identificación del Contribuyente, may be used in place
of Form W-9, Request for Taxpayer Identification Number
and Certification.
Paying Wages, Pensions, or Annuities
Correcting Form 941 or Form 944. If you discover an
error on a previously filed Form 941 or Form 944, make the
correction using Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, or Form
944-X, Adjusted Employer’s ANNUAL Federal Tax Return
or Claim for Refund. Forms 941-X and 944-X are
stand-alone forms, meaning taxpayers can file them when
an error is discovered. Forms 941-X and 944-X are used
by employers to claim refunds or abatements of employment taxes, rather than Form 843. See section 13 for more
information.
Hiring New Employees
Eligibility for employment. You must verify that each
new employee is legally eligible to work in the United
States. This will include completing the U.S. Citizenship
and Immigration Services (USCIS) Form I-9, Employment
Eligibility Verification. You can get the form from USCIS
offices or by calling 1-800-870-3676. Contact the USCIS at
1-800-375-5283, or visit the USCIS website at
www.uscis.gov for more information.
New hire reporting. You are required to report any new
employee to a designated state new hire registry. Many
states accept a copy of Form W-4 with employer information added. Visit the Office of Child Support Enforcement
Income tax withholding. Withhold federal income tax
from each wage payment or supplemental unemployment
compensation plan benefit payment according to the employee’s Form W-4 and the correct withholding table. If you
have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees
in section 9.
Employer Responsibilities
Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Because the individual
circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment
taxes can differ. Each item in this list has a page reference to a more detailed discussion in this publication.
New Employees:
M Verify work eligibility of new employees . . . . . .
M Record employees’ names and SSNs from
social security cards . . . . . . . . . . . . . . . . . . . .
M Ask employees for Form W-4 . . . . . . . . . . . . . .
Each Payday:
M Withhold federal income tax based on each
employee’s Form W-4 . . . . . . . . . . . . . . . . . . .
M Withhold employee’s share of social security
and Medicare taxes . . . . . . . . . . . . . . . . . . . . .
M Deposit:
• Withheld income tax
• Withheld and employer social security taxes
• Withheld and employer Medicare taxes . . . . .
Note: Due date of deposit generally depends on
your deposit schedule (monthly or semiweekly)
Quarterly (By April 30, July 31, October 31,
and January 31):
M Deposit FUTA tax if undeposited amount
is over $500 . . . . . . . . . . . . . . . . . . . . . . . . . .
M File Form 941 (pay tax with return if not
required to deposit) . . . . . . . . . . . . . . . . . . . .
...................................
Publication 15 (2012)
Page
Page
3
M
3
3
M
16
M
19
M
20
M
M
M
Annually (By January 31 of the current year, for
the prior year):
File Form 944 if required (pay tax with return if
not required to deposit) . . . . . . . . . . . . . . . . . . . . . .
Annually (see Calendar for due dates):
Remind employees to submit a new Form W-4
if they need to change their withholding . . . . . . . . . . .
Ask for a new Form W-4 from employees
claiming exemption from income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reconcile Forms 941 (or Form 944) with Forms
W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Furnish each employee a Form W-2 . . . . . . . . . . . . .
File Copy A of Forms W-2 and the transmittal
Form W-3 with the SSA . . . . . . . . . . . . . . . . . . . . . .
Furnish each other payee a Form 1099 (for
example, Form 1099-MISC, Miscellaneous Income . .
24
16
17
25
6
7
6
29
24
M File Forms 1099 and the transmittal Form
1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
M File Form 940 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
M File Form 945 for any nonpayroll income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
6
6
Page 3
Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form
W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different
number of allowances, marital status, or an additional
amount to be withheld. Do not withhold on direct rollovers
from qualified plans or governmental section 457(b) plans.
See section 9 and Publication 15-A, Employer’s Supplemental Tax Guide. Publication 15-A includes information
about withholding on pensions and annuities.
Zero wage return. If you have not filed a “final” Form 941
or Form 944, or are not a “seasonal” employer, you must
continue to file a Form 941 or Form 944 even for periods
during which you paid no wages. IRS encourages you to
file your “Zero Wage” Forms 941 or 944 electronically
using IRS e-file at www.irs.gov/efile.
Information Returns
You may be required to file information returns to report
certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not
treated as employees (for example, independent contractors) for services performed for your trade or business. For
details about filing Forms 1099 and for information about
required electronic filing, see the 2012 General Instructions for Certain Information Returns for general information and the separate, specific instructions for each
information return you file (for example, 2012 Instructions
for Form 1099-MISC). Do not use Forms 1099 to report
wages and other compensation you paid to employees;
report these on Form W-2. See the Instructions for Forms
W-2 and W-3 for details about filing Form W-2 and for
information about required electronic filing. If you file 250
or more Forms 1099, you must file them electronically. If
you file 250 or more Forms W-2, you must file them
electronically. SSA will not accept Forms W-2 and W-3
filed on magnetic media.
Information reporting customer service site. The IRS
operates the Enterprise Computing Center-Martinsburg, a
centralized customer service site, to answer questions
about reporting on Forms W-2, W-3, 1099, and other
information returns. If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free)
or 304-263-8700 (toll call). The center can also be reached
by email at mccirp@irs.gov. Call 304-267-3367 if you are a
TDD/TYY user.
Nonpayroll Income Tax Withholding
Nonpayroll federal income tax withholding (reported on
Forms 1099 and Form W-2G) must be reported on Form
945, Annual Return of Withheld Federal Income Tax. Separate deposits are required for payroll (Form 941 or Form
944) and nonpayroll (Form 945) withholding. Nonpayroll
items include:
• Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans), and
annuities.
• Military retirement.
• Gambling winnings.
• Indian gaming profits.
• Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary
withholding.
Page 4
• Payments subject to backup withholding.
For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945.
All income tax withholding reported on Form W-2 must
be reported on Form 941, Form 943, Form 944, or Schedule H (Form 1040).
Distributions from nonqualified pension plans and deferred compensation plans. Because distributions to
participants from some nonqualified pension plans and
deferred compensation plans (including section 457(b)
plans of tax-exempt organizations) are treated as wages
and are reported on Form W-2, income tax withheld must
be reported on Form 941 or Form 944, not on Form 945.
However, distributions from such plans to a beneficiary or
estate of a deceased employee are not wages and are
reported on Forms 1099-R; income tax withheld must be
reported on Form 945.
Backup withholding. You generally must withhold 28%
of certain taxable payments if the payee fails to furnish you
with his or her correct taxpayer identification number (TIN).
This withholding is referred to as “backup withholding.”
Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other
payments you make in the course of your trade or business. In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat
operators are subject to backup withholding.
Backup withholding does not apply to wages,
pensions, annuities, IRAs (including simplified
CAUTION
employee pension (SEP) and SIMPLE retirement
plans), section 404(k) distributions from an employee
stock ownership plan (ESOP), medical savings accounts,
health savings accounts, long-term-care benefits, or real
estate transactions.
You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number
furnished is correct. You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they
are not subject to backup withholding or that they are
exempt from backup withholding. The Instructions for the
Requester of Form W-9 or Formulario W-9(SP) includes a
list of types of payees who are exempt from backup withholding. For more information, see Publication 1281,
Backup Withholding for Missing and Incorrect Name/
TIN(s).
!
Recordkeeping
Keep all records of employment taxes for at least 4 years.
These should be available for IRS review. Your records
should include the following information.
• Your employer identification number (EIN).
• Amounts and dates of all wage, annuity, and pension payments.
• Amounts of tips reported to you by your employees.
• Records of allocated tips.
• The fair market value of in-kind wages paid.
• Names, addresses, social security numbers, and occupations of employees and recipients.
• Any employee copies of Forms W-2 and W-2c returned to you as undeliverable.
• Dates of employment for each employee.
• Periods for which employees and recipients were
paid while absent due to sickness or injury and the
Publication 15 (2012)
•
•
•
•
•
amount and weekly rate of payments you or
third-party payers made to them.
Copies of employees’ and recipients’ income tax
withholding allowance certificates (Forms W-4,
W-4P, W-4(SP), W-4S, and W-4V).
Copies of employees’ Earned Income Credit Advance Payment Certificates (Forms W-5 and
W-5(SP)).
Dates and amounts of tax deposits you made and
acknowledgment numbers for deposits made by
EFTPS.
Copies of returns filed and confirmation numbers.
Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.
Teletax Topics
Topic
No.
751
752
753
755
Change of Address
To notify the IRS of a new business mailing address or
business location, file 8822-B, Change of Address—Business. Do not mail Form 8822-B with your employment tax
return.
756
757
Private Delivery Services
You can use certain private delivery services designated
by the IRS to mail tax returns and payments. The list
includes only the following:
• DHL Express (DHL): DHL Same Day Service.
• Federal Express (FedEx): FedEx Priority Overnight,
FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air,
UPS Next Day Air Saver, UPS 2nd Day Air, UPS
2nd Day Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
Your private delivery service can tell you how to get
written proof of the mailing date.
Private delivery services cannot deliver items to
P.O. boxes. You must use the U.S. Postal ServCAUTION
ice to mail any item to an IRS P.O. box address.
!
758
759
760
Telephone Help
Tax questions. You can call the IRS Business and Specialty Tax Line with your employment tax questions at
1-800-829-4933.
Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. You may call
1-800-829-4059 with any tax question or to order forms
and publications. You may also use this number for assistance with unresolved tax problems.
Recorded tax information (TeleTax). The IRS TeleTax
service provides recorded tax information on topics that
answer many individual and business federal tax questions. You can listen to up to three topics on each call you
make. Touch-Tone service is available 24 hours a day, 7
days a week. TeleTax topics are also available on the IRS
website at www.irs.gov/taxtopics.
A list of employment tax topics is provided below. Select, by number, the topic you want to hear and call
1-800-829-4477. For the directory of all topics, select
Topic 123.
Publication 15 (2012)
761
762
763
Subject
(These topics are available in Spanish)
Social Security and Medicare Withholding
Rates
(Tasas de retención del seguro social y
Medicare, Tema)
Form W-2—Where, When, and How to File
(Dónde, Cuándo y Cómo Presentar El La
Formulario W-2)
Form W-4—Employee’s Withholding
Allowance Certificate
(Formulario W-4(SP)—Certificado de
Excensión de Retenciones del Empleado)
Employer Identification Number (EIN)—How
to Apply
(Como Solicitar Un Número de Identificación
Patronal (EIN))
Employment Taxes for Household
Employees
(Impuestos Patronales para Empleados
Domésticos)
Form 941 and Form 944—Deposit
Requirements
(Formulario 941 and Formulario 944—
Requisitos de Depósito)
Form 941—Employer’s QUARTERLY
Federal Tax Return and Form 944—
Employer’s ANNUAL Federal Tax Return
(Formulario 941-PR—Planilla para la
Declaración Federal TRIMESTRAL del
Patrono) (Formulario 944-PR-Planilla para la
Declaración Federal ANUAL del Patrono)
A New Tax Exemption and Business Credit
are Available for Qualified Employers Under
“The HIRE Act” of 2010
(Nueva exención tributaria y crédito
comercial para empleadores calificados
disponibles bajo la Ley de Incentivos para la
Contratación y Recuperación del Empleo del
2010 (HIRE, por sus siglas en inglés))
FICA Tax Refunds for “Medical
Residents”—Employee Claims
(Ley de Impuestos al Seguro Social—
Reclamaciones de reembolsos e impuestos
para médicos residentes que son
empleados)
Tips—Withholding and Reporting
(Propinas—Declaración y Retención)
Independent Contractor vs. Employee
(Contratista Independiente vs. Empleado)
The “Affordable Care Act” of 2010 Offers
Employers New Tax Deductions and Credits
(Ley de Cuidado de Salud a Costo
Asequible del 2010 ofrece a los
empleadores deducciones y créditos
tributarios nuevos)
Additional employment tax information. Visit the IRS
website at www.irs.gov/businesses and click on the Employment Taxes link.
Ordering Employer Tax Products
You can order employer tax products and information
returns online at www.irs.gov/businesses. To order 2011
and 2012 forms, select “Online Ordering for Information
Page 5
Returns and Employer Returns.” You may also order employer tax products and information returns by calling
1-800-829-3676.
Instead of ordering paper Forms W-2 and W-3, consider
filing them electronically using the Social Security Administration’s (SSA) free e-file service. Visit the SSA’s Employer
W-2 Filing Instructions & Information website at
www.socialsecurity.gov/employer, select “Electronically
File Your W-2s,” and provide registration information. You
will be able to create Forms W-2 online and submit them to
the SSA by typing your wage information into easy-to-use
fill-in fields. In addition, you can print out completed copies
of Forms W-2 to file with state or local governments,
distribute to your employees, and keep for your records.
Form W-3 will be created for you based on your
Forms W-2.
Contacting Your Taxpayer Advocate
The Taxpayer Advocate Service (TAS) is an independent
organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are
seeking help in resolving tax problems that have not been
resolved through normal channels, or who believe an IRS
system or procedure is not working as it should.
You can contact TAS by calling the TAS toll-free case
intake line at 1-877-777-4778 to see if you are eligible for
assistance. You can also call or write to your local taxpayer
advocate, whose phone number and address are listed in
your local telephone directory and in Publication 1546,
Taxpayer Advocate Service – Your Voice at the IRS. You
can file Form 911, Request for Taxpayer Advocate Service
Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf.
For more information, go to www.irs.gov/advocate.
Filing Addresses
Generally, your filing address for Forms 940, 941, 943,
944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not
you are including a payment with your return. There are
separate filing addresses for these returns if you are a
tax-exempt organization or government entity. If you are
located in the United States and do not include a payment
with your return, you should file at either the Cincinnati or
Ogden Service Centers. See the separate instructions for
Forms 940, 941, 943, 944, 945, or CT-1 for the filing
addresses or “Where To File” on the IRS website at
www.irs.gov/businesses.
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may
appear in this publication on pages that would otherwise
be blank. You can help bring these children home by
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Comments and Suggestions
We welcome your comments about this publication and
your suggestions for future editions. You can email us at
taxforms@irs.gov. Please put “Publication 15” on the subject line.
You can write to us at the following address:
Page 6
Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
Calendar
The following is a list of important dates. Also see Publication 509, Tax Calendars.
If any date shown below for filing a return, furnishTIP ing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next
business day. A statewide legal holiday delays a filing due
date only if the IRS office where you are required to file is
located in that state. However, a statewide legal holiday
does not delay the due date of federal tax deposits. For any
due date, you will meet the “file” or “furnish” requirement if
the envelope containing the return or form is properly
addressed, contains sufficient postage, and is postmarked
by the U.S. Postal Service on or before the due date, or
sent by an IRS-designated private delivery service on or
before the due date. See Private Delivery Services under
Reminders for more information.
By January 31
Furnish Forms 1099 and W-2. Furnish each employee a
completed Form W-2, Wage and Tax Statement. Furnish
each other payee a completed Form 1099 (for example,
Form 1099-MISC, Miscellaneous Income).
File Form 941 or Form 944. File Form 941, Employer’s
QUARTERLY Federal Tax Return, for the fourth quarter of
the previous calendar year and deposit any undeposited
income, social security, and Medicare taxes. You may pay
these taxes with Form 941 if your total tax liability for the
quarter is less than $2,500. File Form 944, Employer’s
ANNUAL Federal Tax Return, for the previous calendar
year instead of Form 941 if the IRS has notified you in
writing to file Form 944 and pay any undeposited income,
social security, and Medicare taxes. You may pay these
taxes with Form 944 if your total tax liability for the year is
less than $2,500. For additional rules on when you can pay
your taxes with your return, see Payment with return in
section 11. If you timely deposited all taxes when due, you
have 10 additional calendar days from January 31 to file
the appropriate return.
File Form 940. File Form 940, Employer’s Annual Federal
Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.
File Form 945. File Form 945, Annual Return of Withheld
Federal Income Tax, to report any nonpayroll income tax
withheld in 2011. If you deposited all taxes when due, you
have 10 additional calendar days to file. See Nonpayroll
Income Tax Withholding under Reminders for more information.
By February 15
Request a new Form W-4 from exempt employees.
Ask for a new Form W-4, Employee’s Withholding Allowance Certificate, from each employee who claimed exemption from income tax withholding last year.
Publication 15 (2012)
On February 16
Before December 1
Forms W-4 claiming exemption from withholding expire. Any Form W-4 claiming exemption from withholding
for the previous year has now expired. Begin withholding
for any employee who previously claimed exemption from
withholding but has not given you a new Form W-4 for the
current year. If the employee does not give you a new
Form W-4, withhold tax based on the last valid Form W-4
you have for the employee that does not claim exemption
from withholding or, if one does not exist, as if he or she is
single with zero withholding allowances. See section 9 for
more information. If the employee furnishes a new Form
W-4 claiming exemption from withholding after February
15, you may apply the exemption to future wages, but do
not refund taxes withheld while the exempt status was not
in place.
New Forms W-4. Remind employees to submit a new
Form W-4 if their marital status or withholding allowances
have changed or will change for the next year.
By February 28
File paper Forms 1099 and 1096. File Copy A of all
paper Forms 1099 with Form 1096, Annual Summary and
Transmittal of U.S. Information Returns, with the IRS. For
electronically filed returns, see By March 31 below.
By February 29
File paper Forms W-2 and W-3. File Copy A of all paper
Forms W-2 with Form W-3, Transmittal of Wage and Tax
Statements, with the Social Security Administration (SSA).
For electronically filed returns, see By March 31 below.
File paper Form 8027. File paper Form 8027, Employer’s
Annual Information Return of Tip Income and Allocated
Tips, with the IRS. See section 6. For electronically filed
returns, see By March 31 below.
By March 31
File electronic Forms 1099, 8027, and W-2. File electronic Forms 1099 and 8027 with the IRS. File electronic
Forms W-2 with the SSA. For information on reporting
Form W-2 information to the SSA electronically, visit the
Social Security Administration’s Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer. For information on filing
information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098,
1099, 3921, 3922, 5498, 8935, and W-2G Electronically,
and Publication 1239, Specifications for Filing Form 8027,
Employer’s Annual Information Return of Tip Income and
Allocated Tips, Electronically.
By April 30, July 31, October 31, and
January 31
Deposit FUTA taxes. Deposit federal unemployment
(FUTA) tax due if it is more than $500.
File Form 941. File Form 941 and deposit any undeposited income, social security, and Medicare taxes. You
may pay these taxes with Form 941 if your total tax liability
for the quarter is less than $2,500. If you timely deposited
all taxes when due, you have 10 additional calendar days
from the due dates above to file the return.
Publication 15 (2012)
Introduction
This publication explains your tax responsibilities as an
employer. It explains the requirements for withholding,
depositing, reporting, paying, and correcting employment
taxes. It explains the forms you must give to your employees, those your employees must give to you, and those
you must send to the IRS and SSA. This guide also has tax
tables you need to figure the taxes to withhold from each
employee for 2012. References to “income tax” in this
guide apply only to “federal” income tax. Contact your state
or local tax department to determine if their rules are
different.
Additional employment tax information is available in
Publication 15-A, Employer’s Supplemental Tax Guide.
Publication 15-A includes specialized information supplementing the basic employment tax information provided in
this publication. Publication 15-B, Employer’s Tax Guide to
Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.
Most employers must withhold (except FUTA), deposit,
report, and pay the following employment taxes.
• Income tax.
• Social security tax.
• Medicare tax.
• Federal unemployment tax (FUTA).
There are exceptions to these requirements. See section 15, Special Rules for Various Types of Services and
Payments. Railroad retirement taxes are explained in the
Instructions for Form CT-1.
Employer’s liability. Employers are responsible for ensuring tax returns are filed and deposits and payments are
made, even if the employer retains a third party to perform
those functions. The employer remains liable if the third
party fails to perform a required action. Employers who
enroll in EFTPS will be able to view EFTPS deposits and
payments made on their behalf.
Federal Government employers. The information in this
guide applies to federal agencies, except for the rules
requiring deposit of federal taxes only at Federal Reserve
banks or through the FedTax option of the Government
On-Line Accounting Link Systems (GOALS). See the
Treasury Financial Manual (I TFM 3-4000) for more information. You can access the Treasury Financial Manual
online at www.fms.treas.gov/tfm.
State and local government employers. Payments to
employees for services in the employ of state and local
government employers are generally subject to federal
income tax withholding but not federal unemployment
(FUTA) tax. Most elected and appointed public officials of
state or local governments are employees under common
law rules. See chapter 3 of Publication 963, Federal-State
Reference Guide. In addition, wages, with certain exceptions, are subject to social security and Medicare taxes.
See section 15 for more information on the exceptions.
If an election worker is employed in another capacity
with the same government entity, see Revenue Ruling
2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at
www.irs.gov/pub/irs-irbs/irb00-06.pdf.
Page 7
You can get information on reporting and social security
coverage from your local IRS office. If you have any questions about coverage under a section 218 (Social Security
Act) agreement, contact the appropriate state official. To
find your State Social Security Administrator, visit the National Conference of State Social Security Administrators
website at www.ncsssa.org.
Disregarded entities and qualified subchapter S subsidiaries. The IRS has published final regulations section
301.7701-2(c)(2)(iv), under which QSubs and eligible single-owner disregarded entities are treated as separate
entities for employment tax purposes. Under these regulations, eligible single-member entities that have not elected
to be taxed as corporations must report and pay employment taxes on wages paid to their employees after December 31, 2008, using the entities’ own names and EINs. The
disregarded entity will be responsible for its own employment tax obligations on wages paid after December 31,
2008. For wages paid before January 1, 2009, see Publication 15 (Circular E) (For Use in 2008).
COBRA premium assistance credit. The Consolidated
Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former
spouses, and dependent children the right to temporary
continuation of health coverage at group rates. COBRA
generally covers multiemployer health plans and health
plans maintained by private-sector employers (other than
churches) with 20 or more full and part-time employees.
Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA).
Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local
government employees. Similar requirements apply under
the Federal Employees Health Benefits Program and
under some state laws. For the premium assistance (or
subsidy) discussed below, these requirements are all referred to as COBRA requirements.
Under the American Recovery and Reinvestment Act of
2009 (ARRA), employers are allowed a credit against
“payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to
assistance eligible individuals. For periods of COBRA continuation coverage beginning after February 16, 2009, a
group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage
and pays 35% of the amount of the premium.
An assistance eligible individual is a qualified beneficiary of an employer’s group health plan who is eligible for
COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to
the involuntarily termination from employment of a covered
employee during the period and elects continuation COBRA coverage. The assistance for the coverage can last
up to 15 months.
Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals
of the COBRA premium assistance.
The 65% of the premium not paid by the assistance
eligible individuals is reimbursed to the employer maintaining the group health plan. The reimbursement is made
through a credit against the employer’s employment tax
liabilities. The employer takes the credit on Form 941, line
12a, or Form 944, line 9a, once the 35% of the premium is
paid by or on behalf of the assistance eligible individual.
The credit is treated as a deposit made on the first day of
the return period (quarter or year). In the case of a multiemployer plan, the credit is claimed by the plan, rather than
Page 8
the employer. In the case of an insured plan subject to
state law continuation coverage requirements, the credit is
claimed by the insurance company, rather than the employer.
Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to
support their claim, including the following.
• Information on the receipt of the assistance eligible
individuals’ 35% share of the premium, including
dates and amounts.
• In the case of an insurance plan, a copy of invoice or
other supporting statement from the insurance carrier and proof of timely payment of the full premium
to the insurance carrier required under COBRA.
• In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to
the assistance eligible individuals.
• Attestation of involuntary termination, including the
date of the involuntary termination for each covered
employee whose involuntary termination is the basis
for eligibility for the subsidy.
• Proof of each assistance eligible individual’s eligibility for COBRA coverage and the election of COBRA
coverage.
• A record of the SSNs of all covered employees, the
amount of the subsidy reimbursed with respect to
each covered employee, and whether the subsidy
was for one individual or two or more individuals.
For more information, visit IRS.gov and enter the
keyword COBRA.
1. Employer Identification
Number (EIN)
If you are required to report employment taxes or give tax
statements to employees or annuitants, you need an employer identification number (EIN).
The EIN is a nine-digit number 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
you send to the IRS and SSA. For more information, see
Publication 1635, Understanding Your EIN.
If you do not have an EIN, you may apply for one online.
Go to the IRS.gov and click on the Apply for an Employer
Identification Number (EIN) Online link. You may also
apply for an EIN by calling 1-800-829-4933, or you can fax
or mail Form SS-4, Application for Employer Identification
Number, to the IRS. Do not use a social security number
(SSN) in place of an EIN.
You should have only one EIN. If you have more than
one and are not sure which one to use, call
1-800-829-4933 (TTY/TDD users can call
1-800-829-4059). Give the numbers you have, the name
and address to which each was assigned, and the address
of your main place of business. The IRS will tell you which
number to use.
If you took over another employer’s business (see Successor employer in section 9), do not use that employer’s
EIN. If you have applied for an EIN but do not have your
EIN by the time a return is due, write “Applied For” and the
date you applied for it in the space shown for the number.
Publication 15 (2012)
2. Who Are Employees?
Generally, employees are defined either under common
law or under statutes for certain situations. See Publication
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 Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.
Generally, people in business for themselves are not
employees. For example, doctors, lawyers, veterinarians,
and others in an independent trade in which they offer their
services to the public are usually not employees. However,
if the business is incorporated, corporate officers who work
in the business are employees of the corporation.
If an employer-employee relationship exists, it does not
matter what it is called. The employee may be called an
agent or independent contractor. It also does not matter
how payments are measured or paid, what they are called,
or if the employee works full or part time.
Statutory employees. If someone who works for you is
not an employee under the common law rules discussed
earlier, do not withhold federal income tax from his or her
pay, unless backup withholding applies. Although the following persons may not be common law employees, they
are considered employees by statute for social security,
Medicare, and FUTA tax purposes under certain conditions.
• An agent (or commission) driver who delivers food,
beverages (other than milk), laundry, or dry cleaning
for someone else.
• A full-time life insurance salesperson who sells primarily for one company.
• A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone
that person designates.
• A traveling or city salesperson (other than an
agent-driver or commission-driver) who works full
time (except for sideline sales activities) for one firm
or person getting orders from customers. The orders
must be for merchandise for resale or supplies for
use in the customer’s business. The customers must
be retailers, wholesalers, contractors, or operators of
hotels, restaurants, or other businesses dealing with
food or lodging.
Statutory nonemployees. Direct sellers, qualified real
estate agents, and certain companion sitters are, by law,
considered nonemployees. They are generally treated as
self-employed for all federal tax purposes, including income and employment taxes.
Treating employees as nonemployees. You will generally be liable for social security and Medicare taxes and
withheld income tax if you do not deduct and withhold
these taxes because you treated an employee as a nonemployee. You may be able to calculate your liability using
special section 3509 rates for the employee share of social
security and Medicare taxes and the federal income tax
withholding. The applicable rates depend on whether you
filed required Forms 1099. You cannot recover the employee share of social security, or Medicare tax, or income
Publication 15 (2012)
tax withholding from the employee if the tax is paid under
section 3509. You are liable for the income tax withholding
regardless of whether the employee paid income tax on
the wages. You continue to owe the full employer share of
social security and Medicare taxes. The employee remains
liable for the employee share of social security and Medicare taxes. See Internal Revenue Code section 3509 for
details. Also see the Instructions for Form 941-X.
Section 3509 rates are not available if you intentionally
disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social
security or Medicare taxes. Section 3509 is not available
for reclassifying statutory employees. See Statutory employees, earlier in this section.
If the employer issued required information returns, the
section 3509 rates are:
• For social security taxes; employer rate of 6.2% plus
20% of the employee rate (see the Instructions for
Form 941-X).
• For Medicare taxes; employer rate of 1.45% plus
20% of the employee rate of 1.45%, for a total rate
of 1.74% of wages.
• For income tax withholding, the rate is 1.5% of
wages.
If the employer did not issue required information returns, the section 3509 rates are:
• For social security taxes; employer rate of 6.2% plus
40% of the employee rate (see the Instructions for
Form 941-X).
• For Medicare taxes; employer rate of 1.45% plus
40% of the employee rate of 1.45%, for a total rate
of 2.03% of wages.
• For income tax withholding, the rate is 3.0% of
wages.
Relief provisions. If you have a reasonable basis for
not treating a worker as an employee, you may be relieved
from having to pay employment taxes for that worker. To
get this relief, you must file all required federal tax returns,
including information returns, on a basis consistent with
your treatment of the worker. You (or your predecessor)
must not have treated any worker holding a substantially
similar position as an employee for any periods beginning
after 1977. See Publication 1976, Do You Qualify for Relief
Under Section 530.
IRS help. If you want the IRS to determine whether a
worker is an employee, file Form SS-8, Determination of
Worker Status for Purposes of Federal Employment Taxes
and Income Tax Withholding.
Voluntary Classification Settlement Program (VCSP).
Employers who are currently treating their workers (or a
class or group of workers) as independent contractors or
other nonemployees and want to voluntarily reclassify their
workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are
met. The employer cannot currently be under examination
by the IRS, Department of Labor, or a state government
agency, concerning the classification of workers. To apply,
use Form 8952, Application for Voluntary Classification
Settlement Program (VCSP). For more information, visit
the IRS website at www.irs.gov/form8952.
Husband-Wife Business
If you and your spouse jointly own and operate a business
and share in the profits and losses, you are partners in a
partnership, whether or not you have a formal partnership
agreement. See Publication 541, Partnerships, for more
Page 9
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 a husband and a wife 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 a husband and wife who file a joint income tax return,
• Both spouses materially participate (see Material
participation in the Instructions for Schedule C (Form
1040), line G) in the trade or business (mere joint
ownership of property is not enough),
• Both spouses elect to not be treated as a partnership, and
• The business is co-owned by both spouses and is
not 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 do not 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
will not 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 pay social security and Medicare taxes for him or
her. For more information on qualified joint ventures, visit
IRS.gov and enter the keywords Qualified Joint Venture
election in the search box. Then select “Election for Husband and Wife Unincorporated Businesses.”
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. Family Employees
Child employed by parents. Payments for the services
of a child under age 18 who works for his or her parent in a
trade or business are not subject to social security and
Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of
the child. If these payments are for work other than in a
trade or business, such as domestic work in the parent’s
private home, they are not subject to social security and
Page 10
Medicare taxes until the child reaches age 21. However,
see Covered services of a child or spouse below. Payments for the services of a child under age 21 who works
for his or her parent, whether or not in a trade or business,
are not subject to federal unemployment (FUTA) tax. Payments for the services of a child of any age who works for
his or her parent are generally subject to income tax
withholding unless the payments are for domestic work in
the parent’s home, or unless the payments are for work
other than in a trade or business and are less than $50 in
the quarter or the child is not regularly employed to do such
work.
One spouse employed by another. The wages for the
services of an individual who works for his or her spouse in
a trade or business are subject to income tax withholding
and social security and Medicare taxes, but not to FUTA
tax. However, the payments for services of one spouse
employed by another in other than a trade or business,
such as domestic service in a private home, are not subject
to social security, Medicare, and FUTA taxes.
Covered services of a child or spouse. The wages for
the services of a child or spouse are subject to income tax
withholding as well as social security, Medicare, and FUTA
taxes if he or she works for:
• A corporation, even if it is controlled by the child’s
parent or the individual’s spouse;
• A partnership, even if the child’s parent is a partner,
unless each partner is a parent of the child;
• A partnership, even if the individual’s spouse is a
partner; or
• An estate, even if it is the estate of a deceased
parent.
Parent employed by son or daughter. When the employer is a son or daughter employing his or her parent the
following rules apply.
• Payments for the services of a parent in the son’s or
daughter’s (the employer’s) trade or business are
subject to income tax withholding and social security
and Medicare taxes.
• Payments for the services of a parent not in the
son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and
Medicare taxes.
Social security and Medicare taxes do apply to
payments made to a parent for domestic services
CAUTION
if all of the following apply:
• The parent is employed by his or her son or daughter;
• The son or daughter (the employer) has a child or
stepchild living in the home;
• The son or daughter (the employer) is a widow or
widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care
for the child or stepchild for at least 4 continuous
weeks in a calendar quarter; and
• The child or stepchild is either under age 18 or
requires the personal care of an adult for at least 4
continuous weeks in a calendar quarter due to a
mental or physical condition.
!
Payments made to a parent employed by his or her child
are not subject to FUTA tax, regardless of the type of
services provided.
Publication 15 (2012)
4. Employee’s Social Security
Number (SSN)
You are required to get each employee’s name and SSN
and to enter them on Form W-2. This requirement also
applies to resident and nonresident alien employees. You
should ask your employee to show you his or her social
security card. The employee may show the card if it is
available.
Do not accept a social security card that says
“Not valid for employment.” A social security
CAUTION
number issued with this legend does not permit
employment.
You may, but are not required to, photocopy the social
security card if the employee provides it. If you do not
provide the correct employee name and SSN on Form
W-2, you may owe a penalty unless you have reasonable
cause. See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/
TINs, 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 does not
have a social security card can get one by completing
Form SS-5, Application for a Social Security Card, and
submitting the necessary documentation. You can get this
form at SSA offices, by calling 1-800-772-1213, or from the
SSA website at www.socialsecurity.gov/online/ss-5.html.
The employee must complete and sign Form SS-5; it
cannot be filed by the employer.
Applying for a social security number. If you file Form
W-2 on paper and your employee applied for an SSN but
does not have one when you must file Form W-2, enter
“Applied For” on the form. If you are filing electronically,
enter all zeros (000-00-000) in the social security number
field. When the employee receives the SSN, file Copy A of
Form W-2c, Corrected Wage and Tax Statement, with the
SSA to show the employee’s SSN. Furnish copies B, C,
and 2 of Form W-2c to the employee. Up to five Forms
W-2c for each Form W-3c, Transmittal of Corrected Wage
and Tax Statements, may now 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
www.socialsecurity.gov/employer. Advise your employee
to correct the SSN on his or her original Form W-2.
Correctly record the employee’s name and SSN. Record the name and number of each employee as they are
shown on the employee’s social security card. If the employee’s name is not correct as shown on the card (for
example, because of marriage or divorce), the employee
should request a corrected card from the SSA. Continue to
report the employee’s wages under the old name until the
employee shows you an updated social security card with
the new name.
If the SSA issues the employee a replacement card
after a name change, or a new card with a different social
security number after a change in alien work status, file a
Form W-2c to correct the name/SSN reported for the most
recently filed Form W-2. It is not necessary to correct other
years if the previous name and number were used for
years before the most recent Form W-2.
IRS individual taxpayer identification numbers (ITINs)
for aliens. Do not accept an ITIN in place of an SSN for
employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible
for U.S. employment and need identification for other tax
purposes. You can identify an ITIN because it is a
nine-digit number, beginning with the number “9” with
!
Publication 15 (2012)
either a “7” or “8” as the fourth digit and is formatted like an
SSN (for example, 9NN-7N-NNNN).
An individual with an ITIN who later becomes
eligible to work in the United States must obtain
CAUTION
an SSN. If the individual is currently eligible to
work in the United States, instruct the individual to apply for
an SSN and follow the instructions under Applying for a
social security number above. Do not use an ITIN in place
of an SSN on Form W-2.
!
Verification of social security numbers. The SSA offers
employers and authorized reporting agents three methods
for verifying employee SSNs. Some verification methods
require registration. For more information, call
1-800-772-6270.
• Internet. Verify up to 10 names and numbers (per
screen) online using the Social Security Number
Verification Service (SSNVS) and receive immediate
results, or upload batch files of up to 250,000 names
and numbers and usually receive results the next
business day. Visit
www.socialsecurity.gov/employer/ssnv.htm
for more information.
• Telephone. Verify up to ten names and numbers
with Telephone Number Employer Verification
(TNEV) by calling 1-800-772-6270 or
1-800-772-1213.
• Paper. Verify up to 300 names and numbers by
submitting a paper request. For information, see Appendix A in the SSNVS handbook at
www.socialsecurity.gov/employer/ssnvshandbk/appendix.
Registering for SSNVS and TNEV. You must register
online and receive authorization from your employer to use
SSNVS or TNEV. To register, visit SSA’s website at
www.ssa.gov/employer and click on the Business Services
Online link. 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.
• Name.
• SSN.
• Date of birth.
• Type of employer.
• Employer identification number (EIN).
• Company name, address, and telephone number.
• Email address.
When you have completed the online registration process, SSA will mail a one-time activation code to your
employer. You must enter the activation code online to use
SSNVS or TNEV.
5. Wages and Other
Compensation
Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. The pay may be in cash or in other forms. It
includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. It does not matter how you
measure or make the payments. Amounts an employer
pays as a bonus for signing or ratifying a contract in
connection with the establishment of an employer-employee relationship and an amount paid to an
Page 11
employee for cancellation of an employment contract and
relinquishment of contract rights are wages subject to
social security, Medicare, and federal unemployment
taxes and income tax withholding. Also, compensation
paid to a former employee for services performed while still
employed is wages subject to employment taxes.
More information. See section 6 for a discussion of tips
and section 7 for a discussion of supplemental wages.
Also, see section 15 for exceptions to the general rules for
wages. Publication 15-A provides additional information on
wages, including nonqualified deferred compensation, and
other compensation. Publication 15-B provides information on other forms of compensation, including:
• Accident and health benefits,
• Achievement awards,
• Adoption assistance,
• Athletic facilities,
• De minimis (minimal) benefits,
• Dependent care assistance,
• Educational assistance,
• Employee discounts,
• Employee stock options,
• Employer-provided cell phones,
• Group-term life insurance coverage,
• Health Savings Accounts,
• Lodging on your business premises,
• Meals,
• Moving expense reimbursements,
• No-additional-cost services,
• Retirement planning services,
• Transportation (commuting) benefits,
• Tuition reduction, and
• Working condition benefits.
Employee business expense reimbursements. A reimbursement or allowance arrangement is a system by which
you pay the advances, reimbursements, and charges for
your employees’ business expenses. How you report a
reimbursement or allowance amount depends on whether
you have an accountable or a nonaccountable plan. If a
single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement.
These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for
a deduction by the employee.
Accountable plan. To be an accountable plan, your
reimbursement or allowance arrangement must require
your employees to meet all three of the following rules.
1. They must have paid or incurred deductible expenses while performing services as your employees. The reimbursement or advance must be paid for
the expense and must not be an amount that would
have otherwise been paid by the employee.
2. They must substantiate these expenses to you within
a reasonable period of time.
3. They must return any amounts in excess of substantiated expenses within a reasonable period of time.
Amounts paid under an accountable plan are not wages
and are not subject to the withholding and payment of
Page 12
income, social security, Medicare, and federal unemployment (FUTA) taxes.
If the expenses covered by this arrangement are not
substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of
time), the amount paid under the arrangement in excess of
the substantiated expenses is treated as paid under a
nonaccountable plan. This amount is subject to the withholding and payment of income, social security, Medicare,
and FUTA taxes for the first payroll period following the
end of the reasonable period of time.
A reasonable period of time depends on the facts and
circumstances. Generally, it is considered reasonable if
your employees receive their advance within 30 days of
the time they incur the expenses, adequately account for
the expenses within 60 days after the expenses were paid
or incurred, and return any amounts in excess of expenses
within 120 days after the expenses were paid or incurred.
Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them
to either return or adequately account for outstanding
amounts and they do so within 120 days.
Nonaccountable plan. Payments to your employee for
travel and other necessary expenses of your business
under a nonaccountable plan are wages and are treated as
supplemental wages and subject to the withholding and
payment of income, social security, Medicare, and FUTA
taxes. Your payments are treated as paid under a nonaccountable plan if:
• Your employee is not required to or does not substantiate timely those expenses to you with receipts
or other documentation,
• You advance an amount to your employee for business expenses and your employee is not required to
or does not return timely any amount he or she does
not use for business expenses,
• You advance or pay an amount to your employee
regardless of whether you reasonably expect the
employee to have business expenses related to your
business, or
• You pay an amount as a reimbursement you would
have otherwise paid as wages.
See section 7 for more information on supplemental
wages.
Per diem or other fixed allowance. You may reimburse your employees by travel days, miles, or some other
fixed allowance under the applicable revenue procedure.
In these cases, your employee is considered to have
accounted to you if your reimbursement does not exceed
rates established by the Federal Government. The 2011
standard mileage rate for auto expenses was 51 cents per
mile from January 1–June 30, and 55.5 cents per mile
from July 31–December 31. The rate for 2012 is 55.5
cents per mile. The government per diem rates for meals
and lodging in the continental United States are listed in
Publication 1542, Per Diem Rates. Other than the amount
of these expenses, your employees’ business expenses
must be substantiated (for example, the business purpose
of the travel or the number of business miles driven).
If the per diem or allowance paid exceeds the amounts
substantiated, you must report the excess amount as
wages. This excess amount is subject to income tax withholding and payment of social security, Medicare, and
FUTA taxes. Show the amount equal to the substantiated
amount (for example, the nontaxable portion) in box 12 of
Form W-2 using code L.
Wages not paid in money. If in the course of your trade
or business you pay your employees in a medium that is
neither cash nor a readily negotiable instrument, such as a
Publication 15 (2012)
check, you are said to pay them “in kind.” Payments in kind
may be in the form of goods, lodging, food, clothing, or
services. Generally, the fair market value of such payments at the time they are provided is subject to federal
income tax withholding and social security, Medicare, and
FUTA taxes.
However, noncash payments for household work, agricultural labor, and service not in the employer’s trade or
business are exempt from social security, Medicare, and
FUTA taxes. Withhold income tax on these payments only
if you and the employee agree to do so. Nonetheless,
noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash
payment.
Moving expenses. Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan
are not includible in an employee’s income unless you
have knowledge the employee deducted the expenses in a
prior year. Reimbursed and employer-paid nonqualified
moving expenses are includible in income and are subject
to employment taxes and income tax withholding. For
more information on moving expenses, see Publication
521, Moving Expenses.
Meals and lodging. The value of meals is not taxable
income and is not subject to income tax withholding and
social security, Medicare, and FUTA taxes if the meals are
furnished for the employer’s convenience and on the employer’s premises. The value of lodging is not subject to
income tax withholding and social security, Medicare, and
FUTA taxes if the lodging is furnished for the employer’s
convenience, on the employer’s premises, and as a condition of employment.
“For the convenience of the employer” means you have
a substantial business reason for providing the meals and
lodging other than to provide additional compensation to
the employee. For example, meals you provide at the
place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience.
However, whether meals or lodging are provided for the
convenience of the employer depends on all of the facts
and circumstances. A written statement that the meals or
lodging are for your convenience is not sufficient.
50% test. If over 50% of the employees who are provided meals on an employer’s business premises receive
these meals for the convenience of the employer, all meals
provided on the premises are treated as furnished for the
convenience of the employer. If this 50% test is met, the
value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. For more information, see
Publication 15-B.
Health insurance plans. If you pay the cost of an accident or health insurance plan for your employees, including an employee’s spouse and dependents, your
payments are not wages and are not subject to social
security, Medicare, and FUTA taxes, or federal income tax
withholding. Generally, this exclusion also applies to qualified long-term care insurance contracts. However, for income tax withholding, the value of health insurance
benefits must be included in the wages of S corporation
employees who own more than 2% of the S corporation
(2% shareholders). For social security, Medicare, and
FUTA taxes, the health insurance benefits are excluded
from the wages only for employees and their dependents
or for a class or classes of employees and their dependents. See Announcement 92-16 for more information.
You can find Announcement 92-16 on page 53 of Internal
Revenue Bulletin 1992-5.
Publication 15 (2012)
Health Savings Accounts and medical savings accounts. Your contributions to an employee’s Health Savings Account (HSA) or Archer medical savings account
(MSA) are not subject to social security, Medicare, or
FUTA taxes, or federal income tax withholding if it is
reasonable to believe at the time of payment of the contributions they will be excludable from the income of the
employee. To the extent it is not reasonable to believe they
will be excludable, your contributions are subject to these
taxes. Employee contributions to their HSAs or MSAs
through a payroll deduction plan must be included in
wages and are subject to social security, Medicare, and
FUTA taxes and income tax withholding. However, HSA
contributions made under a salary reduction arrangement
in a section 125 cafeteria plan are not wages and are not
subject to employment taxes or withholding. For more
information, see the Instructions for Form 8889, Health
Savings Accounts (HSAs).
Medical care reimbursements. Generally, medical care
reimbursements paid for an employee under an employer’s self-insured medical reimbursement plan are not
wages and are not subject to social security, Medicare,
and FUTA taxes, or income tax withholding. See Publication 15-B for an exception for highly compensated employees.
Differential wage payments. Differential wage payments
are any payments made by an employer to an individual for
a period during which the individual is performing service in
the uniformed services while on active duty for a period of
more than 30 days and represent all or a portion of the
wages the individual would have received from the employer if the individual were performing services for the
employer.
Differential wage payments are wages for income tax
withholding, but are not subject to social security, Medicare, or FUTA taxes. Employers should report differential
wage payments in box 1 of Form W-2. For more information about the tax treatment of differential wage payments,
visit IRS.gov and enter the keywords Employers with Employees in a Combat Zone.
Fringe benefits. You generally must include fringe benefits in an employee’s gross income (but see Nontaxable
fringe benefits, next). The benefits are subject to income
tax withholding and employment taxes. Fringe benefits
include cars you provide, flights on aircraft you provide,
free or discounted commercial flights, vacations, discounts
on property or services, memberships in country clubs or
other social clubs, and tickets to entertainment or sporting
events. In general, the amount you must include is the
amount by which the fair market value of the benefits is
more than the sum of what the employee paid for it plus
any amount the law excludes. There are other special rules
you and your employees may use to value certain fringe
benefits. See Publication 15-B for more information.
Nontaxable fringe benefits. Some fringe benefits are
not taxable (or are minimally taxable) if certain conditions
are met. See Publication 15-B for details. The following are
some examples of nontaxable fringe benefits.
1. Services provided to your employees at no additional
cost to you.
2. Qualified employee discounts.
3. Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Examples include a
company car for business use and subscriptions to
business magazines.
4. Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run
Page 13
for your employees if the meals are not furnished at
below cost).
5. Qualified transportation fringes subject to specified
conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass,
and qualified parking).
6. Qualified moving expense reimbursement. See Moving expenses, earlier in this section, for details.
7. The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses,
and their dependent children.
8. Qualified tuition reduction an educational organization provides to its employees for education. For
more information, see Publication 970, Tax Benefits
for Education.
9. Employer-provided cell phones provided primarily for
a noncompensatory business reason.
However, do not exclude the following fringe benefits
from the income of highly compensated employees unless
the benefit is available to other employees on a nondiscriminatory basis.
• No-additional-cost services.
• Qualified employee discounts.
• Meals provided at an employer operated eating facility.
• Reduced tuition for education.
For more information, including the definition of a highly
compensated employee, see Publication 15-B.
When fringe benefits are treated as paid. You may
choose to treat certain noncash fringe benefits as paid by
the pay period, by the quarter, or on any other basis you
choose as long as you treat the benefits as paid at least
once a year. You do not have to make a formal choice of
payment dates or notify the IRS of the dates you choose.
You do not have to make this choice for all employees. You
may change methods as often as you like, as long as you
treat all benefits provided in a calendar year as paid by
December 31 of the calendar year. See Publication 15-B
for more information, including a discussion of the special
accounting rule for fringe benefits provided during November and December.
Valuation of fringe benefits. Generally, you must determine the value of fringe benefits no later than January
31 of the next year. Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of
withholding and depositing on time.
Withholding on fringe benefits. You may add the
value of fringe benefits to regular wages for a payroll
period and figure withholding taxes on the total, or you may
withhold federal income tax on the value of the fringe
benefits at the optional flat 25% supplemental wage rate.
However, see Withholding on supplemental wages when
an employee receives more than $1 million of supplemental wages during the calendar year in section 7.
You may choose not to withhold income tax on the value
of an employee’s personal use of a vehicle you provide.
You must, however, withhold social security and Medicare
taxes on the use of the vehicle. See Publication 15-B for
more information on this election.
Depositing taxes on fringe benefits. Once you
choose when fringe benefits are paid, you must deposit
taxes in the same deposit period you treat the fringe
benefits as paid. To avoid a penalty, deposit the taxes
following the general deposit rules for that deposit period.
Page 14
If you determine by January 31 you overestimated the
value of a fringe benefit at the time you withheld and
deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return.
See Valuation of fringe benefits, earlier in this section. If
you underestimated the value and deposited too little, you
may be subject to a failure-to-deposit penalty. See section
11 for information on deposit penalties.
If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover
from the employee the social security, Medicare, or income
taxes you deposited on his or her behalf, and included in
the employee’s Form W-2. However, you must recover the
income taxes before April 1 of the following year.
Sick pay. In general, sick pay is any amount you pay
under a plan to an employee who is unable to work because of sickness or injury. These amounts are sometimes
paid by a third party, such as an insurance company or an
employees’ trust. In either case, these payments are subject to social security, Medicare, and FUTA taxes. Sick pay
becomes exempt from these taxes after the end of 6
calendar months after the calendar month the employee
last worked for the employer. The payments are always
subject to federal income tax. See Publication 15-A for
more information.
6. Tips
Tips your employee receives from customers are generally
subject to withholding. Your employee must report cash
tips to you by the 10th of the month after the month the tips
are received. The report should include tips you paid over
to the employee for charge customers, tips the employee
received directly from customers, and tips received from
other employees under any tip-sharing arrangement. Both
directly and indirectly tipped employees must report tips to
you. No report is required for months when tips are less
than $20. Your employee reports the tips on Form 4070,
Employee’s Report of Tips to Employer, or on a similar
statement. The statement must be signed by the employee
and must include:
• The employee’s name, address, and SSN,
• Your name and address,
• The month or period the report covers, and
• The total of tips received during the month or period.
Both Forms 4070 and 4070-A, Employee’s Daily Record
of Tips, are included in Publication 1244, Employee’s Daily
Record of Tips and Report to Employer.
You are permitted to establish a system for elecTIP tronic tip reporting by employees. See Regulations section 31.6053-1(d).
Collecting taxes on tips. You must collect income tax,
employee social security tax, and employee Medicare tax
on the employee’s tips. If an employee reports to you in
writing $20 or more of tips in a month, the tips are also
subject to FUTA tax.
You can collect these taxes from the employee’s wages
or from other funds he or she makes available. See Tips
treated as supplemental wages in section 7 for more information. Stop collecting the employee social security tax
when his or her wages and tips for tax year 2012 reach
$110,100; collect the income and employee Medicare
taxes for the whole year on all wages and tips. You are
responsible for the employer social security tax on wages
and tips until the wages (including tips) reach the limit. You
are responsible for the employer Medicare tax for the
whole year on all wages and tips. File Form 941 or Form
944 to report withholding and employment taxes on tips.
Publication 15 (2012)
Ordering rule. If, by the 10th of the month after the
month for which you received an employee’s report on tips,
you do not have enough employee funds available to
deduct the employee tax, you no longer have to collect it. If
there are not enough funds available, withhold taxes in the
following order.
1. Withhold on regular wages and other compensation.
2. Withhold social security and Medicare taxes on tips.
3. Withhold income tax on tips.
Reporting tips. Report tips and any collected and uncollected social security and Medicare taxes on Form W-2
and on Form 941, lines 5b and 5c (Form 944, lines 4b and
4c). Report an adjustment on Form 941, line 9 (Form 944,
line 6), for the uncollected social security and Medicare
taxes. Enter the amount of uncollected social security and
Medicare taxes in box 12 of Form W-2 with codes A and B.
See section 13 and the Instructions for Forms W-2
and W-3.
Allocated tips. If you operate a large food or beverage
establishment, you must report allocated tips under certain
circumstances. However, do not withhold income, social
security, or Medicare taxes on allocated tips.
A large food or beverage establishment is one that
provides food or beverages for consumption on the premises, where tipping is customary, and where there were
normally more than 10 employees on a typical business
day during the preceding year.
The tips may be allocated by one of three methods—
hours worked, gross receipts, or good faith agreement. For
information about these allocation methods, including the
requirement to file Forms 8027 electronically if 250 or more
forms are filed, see the Instructions for Form 8027.
Tip Rate Determination and Education Program. Employers may participate in the Tip Rate Determination and
Education Program. The program primarily consists of two
voluntary agreements developed to improve tip income
reporting by helping taxpayers to understand and meet
their tip reporting responsibilities. The two agreements are
the Tip Rate Determination Agreement (TRDA) and the
Tip Reporting Alternative Commitment (TRAC). A tip
agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. To get more information about TRDA and TRAC
agreements, see Publication 3144, Tips on Tips. Additionally, you can access IRS.gov and enter the keywords MSU
tips to get more information about GITCA, TRDA, or TRAC
agreements.
7. Supplemental Wages
Supplemental wages are wage payments to an employee
that are not regular wages. They include, but are not
limited to, bonuses, commissions, overtime pay, payments
for accumulated sick leave, severance pay, awards,
prizes, back pay, retroactive pay increases, 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. How you withhold on supplemental wages
depends on whether the supplemental payment is identified as a separate payment from regular wages. See Regulations section 31.3402(g)-1 for additional guidance for
wages paid after January 1, 2007. Also see Revenue
Ruling 2008-29, 2008-24 I.R.B. 1149, available at
www.irs.gov/irb/2008-24_IRB/ar08.html.
Withholding on supplemental wages when an employee receives more than $1 million of supplemental
wages from you during the calendar year. Special rules
Publication 15 (2012)
apply to the extent supplemental wages paid to any one
employee during the calendar year exceed $1 million. If a
supplemental wage payment, together with other supplemental wage payments made to the employee during the
calendar year, exceeds $1 million, the excess is subject to
withholding at 35% (or the highest rate of income tax for
the year). Withhold using the 35% rate without regard to
the employee’s Form W-4. In determining supplemental
wages paid to the employee during the year, include payments from all businesses under common control. For
more information, see Treasury Decision 9276, 2006-37
I.R.B. 423, available at
www.irs.gov/irb/2006-37_IRB/ar09.html.
Withholding on supplemental wage payments to an
employee who does not receive $1 million of supplemental wages during the calendar year. If the supplemental wages paid to the employee during the calendar
year are less than or equal to $1 million, the following rules
apply in determining the amount of income tax to be withheld.
Supplemental wages combined with regular wages. If
you pay supplemental wages with regular wages but do
not specify the amount of each, withhold federal income
tax as if the total were a single payment for a regular
payroll period.
Supplemental wages identified separately from regular wages. 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 income tax from your
employee’s regular wages.
1. If you withheld 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.
a. Withhold a flat 25% (no other percentage allowed).
b. 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 the previous supplemental wage payments, and withhold the remaining tax.
2. If you did not withhold 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.
Regardless of the method you use to withhold income tax
on supplemental wages, they are subject to social security, Medicare, and FUTA taxes.
Page 15
Example 1. You pay John Peters a base salary on the
1st of each month. He is single and claims one withholding
allowance. In January he is paid $1,000. Using the wage
bracket tables, you withhold $52 from this amount. In
February, he receives salary of $1,000 plus a commission
of $2,000, which you combine with regular wages and do
not separately identify. You figure the withholding based
on the total of $3,000. The correct withholding from the
tables is $342.
Example 2. You pay Sharon Warren a base salary on
the 1st of each month. She is single and claims one
allowance. Her May 1 pay is $2,000. Using the wage
bracket tables, you withhold $192. On May 14 she receives
a bonus of $1,000. Electing to use supplemental wage
withholding method 1-b, you:
1. Add the bonus amount to the amount of wages from
the most recent base salary pay date (May 1)
($2,000 + $1,000 = $3,000).
2. Determine the amount of withholding on the combined $3,000 amount to be $342 using the wage
bracket tables.
3. Subtract the amount withheld from wages on the
most recent base salary pay date (May 1) from the
combined withholding amount ($342 – $192 = $150).
4. Withhold $150 from the bonus payment.
8. Payroll Period
Your payroll period is a period of service for which you
usually pay wages. When you have a regular payroll period, withhold income tax for that time period even if your
employee does not work the full period.
No regular payroll period. When you do not have a
regular payroll period, withhold the tax as if you paid wages
for a daily or miscellaneous payroll period. Figure the
number of days (including Sundays and holidays) in the
period covered by the wage payment. If the wages are
unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number
of days from the payment period to the latest of:
• The last wage payment made during the same calendar year,
• The date employment began, if during the same
calendar year, or
• January 1 of the same year.
Example 3. The facts are the same as in Example 2,
except you elect to use the flat rate method of withholding
on the bonus. You withhold 25% of $1,000, or $250, from
Sharon’s bonus payment.
Employee paid for period less than 1 week. When you
pay an employee for a period of less than one week, and
the employee signs a statement under penalties of perjury
indicating he or she is not working for any other employer
during the same week for wages subject to withholding,
figure withholding based on a weekly payroll period. If the
employee later begins to work for another employer for
wages subject to withholding, the employee must notify
you within 10 days. You then figure withholding based on
the daily or miscellaneous period.
Example 4. The facts are the same as in Example 2,
except you elect to pay Sharon a second bonus of $2,000
on May 28. Using supplemental wage withholding method
1-b, you:
9. Withholding From
Employees’ Wages
1. Add the first and second bonus amounts to the
amount of wages from the most recent base salary
pay date (May 1)
($2,000 + $1,000 + $2,000 = $5,000).
2. Determine the amount of withholding on the combined $5,000 amount to be $800 using the wage
bracket tables.
3. Subtract the amounts withheld from wages on the
most recent base salary pay date (May 1) and the
amounts withheld from the first bonus payment from
the combined withholding amount
($800 – $192 – $150 = $458).
4. Withhold $458 from the second bonus payment.
Tips treated as supplemental wages. Withhold income
tax on tips from wages earned by the employee or from
other funds the employee makes available. If an employee
receives regular wages and reports tips, figure income tax
withholding as if the tips were supplemental wages. If you
have not withheld income tax from the regular wages, add
the tips to the regular wages. Then withhold income tax on
the total. If you withheld income tax from the regular
wages, you can withhold on the tips by method 1-a or 1-b
discussed earlier in this section under Supplemental
wages identified separately from regular wages.
Vacation pay. Vacation pay is subject to withholding as if
it were a regular wage payment. When vacation pay is in
addition to regular wages for the vacation period, treat it as
a supplemental wage payment. If the vacation pay is for a
time longer than your usual payroll period, spread it over
the pay periods for which you pay it.
Page 16
Income Tax Withholding
Using Form W-4 to figure withholding. 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 2012, especially if they owed taxes or received a large refund when filing their 2011 tax return.
Advise your employees to use the Withholding Calculator
on the IRS website at www.irs.gov/individuals for help in
determining how many withholding allowances to claim on
their Forms W-4.
Ask all new employees to give you a signed Form W-4
when they start work. Make the form effective with the first
wage payment. If a new employee does not give you a
completed Form W-4, withhold income tax as if he or she is
single, with no withholding allowances.
Form in Spanish. You can provide Formulario
W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking
employees. For more information, see Publicación 17(SP),
El Impuesto Federal sobre los Ingresos (Para Personas
Fı́sicas). The rules discussed in this section that apply to
Form W-4 also apply to Formulario W-4(SP).
Electronic system to receive Form W-4. You may
establish a system to electronically receive Forms W-4
from your employees. See Regulations section
31.3402(f)(5)-1(c) for more information.
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 from an employee, do not adjust
Publication 15 (2012)
withholding for pay periods before the effective date of the
new form. If an employee gives you a Form W-4 that
replaces an existing Form W-4, begin withholding no later
than the start of the first payroll period ending on or after
the 30th day from the date when you received the replacement Form W-4. For exceptions, see Exemption 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 will not take effect in the current
CAUTION
calendar year.
!
Successor employer. If you are a successor employer
(see Successor employer, later in this section), secure new
Forms W-4 from the transferred employees unless the
“Alternative Procedure” in section 5 of Revenue Procedure
2004-53 applies. See Revenue Procedure 2004-53,
2004-34 I.R.B. 320, available at
www.irs.gov/irb/2004-34_IRB/ar13.html.
Completing Form W-4. The amount of any federal
income tax withholding must be based on marital status
and withholding allowances. Your employees may not
base their withholding amounts on a fixed dollar amount or
percentage. However, an 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 wish to claim
fewer allowances to ensure they have enough withholding
or to offset the tax on other sources of taxable income not
subject to withholding.
See Publication 505, Tax Withholding and Estimated
Tax, for more information about completing Form W-4.
Along with Form W-4, you may wish to order Publication
505 and Publication 919, How Do I Adjust My Tax Withholding, for use by your employees.
Do not accept any withholding or estimated tax payments from your employees in addition to withholding
based on their Form W-4. If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated
Tax for Individuals.
Exemption from federal income tax withholding. Generally, an employee may claim exemption from federal
income tax withholding because he or she had no 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. See also Invalid Forms W-4, later in this section.
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 does not
give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did
not claim an exemption from withholding or, if one was not
filed, then withhold tax as if he or she is single with zero
withholding allowances. If the employee provides a new
Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not
refund any taxes already withheld.
Withholding income taxes on the wages of nonresident alien employees. In general, you must withhold
federal income taxes on the wages of nonresident alien
employees. However, see Publication 515, Withholding of
Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Also see section 3 of Publication
51 (Circular A), Agricultural Employer’s Tax Guide, for
guidance on H-2A visa workers.
Publication 15 (2012)
Withholding Adjustment for Nonresident Aliens. For
2012, apply the procedure discussed below to figure the
amount of income tax to withhold from the wages of nonresident alien employees performing services within the
United States.
Nonresident alien students from India and busiTIP ness apprentices from India are not subject to this
procedure.
Instructions. To figure how much income tax to withhold from the wages paid to a nonresident alien employee
performing services in the United States, use the following
steps.
Step 1. Add to the wages paid to the nonresident alien
employee for the payroll period the amount shown in the
chart below for the applicable payroll period.
Amount to Add to Nonresident Alien
Employee’s Wages for Calculating Income
Tax Withholding Only
Payroll Period
Weekly
Biweekly
Semimonthly
Monthly
Quarterly
Semiannually
Annually
Daily or Miscellaneous
(each day of the
payroll period)
Add Additional
$ 41.35
82.69
89.58
179.17
537.50
1,075.00
2,150.00
8.27
Step 2. Use the amount figured in Step 1 and the
number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding.
Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the
appropriate amount from Table 5. Percentage Method—
2012 Amount for One Withholding Allowance shown on
page 35. If you are using the Percentage Method Tables
for Income Tax Withholding, provided on pages 36–37,
reduce the amount figured in Step 1 by the value of
withholding allowances and use that reduced amount to
figure the income tax withholding. If you are using the
Wage Bracket Method for Income Tax Withholding, provided on pages 38–57, use the amount figured in Step 1
and the number of withholding allowances to figure income
tax withholding.
The amounts added under the chart above are added to
wages solely for calculating income tax withholding on the
wages of the nonresident alien employee. The amounts
from the chart above should not be included in any box on
the employee’s Form W-2 and do not increase the income
tax liability of the employee. Also, these chart amounts do
not increase the social security, Medicare, or FUTA tax
liability of the employer or the employee.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.
Example. An employer using the percentage method of
withholding pays wages of $500 for a biweekly payroll
period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering
marital status as “single” with one withholding allowance
and indicating status as a nonresident alien on Form W-4,
line 6 (see Nonresident alien employee’s Form W-4, later
Page 17
in this section). The employer determines the wages to be
used in the withholding tables by adding to the $500
amount of wages paid the amount of $82.69 from the chart
above ($582.69 total). The employer then applies the applicable tables to determine the income tax withholding for
nonresident aliens (see Step 2 above). Reminder: If you
use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value
of withholding allowances and use that reduced amount to
figure income tax withholding.
The $82.69 added to wages for calculating income tax
withholding is not reported on Form W-2, and does not
increase the income tax liability of the employee. The
$82.69 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.
Supplemental wage payment. This procedure for determining the amount of income tax withholding does not
apply to a supplemental wage payment (see section 7) if
the 35% mandatory flat rate withholding applies or if the
25% optional flat rate withholding is being used to calculate
income tax withholding on the supplemental wage payment.
Nonresident alien employee’s Form W-4. When completing Forms W-4, nonresident aliens are required to:
• 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 a
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 aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or
“NRA” above the dotted line on line 6.
A nonresident alien employee may request addiTIP tional withholding at his or her option for other
purposes, although such additions should not 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, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with
respect to the income exempt under the treaty, instead of
Form W-4. See Publication 515 for details.
IRS review of requested Forms W-4. 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 a 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 the
Page 18
employee is not 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 also uses information
reported on Form W-2 to identify employees with withholding compliance problems. In some cases, if a serious
under-withholding problem is found to exist for a particular
employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific
employee. You must furnish this notice to the employee
within 10 business days of receipt if the employee is
employed by you as of the date of the notice. Begin
withholding based on the notice on the date specified in the
notice.
Employee not performing services. If you receive a
notice for an employee who is not performing services for
you, you must still furnish the notice to the employee and
withhold based on the notice if any of the following apply.
• You are paying wages for the employee’s prior services and the wages are subject to income tax withholding on or after the date specified in the notice.
• 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 does
not exceed 12 months or the employee has a right to
reemployment after the leave of absence.
Termination and re-hire of employees. If you must
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 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 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, disregard the new Form W-4.
You must withhold based on the notice or modification
notice unless the IRS 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 gives you a new Form W-4 that does not
claim exemption from federal income tax withholding and
claims a marital status, a number of withholding allowances, and any additional withholding that results in
more withholding than would result under the notice or
modification notice, you must withhold tax based on the
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.
Publication 15 (2012)
For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at
www.irs.gov/irb/2007-35_IRB/ar10.html.
Substitute Forms W-4. You are encouraged to have your
employees use the official version of Form W-4 to claim
withholding allowances or exemption from withholding.
Call the IRS at 1-800-829-3676 or visit IRS.gov to obtain
copies of Form W-4.
You may use a substitute version of Form W-4 to meet
your business needs. However, your substitute Form W-4
must contain language that is identical to the official Form
W-4 and your form must meet all current IRS rules for
substitute forms. At the time 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 cannot accept substitute Forms W-4 developed by
employees. An employee who submits an employee-developed substitute Form W-4 after October 10,
2007, will be treated as failing to furnish a Form W-4.
However, continue to honor any valid employee-developed Forms W-4 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 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 it is false. An
employee who submits a false Form W-4 may be subject to
a $500 penalty. You may treat a Form W-4 as invalid if the
employee wrote “exempt” on line 7 and also entered a
number on line 5 or an amount on line 6.
When you get an invalid Form W-4, do not use it to
figure federal income tax withholding. Tell the employee it
is invalid and ask for another one. If the employee does not
give you a valid one, withhold taxes as if the employee was
single and claiming no withholding allowances. However, if
you have an earlier Form W-4 for this worker that is valid,
withhold as you did before.
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.
Publication 1494, Tables for Figuring Amount Exempt
From Levy on Wages, Salary, and Other Income–Forms
668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the
exempt amount. If a levy issued in a prior year is still in
effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount.
Social Security and Medicare Taxes
The Federal Insurance Contributions Act (FICA) provides
for a federal system of old-age, survivors, disability, and
hospital insurance. The old-age, survivors, and disability
insurance part is financed by the social security tax. The
hospital insurance part is financed by the Medicare tax.
Each of these taxes is reported separately.
Generally, you are required to withhold social security
and Medicare taxes from your employees’ wages and pay
the employer’s share of these taxes. Certain types of
wages and compensation are not subject to social security
and Medicare taxes. See section 5 and section 15 for
details. Generally, employee wages are subject to social
security and Medicare taxes regardless of the employee’s
age or whether he or she is receiving social security benefits. If the employee reported tips, see section 6.
Tax rates and the social security wage base limit.
Social security and Medicare taxes have different rates
Publication 15 (2012)
and only the social security tax has a wage base limit. The
wage base limit is the maximum wage subject to the tax for
the year. Determine the amount of withholding for social
security and Medicare taxes by multiplying each payment
by the employee tax rate. There are no withholding allowances for social security and Medicare taxes.
The employee tax rate for social security is 4.2% on
wages paid and tips received before March 1, 2012. The
employee tax rate for social security increases to 6.2% on
wages paid and tips received after February 29, 2012. The
employer tax rate for social security remains unchanged at
6.2%. The social security wage base limit is $110,100. The
2012 employee tax rate for Medicare is 1.45% (amount
withheld) each for the employee and employer (2.9% total). There is no wage base limit for Medicare tax; all
covered wages are subject to Medicare tax.
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. Check for updates at www.irs.gov/pub15.
!
Successor employer. If you received all or most of the
property used in the trade or business of another employer, or a unit of that employer’s trade or business, you
may include the wages the other employer paid to your
acquired employees before the transfer of property when
you figure the annual wage base limit for social security.
You should determine whether or not you should file
Schedule D (Form 941), Report of Discrepancies Caused
by Acquisitions, Statutory Mergers, or Consolidations, by
reviewing the Instructions for Schedule D (Form 941). See
Regulations section 31.3121(a)(1)-1(b) for more information. Also see Revenue Procedure 2004-53, 2004-34
I.R.B. 320, available at
www.irs.gov/irb/2004-34_IRB/ar13.html.
Example. Early in 2012, you bought all of the assets of
a plumbing business from Mr. Martin. Mr. Brown, who had
been employed by Mr. Martin and received $2,000 in
wages before the date of purchase, continued to work for
you. The wages you paid to Mr. Brown are subject to social
security taxes on the first $108,100 ($110,100 minus
$2,000). Medicare tax is due on all of the wages you pay
him during the calendar year.
Withholding of social security and Medicare taxes on
nonresident aliens. In general, if you pay wages to nonresident alien employees, you must withhold federal social
security and Medicare taxes as you would for a U.S.
citizen. However, see Publication 515, Withholding of Tax
on Nonresident Aliens and Foreign Entities, for exceptions
to this general rule.
International social security agreements. The United
States has social security agreements, also known as
totalization agreements, with many countries that eliminate
dual taxation and dual coverage. Compensation subject to
social security and Medicare taxes may be exempt under
one of these agreements. You can get more information
and a list of agreement countries from the SSA at
www.socialsecurity.gov/international or see section 7 of
Publication 15-A.
Religious exemption. An exemption from social security
and Medicare taxes is available to members of a recognized religious sect opposed to insurance. This exemption
is available only if both the employee and the employer are
members of the sect.
For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and
Religious Workers.
Page 19
Foreign persons treated as American employers.
Under IRC section 3121(z), for services performed after
July 31, 2008, a foreign person who meets both of the
following conditions is generally treated as an American
employer for purposes of paying FICA taxes on wages
paid to an employee who is a United States citizen or
resident.
1. The foreign person is a member of a domestically
controlled group of entities.
2. The employee of the foreign person performs services in connection with a contract between the U.S.
Government (or an instrumentality of the U.S. Government) and any member of the domestically controlled group of entities. Ownership of more than
50% constitutes control.
Part-Time Workers
For federal income tax withholding and social security,
Medicare, and federal unemployment (FUTA) tax purposes, there are no differences among full-time employees, part-time employees, and employees hired for short
periods. It does not matter whether the worker has another
job or has the maximum amount of social security tax
withheld by another employer. Income tax withholding may
be figured the same way as for full-time workers. Or it may
be figured by the part-year employment method explained
in section 9 of Publication 15-A.
10. Required Notice to
Employees About the 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 do not have to notify
employees who claim exemption from withholding on Form
W-4 about the EIC, you are encouraged to notify any
employees whose wages for 2011 were less than $43,998
($49,078 if married filing jointly) that they may be eligible to
claim the credit for 2011. This is because eligible employees may get a refund of the amount of EIC that is more
than the tax they owe.
You will meet this notification requirement if you issue
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 will 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 for Form W-2 is given to the employee on
time but does not have the required statement, you must
notify the employee within 1 week of the date the substitute
for Form W-2 is given. If Form W-2 is required but is not
given on time, you must give the employee Notice 797 or
your written statement by the date Form W-2 is required to
be given. If Form W-2 is not required, you must notify the
employee by February 7, 2012.
11. Depositing Taxes
In general, you must deposit federal income tax withheld
and both the employer and employee social security and
Medicare taxes. You must use electronic funds transfer to
make all federal tax deposits. See How To Deposit, later in
this section, for information on electronic deposit requirements.
Page 20
The credit against employment taxes for COBRA
assistance payments you take on Form 941, line
12a, or Form 944, line 11a, is treated as a deposit
of taxes on the first day of your return period. See
COBRA premium assistance credit under Introduction for
more information.
Payment with return. You may make a payment with
Form 941 or Form 944 instead of depositing, without incurring a penalty, if one of the following applies.
• Your Form 941 total tax liability for either the current
quarter or the preceding quarter is less than $2,500,
and you did not incur a $100,000 next-day deposit
obligation during the current quarter. If you are not
sure your total tax liability for the current quarter will
be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semi-weekly or monthly rules so you
won’t be subject to failure-to-deposit penalties.
• You are a monthly schedule depositor (defined below) and make a payment in accordance with the
Accuracy of Deposits Rule discussed later in this
section. This payment may be $2,500 or more.
Employers who have been notified to file Form 944 can
pay their fourth quarter tax liability with Form 944 if the
fourth quarter tax liability is less than $2,500. Employers
must have deposited any tax liability due for the first,
second, and third quarters according to the deposit rules to
avoid failure-to-deposit penalties for deposits during those
quarters.
TIP
Separate deposit requirements for nonpayroll (Form
945) tax liabilities. Separate deposits are required for
nonpayroll and payroll income tax withholding. Do not
combine deposits for Forms 941 (or Form 944) and Form
945 tax liabilities. Generally, the deposit rules for
nonpayroll liabilities are the same as discussed below,
except the rules apply to an annual rather than a quarterly
return period. Thus, the $2,500 threshold for the deposit
requirement discussed earlier applies to Form 945 on an
annual basis. See the separate Instructions for Form 945
for more information.
When To Deposit
There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security,
Medicare, and withheld income taxes. These schedules
tell you when a deposit is due after a tax liability arises (for
example, when you have a payday). Before the beginning
of each calendar year, you must determine which of the
two deposit schedules you are required to use. The deposit
schedule you must use is based on the total tax liability you
reported on Form 941 during a lookback period discussed
next. Your deposit schedule is not determined by how
often you pay your employees or make deposits. See
special rules for Forms 944 and 945, later in this section.
Also see Application of Monthly and Semiweekly Schedules, later in this section.
These rules do not apply to federal unemployment (FUTA) tax. See section 14 for information
CAUTION
on depositing FUTA tax.
Lookback period. If you are a Form 941 filer, your deposit schedule for a calendar year is determined from the
total taxes reported on Forms 941 (line 10; line 8 for
quarters ending before January 1, 2011) in a 4-quarter
lookback period. The lookback period begins July 1 and
ends June 30 as shown next in Table 1. If you reported
$50,000 or less of taxes for the lookback period, you are a
monthly schedule depositor; if you reported more than
$50,000, you are a semiweekly schedule depositor.
!
Publication 15 (2012)
Table 1. Lookback Period for Calendar Year
2012
Lookback Period
2010
2011
July 1
Oct. 1
Jan. 1
Apr.1
↓
Sep. 30
↓
Dec. 31
↓
Mar. 31
↓
June 30
!
CAUTION
2012
¬
Calendar
Year
Jan. – Dec.
The lookback period for a 2012 Form 941 filer
who filed Form 944 in either 2010 or 2011 is
calendar year 2010.
If you are a Form 944 filer for the current year or either of
the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes reported during
the second preceding calendar year (either on your Form
941 for all 4 quarters of that year or your Form 944 for that
year). The lookback period for 2012 for a Form 944 filer is
calendar year 2010. If you reported $50,000 or less of
taxes for the lookback period, you are a monthly schedule
depositor; if you reported more than $50,000, you are a
semiweekly schedule depositor.
If you are a Form 945 filer, your deposit schedule for a
calendar year is determined from the total taxes reported
on line 3 of your Form 945 for the second preceding
calendar year. The lookback period for 2012 for a Form
945 filer is calendar year 2010.
Adjustments and the lookback rule. Adjustments
made on Forms 941-X and Form 944-X do not affect the
amount of tax liability for previous periods for purposes of
the lookback rule.
Example. An employer originally reported a tax liability
of $45,000 for the lookback period. The employer discovered, during January 2012, that the tax reported for one of
the lookback period quarters was understated by $10,000
and corrected this error by filing Form 941-X. This employer is a monthly schedule depositor for 2012 because
the lookback period tax liabilities are based on the
amounts originally reported, and they were $50,000 or
less.
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
You are a monthly schedule depositor for a calendar year if
the total taxes on Form 941 (line 10; line 8 for quarters
ending before January 1, 2011) for the 4 quarters in your
lookback period were $50,000 or less. Under the monthly
deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the
following month. See also Deposits on Business Days
Only and the $100,000 Next-Day Deposit Rule, later in this
section. Monthly schedule depositors should not file Form
941 or Form 944 on a monthly basis.
New employers. Your tax liability for any quarter in the
lookback period before you started or acquired your business is considered to be zero. Therefore, you are a
monthly schedule depositor for the first calendar year of
Publication 15 (2012)
your business. However, see the $100,000 Next-Day Deposit Rule, later in this section.
Semiweekly Deposit Schedule
You are a semiweekly schedule depositor for a calendar
year if the total taxes on Form 941 (line 10; line 8 for
quarters ending before January 1, 2011) during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for
payments made on Wednesday, Thursday, and/or Friday
by the following Wednesday. Deposit taxes for payments
made on Saturday, Sunday, Monday, and/or Tuesday by
the following Friday. See also Deposits on Business Days
Only, later in this section.
Note. Semiweekly schedule depositors must complete
Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and submit it with Form 941.
If you file Form 944 and are a semiweekly schedule depositor, complete Form 945-A, Annual Record of Federal Tax
Liability, and submit it with your return (instead of
Schedule B).
Table 2. Semiweekly Deposit Schedule
IF the payday falls
on a . . .
Wednesday, Thursday,
and/or Friday
Saturday, Sunday,
Monday, and/or Tuesday
THEN deposit taxes by
the following . . .
Wednesday
Friday
Semiweekly deposit period spanning 2 quarters. If you
have more than one pay date during a semiweekly period
and the pay dates fall in different calendar quarters, you
will need to make separate deposits for the separate
liabilities.
Example. If you have a pay date on Saturday, March 31,
2012 (first quarter), and another pay date on Tuesday,
April 3, 2012 (second quarter), two separate deposits
would be required even though the pay dates fall within the
same semiweekly period. Both deposits would be due
Friday, April 6, 2012.
Summary of Steps to Determine
Your Deposit Schedule
1.Identify your lookback period (see Lookback period, earlier in
this section).
2.Add the total taxes you reported on Form 941 (line 10; line 8 for
quarters ending before January 1, 2011) during the lookback
period.
3.Determine if you are a monthly or semiweekly schedule
depositor:
If the total taxes you reported Then you are a . . . . . . . . .
in the lookback period were
$50,000 or less
Monthly Schedule Depositor
More than $50,000
Semiweekly Schedule
Depositor
Example of Monthly and Semiweekly
Schedules
Rose Co. reported Form 941 taxes as follows:
Page 21
2011 Lookback Period
3rd Quarter
$12,000
2009
4th Quarter
12,000
2009
1st Quarter
12,000
2010
2nd Quarter
12,000
2010
$48,000
2012 Lookback Period
3rd Quarter
$12,000
2010
4th Quarter
12,000
2010
1st Quarter
12,000
2011
2nd Quarter
15,000
2011
$51,000
Rose Co. is a monthly schedule depositor for 2011
because its tax liability for the 4 quarters in its lookback
period (third quarter 2009 through second quarter 2010)
was not more than $50,000. However, for 2012, Rose Co.
is a semiweekly schedule depositor because the total
taxes exceeded $50,000 for the 4 quarters in its lookback
period (third quarter 2010 through second quarter 2011).
Deposits on Business Days Only
If a deposit is required to be made on a day that is not 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 a
Friday and Friday is a legal holiday, the deposit will be
considered timely if it is made by the following Monday (if
that Monday is a business day).
Semiweekly schedule depositors have at least 3
business days to make a deposit. 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 required deposit. For example, if a
semiweekly schedule depositor accumulated taxes for
payments made 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. Legal holidays for 2012
are listed below.
• January 2— New Year’s Day (observed)
• January 16— Birthday of Martin Luther King, Jr.
• February 20— Washington’s Birthday
• April 16— District of Columbia Emancipation Day
• May 28— Memorial Day
• July 4— Independence Day
• September 3— Labor Day
• October 8— Columbus Day
• November 12— Veterans’ Day (observed)
• November 22— Thanksgiving Day
• December 25— Christmas Day
Application of Monthly and Semiweekly
Schedules
The terms “monthly schedule depositor” and “semiweekly
schedule depositor” do not refer to how often your business pays its employees or even how often you are required to make deposits. The terms identify which set of
deposit rules you must follow when an employment tax
liability arises. The deposit rules are based on the dates
when wages are paid (for example, cash basis); not on
when tax liabilities are accrued for accounting purposes.
Page 22
Monthly schedule example. Spruce Co. is a monthly
schedule depositor with seasonal employees. It paid
wages each Friday during January but did not pay any
wages during February. Under the monthly deposit schedule, Spruce Co. must deposit the combined tax liabilities
for the four January paydays by February 15. Spruce Co.
does not have a deposit requirement for February (due by
March 15) because no wages were paid and, therefore, it
did not have a tax liability for February.
Semiweekly schedule example. Green, Inc. is a semiweekly schedule depositor and pays wages once each
month on the last Friday of the month. Although Green,
Inc., has a semiweekly deposit schedule, it will deposit just
once a month because it pays wages only once a month.
The deposit, however, will be made under the semiweekly
deposit schedule as follows: Green, Inc.’s tax liability for
the April 27, 2012 (Friday), payday must be deposited by
May 2, 2012 (Wednesday). Under the semiweekly deposit
schedule, liabilities for wages paid on Wednesday through
Friday must be deposited by the following Wednesday.
$100,000 Next-Day Deposit Rule
If you accumulate $100,000 or more in taxes on any day
during a monthly or semiweekly deposit period (see Deposit period, earlier in this section), you must deposit the
tax by the next business day, whether you are a monthly or
semiweekly schedule depositor.
For purposes of the $100,000 rule, do not continue
accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has
accumulated a liability of $95,000 on a Tuesday (of a
Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000
next-day deposit rule does not apply. 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 is not added to the previous
$110,000 and is less than $100,000, Fir Co. must deposit
the $30,000 by Friday (following the semiweekly deposit
schedule).
If you are a monthly schedule depositor and accumulate a $100,000 tax liability on any day, you
CAUTION
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. Elm, Inc., started its business on May 1,
2012. On May 4, it paid wages for the first time and
accumulated a tax liability of $40,000. On Friday, May 11,
2012, Elm, Inc., paid wages and accumulated a liability of
$60,000, bringing its total accumulated tax liability to
$100,000. Because this was the first year of its business,
the tax liability for its lookback period is considered to be
zero, and it would be a monthly schedule depositor based
on the lookback rules. However, since Elm, Inc., accumulated a $100,000 liability on May 11, it became a semiweekly schedule depositor on May 12. It will be a
semiweekly schedule depositor for the remainder of 2012
and for 2013. Elm, Inc., is required to deposit the $100,000
by Monday, May 14, the next business day.
Publication 15 (2012)
Accuracy of Deposits Rule
You are required to deposit 100% of your tax liability on or
before the deposit due date. However, penalties will not be
applied for depositing less than 100% if both of the following conditions are met.
• Any deposit shortfall does not exceed the greater of
$100 or 2% of the amount of taxes otherwise required to be deposited.
• The deposit shortfall is paid or deposited by the
shortfall makeup date as described below.
Makeup Date for Deposit Shortfall:
1. Monthly schedule depositor. Deposit the shortfall
or pay it with your return by the due date of your
return for the return period in which the shortfall occurred. You may pay the shortfall with your return
even if the amount is $2,500 or more.
2. 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 of your return (for the return period
of the tax liability).
For example, if a semiweekly schedule depositor has a
deposit shortfall during July 2012, the shortfall makeup
date is August 15, 2012 (Wednesday). However, if the
shortfall occurred on the required April 6, 2012 (Friday)
deposit due date for a March 31, 2012 (Saturday) pay
date, the return due date for the March 31, 2012 pay date
(April 30, 2012) would come before the May 16, 2012
(Wednesday) shortfall makeup date. In this case, the
shortfall must be deposited by April 30, 2012.
How To Deposit
You must deposit employment taxes, including Form 945
taxes, by electronic funds transfer. 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 electronic funds transfer to make all federal tax deposits (such
as deposits of employment tax, excise tax, and corporate
income tax). Generally, electronic fund transfers are made
using the Electronic Federal Tax Payment System
(EFTPS). If you do not want to use EFTPS, you can
arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on
your behalf.
If you fail to make a timely deposit, you may be subject
to a 10% failure-to-deposit penalty. EFTPS is a free service provided by the Department of Treasury. To get more
information or to enroll in EFTPS, call 1-800-555-4477.
You can also visit the EFTPS website at www.eftps.gov.
Additional information about EFTPS is also available in
Publication 966.
When you receive your EIN. If you are a new employer
that indicated a federal tax obligation when requesting an
EIN, you will be pre-enrolled in EFTPS. You will receive
information about Express Enrollment in your Employer
Identification Number (EIN) Package 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
Publication 15 (2012)
Enrollment” brochure to activate your enrollment and begin
making your payroll tax deposits. Be sure to tell your
payroll provider about your EFTPS enrollment.
Deposit record. For your records, an Electronic Funds
Transfer (EFT) Trace Number will be provided with each
successful payment. The number can be used as a receipt
or to trace the payment.
Depositing on time. For deposits made by EFTPS to
be on time, you must initiate the deposit by 8 p.m. Eastern
time the day before the date the deposit is due. If you use a
third party to make a deposit on your behalf, they may have
different cutoff times.
Same-day payment option. If you fail to initiate 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 Application
(FTA). If you ever need the same-day 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 to your financial institution to make a
same-day wire payment, visit www.eftps.gov to download
the Same-Day Payment Worksheet.
How to claim credit for overpayments. If you deposited
more than the right amount of taxes for a quarter, you can
choose on Form 941 for that quarter (or on Form 944 for
that year) to have the overpayment refunded or applied as
a credit to your next return. Do not ask EFTPS to request a
refund from the IRS for you.
Deposit Penalties
Although the deposit penalties information provided below refers specifically to Form 941, these
rules also apply to Form 945 and Form 944 (if the
employer required to file Form 944 does not qualify for the
exception to the deposit requirements discussed under
Payment with return, earlier in this section).
Penalties may apply if you do not make required deposits on time or if you make deposits for less than the
required amount. The penalties do not apply if any failure
to make a proper and timely deposit was due to reasonable
cause and not to willful neglect. The IRS may also waive
penalties if you inadvertently fail to deposit in the first
quarter you were required to deposit any employment tax,
or in the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.
For amounts not properly or timely deposited, the penalty rates are as follows.
TIP
2% 5% 10% -
10% 15% -
Deposits made 1 to 5 days late.
Deposits made 6 to 15 days late.
Deposits made 16 or more days late. Also
applies to amounts paid within 10 days of the
date of the first notice the IRS sent asking for the
tax due.
Deposits paid directly to the IRS, or paid with
your tax return. But see Payment with return,
earlier in this section, for an exception.
Amounts still unpaid more than 10 days after the
date of the first notice 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.
Page 23
Special rule for former Form 944 filers. If you filed
Form 944 for the prior year and file Forms 941 for the
current year, the failure-to-deposit penalty will not apply to
a late deposit of employment taxes for January of the
current year if the taxes are deposited in full by March 15 of
the current year.
• Failed to attach a properly completed Schedule B
Order in which deposits are applied. Deposits generally
are applied to the most recent tax liability within the quarter. If you receive a failure-to-deposit penalty notice, you
may designate how your deposits are to be applied in order
to minimize the amount of the penalty if you do so within 90
days of the date of the notice. Follow the instructions on the
penalty notice you received. For 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
www.irs.gov/pub/irs-irbs/irb01-50.pdf.
The FTD penalty is figured by distributing your total tax
liability shown on Form 941, line 10, equally throughout the
tax period. As a result, your deposits and payments may
not be counted as timely because the actual dates of your
tax liabilities cannot be accurately determined.
You can avoid an ‘‘averaged’’ FTD penalty by reviewing
your return before you file it. Follow these steps before
submitting your Form 941.
• If you are a monthly schedule depositor, report your
tax liabilities (not your deposits) in the monthly entry
spaces on Form 941, line 16.
• If you are a semiweekly schedule depositor, report
your tax liabilities (not your deposits) on Schedule B
(Form 941) in the lines that represent the dates your
employees were paid.
• Verify your total liability shown on Form 941, line 16,
or the bottom of Schedule B (Form 941) equals your
tax liability shown on Form 941, line 10.
• Do not show negative amounts on Form 941, line
16, or Schedule B (Form 941).
• For prior period errors do not adjust your tax liabilities reported on Form 941, line 16, or on Schedule B
(Form 941). Instead, file an adjusted return (Form
941-X, 944-X, or 945-X) if you are also adjusting
your tax liability. If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941)
or the Form 945-X instructions (for Forms 944
and 945).
Example. Cedar, Inc. is required to make a deposit of
$1,000 on June 15 and $1,500 on July 15. It does not make
the deposit on June 15. On July 15, Cedar, Inc. deposits
$2,000. Under the deposits rule, which applies deposits to
the most recent tax liability, $1,500 of the deposit is applied
to the July 15 deposit and the remaining $500 is applied to
the June deposit. Accordingly, $500 of the June 15 liability
remains undeposited. The penalty on this underdeposit will
apply as explained earlier.
Trust fund recovery penalty. If federal income, social
security, and Medicare taxes that must be withheld are not
withheld or are not deposited or paid to the United States
Treasury, the trust fund recovery penalty may apply. The
penalty is the full amount of the unpaid trust fund tax. This
penalty may apply to you if these unpaid taxes cannot be
immediately collected from the employer or business.
The trust fund recovery penalty may be imposed on all
persons who are determined by the IRS to be responsible
for collecting, accounting for, and paying over these taxes,
and who acted willfully in not doing so.
A responsible person can be an officer or employee of
a corporation, a partner or employee of a partnership, an
accountant, a volunteer director/trustee, or an employee of
a sole proprietorship. A responsible person also may include one who signs checks for the business or otherwise
has authority to cause the spending of business funds.
Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows
the required actions are not taking place.
(Form 941), or
• Improperly completed Schedule B (Form 941) by, for
example, entering tax deposits instead of tax liabilities in the numbered spaces.
12. Filing Form 941
or Form 944
Form 941. Each quarter, all employers who pay wages
subject to income tax withholding (including withholding on
sick pay and supplemental unemployment benefits) or
social security and Medicare taxes must file Form 941
unless the employer is required to file Form 944 or the
following exceptions apply. Form 941 must be filed by the
last day of the month that follows the end of the quarter.
See the Calendar, earlier.
Separate accounting when deposits are not made or
withheld taxes are not paid. Separate accounting may
be required if you do not pay over withheld employee
social security, Medicare, or income taxes; deposit required taxes; make required payments; or file tax returns.
In this case, you would receive written notice from the IRS
requiring you to deposit taxes into a special trust account
for the U.S. Government.
You may be charged with criminal penalties if you
do not comply with the special bank deposit reCAUTION
quirements for the special trust account for the
U.S. Government.
Form 944. If you receive written notification you qualify for
the Form 944 program, you must file Form 944 instead of
Form 941. If you received this notification, but prefer to file
Form 941, you can request to have your filing requirement
changed to Form 941 if you satisfy certain requirements.
See the Instructions for Form 944 for details. Employers
who must file Form 944 have until the last day of the month
that follows the end of the year to file Form 944.
“Averaged” failure-to-deposit penalty. IRS may assess
an ‘‘averaged’’ failure-to-deposit (FTD) penalty of 2% to
10% if you are a monthly schedule depositor and did not
properly complete Form 941, line 16, when your tax liability
shown on Form 941, line 10, equaled or exceeded $2,500.
The IRS may also assess an ‘‘averaged’’ FTD penalty of
2% to 10% if you are a semiweekly schedule depositor and
your tax liability shown on Form 941, line 10, equaled or
exceeded $2,500 and you:
• Completed Form 941, line 16, instead of Schedule B
(Form 941),
Exceptions. The following exceptions apply to the filing
requirements for Forms 941 and 944.
• Seasonal employers who no longer file for
quarters when they regularly have no tax liability
because they have paid no wages. To alert the
IRS you will not have to file a return for one or more
quarters during the year, check the “Seasonal employer” box on Form 941, line 18. When you fill out
Form 941, be sure to check the box on the top of the
form that corresponds to the quarter reported. Generally, the IRS will not inquire about unfiled returns if
!
Page 24
Publication 15 (2012)
at least one taxable return is filed each year. However, you must check the “Seasonal employer” box
on every Form 941 you file. Otherwise, the IRS will
expect a return to be filed for each quarter.
• Household employers reporting social security
and Medicare taxes and/or withheld income tax.
If you are a sole proprietor and file Form 941 or
Form 944 for business employees, you may include
taxes for household employees on your Form 941 or
Form 944. Otherwise, report social security and
Medicare taxes and income tax withholding for
household employees on Schedule H (Form 1040),
Household Employment Taxes. See Publication 926,
Household Employer’s Tax Guide, for more information.
• Employers reporting wages for employees in
American Samoa, Guam, the Commonwealth of
the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico. If your employees are not
subject to U.S. income tax withholding, use Form
941-SS or Form 944-SS. Employers in Puerto Rico
use Form 941-PR or Form 944-PR. If you have both
employees who are subject to U.S. income tax withholding and employees who are not subject to U.S.
income tax withholding, you must file only Form 941
(or Form 944) and include all your employees’
wages on that form. For more information, see Publication 80 (Circular SS), Federal Tax Guide for Employers in US Virgin Islands, Guam, American
Samoa, and the Commonwealth of the Northern Mariana Islands.
• Agricultural employers reporting social security,
Medicare, and withheld income taxes. Report
these taxes on Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees.
Form 941 e-file. The Form 941 e-file program allows a
taxpayer to electronically file Form 941 or Form 944 using
a computer with an internet connection and commercial tax
preparation software. For more information, visit the IRS
website at www.irs.gov/efile, or call 1-866-255-0654.
Electronic filing by reporting agents. Reporting agents
filing Forms 941 or Form 944 for groups of taxpayers can
file them electronically. See Reporting Agents in section 7
of Publication 15-A.
Penalties. For each whole or part month a return is not
filed when required (disregarding any extensions of the
filing deadline), there is a failure-to-file penalty of 5% of the
unpaid tax due with that return. The maximum penalty is
generally 25% of the tax due. Also, for each whole or part
month the tax is paid late (disregarding any extensions of
the payment deadline), there is a failure-to-pay penalty of
0.5% per month of the amount of tax. For individual filers
only, the failure-to-pay penalty is reduced from 0.5% per
month to 0.25% per month if an installment agreement is in
effect. You must have filed your return on or before the due
date of the return to qualify for the reduced penalty. The
maximum amount of the failure-to-pay penalty is also 25%
of the tax due. If both penalties apply in any month, the
failure-to-file penalty is reduced by the amount of the
failure-to-pay penalty. The penalties will not be charged if
you have a 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 income, social security, or Medicare taxes that must
be withheld are not withheld or are not paid, you may be
Publication 15 (2012)
personally liable for the trust fund recovery penalty. See
Trust fund recovery penalty in section 11.
Use of a reporting agent or other third-party payroll
service provider does not relieve an employer of the responsibility to ensure tax returns are filed and all taxes are
paid or deposited correctly and on time.
Do not file more than one Form 941 per quarter or more
than one Form 944 per year. Employers with multiple
locations or divisions must file only one Form 941 per
quarter or one Form 944 per year. Filing more than one
return may result in processing delays and may require
correspondence between you and the IRS. For information
on making adjustments to previously filed returns, see
section 13.
Reminders about filing.
• Do not report more than 1 calendar quarter on a
Form 941.
• If you need Form 941 or Form 944, get one from the
IRS in time to file the return when due.
• Enter your name and EIN on Form 941 or Form 944.
Be sure they are exactly as they appeared on earlier
returns.
• See the Instructions for Form 941 or the Instructions
for Form 944 for information on preparing the form.
Final return. If you go out of business, you must file a final
return for the last quarter (last year for Form 944) in which
wages are paid. If you continue to pay wages or other
compensation for periods following termination of your
business, you must file returns for those periods. See the
Instructions for Form 941 or the Instructions for Form 944
for details on how to file a final return.
If you are required to file a final return, you are also
required to furnish Forms W-2 to your employees by the
due date of your final return. File Forms W-2 and W-3 with
the SSA by the last day of the month that follows the due
date of your final return. Do not send an original or copy of
your Form 941 or Form 944 to the SSA. See the Instructions for Forms W-2 and W-3 for more information.
Filing late returns for previous years. If possible, get a
copy of Form 941 or Form 944 (and separate instructions)
with a revision date showing the year for which your delinquent return is being filed. See Quick and Easy Access to
IRS Tax Help and Tax Products, located at the end of this
publication, for various ways to secure any necessary
forms and instructions. Contact the IRS at 1-800-829-4933
if you have any questions.
Table 3. Social Security and Medicare Tax
Rates (for 3 prior years)
Calendar Year
2011–Social
Security
2011–Medicare
2009 and
2010–Social
Security
2009 and
2010–Medicare
Tax Rate on
Taxable
Wage Base Limit Wages and
(each employee)
Tips
$106,800
10.4%
All Wages
$106,800
2.9%
12.4%
All Wages
2.9%
Reconciling Forms W-2, W-3, and 941 or 944. When
there are discrepancies between Forms 941 or Form 944
filed with the IRS and Forms W-2 and W-3 filed with the
Page 25
SSA, the IRS must contact you to resolve the discrepancies.
Take the following steps to help reduce discrepancies.
1. Report bonuses as wages and as social security and
Medicare wages on Forms W-2 and on Form 941 or
Form 944.
2. Report both social security and Medicare wages and
taxes separately on Forms W-2, W-3, 941, and 944.
3. Report employee share of social security taxes on
Form W-2 in the box for social security tax withheld
(box 4), not as social security wages.
4. Report employee share of Medicare taxes on Form
W-2 in the box for Medicare tax withheld (box 6), not
as Medicare wages.
5. Make sure the social security wage amount for each
employee does not exceed the annual social security
wage base limit (for example, $110,100 for 2012).
6. Do not report noncash wages that are not subject to
social security or Medicare taxes as social security or
Medicare wages.
7. If you used an EIN on any Form 941 or Form 944 for
the year that is different from the EIN reported on
Form W-3, enter the other EIN on Form W-3 in the
box for “Other EIN used this year.”
8. Be sure the amounts on Form W-3 are the total of
amounts from Forms W-2.
9. Reconcile Form W-3 with your four quarterly Forms
941 or annual Form 944 by comparing amounts reported for:
a. Income tax withholding;
b. Social security wages, social security tips, and
Medicare wages and tips. Form W-3 should include Forms 941 or Form 944 adjustments only
for the current year (that is, if the Form 941 or
Form 944 adjustments include amounts for a prior
year, do not report those prior year adjustments
on the current-year Forms W-2 and W-3);
c. Social security and Medicare taxes. The amounts
shown on the four quarterly Forms 941 or the
annual Form 944 , including current-year adjustments, should be approximately twice the
amounts shown on Form W-3. This is because
Form 941 and Form 944 include both the employer and employee shares of social security and
Medicare taxes; and
d. Advance earned income credit (EIC) for years
ending before January 1, 2011.
Do not report on Form 941 or Form 944 backup withholding or income tax withholding on nonpayroll payments
such as pensions, annuities, and gambling winnings.
Nonpayroll withholding must be reported on Form 945.
See the Instructions for Form 945 for details. Income tax
withholding required to be reported on Forms 1099 or
W-2G must be reported on Form 945. Only taxes and
withholding properly reported on Form W-2 should be
reported on Form 941 or Form 944.
Amounts reported on Forms W-2, W-3, and Forms 941
or Form 944 may not match for valid reasons. If they do not
match, you should determine the reasons they are valid.
Keep your reconciliation so you will have a record of why
amounts did not match in case there are inquiries from the
IRS or the SSA. See the Instructions for Schedule D (Form
941) if you need to explain any discrepancies that were
caused by an acquisition, statutory merger, or consolidation.
Page 26
13. Reporting Adjustments to
Form 941 or Form 944
Current Period Adjustments
In certain cases, amounts reported as social security and
Medicare taxes on Form 941, lines 5a–5c, column 2 (Form
944, lines 4a–4c, column 2), must be adjusted to arrive at
your correct tax liability (for example, excluding amounts
withheld by a third-party payor or amounts you were not
required to withhold). Current period adjustments are reported on Form 941, lines 7–9, or Form 944, line 6, and
include the following types of adjustments.
Fractions-of-cents adjustment. If there is a small difference between total taxes after adjustments (Form 941, line
10; Form 944, line 7) and total deposits (Form 941, line 13;
Form 944, line 10), it may have been caused, all or in part,
by rounding to the nearest cent each time you computed
payroll. This rounding occurs when you figure the amount
of social security and Medicare tax to be withheld and
deposited from each employee’s wages. The IRS refers to
rounding differences relating to employee withholding of
social security and Medicare taxes as “fractions-of-cents”
adjustments. If you pay your taxes with Form 941 (or Form
944) instead of making deposits because your total taxes
for the quarter (year for Form 944) are less than $2,500,
you also may report a fractions-of-cents adjustment.
To determine if you have a fractions-of-cents adjustment for 2012, multiply the total wages and tips for the
quarter subject to:
• Social security tax reported on Form 941 or Form
944 by the employee’s tax rate for social security,
and
• Medicare tax reported on Form 941or Form 944 by
1.45% (.0145).
Compare these amounts (the employee share of social
security and Medicare taxes) with the total social security
and Medicare taxes actually withheld from employees for
the quarter (from your payroll records). The difference,
positive or negative, is your fractions-of-cents adjustment
to be reported on Form 941, line 7, or Form 944, line 6. If
the actual amount withheld is less, report a negative adjustment using a minus sign (if possible, otherwise use
parentheses) in the entry space. If the actual amount is
more, report a positive adjustment.
For the above adjustments, prepare and retain a
brief supporting statement explaining the nature
and amount of each. Do not attach the statement
to Form 941 or Form 944.
TIP
Example. Cedar, Inc. was entitled to the following current period adjustments.
• Fractions of cents. Cedar, Inc. determined the
amounts withheld and deposited for social security
and Medicare taxes during the quarter were a net
$1.44 more than the employee share of the amount
figured on Form 941, lines 5a–5c, column 2 (social
security and Medicare taxes). This difference was
caused by adding or dropping fractions of cents
when figuring social security and Medicare taxes for
each wage payment. Cedar, Inc. must report a positive $1.44 fractions-of-cents adjustment on Form
941, line 7.
• Third-party sick pay. Cedar, Inc. included taxes of
$2,000 for sick pay on Form 941, lines 5a and 5c,
column 2, for social security and Medicare taxes.
Publication 15 (2012)
However, the third-party payor of the sick pay withheld and paid the employee share ($1,000) of these
taxes. Cedar, Inc. is entitled to a $1,000 sick pay
adjustment (negative) on Form 941, line 8.
• Life insurance premiums. Cedar, Inc. paid
group-term life insurance premiums for policies in
excess of $50,000 for former employees. The former
employees must pay the employee share of the social security and Medicare taxes ($200) on the policies. However, Cedar, Inc. must include the
employee share of these taxes with the social security and Medicare taxes reported on Form 941, lines
5a and 5c, column 2. Therefore, Cedar, Inc. is entitled to a negative $200 adjustment on Form 941,
line 9.
Adjustment of tax on third-party sick pay. Report both
the employer and employee shares of social security and
Medicare taxes for sick pay on Form 941, lines 5a and 5c
(Form 944, lines 4a and 4c). Show as a negative adjustment on Form 941, line 8 (Form 944, line 6), the social
security and Medicare taxes withheld on sick pay by a
third-party payor. See section 6 of Publication 15-A for
more information.
to request a refund or abatement of overreported employment taxes. Continue to use Form 843 when requesting a
refund or abatement of assessed interest or penalties.
See Revenue Ruling 2009-39, 2009-52 I.R.B.
TIP 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Rev. Rul. 2009-39, at
www.irs.gov/irb/2009-52_IRB/ar14.html.
Background. Treasury Decision 9405 changed the process for making interest-free adjustments to employment
taxes reported on Form 941 and Form 944 and for filing a
claim for refund of employment taxes. Treasury Decision
9405, 2008-32 I.R.B. 293, is available at
www.irs.gov/irb/2008-32_irb/ar13.html. You will use the
adjustment process if you underreported employment
taxes and are making a payment, or if you overreported
employment taxes and will be applying the credit to the
Form 941 or Form 944 period during which you file Form
941-X or Form 944-X. You will use the claim process if you
overreported employment taxes and are requesting a refund or abatement of the overreported amount. We use the
terms “correct” and “corrections” to include interest-free
adjustments under sections 6205 and 6413, and claims for
refund and abatement under sections 6402, 6414, and
6404 of the Internal Revenue Code.
Adjustment of tax on tips. If, by the 10th of the month
after the month you received an employee’s report on tips,
you do not have enough employee funds available to
withhold the employee’s share of social security and Medicare taxes, you no longer have to collect it. However,
report the entire amount of these tips on Form 941, lines 5b
and 5c (Form 944, lines 4b and 4c). Include as a negative
adjustment on Form 941, line 9 (Form 944, line 6), the total
uncollected employee share of the social security and
Medicare taxes.
Correcting employment taxes. When you discover an
error on a previously filed Form 941 or Form 944, you
must:
• Correct that error using Form 941-X or Form 944-X,
• File a separate Form 941-X or Form 944-X for each
Form 941 or Form 944 you are correcting, and
• File Form 941-X or Form 944-X separately. Do not
file with Form 941 or Form 944.
Adjustment of tax on group-term life insurance premiums paid for former employees. The employee share of
social security and Medicare taxes for premiums on
group-term life insurance over $50,000 for a former employee is paid by the former employee with his or her tax
return and is not collected by the employer. However,
include all social security and Medicare taxes for such
coverage on Form 941, lines 5a and 5c (Form 944, lines 4a
and 4c), and back out the amount of the employee share of
these taxes as a negative adjustment on Form 941, line 9
(Form 944, line 6). See Publication 15-B for more information on group-term life insurance.
Continue to report current quarter adjustments for fractions of cents, third-party sick pay, tips, and group-term life
insurance on Form 941 using lines 7–9, and on Form 944
using line 6.
Report the correction of underreported and overreported amounts for the same tax period on a single Form
941-X or Form 944-X unless you are requesting a refund. If
you are requesting a refund and are correcting both underreported and overreported amounts, file one Form 941-X
or Form 944-X correcting the underreported amounts only
and a second Form 941-X or Form 944-X correcting the
overreported amounts.
See the chart on the back of Form 941-X or Form 944-X
for help in choosing whether to use the adjustment process
or the claim process. See the Instructions for Form 941-X
or the Instructions for Form 944-X for details on how to
make the adjustment or claim for refund or abatement.
No change to record of federal tax liability. Do not
make any changes to your record of federal tax liability
reported on Form 941, line 16, or Schedule B (Form 941)
(Form 945-A for Form 944 filers) for current period adjustments. The amounts reported on the record reflect the
actual amounts you withheld from employees’ wages for
social security and Medicare taxes. Because the current
period adjustments make the amounts reported on Form
941, lines 5a–5c, column 2 (Form 944, lines 4a–4c, column 2), equal the actual amounts you withheld (the
amounts reported on the record), no additional changes to
the record of federal tax liability are necessary for these
adjustments.
Prior Period Adjustments
Forms for prior period adjustments. The Internal Revenue Service has developed Form 941-X and Form 944-X
to replace Form 941c, Supporting Statement to Correct
Information. There are also Forms 943-X, 945-X, and
CT-1X to report corrections on the corresponding returns.
Form 941-X and Form 944-X also replace Form 843,
Claim for Refund or Request for Abatement, for employers
Publication 15 (2012)
Income tax withholding adjustments. In a current calendar year, correct prior quarter income tax withholding
errors by making the correction on Form 941-X when you
discover the error.
You may make an adjustment only to correct income tax
withholding errors discovered during the same calendar
year in which you paid the wages. This is because the
employee uses the amount shown on Form W-2 as a credit
when filing his or her income tax return (Form 1040, etc.).
You cannot adjust amounts reported as income tax
withheld in a prior calendar year unless it is to correct an
administrative error or section 3509 applies. An administrative error occurs if the amount you entered on Form 941
or Form 944 is not the amount you actually withheld. For
example, if the total income tax actually withheld was
incorrectly reported on Form 941 or Form 944 due to a
mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941 or Form 944 to
Page 27
agree with the amount actually withheld from employees
and reported on their Forms W-2.
Collecting underwithheld taxes from employees. If
you withheld no income, social security, or Medicare taxes
or less than the correct amount from an employee’s
wages, you can make it up from later pay to that employee.
But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the
employee. Underwithheld income tax must be recovered
from the employee on or before the last day of the calendar
year. There are special rules for tax on tips (see section 6)
and fringe benefits (see section 5).
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 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 did not
repay or reimburse the employee, you must report and pay
each excess amount when you file Form 941 for the quarter (or Form 944 for the year) in which you withheld too
much tax.
Correcting filed Forms W-2 and W-3. When adjustments are made to correct wages and social security and
Medicare taxes because of a change in the wage totals
reported for a previous year, you also need to file Form
W-2c and Form W-3c with the SSA. Up to five Forms W-2c
per Form W-3c may now be filed per session over the
Internet, with no limit on the number of sessions. For more
information, visit the Social Security Administration’s Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer.
Exceptions to interest-free corrections of employment
taxes. A correction will not be eligible for interest-free
treatment if:
• The failure to report relates to an issue raised in an
IRS examination of a prior return, or
• The employer knowingly underreported its employment tax liability.
A correction will not be eligible for interest-free treatment after the earlier of the following:
• Receipt of an IRS notice and demand for payment
after assessment or
• Receipt of an IRS Notice of Determination of Worker
Classification (Letter 3523).
Wage Repayments
If an employee repays you for wages received in error, do
not offset the repayments against current-year wages unless the repayments are for amounts received in error in
the current year.
Repayment of current year wages. If you receive repayments for wages paid during a prior quarter in the current
year, report adjustments on Form 941-X to recover income
tax withholding and social security and Medicare taxes for
the repaid wages.
Repayment of prior year wages. If you receive repayments for wages paid during a prior year, report an adjustment on Form 941-X or Form 944-X to recover the social
security and Medicare taxes. You may not make an adjustment for income tax withholding because the wages were
wages and income to the employee for the prior year.
Page 28
You also must file Forms W-2c and W-3c with the SSA
to correct social security and Medicare wages and taxes.
Do not correct wages (box 1) on Form W-2c for the amount
paid in error. Give a copy of Form W-2c to the employee.
Employee reporting of repayment. The wages paid in
error in the prior year remain taxable to the employee for
that year. This is because the employee received and had
use of those funds during that year. The employee is not
entitled to file an amended return (Form 1040X) to recover
the income tax on these wages. Instead, the employee is
entitled to a deduction (or credit in some cases) for the
repaid wages on his or her income tax return for the year of
repayment.
14. Federal Unemployment
(FUTA) Tax
The Federal Unemployment Tax Act (FUTA), with state
unemployment systems, provides for payments of unemployment compensation to workers who have lost their
jobs. Most employers pay both a federal and a state unemployment tax. A list of state unemployment agencies, including addresses and phone numbers, is available in the
Instructions for Form 940. Only the employer pays FUTA
tax; it is not withheld from the employee’s wages. For more
information, see the Instructions for Form 940.
Services rendered after December 20, 2000, to a
TIP federally recognized Indian tribal government (or
any subdivision, subsidiary, or business wholly
owned by such an Indian tribe) are exempt from FUTA tax,
subject to the tribe’s compliance with state law. For more
information, see Internal Revenue Code section 3309(d).
Who must pay? Use the following three tests to determine whether you must pay FUTA tax. Each test applies to
a different category of employee, and each is independent
of the others. If a test describes your situation, you are
subject to FUTA tax on the wages you pay to employees in
that category during the current calendar year.
1. General test.
You are subject to FUTA tax in 2012 on the wages
you pay employees who are not farmworkers or
household workers if:
a. You paid wages of $1,500 or more in any calendar quarter in 2011 or 2012, or
b. You had one or more employees for at least some
part of a day in any 20 or more different weeks in
2011 or 20 or more different weeks in 2012.
2. Household employees test.
You are subject to FUTA tax if you paid total cash
wages of $1,000 or more to household employees in
any calendar quarter in 2011 or 2012. A household
employee is an employee who performs household
work in a private home, local college club, or local
fraternity or sorority chapter.
3. Farmworkers test.
You are subject to FUTA tax on the wages you pay
to farmworkers if:
a. You paid cash wages of $20,000 or more to
farmworkers during any calendar quarter in 2011
or 2012, or
b. You 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 2011 or 20 or more different weeks in 2012.
Publication 15 (2012)
Computing FUTA tax. For 2012, the FUTA tax rate is
6.0%. 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 FUTA taxable wages. If
you are entitled to the maximum 5.4% credit, the FUTA tax
rate after credit is 0.6%. You are 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 is not 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 exempt 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.
In years when there are credit reduction states,
TIP you must include liabilities owed for credit reduction with your fourth quarter deposit. You may
deposit the anticipated extra liability throughout the year,
but it is not due until the due date for the deposit for the
fourth quarter, and the associated liability should be recorded as being incurred in the fourth quarter. See the
Instructions for Form 940 for more information.
Successor employer. If you acquired a business from
an employer who was liable for FUTA tax, you may be able
to count the wages that employer paid to the employees
who continue to work for you when you figure the $7,000
FUTA wage base. See the Instructions for Form 940.
Depositing FUTA tax. For deposit purposes, figure FUTA
tax quarterly. Determine your FUTA tax liability by multiplying the amount of taxable wages paid during the quarter by
0.6%. Stop depositing FUTA tax on an employee’s wages
when he or she reaches $7,000 in taxable wages for the
calendar year.
If your FUTA tax liability for any calendar quarter is $500
or less, you do not have to deposit the tax. Instead, you
may carry it forward and add it to the liability figured in the
next quarter to see if you must make a deposit. If your
FUTA tax liability for any calendar quarter is over $500
(including any FUTA tax carried forward from an earlier
Publication 15 (2012)
quarter), you must deposit the tax by electronic funds
transfer. See section 11 for more information on electronic
funds transfer.
Household employees. You are not required to deposit FUTA taxes for household employees unless you
report their wages on Form 941, Form 944, or Form 943.
See Publication 926 for more information.
When to deposit. Deposit the FUTA tax by the last day
of the first month that follows the end of the quarter. If the
due date (below) for making your deposit falls on a Saturday, Sunday, or legal holiday, you may make your deposit
on the next business day.
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 credit or debit card, or pay the tax with
your 2011 Form 940 by January 31. For information on
paying your taxes with a credit or debit card, visit the IRS
website at www.irs.gov/e-pay.
Table 4. When to Deposit FUTA Taxes
Quarter
Jan.–Feb.–Mar.
Apr.–May–June
July–Aug.–Sept.
Oct.–Nov.–Dec.
Ending
Mar. 31
June 30
Sept. 30
Dec. 31
Due Date
Apr. 30
July 31
Oct. 31
Jan. 31
Reporting FUTA tax. Use Form 940 to report FUTA tax.
File your 2011 Form 940 by January 31, 2012. However, if
you deposited all FUTA tax when due, you may file on or
before February 10, 2012. If you do not receive Form 940,
you can get a form by calling 1-800-TAX-FORM
(1-800-829-3676).
Household employees. If you did not report employment taxes for household employees on Form 941, Form
944, or Form 943, report FUTA tax for these employees on
Schedule H (Form 1040). See Publication 926 for more
information. You must have an EIN to file Schedule H
(Form 1040).
Electronic filing by reporting agents. Reporting
agents filing Forms 940 for groups of taxpayers can file
them electronically. See the Reporting Agent discussion in
section 7 of Publication 15-A.
Page 29
15. Special Rules for Various Types of Services and Payments
Section references are to the Internal Revenue Code unless otherwise noted.
Special Classes of Employment and
Special Types of Payments
Treatment Under Employment Taxes
Income Tax Withholding
Aliens, nonresident.
Social Security and
Medicare
Federal Unemployment
See Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and
Publication 519, U.S. Tax Guide for Aliens.
Aliens, resident:
1. Service performed in the U.S.
Same as U.S. citizen.
2. Service performed outside U.S.
Withhold
Cafeteria plan benefits under section 125.
If employee chooses cash, subject to all employment taxes. If employee chooses another
benefit, the treatment is the same as if the benefit was provided outside the plan. See
Publication 15-B for more information.
Deceased worker:
1.
Wages paid to beneficiary or estate in
Exempt
same calendar year as worker’s death.
See the Instructions for Forms W-2 and
W-3 for details.
2.
Wages paid to beneficiary or estate after Exempt
calendar year of worker’s death.
Same as U.S. citizen.
(Exempt if any part of
service as crew member of
foreign vessel or aircraft is
performed outside U.S.)
Taxable if (1) working for an
American employer or (2)
an American employer by
agreement covers U.S.
citizens and residents
employed by its foreign
affiliates.
Same as U.S. citizen.
Exempt unless on or in
connection with an
American vessel or aircraft
and either performed under
contract made in U.S., or
alien is employed on such
vessel or aircraft when it
touches U.S. port.
Taxable
Taxable
Exempt
Exempt
Dependent care assistance programs.
Exempt to the extent it is reasonable to believe amounts are excludable from gross
income under section 129.
Disabled worker’s wages paid after year in
which worker became entitled to disability
insurance benefits under the Social Security
Act.
Withhold
Exempt, if worker did not
perform any service for
employer during period for
which payment is made.
Taxable
Exempt
Exempt
Exempt
Withhold
Taxable
Taxable
Withhold
Taxable
Taxable
Employee business expense
reimbursement:
1. Accountable plan.
a.
Amounts not exceeding specified
government rate for per diem or
standard mileage.
b.
Amounts in excess of specified
government rate for per diem or
standard mileage.
2. Nonaccountable plan. See section 5 for
details.
Family employees:
1.
Child employed by parent (or
partnership in which each partner is a
parent of the child).
2.
Parent employed by child.
Withhold
Exempt until age 18; age
21 for domestic service.
Exempt until age 21
Withhold
Exempt
3.
Withhold
Taxable if in course of the
son’s or daughter’s
business. For domestic
services, see section 3.
Taxable if in course of
spouse’s business.
Spouse employed by spouse.
Exempt
See section 3 for more information.
Fishing and related activities.
See Publication 334, Tax Guide for Small Business.
Foreign governments and international
organizations.
Exempt
Page 30
Exempt
Exempt
Publication 15 (2012)
Special Classes of Employment and
Special Types of Payments
Foreign service by U.S. citizens:
1.
As U.S. government employees.
2.
For foreign affiliates of American
employers and other private employers.
Fringe benefits.
Treatment Under Employment Taxes
Income Tax Withholding
Social Security and
Medicare
Federal Unemployment
Withhold
Exempt if at time of payment
(1) it is reasonable to believe
employee is entitled to
exclusion from income under
section 911 or (2) the
employer is required by law of
the foreign country to withhold
income tax on such payment.
Same as within U.S.
Exempt unless (1) an
American employer by
agreement covers U.S.
citizens employed by its
foreign affiliates or (2) U.S.
citizen works for American
employer.
Exempt
Exempt unless (1) on
American vessel or aircraft
and work is performed
under contract made in U.S.
or worker is employed on
vessel when it touches U.S.
port or (2) U.S. citizen
works for American
employer (except in a
contiguous country with
which the U.S. has an
agreement for
unemployment
compensation) or in the
U.S. Virgin Islands.
Taxable on excess of fair market value of the benefit over the sum of an amount paid for it
by the employee and any amount excludable by law. However, special valuation rules
may apply. Benefits provided under cafeteria plans may qualify for exclusion from wages
for social security, Medicare, and FUTA taxes. See Publication 15-B for details.
Government employment:
State/local governments and political
subdivisions, employees of:
1.
Salaries and wages (includes payments
to most elected and appointed officials.)
See chapter 3 of Publication 963,
Federal-State Reference Guide.
Withhold
2.
Exempt
Election workers. Election individuals
are workers who are employed to
perform services for state or local
governments at election booths in
connection with national, state, or local
elections.
Note. File Form W-2 for payments of
$600 or more even if no social security,
or Medicare taxes were withheld.
3.
Emergency workers. Emergency
workers who were hired on a temporary
basis in response to a specific
unforeseen emergency and are not
intended to become permanent
employees.
U.S. federal government employees.
Publication 15 (2012)
Generally, taxable for (1)
Exempt
services performed by
employees who are either
(a) covered under a section
218 agreement or (b) not
covered under a section
218 agreement and not a
member of a public
retirement system
(mandatory social security
and Medicare coverage),
and (2) (for Medicare tax
only) for services performed
by employees hired or
rehired after 3/31/86 who
are not covered under a
section 218 agreement or
the mandatory social
security provisions, unless
specifically excluded by
law. See Publication 963.
Taxable if paid $1,500 or
Exempt
more in 2012 (lesser
amount if specified by a
section 218 social security
agreement). See Revenue
Ruling 2000-6.
Withhold
Exempt if serving on a
Exempt
temporary basis in case of
fire, storm, snow,
earthquake, flood, or similar
emergency.
Withhold
Taxable for Medicare.
Taxable for social security
unless hired before 1984.
See section 3121(b)(5).
Exempt
Page 31
Special Classes of Employment and
Special Types of Payments
Treatment Under Employment Taxes
Income Tax Withholding
Homeworkers (industrial, cottage
industry):
1.
Common law employees.
2.
Statutory employees.
Social Security and
Medicare
Federal Unemployment
Withhold
Exempt
Taxable
Taxable if paid $100 or
more in cash in a year.
Taxable
Exempt
Hospital employees:
1.
Interns
2.
Patients
Withhold
Withhold
Taxable
Taxable (Exempt for state
or local government
hospitals.)
Exempt
Exempt
Household employees:
1.
Domestic service in private homes.
Farmers, see Publication 51
(Circular A).
Exempt (withhold if both
employer and employee
agree).
Taxable if paid $1,800 or
more in cash in 2012.
Exempt if performed by an
individual under age 18
during any portion of the
calendar year and is not the
principal occupation of the
employee.
Exempt if paid to regular
student; also exempt if
employee is paid less than
$100 in a year by an
income-tax-exempt
employer.
Taxable if employer paid
total cash wages of $1,000
or more in any quarter in the
current or preceding
calendar year.
See section 2 for details.
2.
Domestic service in college clubs,
fraternities, and sororities.
Insurance for employees:
1.
Accident and health insurance premiums
under a plan or system for employees
and their dependents generally or for a
class or classes of employees and their
dependents.
2.
Group-term life insurance costs.
See Publication 15-B for details
Insurance agents or solicitors:
1.
Full-time life insurance salesperson.
2.
Other salesperson of life, casualty, etc.,
insurance.
Exempt (withhold if both
employer and employee
agree).
Taxable if employer paid
total cash wages of $1,000
or more in any quarter in the
current or preceding
calendar year.
Exempt (except 2%
shareholder-employees of S
corporations).
Exempt
Exempt
Exempt
Exempt, except for the cost Exempt
of group-term life insurance
includible in the employee’s
gross income. Special rules
apply for former employees.
Withhold only if employee
under common law. See
section 2.
Taxable
Withhold only if employee
under common law.
Taxable only if employee
under common law.
Taxable if (1) employee
under common law and (2)
not paid solely by
commissions.
Taxable if (1) employee
under common law and (2)
not paid solely by
commissions.
Interest on loans with below-market
See Publication 15-A.
interest rates (foregone interest and deemed
original issue discount).
Leave-sharing plans: Amounts paid to an
employee under a leave-sharing plan.
Withhold
Newspaper carriers and vendors:
Exempt (withhold if both
Newspaper carriers under age 18; newspaper employer and employee
and magazine vendors buying at fixed prices voluntarily agree).
and retaining receipts from sales to
customers. See Publication 15-A for
information on statutory nonemployee status.
Page 32
Taxable
Taxable
Exempt
Exempt
Publication 15 (2012)
Special Classes of Employment and
Special Types of Payments
Treatment Under Employment Taxes
Income Tax Withholding
Noncash payments:
1.
For household work, agricultural labor,
and service not in the course of the
employer’s trade or business.
2.
To certain retail commission
salespersons ordinarily paid solely on a
cash commission basis.
Social Security and
Medicare
Exempt (withhold if both
Exempt
employer and employee
voluntarily agree).
Optional with employer,
Taxable
except to the extent
employee’s supplemental
wages during the year exceed
$1 million.
Federal Unemployment
Exempt
Taxable
Nonprofit organizations.
See Publication 15-A.
Officers or shareholders of an S
Corporation. Distributions and other
payments by an S corporation to a corporate
officer or shareholder must be treated as
wages to the extent the amounts are
reasonable compensation for services to the
corporation by an employee. See the
Instructions for Form 1120S.
Withhold
Taxable
Taxable
Partners: Payments to general or limited
partners of a partnership. See Publication
541, Partnerships, for partner reporting rules.
Exempt
Exempt
Exempt
Railroads: Payments subject to the Railroad
Retirement Act. See Publication 915, Social
Security and Equivalent Railroad Retirement
Benefits, for more details.
Withhold
Exempt
Exempt
Religious exemptions.
See Publication 15-A and Publication 517, Social Security and Other Information for
Members of the Clergy and Religious Workers.
Retirement and pension plans:
1.
Employer contributions to a qualified
plan.
2.
Elective employee contributions and
deferrals to a plan containing a qualified
cash or deferred compensation
arrangement (for example, 401(k)).
3.
Employer contributions to individual
retirement accounts under simplified
employee pension plan (SEP).
4.
Employer contributions to section 403(b)
annuities.
5.
Employee salary reduction contributions
to a SIMPLE retirement account.
6.
Distributions from qualified retirement
and pension plans and section 403(b)
annuities.
See Publication 15-A for information on
pensions, annuities, and employer
contributions to nonqualified deferred
compensation arrangements.
Salespersons:
1.
Common law employees.
2.
Statutory employees.
3.
Exempt
Exempt
Exempt
Generally exempt, but see
section 402(g) for limitation.
Taxable
Taxable
Generally exempt, but
seesection 402(g) for salary
reduction SEP limitation.
Generally exempt, but see
section 402(g) for limitation.
Exempt
Exempt, except for amounts contributed under a salary
reduction SEP agreement.
Taxable if paid through a salary reduction agreement
(written or otherwise).
Taxable
Taxable
Withhold, but recipient may
Exempt
elect exemption on Form
W-4P in certain cases;
mandatory 20% withholding
applies to an eligible rollover
distribution that is not a direct
rollover; exempt for direct
rollover. See Publication 15-A.
Exempt
Withhold
Exempt
Taxable
Taxable, except for full-time
life insurance sales agents.
Exempt
Statutory nonemployees (qualified real
Exempt
estate agents, direct sellers, and certain
companion sitters). See Publication 15-A
for details.
Taxable
Taxable
Exempt
Scholarships and fellowship grants
(includible in income under section
117(c)):
Withhold
Taxability depends on the nature of the employment and
the status of the organization. See Students, scholars,
trainees, teachers, etc. on the next page.
Severance or dismissal pay.
Withhold
Taxable
Publication 15 (2012)
Taxable
Page 33
Special Classes of Employment and
Special Types of Payments
Treatment Under Employment Taxes
Income Tax Withholding
Social Security and
Medicare
Service not in the course of the employer’s
trade or business (other than on a farm
operated for profit or for household
employment in private homes).
Withhold only if employee
earns $50 or more in cash in
a quarter and works on 24 or
more different days in that
quarter or in the preceding
quarter.
Taxable if employee
receives $100 or more in
cash in a calendar year.
Sick pay.
See Publication 15-A for more information.
Withhold
Exempt after end of 6 calendar months after the calendar
month employee last worked for employer.
Students, scholars, trainees, teachers,
etc.:
1.
Student enrolled and regularly attending
classes, performing services for:
a.
Private school, college, or
university.
b.
Auxiliary nonprofit organization
operated for and controlled by
school, college, or university.
Withhold
Exempt
Withhold
Exempt unless services are Exempt
covered by a section 218
(Social Security Act)
agreement.
Exempt unless services are Exempt
covered by a section 218
(Social Security Act)
agreement.
Taxable
Exempt unless program
was established for or on
behalf of an employer or
group of employers.
Exempt
Exempt
c.
2.
3.
4.
5.
Public school, college, or
university.
Full-time student performing service for
academic credit, combining instruction
with work experience as an integral part
of the program.
Student nurse performing part-time
services for nominal earnings at hospital
as incidental part of training.
Student employed by organized camps.
Student, scholar, trainee, teacher, etc.,
as nonimmigrant alien under section
101(a)(15)(F), (J), (M), or (Q) of
Immigration and Nationality Act (that is,
aliens holding F-1, J-1, M-1, or Q-1
visas).
Withhold
Withhold
Withhold
Federal Unemployment
Taxable only if employee
earns $50 or more in cash
in a quarter and works on
24 or more different days in
that quarter or in the
preceding quarter.
Exempt
Withhold
Withhold unless excepted by
regulations.
Taxable
Exempt
Exempt if service is performed for purpose specified in
section 101(a)(15)(F), (J), (M), or (Q) of Immigration and
Nationality Act. However, these taxes may apply if the
employee becomes a resident alien. See the special
residency tests for exempt individuals in chapter 1 of
Publication 519.
Withhold
Exempt under certain conditions. See Publication 15-A.
Tips:
1.
If $20 or more in a month.
Withhold
Taxable
2.
Exempt
Exempt
Taxable for all tips reported
in writing to employer.
Exempt
Exempt
Exempt
Exempt
Supplemental unemployment
compensation plan benefits.
If less than $20 in a month. See
section 6 for more information.
Worker’s compensation.
Page 34
Publication 15 (2012)
16. How To Use the Income Tax
Withholding Tables
There are several ways to figure income tax withholding.
The following methods of withholding are based on the
information you get from your employees on Form W-4.
See section 9 for more information on Form W-4.
Adjustments are not required when there will be
TIP more than the usual number of pay periods, for
example, 27 biweekly pay dates instead of 26.
Wage Bracket Method
Under the wage bracket method, find the proper table (on
pages 38–57) 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 tax to withhold. If your employee is
claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because
wages exceed the amount shown in the last bracket of the
table, use the percentage method of withholding described
below. Be sure to reduce wages by the amount of total
withholding allowances in Table 5 before using the percentage method tables (pages 36–37).
Adjusting wage bracket withholding for employees
claiming more than 10 withholding allowances. The
wage bracket tables can be used if an employee claims up
to 10 allowances. More than 10 allowances may be
claimed because of the special withholding allowance,
additional allowances for deductions and credits, and the
system itself.
Adapt the tables to more than 10 allowances as follows:
1. Multiply the number of withholding allowances over
10 by the allowance value for the payroll period. The
allowance values are in Table 5, Percentage
Method—2012 Amount for One Withholding Allowance, below.
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 any
other method described below.
Percentage Method
If you do not want to use the wage bracket tables on pages
38–57 to figure how much income tax to withhold, you can
use a percentage computation based on Table 5, below,
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 income tax to withhold
under the percentage method.
1. Multiply one withholding allowance for your payroll
period (see Table 5 below) by the number of allowances the employee claims.
Publication 15 (2012)
2. Subtract that amount from the employee’s wages.
3. Determine the amount to withhold from the appropriate table on page 36 or 37.
Table 5. Percentage Method—2012 Amount
for One Withholding Allowance
Payroll Period
One Withholding
Allowance
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
$
.
73.08
146.15
158.33
316.67
950.00
1,900.00
3,800.00
14.62
Example. An unmarried employee is paid $600 weekly.
This employee has in effect a Form W-4 claiming two
withholding allowances. Using the percentage method,
figure the income tax to withhold as follows:
1.
2.
3.
4.
5
6.
Total wage payment . . . . . . . . . . .
One allowance . . . . . . . . . . . . . .
Allowances claimed on Form W-4 .
Multiply line 2 by line 3 . . . . . . . . .
Amount subject to withholding
(subtract line 4 from line 1) . . . . . .
Tax to be withheld on $453.84 from
Table 1 — single person, page 36 . .
.
.
.
.
$600.00
$73.08
2
$146.16
.
$453.84
.
$ 53.53
To figure the income tax to withhold, you may reduce
the last digit of the wages to zero, or figure the wages to the
nearest dollar.
Annual income tax withholding. Figure the income tax
to withhold on annual wages under the Percentage
Method for an annual payroll period. Then prorate the tax
back to the payroll period.
Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly
wages by 52 weeks to figure the annual wage of $52,000.
Subtract $15,200 (the value of four withholding allowances
for 2012) for a balance of $36,800. Using the table for the
annual payroll period on page 37, $3,435 is withheld.
Divide the annual tax by 52. The weekly income tax to
withhold is $66.06.
Alternative Methods of Income Tax
Withholding
Rather than the Wage Bracket Method or Percentage
Method described above, you can use an alternative
method to withhold income tax. Publication 15-A describes
these alternative methods and contains:
• Formula tables for percentage method withholding
(for automated payroll systems),
• Wage bracket percentage method tables (for automated payroll systems), and
• Combined income, social security, and Medicare tax
withholding tables.
Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated
wages, cumulative wages, and part-year employment.
Page 35
Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2012)
TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $41 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$41
— $209 . . . . $0.00 plus 10%
— $41
$209
— $721 . . . . $16.80 plus 15%
— $209
$721
— $1,688 . . . . $93.60 plus 25%
— $721
$1,688
— $3,477 . . . . $335.35 plus 28%
— $1,688
$3,477
— $7,510 . . . . $836.27 plus 33%
— $3,477
$7,510 . . . . . . . . . . . . . . . . . $2,167.16 plus 35%
— $7,510
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
The amount of income tax
is:
to withhold is:
Not over $156 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$156
— $490 . . . . $0.00 plus 10%
— $156
$490
— $1,515 . . . . $33.40 plus 15%
— $490
$1,515
— $2,900 . . . . $187.15 plus 25%
— $1,515
$2,900
— $4,338 . . . . $533.40 plus 28%
— $2,900
$4,338
— $7,624 . . . . $936.04 plus 33%
— $4,338
$7,624 . . . . . . . . . . . . . . . . . . $2,020.42 plus 35%
— $7,624
TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $83 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$83
— $417 . . . . $0.00 plus 10%
— $83
$417
— $1,442 . . . . $33.40 plus 15%
— $417
$1,442
— $3,377 . . . . $187.15 plus 25%
— $1,442
$3,377
— $6,954 . . . . $670.90 plus 28%
— $3,377
$6,954
— $15,019 . . . . $1,672.46 plus 33%
— $6,954
$15,019 . . . . . . . . . . . . . . . . . $4,333.91 plus 35%
— $15,019
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
The amount of income tax
is:
to withhold is:
Not over $312 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$312
— $981 . . . . $0.00 plus 10%
— $312
$981
— $3,031 . . . . $66.90 plus 15%
— $981
$3,031
— $5,800 . . . . $374.40 plus 25%
— $3,031
$5,800
— $8,675 . . . . $1,066.65 plus 28%
— $5,800
$8,675
— $15,248 . . . . $1,871.65 plus 33%
— $8,675
$15,248 . . . . . . . . . . . . . . . . . . $4,040.74 plus 35%
— $15,248
TABLE 3—SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $90 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$90
— $452 . . . . $0.00 plus 10%
— $90
$452
— $1,563 . . . . $36.20 plus 15%
— $452
$1,563
— $3,658 . . . . $202.85 plus 25%
— $1,563
$3,658
— $7,533 . . . . $726.60 plus 28%
— $3,658
$7,533
— $16,271 . . . . $1,811.60 plus 33%
— $7,533
$16,271 . . . . . . . . . . . . . . . . . $4,695.14 plus 35%
— $16,271
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
The amount of income tax
is:
to withhold is:
Not over $338 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$338
— $1,063 . . . . $0.00 plus 10%
— $338
$1,063
— $3,283 . . . . $72.50 plus 15%
— $1,063
$3,283
— $6,283 . . . . $405.50 plus 25%
— $3,283
$6,283
— $9,398 . . . . $1,155.50 plus 28%
— $6,283
$9,398
— $16,519 . . . . $2,027.70 plus 33%
— $9,398
$16,519 . . . . . . . . . . . . . . . . . . $4,377.63 plus 35%
— $16,519
TABLE 4—MONTHLY Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $179 . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$179
— $904 . . . . $0.00 plus 10%
— $179
$904
— $3,125 . . . . $72.50 plus 15%
— $904
$3,125
— $7,317 . . . . $405.65 plus 25%
— $3,125
$7,317
— $15,067 . . . . $1,453.65 plus 28%
— $7,317
$15,067
— $32,542 . . . . $3,623.65 plus 33%
— $15,067
$32,542 . . . . . . . . . . . . . . . . . $9,390.40 plus 35%
— $32,542
Page 36
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
The amount of income tax
is:
to withhold is:
Not over $675 . . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$675
— $2,125 . . . . $0.00 plus 10%
— $675
$2,125
— $6,567 . . . . $145.00 plus 15%
— $2,125
$6,567
— $12,567 . . . . $811.30 plus 25%
— $6,567
$12,567
— $18,796 . . . . $2,311.30 plus 28%
— $12,567
$18,796
— $33,038 . . . . $4,055.42 plus 33%
— $18,796
$33,038 . . . . . . . . . . . . . . . . . . $8,755.28 plus 35%
— $33,038
Publication 15 (2012)
Percentage Method Tables for Income Tax Withholding (continued)
(For Wages Paid in 2012)
TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $538 . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$538
— $2,713 . . . $0.00 plus 10%
— $538
$2,713
— $9,375 . . . $217.50 plus 15%
— $2,713
$9,375
— $21,950 . . . $1,216.80 plus 25%
— $9,375
$21,950
— $45,200 . . . $4,360.55 plus 28%
— $21,950
$45,200
— $97,625 . . . $10,870.55 plus 33%
— $45,200
$97,625 . . . . . . . . . . . . . . . . . $28,170.80 plus 35%
— $97,625
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
is:
Not over $2,025 . . . . . . . . . . . . . .
Over —
But not over —
$2,025
— $6,375 . . .
$6,375
— $19,700 . . .
$19,700
— $37,700 . . .
$37,700
— $56,388 . . .
$56,388
— $99,113 . . .
$99,113 . . . . . . . . . . . . . . . . .
The amount of income tax
to withhold is:
$0
of excess over —
$0.00 plus 10%
— $2,025
$435.00 plus 15%
— $6,375
$2,433.75 plus 25%
— $19,700
$6,933.75 plus 28%
— $37,700
$12,166.39 plus 33%
— $56,388
$26,265.64 plus 35%
— $99,113
TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $1,075 . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$1,075
— $5,425 . . . $0.00 plus 10%
— $1,075
$5,425
— $18,750 . . . $435.00 plus 15%
— $5,425
$18,750
— $43,900 . . . $2,433.75 plus 25%
— $18,750
$43,900
— $90,400 . . . $8,721.25 plus 28%
— $43,900
$90,400
— $195,250 . . . $21,741.25 plus 33%
— $90,400
$195,250 . . . . . . . . . . . . . . . . . $56,341.75 plus 35%
— $195,250
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
is:
Not over $4,050 . . . . . . . . . . . . . .
Over —
But not over —
$4,050
— $12,750 . . .
$12,750
— $39,400 . . .
$39,400
— $75,400 . . .
$75,400
— $112,775 . . .
$112,775
— $198,225 . . .
$198,225 . . . . . . . . . . . . . . . . .
The amount of income tax
to withhold is:
$0
of excess over —
$0.00 plus 10%
— $4,050
$870.00 plus 15%
— $12,750
$4,867.50 plus 25%
— $39,400
$13,867.50 plus 28%
— $75,400
$24,332.50 plus 33%
— $112,775
$52,531.00 plus 35%
— $198,225
TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
is:
to withhold is:
Not over $2,150 . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$2,150
— $10,850 . . . $0.00 plus 10%
— $2,150
$10,850
— $37,500 . . . $870.00 plus 15%
— $10,850
$37,500
— $87,800 . . . $4,867.50 plus 25%
— $37,500
$87,800
— $180,800 . . . $17,442.50 plus 28%
— $87,800
$180,800
— $390,500 . . . $43,482.50 plus 33%
— $180,800
$390,500 . . . . . . . . . . . . . . . . . $112,683.50 plus 35%
— $390,500
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
is:
Not over $8,100 . . . . . . . . . . . . . .
Over —
But not over —
$8,100
— $25,500 . . .
$25,500
— $78,800 . . .
$78,800
— $150,800 . . .
$150,800
— $225,550 . . .
$225,550
— $396,450 . . .
$396,450 . . . . . . . . . . . . . . . . .
The amount of income tax
to withhold is:
$0
of excess over —
$0.00 plus 10%
— $8,100
$1,740.00 plus 15%
— $25,500
$9,735.00 plus 25%
— $78,800
$27,735.00 plus 28%
— $150,800
$48,665.00 plus 33%
— $225,550
$105,062.00 plus 35%
— $396,450
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household) —
If the amount of wages (after
subtracting withholding allowances)
divided by the number of days in the The amount of income tax
payroll period is:
to withhold per day is:
Not over $8.30 . . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
$8.30
— $41.70 . . . $0.00 plus 10%
— $8.30
$41.70
— $144.20 . . . $3.34 plus 15%
— $41.70
$144.20
— $337.70 . . . $18.72 plus 25%
— $144.20
$337.70
— $695.40 . . . $67.10 plus 28%
— $337.70
$695.40
— $1,501.90 . . . $167.26 plus 33%
— $695.40
$1,501.90 . . . . . . . . . . . . . . . . . $433.41 plus 35%
— $1,501.90
Publication 15 (2012)
(b) MARRIED person —
If the amount of wages (after
subtracting withholding allowances)
divided by the number of days in the
payroll period is:
Not over $31.20 . . . . . . . . . . . . . .
Over —
But not over —
$31.20
— $98.10 . . .
$98.10
— $303.10 . . .
$303.10
— $580.00 . . .
$580.00
— $867.50 . . .
$867.50
— $1,524.80 . . .
$1,524.80 . . . . . . . . . . . . . . . . .
The amount of income tax
to withhold per day is:
$0
of excess over —
$0.00 plus 10%
— $31.20
$6.69 plus 15%
— $98.10
$37.44 plus 25%
— $303.10
$106.67 plus 28%
— $580.00
$187.17 plus 33%
— $867.50
$404.08 plus 35%
— $1,524.80
Page 37
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
$55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
Page 38
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
10
11
12
13
14
15
16
17
19
20
22
23
25
26
28
29
31
32
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
19
20
22
23
25
26
28
29
31
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$76
78
79
81
82
84
85
87
88
90
91
93
95
97
100
102
105
107
110
112
115
117
120
122
125
127
130
132
135
137
140
142
145
147
150
152
155
157
160
162
165
167
170
172
175
177
180
182
185
187
190
192
195
197
200
202
205
207
210
212
215
217
220
222
225
$1,250 and over
Publication 15 (2012)
$65
67
68
70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
94
96
99
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
201
204
206
$54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
96
98
101
103
106
108
111
113
116
118
121
123
126
128
131
133
136
138
141
143
146
148
151
153
156
158
161
163
166
168
171
173
176
178
181
183
186
188
$43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
76
78
79
81
82
84
85
87
88
90
91
93
95
97
100
102
105
107
110
112
115
117
120
122
125
127
130
132
135
137
140
142
145
147
150
152
155
157
160
162
165
167
170
$32
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
94
96
99
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
151
$21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
96
98
101
103
106
108
111
113
116
118
121
123
126
128
131
133
$13
14
15
16
17
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
76
78
79
81
82
84
85
87
88
90
91
93
95
97
100
102
105
107
110
112
115
$5
6
7
8
9
10
11
12
13
14
15
16
17
19
20
22
23
25
26
28
29
31
32
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
94
97
$0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
$0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
Use Table 1(a) for a SINGLE person on page 36. Also see the instructions on page 35.
Page 39
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
$160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
Page 40
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
1
1
2
2
3
3
4
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
76
78
79
$0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
36
37
39
40
42
43
45
46
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
$810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
1,400
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$81
82
84
85
87
88
90
91
93
94
96
97
99
100
102
103
105
106
108
109
111
112
114
115
117
118
120
121
123
124
126
127
129
130
132
133
135
136
138
139
141
142
144
145
147
148
150
151
153
154
156
157
159
160
162
163
165
166
168
169
$1,400 and over
Publication 15 (2012)
$70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
94
95
97
98
100
101
103
104
106
107
109
110
112
113
115
116
118
119
121
122
124
125
127
128
130
131
133
134
136
137
139
140
142
143
145
146
148
149
151
152
154
155
157
158
$59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119
120
122
123
125
126
128
129
131
132
134
135
137
138
140
141
143
144
146
147
$48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
76
78
79
81
82
84
85
87
88
90
91
93
94
96
97
99
100
102
103
105
106
108
109
111
112
114
115
117
118
120
121
123
124
126
127
129
130
132
133
135
136
$37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
94
95
97
98
100
101
103
104
106
107
109
110
112
113
115
116
118
119
121
122
124
125
$28
29
30
31
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
$21
22
23
24
25
26
27
28
29
30
31
32
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75
76
78
79
81
82
84
85
87
88
90
91
93
94
96
97
99
100
102
103
$14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
83
85
86
88
89
91
92
$6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
$0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
$0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
Use Table 1(b) for a MARRIED person on page 36. Also see the instructions on page 35.
Page 41
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
$105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
Page 42
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
38
39
41
42
44
45
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
32
34
37
40
43
46
49
52
55
58
61
64
67
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
14
16
18
20
22
24
26
28
30
32
34
37
40
43
46
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
189
194
199
204
209
214
219
224
229
234
239
244
249
254
259
264
269
274
279
284
289
294
299
304
309
314
319
324
329
334
339
344
349
$2,100 and over
Publication 15 (2012)
$70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
188
193
198
203
208
213
218
223
228
233
238
243
248
253
258
263
268
273
278
283
288
293
298
303
308
313
$49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266
271
276
$29
31
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
190
195
200
205
210
215
220
225
230
235
240
$14
16
18
20
22
24
26
28
30
32
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
193
198
203
$0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
$0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
38
41
44
47
50
53
56
59
62
65
Use Table 2(a) for a SINGLE person on page 36. Also see the instructions on page 35.
Page 43
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
$320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
Page 44
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
72
75
78
81
84
87
90
93
96
99
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
69
72
75
78
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
$1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
0
1
2
$146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
254
257
260
263
266
269
272
275
278
281
284
287
290
293
296
299
302
305
308
311
314
317
320
323
$124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
205
208
211
214
217
220
223
226
229
232
235
238
241
244
247
250
253
256
259
262
265
268
271
274
277
280
283
286
289
292
295
298
301
$102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$2,700 and over
Publication 15 (2012)
$81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
$61
63
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
$47
49
51
53
55
57
59
61
63
65
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
205
208
211
214
$32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
$18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
$3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
$0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
71
74
77
80
83
86
89
92
95
98
101
104
Use Table 2(b) for a MARRIED person on page 36. Also see the instructions on page 35.
Page 45
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
$115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
Page 46
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
40
41
43
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
28
30
32
34
36
39
42
45
48
51
54
57
60
63
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
12
14
16
18
20
22
24
26
28
30
32
34
36
39
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
205
210
215
220
225
230
235
240
245
250
255
260
265
270
275
280
285
290
295
300
305
310
315
320
325
330
335
340
345
$2,140 and over
Publication 15 (2012)
$66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
205
210
215
220
225
230
235
240
245
250
255
260
265
270
275
280
285
290
295
300
305
$42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
206
211
216
221
226
231
236
241
246
251
256
261
266
$25
27
29
31
33
35
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
206
211
216
221
226
$9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
$0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
$0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
41
44
47
50
53
56
59
62
65
68
71
74
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
41
44
47
50
Use Table 3(a) for a SINGLE person on page 36. Also see the instructions on page 35.
Page 47
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
$340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
Page 48
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
74
77
80
83
86
89
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
$1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
2,740
0
1
$140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
254
257
260
263
266
269
272
275
278
281
284
287
290
293
296
299
302
305
308
311
314
317
320
323
$116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
254
257
260
263
266
269
272
275
278
281
284
287
290
293
296
299
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$2,740 and over
Publication 15 (2012)
$92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
254
257
260
263
266
269
272
275
$70
72
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
$54
56
58
60
62
64
66
68
70
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
$38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
$22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
$6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
$0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
$0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
76
79
82
85
88
91
94
97
100
103
106
109
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
76
79
82
85
Use Table 3(b) for a MARRIED person on page 36. Also see the instructions on page 35.
Page 49
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
$220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
Page 50
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
5
6
7
8
9
10
11
12
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
44
48
52
56
60
64
68
72
78
84
90
96
102
108
114
120
126
132
138
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246
252
258
264
270
276
282
288
294
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
78
84
90
96
102
108
114
120
126
132
138
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
79
85
91
97
103
109
115
121
127
133
139
145
151
157
163
169
175
181
187
193
199
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
79
85
91
97
103
109
115
121
127
133
139
145
151
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
74
80
86
92
98
104
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
$2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
0
1
2
$300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
409
419
429
439
449
459
469
479
489
499
509
519
529
539
549
559
569
579
589
599
609
619
629
639
649
659
669
679
689
699
709
719
729
739
749
759
769
779
789
799
809
819
829
839
849
859
869
879
889
$252
258
264
270
276
282
288
294
300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
$205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
331
337
343
349
355
361
367
373
379
385
391
397
403
411
421
431
441
451
461
471
481
491
501
511
521
531
541
551
561
571
581
591
601
611
621
631
641
651
661
671
681
691
701
711
721
731
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$5,080 and over
Publication 15 (2012)
$157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
331
337
343
349
355
361
367
373
379
385
391
397
403
412
422
432
442
452
462
472
482
492
502
512
522
532
542
552
562
572
582
592
602
612
622
632
642
652
$110
116
122
128
134
140
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
284
290
296
302
308
314
320
326
332
338
344
350
356
362
368
374
380
386
392
398
404
413
423
433
443
453
463
473
483
493
503
513
523
533
543
553
563
573
$66
70
74
80
86
92
98
104
110
116
122
128
134
140
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
284
290
296
302
308
314
320
326
332
338
344
350
356
362
368
374
380
386
392
398
404
414
424
434
444
454
464
474
484
494
$34
38
42
46
50
54
58
62
66
70
75
81
87
93
99
105
111
117
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309
315
321
327
333
339
345
351
357
363
369
375
381
387
393
399
405
414
$2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
75
81
87
93
99
105
111
117
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309
315
321
327
333
339
345
351
357
363
$0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
76
82
88
94
100
106
112
118
124
130
136
142
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268
274
280
286
292
298
304
310
316
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
76
82
88
94
100
106
112
118
124
130
136
142
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
77
83
89
95
101
107
113
119
125
131
137
143
149
155
161
167
173
179
185
191
197
203
209
215
221
Use Table 4(a) for a SINGLE person on page 36. Also see the instructions on page 35.
Page 51
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
$680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
Page 52
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
87
91
95
99
103
107
111
115
119
123
127
131
135
139
143
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309
315
321
327
333
$0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
87
91
95
99
103
107
111
115
119
123
127
131
135
139
143
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268
274
280
286
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
87
91
95
99
103
107
111
115
119
123
127
131
135
139
143
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
116
120
124
128
132
136
140
144
149
155
161
167
173
179
185
191
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
116
120
124
128
132
136
140
144
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
77
81
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Publication 15 (2012)
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840
$3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840
5,880
0
1
2
$339
345
351
357
363
369
375
381
387
393
399
405
411
417
423
429
435
441
447
453
459
465
471
477
483
489
495
501
507
513
519
525
531
537
543
549
555
561
567
573
579
585
591
597
603
609
615
621
627
633
639
645
651
657
663
669
675
681
687
693
699
705
$292
298
304
310
316
322
328
334
340
346
352
358
364
370
376
382
388
394
400
406
412
418
424
430
436
442
448
454
460
466
472
478
484
490
496
502
508
514
520
526
532
538
544
550
556
562
568
574
580
586
592
598
604
610
616
622
628
634
640
646
652
658
$244
250
256
262
268
274
280
286
292
298
304
310
316
322
328
334
340
346
352
358
364
370
376
382
388
394
400
406
412
418
424
430
436
442
448
454
460
466
472
478
484
490
496
502
508
514
520
526
532
538
544
550
556
562
568
574
580
586
592
598
604
610
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$5,880 and over
Publication 15 (2012)
$197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
323
329
335
341
347
353
359
365
371
377
383
389
395
401
407
413
419
425
431
437
443
449
455
461
467
473
479
485
491
497
503
509
515
521
527
533
539
545
551
557
563
$149
155
161
167
173
179
185
191
197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
323
329
335
341
347
353
359
365
371
377
383
389
395
401
407
413
419
425
431
437
443
449
455
461
467
473
479
485
491
497
503
509
515
$116
120
124
128
132
136
140
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246
252
258
264
270
276
282
288
294
300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
408
414
420
426
432
438
444
450
456
462
468
$85
89
93
97
101
105
109
113
117
121
125
129
133
137
141
145
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246
252
258
264
270
276
282
288
294
300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
408
414
420
$53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
125
129
133
137
141
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
331
337
343
349
355
361
367
373
$21
25
29
33
37
41
45
49
53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
125
129
133
137
141
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
$0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
122
126
130
134
138
142
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
$0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
122
126
130
134
138
142
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
Use Table 4(b) for a MARRIED person on page 36. Also see the instructions on page 35.
Page 53
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
$12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
Page 54
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
1
1
1
1
2
2
2
3
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
18
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32
33
33
34
35
36
36
37
$0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32
33
33
$0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
11
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
20
21
22
22
23
24
25
25
26
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
5
5
6
6
7
7
7
8
8
9
9
10
10
11
11
11
12
12
13
13
14
14
15
15
16
16
16
17
17
18
18
19
19
20
21
22
22
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
5
5
6
6
7
7
8
8
8
9
9
10
10
11
11
12
12
12
13
13
14
14
15
15
16
16
17
17
17
18
18
19
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
4
4
4
5
5
6
6
7
7
8
8
8
9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
4
4
4
5
5
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
13
14
14
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
5
5
6
6
6
7
7
8
Publication 15 (2012)
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$38
39
39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
51
51
52
53
54
54
55
56
57
57
58
59
60
60
61
62
63
63
64
65
66
66
67
68
69
69
70
70
71
71
72
72
73
73
74
74
75
76
76
77
77
78
78
79
79
80
81
81
82
$391 and over
Publication 15 (2012)
$34
35
36
36
37
38
39
39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
51
51
52
53
54
54
55
56
57
57
58
59
60
60
61
62
63
63
64
65
65
66
66
67
67
68
68
69
69
70
70
71
71
72
73
73
74
74
75
75
76
77
77
78
$30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
51
51
52
53
54
54
55
56
57
57
58
59
60
60
61
61
62
62
63
63
64
64
65
65
66
66
67
67
68
69
69
70
70
71
71
72
72
73
74
$27
28
28
29
30
31
31
32
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
52
53
54
55
55
56
57
57
58
58
59
59
60
60
61
61
62
62
63
63
64
64
65
65
66
66
67
67
68
68
69
69
$23
24
25
25
26
27
28
28
29
30
31
31
32
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
52
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
62
63
63
64
64
65
65
66
$20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
44
44
45
46
47
47
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
$17
17
18
18
19
20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
44
44
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
$15
15
16
16
17
17
18
18
18
19
20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
$13
13
14
14
14
15
15
16
16
17
17
18
18
18
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32
33
33
34
35
36
36
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
$10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32
33
33
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
$8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
20
21
22
22
23
24
25
25
26
27
28
28
29
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
Use Table 8(a) for a SINGLE person on page 37. Also see the instructions on page 35.
Page 55
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$ 0
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
$36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
Page 56
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
8
8
8
9
9
10
10
11
11
12
12
12
13
13
14
14
15
15
16
16
17
17
17
18
18
19
19
20
20
21
21
21
22
22
23
23
24
24
25
25
26
26
26
27
27
28
28
$0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
8
8
8
9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
17
18
18
19
19
20
20
21
21
22
22
22
23
23
24
24
25
25
26
26
$0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
18
18
18
19
19
20
20
21
21
22
22
22
23
23
24
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
18
19
19
20
20
21
21
22
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
19
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
4
4
5
5
5
6
6
6
7
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
4
4
5
5
5
6
6
6
7
7
7
8
8
9
9
10
10
11
11
11
12
12
13
13
14
14
15
15
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
7
8
8
9
9
10
10
11
11
12
12
12
13
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
8
8
8
9
9
10
10
11
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
8
8
8
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
6
Publication 15 (2012)
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the number of withholding allowances claimed is —
And the wages
are –
At least
But less
than
$243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
$246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
401
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is —
$29
29
30
30
30
31
31
32
32
33
33
34
34
35
35
35
36
36
37
37
38
39
39
40
41
42
42
43
44
45
45
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
$401 and over
Publication 15 (2012)
$26
27
27
28
28
29
29
30
30
31
31
31
32
32
33
33
34
34
35
35
35
36
36
37
37
38
39
39
40
41
42
42
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
$24
25
25
26
26
27
27
27
28
28
29
29
30
30
31
31
31
32
32
33
33
34
34
35
35
36
36
36
37
37
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
$22
23
23
23
24
24
25
25
26
26
27
27
27
28
28
29
29
30
30
31
31
32
32
32
33
33
34
34
35
35
36
36
36
37
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
$20
20
21
21
22
22
23
23
23
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
31
32
32
32
33
33
34
34
35
35
35
35
36
36
36
37
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
$18
18
19
19
19
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
31
32
32
32
33
33
33
34
34
34
34
35
35
35
36
36
36
37
37
37
37
38
38
39
39
40
40
41
41
42
42
43
43
$16
16
16
17
17
18
18
19
19
20
20
20
21
21
22
22
23
23
24
24
25
25
25
26
26
27
27
28
28
29
29
29
30
30
30
31
31
31
32
32
32
33
33
33
33
34
34
34
35
35
35
36
36
36
36
37
37
37
38
38
39
39
40
$13
14
14
15
15
16
16
16
17
17
18
18
19
19
20
20
21
21
21
22
22
23
23
24
24
25
25
25
26
26
27
27
28
28
28
29
29
29
29
30
30
30
31
31
31
32
32
32
32
33
33
33
34
34
34
35
35
35
35
36
36
36
37
$11
12
12
12
13
13
14
14
15
15
16
16
17
17
17
18
18
19
19
20
20
21
21
21
22
22
23
23
24
24
25
25
25
26
26
26
27
27
27
28
28
28
28
29
29
29
30
30
30
31
31
31
31
32
32
32
33
33
33
34
34
34
34
$9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
17
18
18
19
19
20
20
21
21
22
22
22
23
23
24
24
24
24
25
25
25
26
26
26
27
27
27
27
28
28
28
29
29
29
30
30
30
30
31
31
31
32
32
32
$7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
18
18
18
19
19
20
20
21
21
21
22
22
22
23
23
23
23
24
24
24
25
25
25
26
26
26
26
27
27
27
28
28
28
29
29
29
29
30
30
Use Table 8(b) for a MARRIED person on page 37. Also see the instructions on page 35.
Page 57
Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
H
Accuracy of deposits rule . . . . . . . . . . . . 23
Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Aliens, nonresident . . . . . . . . . . . . . . . . 17, 19
Allocated tips . . . . . . . . . . . . . . . . . . . . . . . . . 15
Archer MSAs . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Health insurance plans . . . . . . . . . . . . . . . 13
Health Savings Accounts (HSAs) . . . . . 13
Hiring new employees . . . . . . . . . . . . . . . . . . 3
Household employees . . . . . . . . . . . . . . . . 25
Husband-wife business . . . . . . . . . . . . . . . . . 9
Social security number, employee . . . . 11
Standard mileage rate . . . . . . . . . . . . . . . . 12
Statutory employees . . . . . . . . . . . . . . . . . . . . 9
Statutory nonemployees . . . . . . . . . . . . . . . . 9
Successor employer . . . . . . . . . . . . . . . 19, 29
Supplemental wages . . . . . . . . . . . . . . . . . . 15
B
I
T
Backup withholding . . . . . . . . . . . . . . . . . . . . 4
Business expenses, employee . . . . . . . . 12
Income tax withholding . . . . . . . . . . . . 16, 35
Information returns . . . . . . . . . . . . . . . . . . . . . 4
International social security
agreements . . . . . . . . . . . . . . . . . . . . . . . . . 19
C
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Certain foreign persons treated as
American employers . . . . . . . . . . . . . . . . 20
Change of address . . . . . . . . . . . . . . . . . . . . . . 5
COBRA premium assistance credit . . . . . 8
Correcting employment taxes . . . . . . . . 27
Correcting errors, (prior period
adjustments) Form 941 . . . . . . . . . . . . . 27
D
Delivery services, private . . . . . . . . . . . . . . . 5
Depositing taxes:
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Differential wage payments . . . . . . . . . . . 13
E
E-file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Election worker . . . . . . . . . . . . . . . . . . . . . . . . . 7
Electronic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Electronic deposit requirement . . . . . . . 23
Electronic Federal Tax Payment System
(EFTPS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Electronic filing . . . . . . . . . . . . . . . . . . . . . 2, 25
Eligibility for employment . . . . . . . . . . . . . . 3
Employees defined . . . . . . . . . . . . . . . . . . . . . 9
Employer identification number
(EIN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Employer responsibilities . . . . . . . . . . . . . . . 4
F
Family employees . . . . . . . . . . . . . . . . . . . .
Final return . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . .
FUTA tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
25
24
13
28
G
Government employers . . . . . . . . . . . . . . . . . 7
Page 58
L
Long-term care insurance . . . . . . . . . . . . 13
Lookback period . . . . . . . . . . . . . . . . . . . . . . 20
M
Meals and lodging . . . . . . . . . . . . . . . . . . . .
Medical care . . . . . . . . . . . . . . . . . . . . . . . . . .
Medical savings accounts . . . . . . . . . . . .
Medicare tax . . . . . . . . . . . . . . . . . . . . . . . . . .
Mileage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Monthly deposit schedule . . . . . . . . . . . .
Moving expenses . . . . . . . . . . . . . . . . . . . . .
U
13
13
13
19
12
21
13
Unemployment tax, federal . . . . . . . . . . . 28
Unresolved tax issues (Contacting Your
Taxpayer Advocate) . . . . . . . . . . . . . . . . . . 6
V
Vacation pay . . . . . . . . . . . . . . . . . . . . . . . . . . 16
W
N
New employees . . . . . . . . . . . . . . . . . . . . . . . . . 3
Noncash wages . . . . . . . . . . . . . . . . . . . . . . . 12
Nonemployee compensation . . . . . . . . . . . 4
P
Part-time workers . . . . . . . . . . . . . . . . . . . . . 20
Payroll period . . . . . . . . . . . . . . . . . . . . . . . . . 16
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 23, 25
Private delivery services . . . . . . . . . . . . . . . . 5
R
Reconciling Forms W-2 and Forms 941 or
944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . 4
Reimbursements . . . . . . . . . . . . . . . . . . . . . . 12
Repayments, wages . . . . . . . . . . . . . . . . . . 28
Wage repayments . . . . . . . . . . . . . . . . . . . . . 28
Wages defined . . . . . . . . . . . . . . . . . . . . . . . . 11
Wages not paid in money . . . . . . . . . . . . . 12
Withholding:
Backup . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . 14
Income tax . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Nonresident aliens . . . . . . . . . . . . . . . . . . . 19
Pensions and annuities . . . . . . . . . . . . . . . . 4
Percentage method . . . . . . . . . . . . . . . . . . 35
Social security and Medicare
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Table instructions . . . . . . . . . . . . . . . . . . . . 35
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Wage bracket method . . . . . . . . . . . . . . . . 35
Z
S
Seasonal employers . . . . . . . . . . . . . . . . . .
Semiweekly deposit schedule . . . . . . . .
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social security and Medicare
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone help . . . . . . . . . . . . . . . . . . . . . . . . . 5
Third-party sick pay tax
adjustment . . . . . . . . . . . . . . . . . . . . . . . . . 27
Tip Rate Determination
Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Tip Rate Determination and Education
Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 16
Trust fund recovery penalty . . . . . . . . . . 24
24
21
14
Zero wage return . . . . . . . . . . . . . . . . . . . . . . . . 4

19
Publication 15 (2012)
Quick and Easy Access to IRS Tax Help and Tax Products
Internet
Mail
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a week to:
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Publication 15 (2012)
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Page 59
Department of the Treasury
Internal Revenue Service
Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 21453T
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Employer’s
Supplemental
Tax Guide
1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . .
4
2. Employee or Independent Contractor? . . . . . . .
7
3. Employees of Exempt Organizations . . . . . . . . .
9
Publication 15-A
(Supplement to
Publication 15
(Circular E),
Employer’s Tax Guide)
For use in
2012
4. Religious Exemptions and Special Rules
for Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
5. Wages and Other Compensation . . . . . . . . . . . . 11
6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . . 14
7. Special Rules for Paying Taxes . . . . . . . . . . . . . 20
8. Pensions and Annuities . . . . . . . . . . . . . . . . . . . 22
9. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . .
Formula Tables for Percentage Method
Withholding (for Automated Payroll
Systems) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wage Bracket Percentage Method Tables
(for Automated Payroll Systems) . . . . . . . . .
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . .
23
25
30
47
10. Tables for Withholding on Distributions
of Indian Gaming Profits to Tribal Members . . 68
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 71
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 15-A, at
www.irs.gov/pub15a. Information about any future developments affecting Publication 15-A (such as legislation
enacted after we release it) will be posted on that page.
Get forms and other information
faster and easier by:
Internet IRS.gov
Jan 31, 2012
Social security and Medicare tax for 2012. The employee tax rate for social security is 4.2% on wages paid
and tips received before March 1, 2012. The employee tax
rate for social security increases to 6.2% on wages paid
and tips received after February 29, 2012. The employer
tax rate for social security remains unchanged at 6.2%.
The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit
for Medicare tax.
Employers should implement the 4.2% employee social
security tax rate as soon as possible, but not later than
January 31, 2012. After implementing the 4.2% rate, employers should make an offsetting adjustment in a subsequent pay period to correct any overwithholding of social
security tax as soon as possible, but not later than March
31, 2012.
Social security and Medicare taxes apply to the wages
of household workers you pay $1,800 or more in cash or an
equivalent form of compensation. Social security and
Medicare taxes apply to election workers who are paid
$1,500 or more in cash or an equivalent form of compensation.
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. Check for updates at www.irs.gov/pub15a.
!
VOW to Hire Heroes Act of 2011. On November 21,
2011, the President signed into law the VOW to Hire
Heroes Act of 2011. This new law provides an expanded
work opportunity tax credit to businesses that hire eligible
unemployed veterans and, for the first time, also makes
part of the credit available to tax-exempt organizations.
Businesses claim the credit as part of the general business
credit and tax-exempt organizations claim it against their
payroll tax liability. The credit is available for eligible unemployed veterans who begin work on or after November 22,
2011, and before January 1, 2013. More information about
the credit against a tax-exempt organization’s payroll tax
liability will be available early in 2012 at
www.irs.gov/form5884c.
FUTA tax rate. The FUTA tax rate is 6.0% for 2012.
Expiration of Attributed Tip Income Program (ATIP).
The Attributed Tip Income Program (ATIP) is scheduled to
expire on December 31, 2011.
Withholding allowance. The 2012 amount for one withholding allowance on an annual basis is $3,800.
Change of address. Beginning in 2012, employers must
use new Form 8822-B, Change of Address—Business, for
any address change.
Reminders
COBRA premium assistance credit. The credit for COBRA premium assistance payments applies to premiums
paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid
for up to 15 months. For more information, see COBRA
premium assistance credit in Publication 15 (Circular E),
Employer’s Tax Guide.
Federal tax deposits must be made by electronic funds
transfer. You must use electronic funds transfer to make
Page 2
all federal tax deposits. Generally, electronic fund transfers
are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can
arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on
your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of
Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may
have a fee.
For more information on making federal tax deposits,
see How To Deposit in Publication 15 (Circular E). To get
more information about EFTPS or to enroll in EFTPS, visit
www.eftps.gov or call 1-800-555-4477. Additional information about EFTPS is also available in Publication 966, The
Secure Way to Pay Your Federal Taxes.
Aggregate Form 941 filers. Agents must complete
Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941,
Employer’s QUARTERLY Federal Tax Return. Aggregate
Forms 941 can only be filed by agents approved by the IRS
under section 3504 of the Internal Revenue Code. To
request approval to act as an agent for an employer, the
agent files Form 2678, Employer/Payer Appointment of
Agent, with the IRS.
Aggregate Form 940 filers. Agents must complete
Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940,
Employer’s Annual Federal Unemployment (FUTA) Tax
Return. Aggregate Forms 940 may only be filed by agents
acting on behalf of home care service recipients who
receive home care services through a program administered by a federal, state, or local government. To request
approval to act as an agent on behalf of home care service
recipients, the agent files Form 2678 with the IRS.
Employers can choose to file Form 941 instead of
Form 944. If you previously were notified to file Form 944,
Employer’s ANNUAL Federal Tax Return, but want to file
quarterly Forms 941 to report your social security, Medicare and withheld federal income taxes, you must first
contact the IRS to request to file Forms 941, rather than
Form 944. See Rev. Proc. 2009-51, 2009-45 I.R.B 625, for
the procedures for employers who previously were notified
to file Form 944 to request to file Forms 941 instead. In
addition, Rev. Proc. 2009-51 provides the procedures for
employers to request to file Form 944. Rev. Proc. 2009-51
is available at www.irs.gov/irb/2009-45_IRB/ar12.html.
Also see the Instructions for Form 944.
Additional employment tax information. Visit the IRS
website at www.irs.gov/businesses and click on the
Employment Taxes link.
Telephone help. You can call the IRS Business and Specialty Tax Line with your employment tax questions at
1-800-829-4933.
Publication 15-A (2012)
Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. You can call
1-800-829-4059 with your tax question or to order forms
and publications. You may also use this number for problem resolution assistance.
Spend less time and worry on taxes and more time
running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Form W-2, Wage and
Tax Statement, electronically. Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and
you must notify the employee of all hardware and software
requirements to receive the form. You may not send a
Form W-2 electronically to any employee who does not
consent or who has revoked consent previously provided.
To furnish Forms W-2 electronically, you must meet the
following disclosure requirements and provide a clear
and conspicuous statement of each requirement to your
employees.
• For EFTPS, visit www.eftps.gov or call EFTPS Cus-
• The employee must be informed that he or she will
receive a paper Form W-2 if consent is not given to
receive it electronically.
• The employee must be informed of the scope and
duration of the consent.
• The employee must be informed of any procedure
for obtaining a paper copy of his or her Form W-2
and whether or not the request for a paper statement
is treated as a withdrawal of his or her consent to
receiving his or her Form W-2 electronically.
• The employee must be notified about how to withdraw a consent and the effective date and manner
by which the employer will confirm the withdrawn
consent. The employee must also be notified that
the withdrawn consent does not apply to the previously issued Forms W-2.
• The employee must be informed about any conditions under which electronic Forms W-2 will no
longer be furnished (for example, termination of employment).
• The employee must be informed of any procedures
for updating his or her contact information that enables the employer to provide electronic Forms W-2.
• The employer must notify the employee of any
changes to the employer’s contact information.
You must furnish electronic Forms W-2 by the same due
date as the paper Forms W-2. For more information on
furnishing Form W-2 to employees electronically, see Regulations section 31.6051-1(j).
Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing and
paying their federal taxes electronically. Whether you rely
on a tax professional or handle your own taxes, the IRS
offers you convenient programs to make filing and payment easier.
Publication 15-A (2012)
• For e-file, visit www.irs.gov/efile for additional information.
tomer Service at 1-800-555-4477.
Electronic submission of Forms W-4, W-4P, W-4S and
W-4V. You may set up a system to electronically receive
any or all of the following forms (and their Spanish versions, if available) from an employee or payee.
• Form W-4, Employee’s Withholding Allowance Certificate.
• Form W-4P, Withholding Certificate for Pension or
Annuity Payments.
• Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
• Form W-4V, Voluntary Withholding Request.
For each form that you establish an electronic submission system for, you must meet each of the following five
requirements.
1. The electronic system must ensure that the information received by the payer is the information sent by
the payee. The system must document all occasions
of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it
reasonably certain that the person accessing the
system and submitting the form is the person identified on the form.
2. The electronic system must provide exactly the same
information as the paper form.
3. The electronic submission must be signed with an
electronic signature by the payee whose name is on
the form. The electronic signature must be the final
entry in the submission.
4. Upon request, you must furnish a hard copy of any
completed electronic form to the IRS and a statement that, to the best of the payer’s knowledge, the
electronic form was submitted by the named payee.
The hard copy of the electronic form must provide
exactly the same information as, but need not be a
facsimile of, the paper form. For Form W-4, the signature must be under penalty of perjury, and must
contain the same language that appears on the paper version of the form. The electronic system must
inform the employee that he or she must make a
declaration contained in the perjury statement and
that the declaration is made by signing the Form
W-4.
5. You must also meet all recordkeeping requirements
that apply to the paper forms.
Page 3
For more information, see:
• Regulations sections 31.3402(f)(5)-1(c) (for Form
W-4), and
• Announcement 99-6 (for Forms W-4P, W-4S, and
W-4V). You can find Announcement 99-6 on page
24 of Internal Revenue Bulletin 1999-4 at
www.irs.gov/pub/irs-irbs/irb99-04.pdf.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Introduction
This publication supplements Publication 15 (Circular E). It
contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains tables
for withholding on distributions of Indian gaming profits to
tribal members. Publication 15-B, Employer’s Tax Guide to
Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation.
Ordering publications and forms. See Quick and Easy
Access to IRS Tax Help and Tax Products, located at the
end of this publication, for information on how to obtain
forms and publications.
Useful Items
You may want to see:
Publication
 15-B Employer’s Tax Guide to Fringe Benefits
 505
Tax Withholding and Estimated Tax
 515
Withholding of Tax on Nonresident Aliens and
Foreign Entities
 583
Starting a Business and Keeping Records
 1635 Understanding Your EIN
Comments and suggestions. We welcome your comments about this publication and your suggestions for
future editions.
You can write to us at the following address:
Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Page 4
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
You can email us at taxforms@irs.gov. Please put “Publication 15-A” on the subject line. Although we cannot
respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise
our tax products.
1. Who Are Employees?
Before you can know how to treat payments that you make
to workers for services, you must first know the business
relationship that exists between you and the person performing the services. The person performing the services
may be:
•
•
•
•
An independent contractor,
A common-law employee,
A statutory employee, or
A statutory nonemployee.
This discussion explains these four categories. A later
discussion, Employee or Independent Contractor in section 2, points out the differences between an independent
contractor and an employee and gives examples from
various types of occupations.
If an individual who works for you is not an employee
under the common-law rules (see section 2), you generally
do not have to withhold federal income tax from that individual’s pay. However, in some cases you may be required
to withhold under the backup withholding requirements on
these payments. See Publication 15 (Circular E) for information on backup withholding.
Independent Contractors
People such as doctors, veterinarians, and auctioneers
who follow an independent trade, business, or profession
in which they offer their services to the public, are generally
not employees. However, whether such people are employees or independent contractors depends on the facts
in each case. The general rule is that an individual is an
independent contractor if you, the person for whom the
services are performed, have the right to control or direct
only the result of the work and not the means and methods
of accomplishing the result.
Common-Law Employees
Under common-law rules, anyone who performs services
for you is your employee if you have the right to control
what will be done and how it will be done. This is so even
when you give the employee freedom of action. What
matters is that you have the right to control the details of
how the services are performed. For a discussion of facts
that indicate whether an individual providing services is an
independent contractor or employee, see section 2.
Publication 15-A (2012)
If you have an employer-employee relationship, it
makes no difference how it is labeled. The substance of
the relationship, not the label, governs the worker’s status.
It does not matter whether the individual is employed full
time or part time.
For employment tax purposes, no distinction is made
between classes of employees. Superintendents, managers, and other supervisory personnel are all employees. An
officer of a corporation is generally an employee; however, an officer who performs no services or only minor
services, and neither receives nor is entitled to receive any
pay, is not considered an employee. A director of a
corporation is not an employee with respect to services
performed as a director.
You generally have to withhold and pay income, social
security, and Medicare taxes on wages that you pay to
common-law employees. However, the wages of certain
employees may be exempt from one or more of these
taxes. See Employees of Exempt Organizations (section
3) and Religious Exemptions and Special Rules for Ministers (section 4).
Leased employees. Under certain circumstances, a firm
furnishing workers to other firms is the employer of those
workers for employment tax purposes. For example, a
temporary staffing service may provide the services of
secretaries, nurses, and other similarly trained workers to
its clients on a temporary basis.
The staffing service enters into contracts with the clients
under which the clients specify the services to be provided
and a fee is paid to the staffing service for each individual
furnished. The staffing service has the right to control and
direct the worker’s services for the client, including the right
to discharge or reassign the worker. The staffing service
hires the workers, controls the payment of their wages,
provides them with unemployment insurance and other
benefits, and is the employer for employment tax purposes. For information on employee leasing as it relates to
pension plan qualification requirements, see Leased employee in Publication 560, Retirement Plans for Small
Business.
Additional information. For more information about the
treatment of special types of employment, the treatment of
special types of payments, and similar subjects, see Publication 15 (Circular E) or Publication 51 (Circular A), Agricultural Employer’s Tax Guide.
Statutory Employees
If workers are independent contractors under the common
law rules, such workers may nevertheless be treated as
employees by statute, (also known as “statutory employees”) for certain employment tax purposes. This would
happen if they fall within any one of the following four
categories and meet the three conditions described next
under Social security and Medicare taxes.
1. A driver who distributes beverages (other than milk)
or meat, vegetable, fruit, or bakery products; or who
picks up and delivers laundry or dry cleaning, if the
driver is your agent or is paid on commission.
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2. A full-time life insurance sales agent whose principal
business activity is selling life insurance or annuity
contracts, or both, primarily for one life insurance
company.
3. An individual who works at home on materials or
goods that you supply and that must be returned to
you or to a person you name, if you also furnish
specifications for the work to be done.
4. A full-time traveling or city salesperson who works on
your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods
sold must be merchandise for resale or supplies for
use in the buyer’s business operation. The work performed for you must be the salesperson’s principal
business activity. See Salesperson in section 2.
Social security and Medicare taxes. Withhold social security and Medicare taxes from the wages of statutory
employees if all three of the following conditions apply.
• The service contract states or implies that substantially all the services are to be performed personally
by them.
• They do not have a substantial investment in the
equipment and property used to perform the services (other than an investment in facilities for transportation, such as a car or truck).
• The services are performed on a continuing basis for
the same payer.
Federal unemployment (FUTA) tax. For FUTA tax, the
unemployment tax paid under the Federal Unemployment
Tax Act, the term “employee” means the same as it does
for social security and Medicare taxes, except that it does
not include statutory employees defined above in categories 2 and 3. Any individual who is a statutory employee
under category 1 or 4, earlier, is also an employee for
FUTA tax purposes and subject to FUTA tax.
Income tax. Do not withhold federal income tax from the
wages of statutory employees.
Reporting payments to statutory employees. Furnish
Form W-2 to a statutory employee, and check “Statutory
employee” in box 13. Show your payments to the employee as “other compensation” in box 1. Also, show social
security wages in box 3, social security tax withheld in box
4, Medicare wages in box 5, and Medicare tax withheld in
box 6. The statutory employee can deduct his or her trade
or business expenses from the payments shown on Form
W-2. He or she reports earnings as a statutory employee
on line 1 of Schedule C (Form 1040), Profit or Loss From
Business, or Schedule C-EZ (Form 1040), Net Profit From
Business. A statutory employee’s business expenses are
deductible on Schedule C (Form 1040) or C-EZ (Form
1040) and are not subject to the reduction by 2% of his or
her adjusted gross income that applies to common-law
employees.
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Statutory Nonemployees
There are three categories of statutory nonemployees:
direct sellers, licensed real estate agents, and certain
companion sitters. Direct sellers and licensed real estate
agents are treated as self-employed for all federal tax
purposes, including income and employment taxes, if:
• Substantially all payments for their services as direct
sellers or real estate agents are directly related to
sales or other output, rather than to the number of
hours worked, and
• Their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes.
Direct sellers. Direct sellers include persons falling within
any of the following three groups.
Misclassification of Employees
Consequences of treating an employee as an independent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for
doing so, you are liable for employment taxes for that
worker (the relief provision, discussed next, will not apply).
See section 2 in Publication 15 (Circular E) for more
information.
Relief provision. If you have a reasonable basis for not
treating a worker as an employee, you may be relieved
from having to pay employment taxes for that worker. To
get this relief, you must file all required federal information
returns on a basis consistent with your treatment of the
worker. You (or your predecessor) must not have treated
any worker holding a substantially similar position as an
employee for any periods beginning after 1977.
3. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery
or distribution).
Technical service specialists. This relief provision
does not apply for a technical services specialist you provide to another business under an arrangement between
you and the other business. A technical service specialist
is an engineer, designer, drafter, computer programmer,
systems analyst, or other similarly skilled worker engaged
in a similar line of work.
This limit on the application of the rule does not affect
the determination of whether such workers are employees
under the common-law rules. The common-law rules control whether the specialist is treated as an employee or an
independent contractor. However, if you directly contract
with a technical service specialist to provide services for
your business and not for another business, you may still
be entitled to the relief provision.
Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their
direct sellers. Such activities include providing motivation
and encouragement; imparting skills, knowledge, or experience; and recruiting.
Test proctors and room supervisors. The consistent
treatment requirement does not apply to services performed after December 31, 2006, by an individual as a test
proctor or room supervisor assisting in the administration
of college entrance or placement examinations if the individual:
1. Persons engaged in selling (or soliciting the sale of)
consumer products in the home or place of business
other than in a permanent retail establishment.
2. Persons engaged in selling (or soliciting the sale of)
consumer products to any buyer on a buy-sell basis,
a deposit-commission basis, or any similar basis prescribed by regulations, for resale in the home or at a
place of business other than in a permanent retail
establishment.
Licensed real estate agents. This category includes individuals engaged in appraisal activities for real estate sales
if they earn income based on sales or other output.
• Is performing the services for a section 501(c) organization exempt from tax under section 501(a) of
the code, and
• Is not otherwise treated as an employee of the organization for employment taxes.
Companion sitters. Companion sitters are individuals
who furnish personal attendance, companionship, or
household care services to children or to individuals who
are elderly or disabled. A person engaged in the trade or
business of putting the sitters in touch with individuals who
wish to employ them (that is, a companion sitting placement service) will not be treated as the employer of the
sitters if that person does not receive or pay the salary or
wages of the sitters and is compensated by the sitters or
the persons who employ them on a fee basis. Companion
sitters who are not employees of a companion sitting
placement service are generally treated as self-employed
for all federal tax purposes.
Page 6
Voluntary Classification Settlement Program (VCSP).
Employers who are currently treating their workers (or a
class or group of workers) as independent contractors or
other nonemployees and want to voluntarily reclassify their
workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are
met. The employer cannot currently be under examination
by the IRS, Department of Labor, or a state government
agency, concerning the classification of workers. To apply,
use Form 8952, Application for Voluntary Classification
Settlement Program (VCSP). For more information, visit
the IRS website at www.irs.gov/form8952.
Publication 15-A (2012)
2. Employee or Independent
Contractor?
An employer must generally withhold federal income
taxes, withhold and pay social security and Medicare
taxes, and pay unemployment tax on wages paid to an
employee. An employer does not generally have to withhold or pay any federal taxes on payments to independent
contractors.
Common-Law Rules
To determine whether an individual is an employee or an
independent contractor under the common law, the relationship of the worker and the business must be examined.
In any employee-independent contractor determination, all
information that provides evidence of the degree of control
and the degree of independence must be considered.
Facts that provide evidence of the degree of control and
independence fall into three categories: behavioral control,
financial control, and the type of relationship of the parties.
These facts are discussed next.
Behavioral control. Facts that show whether the business has a right to direct and control how the worker does
the task for which the worker is hired include the type and
degree of:
Instructions that the business gives to the worker.
An employee is generally subject to the business’ instructions about when, where, and how to work. All of the
following are examples of types of instructions about how
to do work.
•
•
•
•
•
When and where to do the work.
What tools or equipment to use.
What workers to hire or to assist with the work.
Where to purchase supplies and services.
What work must be performed by a specified
individual.
• What order or sequence to follow.
The amount of instruction needed varies among different jobs. Even if no instructions are given, sufficient behavioral control may exist if the employer has the right to
control how the work results are achieved. A business may
lack the knowledge to instruct some highly specialized
professionals; in other cases, the task may require little or
no instruction. The key consideration is whether the business has retained the right to control the details of a
worker’s performance or instead has given up that right.
Training that the business gives to the worker. An
employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their
own methods.
Publication 15-A (2012)
Financial control. Facts that show whether the business
has a right to control the business aspects of the worker’s
job include:
The extent to which the worker has unreimbursed
business expenses. Independent contractors are more
likely to have unreimbursed expenses than are employees. Fixed ongoing costs that are incurred regardless of
whether work is currently being performed are especially
important. However, employees may also incur unreimbursed expenses in connection with the services that
they perform for their employer.
The extent of the worker’s investment. An independent contractor often has a significant investment in the
facilities or tools he or she uses in performing services for
someone else. However, a significant investment is not
necessary for independent contractor status.
The extent to which the worker makes his or her
services available to the relevant market. An independent contractor is generally free to seek out business
opportunities. Independent contractors often advertise,
maintain a visible business location, and are available to
work in the relevant market.
How the business pays the worker. An employee is
generally guaranteed a regular wage amount for an hourly,
weekly, or other period of time. This usually indicates that a
worker is an employee, even when the wage or salary is
supplemented by a commission. An independent contractor is often paid a flat fee or on a time and materials basis
for the job. However, it is common in some professions,
such as law, to pay independent contractors hourly.
The extent to which the worker can realize a profit or
loss. An independent contractor can make a profit or loss.
Type of relationship. Facts that show the parties’ type of
relationship include:
• Written contracts describing the relationship the
parties intended to create.
• Whether or not the business provides the worker
with employee-type benefits, such as insurance,
a pension plan, vacation pay, or sick pay.
• The permanency of the relationship. If you engage a worker with the expectation that the relationship will continue indefinitely, rather than for a
specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship.
• The extent to which services performed by the
worker are a key aspect of the regular business
of the company. If a worker provides services that
are a key aspect of your regular business activity, it
is more likely that you will have the right to direct and
control his or her activities. For example, if a law firm
hires an attorney, it is likely that it will present the
attorney’s work as its own and would have the right
to control or direct that work. This would indicate an
employer-employee relationship.
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IRS help. If you want the IRS to determine whether or not
a worker is an employee, file Form SS-8, Determination of
Worker Status for Purposes of Federal Employment Taxes
and Income Tax Withholding, with the IRS.
Industry Examples
The following examples may help you properly classify
your workers.
Building and Construction Industry
Example 1. Jerry Jones has an agreement with Wilma
White to supervise the remodeling of her house. She did
not advance funds to help him carry on the work. She
makes direct payments to the suppliers for all necessary
materials. She carries liability and workers’ compensation
insurance covering Jerry and others that he engaged to
assist him. She pays them an hourly rate and exercises
almost constant supervision over the work. Jerry is not free
to transfer his assistants to other jobs. He may not work on
other jobs while working for Wilma. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. He and his assistants
perform personal services for hourly wages. Jerry Jones
and his assistants are employees of Wilma White.
Example 2. Milton Manning, an experienced tile setter,
orally agreed with a corporation to perform full-time services at construction sites. He uses his own tools and
performs services in the order designated by the corporation and according to its specifications. The corporation
supplies all materials, makes frequent inspections of his
work, pays him on a piecework basis, and carries workers’
compensation insurance on him. He does not have a place
of business or hold himself out to perform similar services
for others. Either party can end the services at any time.
Milton Manning is an employee of the corporation.
Example 3. Wallace Black agreed with the Sawdust
Co. to supply the construction labor for a group of houses.
The company agreed to pay all construction costs. However, he supplies all the tools and equipment. He performs
personal services as a carpenter and mechanic for an
hourly wage. He also acts as superintendent and foreman
and engages other individuals to assist him. The company
has the right to select, approve, or discharge any helper. A
company representative makes frequent inspections of the
construction site. When a house is finished, Wallace is
paid a certain percentage of its costs. He is not responsible
for faults, defects of construction, or wasteful operation. At
the end of each week, he presents the company with a
statement of the amount that he has spent, including the
payroll. The company gives him a check for that amount
from which he pays the assistants, although he is not
personally liable for their wages. Wallace Black and his
assistants are employees of the Sawdust Co.
Example 4. Bill Plum contracted with Elm Corporation
to complete the roofing on a housing complex. A signed
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contract established a flat amount for the services rendered by Bill Plum. Bill is a licensed roofer and carries
workers’ compensation and liability insurance under the
business name, Plum Roofing. He hires his own roofers
who are treated as employees for federal employment tax
purposes. If there is a problem with the roofing work, Plum
Roofing is responsible for paying for any repairs. Bill Plum,
doing business as Plum Roofing, is an independent contractor.
Example 5. Vera Elm, an electrician, submitted a job
estimate to a housing complex for electrical work at $16
per hour for 400 hours. She is to receive $1,280 every 2
weeks for the next 10 weeks. This is not considered payment by the hour. Even if she works more or less than 400
hours to complete the work, Vera Elm will receive $6,400.
She also performs additional electrical installations under
contracts with other companies, that she obtained through
advertisements. Vera is an independent contractor.
Trucking Industry
Example. Rose Trucking contracts to deliver material
for Forest, Inc., at $140 per ton. Rose Trucking is not paid
for any articles that are not delivered. At times, Jan Rose,
who operates as Rose Trucking, may also lease another
truck and engage a driver to complete the contract. All
operating expenses, including insurance coverage, are
paid by Jan Rose. All equipment is owned or rented by Jan
and she is responsible for all maintenance. None of the
drivers are provided by Forest, Inc. Jan Rose, operating as
Rose Trucking, is an independent contractor.
Computer Industry
Example. Steve Smith, a computer programmer, is laid
off when Megabyte, Inc., downsizes. Megabyte agrees to
pay Steve a flat amount to complete a one-time project to
create a certain product. It is not clear how long that it will
take to complete the project, and Steve is not guaranteed
any minimum payment for the hours spent on the program.
Megabyte provides Steve with no instructions beyond the
specifications for the product itself. Steve and Megabyte
have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay
federal and state taxes, and receives no benefits from
Megabyte. Megabyte will file Form 1099-MISC, Miscellaneous Income, to report the amount paid to Steve. Steve
works at home and is not expected or allowed to attend
meetings of the software development group. Steve is an
independent contractor.
Automobile Industry
Example 1. Donna Lee is a salesperson employed on a
full-time basis by Bob Blue, an auto dealer. She works six
days a week and is on duty in Bob’s showroom on certain
assigned days and times. She appraises trade-ins, but her
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appraisals are subject to the sales manager’s approval.
Lists of prospective customers belong to the dealer. She is
required to develop leads and report results to the sales
manager. Because of her experience, she requires only
minimal assistance in closing and financing sales and in
other phases of her work. She is paid a commission and is
eligible for prizes and bonuses offered by Bob. Bob also
pays the cost of health insurance and group-term life
insurance for Donna. Donna is an employee of Bob Blue.
Example 2. Sam Sparks performs auto repair services
in the repair department of an auto sales company. He
works regular hours and is paid on a percentage basis. He
has no investment in the repair department. The sales
company supplies all facilities, repair parts, and supplies;
issues instructions on the amounts to be charged, parts to
be used, and the time for completion of each job; and
checks all estimates and repair orders. Sam is an employee of the sales company.
Example 3. An auto sales agency furnishes space for
Helen Bach to perform auto repair services. She provides
her own tools, equipment, and supplies. She seeks out
business from insurance adjusters and other individuals
and does all of the body and paint work that comes to the
agency. She hires and discharges her own helpers, determines her own and her helpers’ working hours, quotes
prices for repair work, makes all necessary adjustments,
assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop.
Helen is an independent contractor and the helpers are her
employees.
Attorney
receives from customers. Although he receives the benefit
of Taft’s two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and
Tom Spruce. Tom Spruce is an independent contractor.
Salesperson
To determine whether salespersons are employees under
the usual common-law rules, you must evaluate each
individual case. If a salesperson who works for you does
not meet the tests for a common-law employee, discussed
earlier in this section, you do not have to withhold federal
income tax from his or her pay (see Statutory Employees in
section 1). However, even if a salesperson is not an employee under the usual common-law rules, his or her pay
may still be subject to social security, Medicare, and FUTA
taxes.
To determine whether a salesperson is an employee for
social security, Medicare, and FUTA tax purposes, the
salesperson must meet all eight elements of the statutory
employee test. A salesperson is a statutory employee for
social security, Medicare, and FUTA tax purposes if he or
she:
1. Works full time for one person or company except,
possibly, for sideline sales activities on behalf of
some other person,
2. Sells on behalf of, and turns his or her orders over to,
the person or company for which he or she works,
3. Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments,
4. Sells merchandise for resale, or supplies for use in
the customer’s business,
5. Agrees to do substantially all of this work personally,
Example. Donna Yuma is a sole practitioner who rents
office space and pays for the following items: telephone,
computer, on-line legal research linkup, fax machine, and
photocopier. Donna buys office supplies and pays bar
dues and membership dues for three other professional
organizations. Donna has a part-time receptionist who also
does the bookkeeping. She pays the receptionist, withholds and pays federal and state employment taxes, and
files a Form W-2 each year. For the past 2 years, Donna
has had only three clients, corporations with which there
have been long-standing relationships. Donna charges the
corporations an hourly rate for her services, sending
monthly bills detailing the work performed for the prior
month. The bills include charges for long distance calls,
on-line research time, fax charges, photocopies, postage,
and travel, costs for which the corporations have agreed to
reimburse her. Donna is an independent contractor.
6. Has no substantial investment in the facilities used to
do the work, other than in facilities for transportation,
7. Maintains a continuing relationship with the person or
company for which he or she works, and
8. Is not an employee under common-law rules.
3. Employees of Exempt
Organizations
Taxicab Driver
Many nonprofit organizations are exempt from federal income tax. Although they do not have to pay federal income
tax themselves, they must still withhold federal income tax
from the pay of their employees. However, there are special social security, Medicare, and federal unemployment
(FUTA) tax rules that apply to the wages that they pay their
employees.
Example. Tom Spruce rents a cab from Taft Cab Co.
for $150 per day. He pays the costs of maintaining and
operating the cab. Tom Spruce keeps all fares that he
Section 501(c)(3) organizations. Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any
Publication 15-A (2012)
Page 9
community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing
for public safety, literary or educational purposes, fostering
national or international amateur sports competition, or for
the prevention of cruelty to children or animals. These
organizations are usually corporations and are exempt
from federal income tax under section 501(a).
Social security and Medicare taxes. Wages paid to
employees of section 501(c)(3) organizations are subject
to social security and Medicare taxes unless one of the
following situations applies.
• The organization pays an employee less than $100
in a calendar year.
• The organization is a church or church-controlled
organization opposed for religious reasons to the
payment of social security and Medicare taxes and
has filed Form 8274, Certification by Churches and
Qualified Church-Controlled Organizations Electing
Exemption From Employer Social Security and
Medicare Taxes, to elect exemption from social security and Medicare taxes. The organization must
have filed for exemption before the first date on
which a quarterly employment tax return (Form 941)
or annual employment tax return (Form 944) would
otherwise be due.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes
must pay self-employment tax if the employee is paid
$108.28 or more in a year. However, an employee who is a
member of a qualified religious sect can apply for an
exemption from the self-employment tax by filing Form
4029, Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits. See Members of
recognized religious sects opposed to insurance in
section 4.
Federal unemployment tax. An organization that is
exempt from federal income tax under section 501(c)(3) of
the Internal Revenue Code is also exempt from FUTA tax.
This exemption cannot be waived. Do not file Form 940 to
report wages paid by these organizations or pay the tax.
Note. An organization wholly owned by a state or its
political subdivision should contact the appropriate state
official for information about reporting and getting social
security and Medicare coverage for its employees.
Other than section 501(c)(3) organizations. Nonprofit
organizations that are not section 501(c)(3) organizations
may also be exempt from federal income tax under section
501(a) or section 521. However, these organizations are
not exempt from withholding federal income, social security, or Medicare tax from their employees’ pay, or from
paying FUTA tax. Two special rules for social security,
Medicare, and FUTA taxes apply.
1. If an employee is paid less than $100 during a calendar year, his or her wages are not subject to social
security and Medicare taxes.
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2. If an employee is paid less than $50 in a calendar
quarter, his or her wages are not subject to FUTA tax
for the quarter.
The above rules do not apply to employees who work for
pension plans and other similar organizations described in
section 401(a).
4. Religious Exemptions and
Special Rules for Ministers
Special rules apply to the treatment of ministers for social
security purposes. An exemption from social security is
available for ministers and certain other religious workers
and members of certain recognized religious sects. For
more information on getting an exemption, see Publication
517, Social Security and Other Information for Members of
the Clergy and Religious Workers.
Ministers. Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body
constituting a church or church denomination. They are
given the authority to conduct religious worship, perform
sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices
of that religious organization.
Ministers are employees if they perform services in the
exercise of ministry and are subject to your will and control.
The common-law rules discussed in section 1 and section
2 should be applied to determine whether a minister is your
employee or is self-employed. Whether the minister is an
employee or self-employed, the earnings of a minister are
not subject to federal income, social security, and Medicare tax withholding. However, even if the minister is a
common law employee, the earnings as reported on the
minister’s Form 1040 are subject to self-employment tax
and federal income tax. You do not withhold these taxes
from wages earned by a minister, but if the minister is your
employee, you may agree with the minister to voluntarily
withhold tax to cover the minister’s liability for
self-employment tax and federal income tax. For more
information, see Publication 517.
Form W-2. If your minister is an employee, report all
taxable compensation as wages in box 1 on Form W-2.
Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed in
section 5 of Publication 15 (Circular E). Do not include a
parsonage allowance (excludable housing allowance) in
this amount. You may report a designated parsonage or
rental allowance (housing allowance) and a utilities allowance, or the rental value of housing provided in a separate
statement or in box 14 on Form W-2. Do not show on Form
W-2, Form 941, or Form 944 any amount as social security
or Medicare wages, or any withholding for social security
or Medicare taxes. If you withheld federal income tax from
the minister under a voluntary agreement, this amount
should be shown in box 2 on Form W-2 as federal income
tax withheld. For more information on ministers, see Publication 517.
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Exemptions for ministers and others. Certain ordained
ministers, Christian Science practitioners, and members of
religious orders who have not taken a vow of poverty may
apply to exempt their earnings from self-employment tax
on religious grounds. The application must be based on
conscientious opposition because of personal considerations to public insurance that makes payments in the event
of death, disability, old age, or retirement, or that makes
payments toward the cost of, or provides services for,
medical care, including social security and Medicare benefits. The exemption applies only to qualified services performed for the religious organization. See Revenue
Procedure 91-20, 1991-1 C.B. 524, for guidelines to determine whether an organization is a religious order or
whether an individual is a member of a religious order.
To apply for the exemption, the employee should file
Form 4361, Application for Exemption From
Self-Employment Tax for Use by Ministers, Members of
Religious Orders and Christian Science Practitioners. See
Publication 517 for more information about claiming an
exemption from self-employment tax using Form 4361.
Members of recognized religious sects opposed to
insurance. If you belong to a recognized religious sect or
to a division of such sect that is opposed to insurance, you
may qualify for an exemption from the self-employment
tax. To qualify, you must be conscientiously opposed to
accepting the benefits of any public or private insurance
that makes payments because of death, disability, old age,
or retirement, or makes payments toward the cost of, or
provides services for, medical care (including social security and Medicare benefits). If you buy a retirement annuity
from an insurance company, you will not be eligible for this
exemption. Religious opposition based on the teachings of
the sect is the only legal basis for the exemption. In addition, your religious sect (or division) must have existed
since December 31, 1950.
Self-employed. If you are self-employed and a member of a recognized religious sect opposed to insurance,
you can apply for exemption by filing Form 4029, Application for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits, and waive all social security
and Medicare benefits.
Employees. The social security and Medicare tax exemption available to the self-employed who are members
of a recognized religious sect opposed to insurance is also
available to their employees who are members of such a
sect. This applies to partnerships only if each partner is a
member of the sect. This exemption for employees applies
only if both the employee and the employer are members
of such a sect, and the employer has an exemption. To get
the exemption, the employee must file Form 4029.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes
can also apply for an exemption on Form 4029.
5. Wages and Other
Compensation
Publication 15 (Circular E) provides a general discussion
of taxable wages. Publication 15-B discusses fringe benefits. The following topics supplement those discussions.
Relocating for Temporary Work
Assignments
If an employee is given a temporary work assignment
away from his or her regular place of work, certain travel
expenses reimbursed or paid directly by the employer in
accordance with an accountable plan (see section 5 in
Publication 15 (Circular E)) may be excludable from the
employee’s wages. Generally, a temporary work assignment in a single location is one that is realistically expected
to last (and does in fact last) for 1 year or less. If the
employee’s new work assignment is indefinite, any living
expenses reimbursed or paid by the employer (other than
qualified moving expenses) must be included in the employee’s wages as compensation. For the travel expenses
to be excludable:
• The new work location must be outside of the city or
general area of the employee’s regular work place or
post of duty,
• The travel expenses must otherwise qualify as deductible by the employee, and
• The expenses must be for the period during which
the employee is at the temporary work location.
If you reimburse or pay any personal expenses of an
employee during his or her temporary work assignment,
such as expenses for home leave for family members or
for vacations, these amounts must be included in the
employee’s wages. See chapter 1 of Publication 463,
Travel, Entertainment, Gift, and Car Expenses, and section 5 of Publication 15 (Circular E), for more information.
These rules generally apply to temporary work assignments both inside and outside the U.S.
Employee Achievement Awards
Do not withhold federal income, social security, or Medicare taxes on the fair market value of an employee
achievement award if it is excludable from your employee’s
gross income. To be excludable from your employee’s
gross income, the award must be tangible personal property (not cash, gift certificates, or securities) given to an
employee for length of service or safety achievement,
awarded as part of a meaningful presentation, and
awarded under circumstances that do not indicate that the
payment is disguised compensation. Excludable employee achievement awards also are not subject to FUTA
tax.
Limits. The most that you can exclude for the cost of all
employee achievement awards to the same employee for
Publication 15-A (2012)
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the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee
achievement awards under a written plan that does not
discriminate in favor of highly compensated employees.
An award cannot be treated as a qualified plan award if the
average cost per recipient of all awards under all of your
qualified plans is more than $400.
If during the year an employee receives awards not
made under a qualified plan and also receives awards
under a qualified plan, the exclusion for the total cost of all
awards to that employee cannot be more than $1,600. The
$400 and $1,600 limits cannot be added together to exclude more than $1,600 for the cost of awards to any one
employee during the year.
Scholarship and Fellowship
Payments
Only amounts that you pay as a qualified scholarship to a
candidate for a degree may be excluded from the recipient’s gross income. A qualified scholarship is any amount
granted as a scholarship or fellowship that is used for:
• Tuition and fees required to enroll in, or to attend, an
educational institution, or
• Fees, books, supplies, and equipment that are required for courses at the educational institution.
The exclusion from income does not apply to the portion
of any amount received that represents payment for teaching, research, or other services required as a condition of
receiving the scholarship or tuition reduction. These
amounts are reportable on Form W-2. However, the exclusion will still apply for any amount received under two
specific programs—the National Health Service Corps
Scholarship Program and the Armed Forces Health Professions Scholarship and Financial Assistance Program—
despite any service condition attached to those amounts.
Any amounts that you pay for room and board are not
excludable from the recipient’s gross income. A qualified
scholarship is not subject to social security, Medicare, and
FUTA taxes, or federal income tax withholding. For more
information, see Publication 970, Tax Benefits for Education.
Outplacement Services
If you provide outplacement services to your employees to
help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of
these benefits may be income to them and subject to all
withholding taxes. However, the value of these services
will not be subject to any employment taxes if:
• You derive a substantial business benefit from providing the services (such as improved employee morale or business image) separate from the benefit
that you would receive from the mere payment of
additional compensation, and
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• The employee would be able to deduct the cost of
the services as employee business expenses if he or
she had paid for them.
However, if you receive no additional benefit from providing the services, or if the services are not provided on
the basis of employee need, then the value of the services
is treated as wages and is subject to federal income tax
withholding and social security and Medicare taxes. Similarly, if an employee receives the outplacement services in
exchange for reduced severance pay (or other taxable
compensation), then the amount the severance pay is
reduced is treated as wages for employment tax purposes.
Withholding for Idle Time
Payments made under a voluntary guarantee to employees for idle time (any time during which an employee
performs no services) are wages for the purposes of social
security, Medicare, FUTA taxes, and federal income tax
withholding.
Back Pay
Treat back pay as wages in the year paid and withhold and
pay employment taxes as required. If back pay was
awarded by a court or government agency to enforce a
federal or state statute protecting an employee’s right to
employment or wages, special rules apply for reporting
those wages to the Social Security Administration. These
rules also apply to litigation actions, and settlement agreements or agency directives that are resolved out of court
and not under a court decree or order. Examples of pertinent statutes include, but are not limited to, the National
Labor Relations Act, Fair Labor Standards Act, Equal Pay
Act, and Age Discrimination in Employment Act. See Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form
SSA-131, Employer Report of Special Wage Payments,
for details.
Supplemental Unemployment
Benefits
If you pay, under a plan, supplemental unemployment
benefits to a former employee, all or part of the payments
may be taxable and subject to federal income tax withholding, depending on how the plan is funded. Amounts that
represent a return to the employee of amounts previously
subject to tax are not taxable and are not subject to
withholding. You should withhold federal income tax on the
taxable part of the payments made, under a plan, to an
employee who is involuntarily separated because of a
reduction in force, discontinuance of a plant or operation,
or other similar condition. It does not matter whether the
separation is temporary or permanent.
There are special rules that apply in determining
whether benefits qualify as supplemental unemployment
benefits that are excluded from wages for social security,
Publication 15-A (2012)
Medicare, and FUTA tax purposes. To qualify as supplemental unemployment benefits for these purposes, the
benefits must meet the following requirements.
• Benefits are paid only to unemployed former employees who are laid off by the employer.
• Eligibility for benefits depends on meeting prescribed
conditions after termination.
• The amount of weekly benefits payable is based
upon state unemployment benefits, other compensation allowable under state law, and the amount of
regular weekly pay.
• The right to benefits does not accrue until a prescribed period after termination.
• Benefits are not attributable to the performance of
particular services.
• No employee has any right to the benefits until qualified and eligible to receive benefits.
• Benefits may not be paid in a lump sum.
Withholding on taxable supplemental unemployment
benefits must be based on the withholding certificate
(Form W-4) that the employee gave to you.
Golden Parachute Payments
A golden parachute payment, in general, is a payment
made under a contract entered into by a corporation and
key personnel. Under the agreement, the corporation
agrees to pay certain amounts to its key personnel in the
event of a change in ownership or control of the corporation. Payments to employees under golden parachute contracts are subject to social security, Medicare, FUTA taxes,
and federal income tax withholding. See Regulations section 1.280G-1 for more information.
No deduction is allowed to the corporation for any excess parachute payment. To determine the amount of the
excess parachute payment, you must first determine if
there is a parachute payment for purposes of section
280G. A parachute payment for purposes of section 280G
is any payment that meets all of the following.
1. The payment is in the nature of compensation.
2. The payment is to, or for the benefit of, a disqualified
individual (defined below).
3. The payment is contingent on a change in ownership
of the corporation, the effective control of the corporation, or the ownership of a substantial portion of the
assets of the corporation.
4. The payment has an aggregate present value of at
least three times the individual’s base amount. The
base amount is the average annual compensation for
service includible in the individual’s gross income
over the most recent 5 taxable years.
Disqualified individual. A disqualified individual, referred to in item 2 above, is anyone who at any time during
Publication 15-A (2012)
the 12-month period prior to and ending on the date of the
change in ownership or control of the corporation (the
disqualified individual determination period) was an employee or independent contractor and was, in regard to that
corporation, a shareholder, an officer, or highly compensated individual.
Example. An officer of a corporation receives a golden
parachute payment of $400,000. This is more than three
times greater than his or her average compensation of
$100,000 over the previous 5-year period. The excess
parachute payment is $300,000 ($400,000 minus
$100,000). The corporation cannot deduct the $300,000
and must withhold the excise tax of $60,000 (20% of
$300,000).
Reporting golden parachute payments. Golden parachute payments to employees must be reported on Form
W-2. See the Instructions for Forms W-2 and W-3 for
details. For nonemployee reporting of these payments,
see Box 7. Nonemployee Compensation in the Instructions
for Form 1099-MISC.
Exempt payments. Payments by most small business
corporations and payments under certain qualified plans
are exempt from the golden parachute rules. See section
280G(b)(5) and (6) for more information.
Interest-Free and
Below-Market-Interest-Rate Loans
In general, if an employer lends an employee more than
$10,000 at an interest rate less than the current applicable
federal rate (AFR), the difference between the interest paid
and the interest that would be paid under the AFR is
considered additional compensation to the employee. This
rule applies to a loan of $10,000 or less if one of its
principal purposes is the avoidance of federal tax.
This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not
to federal income tax withholding. Include it in compensation on Form W-2 (or Form 1099-MISC for an independent
contractor). The AFR is established monthly and published
by the IRS each month in the Internal Revenue Bulletin.
You can get these rates by calling 1-800-829-4933 or by
visiting IRS.gov. For more information, see section 7872
and its related regulations.
Leave Sharing Plans
If you establish a leave sharing plan for your employees
that allows them to transfer leave to other employees for
medical emergencies, the amounts paid to the recipients of
the leave are considered wages. These amounts are includible in the gross income of the recipients and are
subject to social security, Medicare, and FUTA taxes, and
federal income tax withholding. Do not include these
amounts in the income of the transferors. These rules
apply only to leave sharing plans that permit employees to
transfer leave to other employees for medical emergencies.
Page 13
Nonqualified Deferred Compensation
Plans
Income Tax and Reporting
Section 409A provides that all amounts deferred under a
nonqualified deferred compensation (NQDC) plan for all
tax years are currently includible in gross income (to the
extent not subject to a substantial risk of forfeiture and not
previously included in gross income) and subject to additional taxes, unless certain requirements are met pertaining to, among other things, elections to defer
compensation and distributions under a NQDC plan. Section 409A also includes rules that apply to certain trusts or
similar arrangements associated with NQDC plans if the
trusts or arrangements are located outside of the United
States, are restricted to the provision of benefits in connection with a decline in the financial health of the plan sponsor, or contributions are made to the trust during certain
periods such as when a qualified plan of the service recipient is underfunded. Employers must withhold federal income tax (but not the additional Section 409A taxes) on
any amount includible in gross income under section 409A.
Other changes to the Internal Revenue Code provide that
the deferrals under a NQDC plan must be reported separately on Form W-2 or Form 1099-MISC, whichever applies. Specific rules for reporting are provided in the
instructions to the forms. The provisions do not affect the
application or reporting of social security, Medicare, or
FUTA taxes.
The provisions do not prevent the inclusion of amounts
in income or wages under other provisions of the Internal
Revenue Code or common law principles, such as when
amounts are actually or constructively received or irrevocably contributed to a separate fund. For more information
about nonqualified deferred compensation plans, see Regulations sections 1.409A-1 through 1.409A-6. Notice
2008-113 provides guidance on the correction of certain
operation failures of a NQDC plan. See Notice 2008-113,
2008-51 I.R.B. 1305, available at
www.irs.gov/irb/2008-51_IRB/ar12.html. Also see Notice
2010-6, 2010-3 I.R.B. 275, available at
www.irs.gov/irb/2010-03_IRB/ar08.html and Notice
2010-80, 2010-51 I.R.B. 853, available at
www.irs.gov/irb/2010-51_IRB/ar08.html.
Social security, Medicare, and FUTA taxes. Employer
contributions to nonqualified deferred compensation
(NQDC) plans, as defined in the applicable regulations, are
treated as social security, Medicare, and FUTA wages
when the services are performed or the employee no
longer has a substantial risk of forfeiting the right to the
deferred compensation, whichever is later.
Amounts deferred are subject to social security, Medicare, and FUTA taxes at that time unless the amount that is
deferred cannot be reasonably ascertained; for example, if
benefits are based on final pay. If the value of the future
benefit is based on any factors that are not yet reasonably
ascertainable, you may choose to estimate the value of the
future benefit and withhold and pay social security, Medicare, and FUTA taxes on that amount. You will have to
Page 14
determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. If taxes
are not paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascertainable they are subject to social security, Medicare, and
FUTA taxes on the amounts deferred plus the income
attributable to those amounts deferred. For more information, see Regulations sections 31.3121(v)(2)-1 and
31.3306(r)(2)-1.
Tax-Sheltered Annuities
Employer payments made by an educational institution or
a tax-exempt organization to purchase a tax-sheltered
annuity for an employee (annual deferrals) are included in
the employee’s social security and Medicare wages if the
payments are made because of a salary reduction agreement. However, they are not included in box 1 on Form
W-2 in the year the deferrals are made and are not subject
to federal income tax withholding. See Regulations section
31.3121(a)(5)-2 for the definition of a salary reduction
agreement.
Contributions to a Simplified
Employee Pension (SEP)
An employer’s SEP contributions to an employee’s individual retirement arrangement (IRA) are excluded from the
employee’s gross income. These excluded amounts are
not subject to social security, Medicare, FUTA taxes, or
federal income tax withholding. However, any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security
and Medicare taxes and for FUTA. See Publication 560 for
more information about SEPs.
Salary reduction simplified employee pensions
(SARSEP) repealed. You may not establish a SARSEP
after 1996. However, SARSEPs established before January 1, 1997, may continue to receive contributions.
SIMPLE Retirement Plans
Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the
employee’s income and are exempt from federal income
tax withholding. An employer’s nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. However, an employee’s salary
reduction contributions to a SIMPLE are subject to social
security, Medicare, and FUTA taxes. For more information
about SIMPLE retirement plans, see Publication 560.
6. Sick Pay Reporting
Special rules apply to the reporting of sick pay payments to
employees. How these payments are reported depends on
whether the payments are made by the employer or a third
party, such as an insurance company.
Publication 15-A (2012)
Sick pay is usually subject to social security, Medicare,
and FUTA taxes. For exceptions, see Social Security,
Medicare, and FUTA Taxes on Sick Pay, later in this
section. Sick pay may also be subject to either mandatory
or voluntary federal income tax withholding, depending on
who pays it.
Sick Pay
Sick pay generally means any amount paid under a plan
because of an employee’s temporary absence from work
due to injury, sickness, or disability. It may be paid by either
the employer or a third party, such as an insurance company. Sick pay includes both short- and long-term benefits.
It is often expressed as a percentage of the employee’s
regular wages.
Payments That Are Not Sick Pay
Sick pay does not include the following payments.
1. Disability retirement payments. Disability retirement payments are not sick pay and are not discussed in this section. Those payments are subject
to the rules for federal income tax withholding from
pensions and annuities. See section 8.
2. Workers’ compensation. Payments because of a
work-related injury or sickness that are made under a
workers’ compensation law are not sick pay and are
not subject to employment taxes. But see Payments
in the nature of workers’ compensation—public employees, next.
3. Payments in the nature of workers’
compensation—public employees. State and local
government employees, such as police officers and
firefighters, sometimes receive payments due to an
injury in the line of duty under a statute that is not the
general workers’ compensation law of a state. If the
statute limits benefits to work-related injuries or sickness and does not base payments on the employee’s age, length of service, or prior contributions,
the statute is “in the nature of” a workers’ compensation law. Payments under a statute in the nature of a
workers’ compensation law are not sick pay and are
not subject to employment taxes. For more information, see Regulations section 31.3121(a)(2)-1.
4. Medical expense payments. Payments under a definite plan or system for medical and hospitalization
expenses, or for insurance covering these expenses,
are not sick pay and are not subject to employment
taxes.
5. Payments unrelated to absence from work. Accident or health insurance payments unrelated to absence from work are not sick pay and are not subject
to employment taxes. These include payments for:
a. Permanent loss of a member or function of the
body,
Publication 15-A (2012)
b. Permanent loss of the use of a member or function of the body, or
c. Permanent disfigurement of the body.
Example. Donald was injured in a car accident and
lost an eye. Under a policy paid for by Donald’s employer, Delta Insurance Co. paid Donald $20,000 as
compensation for the loss of his eye. Because the
payment was determined by the type of injury and was
unrelated to Donald’s absence from work, it is not sick
pay and is not subject to federal employment taxes.
Sick Pay Plan
A sick pay plan is a plan or system established by an
employer under which sick pay is available to employees
generally or to a class or classes of employees. This does
not include a situation in which benefits are provided on a
discretionary or occasional basis with merely an intention
to aid particular employees in time of need.
You have a sick pay plan or system if the plan is in
writing or is otherwise made known to employees, such as
by a bulletin board notice or your long and established
practice. Some indications that you have a sick pay plan or
system include references to the plan or system in the
contract of employment, employer contributions to a plan,
or segregated accounts for the payment of benefits.
Definition of employer. The employer for whom the employee normally works, a term used in the following discussion, is either the employer for whom the employee was
working at the time that the employee became sick or
disabled or the last employer for whom the employee
worked before becoming sick or disabled, if that employer
made contributions to the sick pay plan on behalf of the
sick or disabled employee.
Note. Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax
employee contributions (that is, included in taxable
wages).
Third-Party Payers of Sick Pay
Employer’s agent. An employer’s agent is a third party
that bears no insurance risk and is reimbursed on a
cost-plus-fee basis for payment of sick pay and similar
amounts. A third party may be your agent even if the third
party is responsible for determining which employees are
eligible to receive payments. For example, if a third party
provides administrative services only, the third party is
your agent. If the third party is paid an insurance premium
and is not reimbursed on a cost-plus-fee basis, the third
party is not your agent. Whether an insurance company or
other third party is your agent depends on the terms of their
agreement with you.
A third party that makes payments of sick pay as your
agent is not considered the employer and generally has no
responsibility for employment taxes. This responsibility
Page 15
remains with you. However, under an exception to this
rule, the parties may enter into an agreement that makes
the third-party agent responsible for employment taxes. In
this situation, the third-party agent should use its own
name and employer identification number (EIN) (rather
than your name and EIN) for the responsibilities that it has
assumed.
Third party not employer’s agent. A third party that
makes payments of sick pay other than as an agent of the
employer is liable for federal income tax withholding (if
requested by the employee) and the employee part of the
social security and Medicare taxes.
The third party is also liable for the employer part of the
social security and Medicare taxes and the FUTA tax,
unless the third party transfers this liability to the employer
for whom the employee normally works. This liability is
transferred if the third party takes the following steps.
1. Withholds the employee social security and Medicare taxes from the sick pay payments.
2. Makes timely deposits of the employee social security and Medicare taxes.
3. Notifies the employer for whom the employee normally works of the payments on which employee
taxes were withheld and deposited. The third party
must notify the employer within the time required for
the third party’s deposit of the employee part of the
social security and Medicare taxes. For instance, if
the third party is a monthly schedule depositor, it
must notify the employer by the 15th day of the
month following the month in which the sick pay
payment is made because that is the day by which
the deposit is required to be made. The third party
should notify the employer as soon as information on
payments is available so that an employer required
to make electronic deposits can make them timely.
For multi-employer plans, see the special rule discussed next.
Multi-employer plan timing rule. A special rule applies to sick pay payments made to employees by a
third-party insurer under an insurance contract with a
multi-employer plan established under a collectively bargained agreement. If the third-party insurer making the
payments complies with steps 1 and 2 above and gives the
plan (rather than the employer) the required timely notice
described in step 3 above, then the plan (not the third-party
insurer) must pay the employer part of the social security
and Medicare taxes and the FUTA tax. Similarly, if within
six business days of the plan’s receipt of notification, the
plan gives notice to the employer for whom the employee
normally works, the employer (not the plan) must pay the
employer part of the social security and Medicare taxes
and the FUTA tax.
Reliance on information supplied by the employer. A
third party that pays sick pay should request information
from the employer to determine amounts that are not
subject to employment taxes. Unless the third party has
Page 16
reason not to believe the information, it may rely on that
information for the following items.
• The total wages paid to the employee during the
calendar year.
• The last month in which the employee worked for the
employer.
• The employee contributions to the sick pay plan
made with after-tax dollars.
The third party should not rely on statements regarding
these items made by the employee.
Social Security, Medicare, and FUTA
Taxes on Sick Pay
Employer. If you pay sick pay to your employee, you must
generally withhold employee social security and Medicare
taxes from the sick pay. You must timely deposit employee
and employer social security and Medicare taxes and
FUTA tax. There are no special deposit rules for sick pay.
See section 11 of Publication 15 (Circular E) for more
information on the deposit rules.
Amounts not subject to social security, Medicare, or
FUTA taxes. The following payments, whether made by
the employer or a third party, are not subject to social
security, Medicare, or FUTA taxes (different rules apply to
federal income tax withholding).
• Payments after an employee’s death or disability
retirement. Social security, Medicare, and FUTA
taxes do not apply to amounts paid under a definite
plan or system, as defined under Sick Pay Plan,
earlier in this section, on or after the termination of
the employment relationship because of death or
disability retirement. However, even if there is a definite plan or system, amounts paid to a former employee are subject to social security, Medicare, and
FUTA taxes if they would have been paid even if the
employment relationship had not terminated because of death or disability retirement. For example,
a payment to a disabled former employee for unused
vacation time would have been made whether or not
the employee retired on disability. Therefore, the
payment is wages and is subject to social security,
Medicare, and FUTA taxes.
• Payments after calendar year of employee’s
death. Sick pay paid to the employee’s estate or
survivor after the calendar year of the employee’s
death is not subject to social security, Medicare, or
FUTA taxes. Also, see Amounts not subject to income
tax withholding under Income Tax Withholding on
Sick Pay, later in this section.
Example. Sandra became entitled to sick pay on
November 24, 2011, and died on December 31, 2011.
On January 12, 2012, Sandra’s sick pay for the period
from December 24 through December 31, 2011, was
paid to her survivor. The payment is not subject to
social security, Medicare, or FUTA taxes.
Publication 15-A (2012)
• Payments to an employee entitled to disability
insurance benefits. Payments to an employee
when the employee is entitled to disability insurance
benefits under section 223(a) of the Social Security
Act are not subject to social security and Medicare
taxes. This rule applies only if the employee became
entitled to the Social Security Act benefits before the
calendar year in which the payments are made, and
the employee performs no services for the employer
during the period for which the payments are made.
However, these payments are subject to FUTA tax.
• Payments that exceed the applicable wage base.
Social security and FUTA taxes do not apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the
employee during the year, exceed the applicable
wage base. Because there is no Medicare tax wage
base, this exception does not apply to Medicare tax.
The social security tax wage base for 2012 is
$110,100. The FUTA tax wage base is $7,000.
Example. If an employee receives $100,000 in
wages from an employer in 2012 and then receives
$15,000 of sick pay, only the first $10,100 of the sick
pay is subject to social security tax. All of the sick pay
is subject to Medicare tax. None of the sick pay is
subject to FUTA tax. See Example of Figuring and
Reporting Sick Pay, later in this section.
• Payments after 6 months absence from work. Social security, Medicare, and FUTA taxes do not apply
to sick pay paid more than 6 calendar months after the
last calendar month in which the employee worked.
Example 1. Ralph’s last day of work before he became entitled to receive sick pay was December 13,
2011. He was paid sick pay for 9 months before his
return to work on September 12, 2012. Sick pay paid
to Ralph after June 30, 2012, is not subject to social
security, Medicare, or FUTA taxes.
Example 2. The facts are the same as in Example 1,
except that Ralph worked 1 day during the 9-month
period, on February 13, 2012. Because the 6-month
period begins again in March, only the sick pay paid to
Ralph after August 31, 2012, is exempt from social
security, Medicare, and FUTA taxes.
• Payments attributable to employee contributions.
Social security, Medicare, and FUTA taxes do not
apply to payments, or parts of payments, attributable
to employee contributions to a sick pay plan made
with after-tax dollars. Contributions to a sick pay plan
made on behalf of employees with employees’ pre-tax
dollars under a cafeteria plan are employer contributions.
Group policy. If both the employer and the employee
contributed to the sick pay plan under a group insurance policy, figure the taxable sick pay by multiplying
total sick pay by the percentage of the policy’s cost
that was contributed by the employer for the 3 policy
years before the calendar year in which the sick pay is
paid. If the policy has been in effect fewer than 3
years, use the cost for the policy years in effect or, if in
Publication 15-A (2012)
effect less than 1 year, a reasonable estimate of the
cost for the first policy year.
Example. Alan is employed by Edgewood Corporation. Because of an illness, he was absent from work
for 3 months during 2012. Key Insurance Company
paid Alan $2,000 sick pay for each month of his
absence under a policy paid for by contributions from
both Edgewood and its employees. All of the employees’ contributions were paid with after-tax dollars. For
the 3 policy years before 2012, Edgewood paid 70%
of the policy’s cost and its employees paid 30%.
Because 70% of the sick pay paid under the policy is
due to Edgewood’s contributions, $1,400 ($2,000 ×
70%) of each payment made to Alan is taxable sick
pay. The remaining $600 of each payment that is due
to employee contributions is not taxable sick pay and
is not subject to employment taxes. Also, see Example of Figuring and Reporting Sick Pay, later in this
section.
Income Tax Withholding on Sick Pay
The requirements for federal income tax withholding on
sick pay and the methods for figuring it differ depending on
whether the sick pay is paid by:
• The employer,
• An agent of the employer (defined earlier in this
section), or
• A third party that is not the employer’s agent.
Employer or employer’s agent. Sick pay paid by you or
your agent is subject to mandatory federal income tax
withholding. An employer or agent paying sick pay generally determines the federal income tax to be withheld
based on the employee’s Form W-4. The employee cannot
choose how much will be withheld by giving you or your
agent a Form W-4S. Sick pay paid by an agent is treated
as supplemental wages. If the agent does not pay regular
wages to the employee, the agent may choose to withhold
federal income tax at a flat 25% rate, rather than at the
wage withholding rate. See section 7 in Publication 15
(Circular E) for the flat rate (35%) when supplemental
wage payments to an individual exceed $1 million during
the year.
Third party not an agent. Sick pay paid by a third party
that is not your agent is not subject to mandatory federal
income tax withholding. However, an employee may elect
to have federal income tax withheld by submitting Form
W-4S to the third party.
If Form W-4S has been submitted, the third party should
withhold federal income tax on all payments of sick pay
made 8 or more days after receiving the form. The third
party may, at its option, withhold federal income tax before
8 days have passed.
The employee may request on Form W-4S to have a
specific whole dollar amount withheld. However, if the
Page 17
requested withholding would reduce any net payment below $10, the third party should not withhold any federal
income tax from that payment. The minimum amount of
withholding that the employee can specify is $4 per day,
$20 per week, or $88 per month based on the payroll
period.
Withhold from all payments at the same rate. For example, if $25 is withheld from a regular full payment of $100,
then $20 (25%) should be withheld from a partial payment
of $80.
The Form W-2 filed for the sick pay must include the
employer’s name, address, and EIN; the employee’s
name, address, and SSN; and the following information.
Amounts not subject to income tax withholding. The
following amounts, whether paid by you or a third party, are
not wages subject to federal income tax withholding.
Box 4 – Employee social security tax withheld from
the sick pay.
• Payments after the employee’s death. Sick pay
paid to the employee’s estate or survivor at any time
after the employee’s death is not subject to federal
income tax withholding, regardless of who pays it.
• Payments attributable to employee contributions. Payments, or parts of payments, attributable
to employee contributions made to a sick pay plan
with after-tax dollars are not subject to federal income tax withholding. For more information, see the
corresponding discussion under Amounts not subject to social security, Medicare, or FUTA taxes, earlier in this section.
Depositing and Reporting
This section discusses who is liable for depositing social
security, Medicare, FUTA, and withheld federal income
taxes on sick pay. These taxes must be deposited under
the same rules that apply to deposits of taxes on regular
wage payments. See Publication 15 (Circular E) for information on the deposit rules.
This section also explains how sick pay should be reported on Forms W-2, W-3, 940, and 941 (or Form 944).
Sick Pay Paid by Employer or Agent
If you or your agent (defined earlier in this section) make
sick pay payments, you deposit taxes and file Forms W-2,
W-3, 940, and 941 (or Form 944) under the same rules that
apply to regular wage payments.
However, the agreement between the parties may require your agent to carry out responsibilities that would
otherwise have been borne by you. In this situation, your
agent should use its own name and EIN (rather than yours)
for the responsibilities that it has assumed.
Reporting sick pay on Form W-2. You may either combine the sick pay with other wages and prepare a single
Form W-2 for each employee, or you may prepare separate Forms W-2 for each employee, one reporting sick pay
and the other reporting regular wages. A Form W-2 must
be prepared even if all of the sick pay is nontaxable (see
Box 12 below). All Forms W-2 must be given to the employees by January 31.
Page 18
Box 1 – Sick pay the employee must include in income.
Box 2 – Any federal income tax withheld from the sick
pay.
Box 3 – Sick pay subject to employee social security
tax.
Box 5 – Sick pay subject to employee Medicare tax.
Box 6 – Employee Medicare tax withheld from the sick
pay.
Box 12 – Any sick pay that was paid by a third party
and was not subject to federal income tax because
the employee contributed to the sick pay plan (enter
code J).
Box 13 – Check the “Third-party sick pay” box only if
the amounts were paid by a third party.
Sick Pay Paid by Third Party
The rules for a third party that is not your agent depend on
whether liability has been transferred as discussed under
Third party not employer’s agent, earlier in this section.
To figure the due dates and amounts of its deposits of
employment taxes, a third party should combine:
• The liability for the wages paid to its own employees,
and
• The liability for payments it made to all employees of
all its clients. This does not include liability transferred to the employer.
Liability not transferred to the employer. If the third
party does not satisfy the requirements for transferring
liability for FUTA tax and the employer’s part of the social
security and Medicare taxes, the third party reports the sick
pay on its own Form 940 and Form 941 or Form 944. In this
situation, the employer has no tax responsibilities for sick
pay.
The third party must deposit social security, Medicare,
FUTA, and withheld federal income taxes using its own
name and EIN. The third party must give each employee to
whom it paid sick pay a Form W-2 by January 31 of the
following year. The Form W-2 must include the third party’s
name, address, and EIN instead of the employer information.
Liability transferred to the employer. Generally, if a
third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare taxes and for the FUTA tax, the following rules apply.
Publication 15-A (2012)
Deposits. The third party must make deposits of withheld employee social security and Medicare taxes and
withheld federal income tax using its own name and EIN.
You must make deposits of the employer part of the social
security and Medicare taxes and the FUTA tax using your
name and EIN. In applying the deposit rules, your liability
for these taxes begins when you receive the third party’s
notice of sick pay payments.
Form 941 or Form 944. The third party and you must
each file Form 941 or Form 944. This discussion only
explains how to report sick pay on Form 941. If you file
Form 944, use the lines on that form that correspond to the
lines on Form 941 that are discussed here.
Form 941, line 8, must contain a special adjusting entry
for social security and Medicare taxes. These entries are
required because the total tax liability for social security
and Medicare taxes (employee and employer parts) is split
between you and the third party.
• Employer. You must include third-party sick pay on
Form 941, lines 2, 5a, and 5c. There should be no
sick pay entry on line 3 because the third party
withheld federal income tax, if any. After completing
line 6, subtract on line 8 the employee social security
and Medicare taxes withheld and deposited by the
third party.
• Third party. The third party must include on
Form 941 the employee part of the social security
and Medicare taxes (and federal income tax, if any)
it withheld. The third party does not include on line 2
any sick pay paid as a third party but does include
on line 3 any federal income tax withheld. On line
5a, column 1, the third party enters the total amount
it paid subject to social security taxes. This amount
includes both wages paid to its own employees and
sick pay paid as a third party. The third party completes line 5c, column 1, in a similar manner. On line
8, the third party subtracts the employer part of the
social security and Medicare taxes that you must
pay.
Box c – Third party’s name and address.
Box e – “Third-Party Sick Pay Recap” in place of the
employee’s name.
Box 1 – Total sick pay paid to all employees.
Box 2 – Any federal income tax withheld from sick
pay.
Box 3 – Sick pay subject to employee social security
tax.
Box 4 – Employee social security tax withheld from
sick pay.
Box 5 – Sick pay subject to employee Medicare tax.
Box 6 – Employee Medicare tax withheld from sick
pay.
The third party attaches the third-party sick pay recap
Form W-2 to a separate recap Form W-3, on which only
boxes b, e, f, g, 1, 2, 3, 4, 5, 6, and 13 are completed. Enter
“Third-Party Sick Pay Recap” in box 13. Only the employer
makes an entry in box 14 of Form W-3.
Optional rule for Form W-2. You and the third party
may choose to enter into a legally binding agreement
designating the third party to be your agent for purposes of
preparing Forms W-2 reporting sick pay. The agreement
must specify what part, if any, of the payments under the
sick pay plan is excludable from the employees’ gross
incomes because it is attributable to their contributions to
the plan. If you enter into an agreement, the third party
prepares the actual Forms W-2, not the “Third-Party Sick
Pay Recap” Form W-2 as discussed earlier, for each employee who receives sick pay from the third party. If the
optional rule is used:
• The third party does not provide you with the sick
pay statement described next, and
• You (not the third party) prepare “Third-Party Sick
Pay Recap” Forms W-2 and W-3. These recap forms
are needed to reconcile the sick pay shown on your
Form 941 or Form 944.
Form 940. You, not the third party, must prepare
Form 940 for sick pay.
Third-party sick pay recap Forms W-2 and W-3. The
third party must prepare a “Third-Party Sick Pay Recap”
Form W-2 and a “Third-Party Sick Pay Recap” Form W-3.
These forms, previously called “Dummy” forms, do not
reflect sick pay paid to individual employees, but instead
show the combined amount of sick pay paid to all employees of all clients of the third party. The recap forms provide
a means of reconciling the wages shown on the third
party’s Form 941 or Form 944. However, see Optional rule
for Form W-2 below for information on designating the third
party to be your agent for purposes of preparing Form W-2.
Do not file the recap Form W-2 and W-3 electronically.
The third party fills out the third-party sick pay recap
Form W-2 as follows.
Box b – Third party’s EIN.
Publication 15-A (2012)
Sick pay statement. The third party must furnish you
with a sick pay statement by January 15 of the year
following the year in which the sick pay was paid. The
statement must show the following information about each
employee who was paid sick pay.
• The employee’s name.
• The employee’s SSN (if social security, Medicare, or
income tax was withheld).
•
•
•
•
The sick pay paid to the employee.
Any federal income tax withheld.
Any employee social security tax withheld.
Any employee Medicare tax withheld.
Page 19
Example of Figuring and Reporting
Sick Pay
Dave, an employee of Edgewood Corporation, was seriously injured in a car accident on January 1, 2011. Dave’s
last day of work was December 31, 2010. The accident
was not job related.
Key, an insurance company that was not an agent of the
employer, paid Dave $2,000 each month for 10 months,
beginning in January 2011. Dave submitted a Form W-4S
to Key, requesting $210 be withheld from each payment for
federal income tax. Dave received no payments from
Edgewood, his employer, from January 2011 through October 2011. Dave returned to work in November 2011.
For the policy year in which the car accident occurred,
Dave paid a part of the premiums for his coverage, and
Edgewood paid the remaining part. The plan was, therefore, a “contributory plan.” During the 3 policy years before
the calendar year of the accident, Edgewood paid 70% of
the total of the net premiums for its employees’ insurance
coverage, and its employees paid 30%.
Social security and Medicare taxes. For social security and Medicare tax purposes, taxable sick pay was
$8,400 ($2,000 per month × 70% = $1,400 taxable portion
per payment; $1,400 × 6 months = $8,400 total taxable sick
pay). Only the six $2,000 checks received by Dave from
January through June are included in the calculation. The
check received by Dave in July (the seventh check) was
received more than 6 months after the month in which
Dave last worked.
Of each $2,000 payment Dave received, 30% ($600) is
not subject to social security and Medicare taxes because
the plan is contributory and Dave’s after-tax contribution is
considered to be 30% of the premiums during the 3 policy
years before the calendar year of the accident.
FUTA tax. Of the $8,400 taxable sick pay (figured the
same as for social security and Medicare taxes), only
$7,000 is subject to the FUTA tax because the FUTA
contribution base is $7,000.
Federal income tax withholding. Of each $2,000 payment, $1,400 ($2,000 × 70%) is subject to voluntary federal
income tax withholding. In accordance with Dave’s Form
W-4S, $210 was withheld from each payment ($2,100 for
the 10 payments made during 2011).
Liability transferred. For the first 6 months following
the last month in which Dave worked, Key was liable for
social security, Medicare, and FUTA taxes on any payments that constituted taxable wages. However, Key could
have shifted the liability for the employer part of the social
security and Medicare taxes (and for the FUTA tax) during
the first 6 months by withholding Dave’s part of the social
security and Medicare taxes, timely depositing the taxes,
and notifying Edgewood of the payments.
If Key shifted liability for the employer part of the social
security and Medicare taxes to Edgewood and provided
Edgewood with a sick pay statement, Key would not prepare a Form W-2 for Dave. However, Key would prepare
“Third-Party Sick Pay Recap” Forms W-2 and W-3. Key
and Edgewood must each prepare Form 941. Edgewood
Page 20
must also report the sick pay and withholding for Dave on
Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the
optional rule described under Optional rule for Form W-2,
earlier in this section. Under this rule, Key would prepare
Form W-2 even though liability for the employer part of the
social security and Medicare taxes had been shifted to
Edgewood. Also, Key would not prepare a sick pay statement, and Edgewood, not Key, would prepare the recap
Forms W-2 and W-3 reflecting the sick pay shown on
Edgewood’s Form 941.
Liability not transferred. If Key did not shift liability for
the employer part of the social security and Medicare taxes
to Edgewood, Key would prepare Forms W-2 and W-3 as
well as Forms 941 and 940. In this situation, Edgewood
would not report the sick pay.
Payments received after 6 months. The payments
received by Dave in July through October are not subject
to social security, Medicare, or FUTA taxes, because they
were received more than 6 months after the last month in
which Dave worked (December 2010). However, Key must
continue to withhold federal income tax from each payment
because Dave furnished Key with a Form W-4S. Also, Key
must prepare Forms W-2 and W-3, unless it has furnished
Edgewood with a sick pay statement. If the sick pay statement was furnished, then Edgewood must prepare
Forms W-2 and W-3.
7. Special Rules for Paying
Taxes
Common Paymaster
If two or more related corporations employ the same individual at the same time and pay this individual through a
common paymaster that is one of the corporations, the
corporations are considered to be a single employer. They
have to pay, in total, no more in social security tax than a
single employer would pay.
Each corporation must pay its own part of the employment taxes and may deduct only its own part of the wages.
The deductions will not be allowed unless the corporation
reimburses the common paymaster for the wage and tax
payments. See Regulations section 31.3121(s)-1 for more
information. The common paymaster is responsible for
filing information and tax returns and issuing Forms W-2
with respect to wages it is considered to have paid as a
common paymaster.
Agents
Employers and payers must use Form 2678 to request
approval for an agent to file returns and make deposits or
payments of their employment or other withholding taxes.
See Revenue Procedure 70-6, 1970-1 C.B. 420, Revenue
Procedure 84-33, 1984-1 C.B. 502, and the separate Instructions for Forms W-2 and W-3 for procedures and
Publication 15-A (2012)
reporting requirements. Form 2678 does not apply to
FUTA taxes reportable on Form 940 unless the employer
is a home care service recipient receiving home care
services through a program administered by a federal,
state, or local government agency. Beginning for 2010 tax
periods, agents must file Schedule R (Form 941) and, in
the case of home care service recipients, Schedule R
(Form 940).
Reporting Agents
Electronic filing of Forms 940, 941, and 944. Reporting
agents may file Forms 940, 941, and 944 electronically.
For details, see Publication 3112, IRS e-file Application
and Participation. File Form 8633, Application to Participate in the IRS e-file Program, and Form 8655, Reporting
Agent Authorization. See Revenue Procedure 2007-40 for
information on electronic filing of Forms 940, 941, and 944.
Revenue Procedure 2007-40, 2007-26 I.R.B. 1488 is available at www.irs.gov/irb/2007-26_IRB/ar13.html. See Revenue Procedure 2007-38 for the requirements for
completing and submitting Form 8655. Revenue Procedure 2007-38, 2007-25 I.R.B. 1442 is available at
www.irs.gov/irb/2007-25_IRB/ar15.html. For more information on electronic filing, visit the IRS website at
www.irs.gov/efile or call 1-866-255-0654.
Employee’s Portion of Taxes Paid by
Employer
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. If the scheduled increase to 6.2% does occur, replace the rates in this section as follows.
!
• Use .9235 instead of .9435.
• Use .062 instead of .042.
Check for updates at www.irs.gov/pub15a.
If you pay your employee’s social security and Medicare
taxes without deducting them from the employee’s pay,
you must include the amount of the payments in the employee’s wages for federal income tax withholding and
social security, Medicare, and FUTA taxes. This increase
in the employee’s wages for your payment of the employee’s social security and Medicare taxes is also subject
to employee social security and Medicare taxes. This
again increases the amount of the additional taxes you
must pay.
To figure the employee’s increased wages in this situation, divide the stated pay (the amount that you pay without
taking into account your payment of employee social security and Medicare taxes) by a factor for that year. This
Publication 15-A (2012)
factor is determined by subtracting from 1 the combined
employee social security and Medicare tax rate for the year
that the wages are paid. For 2012, the factor is .9435 (1 −
.0565). If the stated pay is more than $103,879.35 (2012
wage base $110,100 × .9435), follow the procedure described under Stated pay of more than $103,879.35 in
2012 below.
Stated pay of $103,879.35 or less in 2012. For an employee with stated pay of $103,879.35 or less in 2012,
figure the correct wages (wages plus employer-paid employee taxes) to report by dividing the stated pay by .9435.
This will give you the wages to report in box 1 and the
social security and Medicare wages to report in boxes 3
and 5 of Form W-2.
On Form W-2, to figure the correct social security tax to
enter in box 4, multiply the amount in box 3 by the social
security withholding rate of 4.2% and enter the result in box
4. To figure the correct Medicare tax to enter in box 6,
multiply the amount in box 5 by the Medicare withholding
rate of 1.45% and enter the result in box 6.
Example. Donald Devon hires Lydia Lone for only one
week during 2012. He pays her $300 for that week. Donald
agrees to pay Lydia’s part of the social security and Medicare taxes. To figure her reportable wages, he divides
$300 by .9435. The result, $317.97, is the amount that he
reports as wages in boxes 1, 3, and 5 of Form W-2. To
figure the amount to report as social security tax, Donald
multiplies $317.97 by the social security tax rate of 4.2%
(.042). The result, $13.35, is entered in box 4 of Form W-2.
To figure the amount to report as Medicare tax, Donald
multiplies $317.97 by the Medicare tax rate of 1.45%
(.0145). The result, $4.61, is entered in box 6 of Form W-2.
Although he did not actually withhold the amounts from
Lydia, he will report these amounts as taxes withheld on
Form 941 or Form 944 and is responsible for the employer
share of these taxes.
For FUTA tax and federal income tax withholding,
Lydia’s weekly wages are $317.97.
Stated pay of more than $103,879.35 in 2012. For an
employee with stated pay of more than $103,879.35 in
2012, the portion of stated wages subject to social security
tax is $103,879.35 (the first $110,100 of wages × .9435).
The stated pay in excess of $103,879.35 is not subject to
social security tax because the tax only applies to the first
$110,100 of wages (stated pay plus employer-paid employee taxes). Enter $110,100 in box 3 of Form W-2. The
social security tax to enter in box 4 is $4,624.20 ($110,100
x .042).
To figure the correct Medicare wages to enter in box 5 of
Form W-2, subtract $103,879.35 from the stated pay. Divide the result by .9855 (1 − .0145) and add $110,100.
For example, if stated pay is $104,500, the correct
Medicare wages are figured as follows.
$104,500 – $103,879.35 = $620.65
$620.65 ÷ .9855 = $629.78
$629.78 + $110,100 = $110,729.78
Page 21
The Medicare wages are $110,729.78. Enter this
amount in box 5 of Form W-2. The Medicare tax to enter in
box 6 is $1,605.58 ($110,729.78 × .0145).
Although these employment tax amounts are not actually withheld from the employee’s pay, report them as
withheld on Form 941, and pay this amount as the employer’s share of the social security and Medicare taxes. If
the wages for federal income tax withholding purposes in
the preceding example are the same as for social security
and Medicare purposes, the correct wage amount for federal income tax withholding is $110,729.78 ($104,500 +
$4,624.20 + $1,605.58), which is included in box 1 of Form
W-2.
Household and agricultural employees. The discussion above does not apply to household and agricultural
employers. If you pay a household or agricultural employee’s social security and Medicare taxes, these payments must be included in the employee’s wages.
However, this wage increase due to the tax payments
made for the employee is not subject to social security or
Medicare taxes as discussed in this section.
Tax deposits and Form 941 or Form 944. If you pay
your employee’s portion of his or her social security and
Medicare taxes rather than deducting them from his or her
pay, you are liable for timely depositing or paying the
increased taxes associated with the wage increase. Also,
report the increased wages on the appropriate lines of
Form 941 for the quarter during which the wages were paid
or on Form 944 for the year during which the wages were
paid.
International Social Security
Agreements
The United States has social security agreements with
many countries to eliminate dual taxation and coverage
under two social security systems. Under these agreements, sometimes known as totalization agreements, employees generally must pay social security taxes only to
the country where they work. Employees and employers
who are subject to foreign social security taxes under
these agreements are potentially exempt from U.S. social
security taxes, including the Medicare portion. For more
information, visit the SSA website at
www.socialsecurity.gov/international, or see Publication
519, U.S. Tax Guide for Aliens.
8. Pensions and Annuities
Generally, federal income tax withholding applies to the
taxable part of payments made from pension,
profit-sharing, stock bonus, annuity, and certain deferred
compensation plans; from individual retirement arrangements (IRAs); and from commercial annuities. The method
and rate of withholding depends on (a) the kind of payment, (b) whether the payments are delivered outside the
United States or its possessions, and (c) whether the
payee is a nonresident alien individual, a nonresident alien
Page 22
beneficiary, or a foreign estate. Qualified distributions from
Roth IRAs and Roth 401(k)s are nontaxable and, therefore, not subject to withholding. See Payments to Foreign
Persons and Payments Outside the United States, later in
this section, for special withholding rules that apply to
payments outside the United States and payments to foreign persons.
The recipient of certain pension or annuity payments
can choose not to have federal income tax withheld from
the payments by using line 1 of Form W-4P. For an estate,
the election to have no federal income tax withheld can be
made by the executor or personal representative of the
decedent. The estate’s EIN should be entered in the area
reserved for “Your social security number” on Form W-4P.
Federal income tax must be withheld from eligible rollover distributions. See Eligible Rollover Distribution—20%
Withholding, later in this section.
Federal Income Tax Withholding
Periodic Payments
Withholding from periodic payments of a pension or annuity is figured in the same manner as withholding from
wages. Periodic payments are made in installments at
regular intervals over a period of more than 1 year. They
may be paid annually, quarterly, monthly, etc.
If the recipient wants income tax withheld, he or she
must designate the number of withholding allowances on
Form W-4P, line 2, and can designate an additional
amount to be withheld on line 3. If the recipient does not
want any federal income tax withheld from his or her
periodic payments, he or she can check the box on Form
W-4P, line 1, and submit the form to you. If the recipient
does not submit Form W-4P, you must withhold on periodic
payments as if the recipient were married claiming three
withholding allowances. Generally, this means that tax will
be withheld if the pension or annuity is at least $1,640 a
month.
If you receive a Form W-4P that does not contain the
recipient’s correct taxpayer identification number (TIN),
you must withhold as if the recipient were single claiming
zero withholding allowances even if the recipient chooses
not to have income tax withheld.
There are some kinds of periodic payments for which
the recipient cannot use Form W-4P because they are
already defined as wages subject to federal income tax
withholding. These include retirement pay for service in the
U.S. Armed Forces and payments from certain nonqualified deferred compensation plans and compensation plans
of exempt organizations described in section 457.
The recipient’s Form W-4P stays in effect until he or she
changes or revokes it. You must notify recipients each year
of their right to choose not to have federal income tax
withheld or to change their previous choice.
Nonperiodic Payments—10% Withholding
You must withhold at a flat 10% rate from nonperiodic
payments (but see Eligible Rollover Distribution—20%
Publication 15-A (2012)
Withholding next) unless the recipient chooses not to have
income tax withheld. Distributions from an IRA that are
payable on demand are treated as nonperiodic payments.
A recipient can choose not to have income tax withheld (if
permitted) from a nonperiodic payment by submitting Form
W-4P (containing his or her correct TIN) and checking the
box on line 1. Generally, this choice not to have federal
income tax withheld will apply to any later payment from
the same plan. A recipient cannot use line 2 for nonperiodic payments. But he or she may use line 3 to specify an
additional amount that he or she wants withheld.
If a recipient submits a Form W-4P that does not contain
his or her correct TIN, you cannot honor his or her request
not to have income tax withheld and you must withhold
10% of the payment for federal income tax.
Eligible Rollover Distribution—20%
Withholding
Distributions from eligible retirement plans, such as qualified pension or annuity plans, 401(k) pension plans, section 457(b) plans maintained by a governmental employer,
or tax-sheltered annuities that are eligible to be rolled over
tax free to an IRA or another eligible retirement plan, are
subject to a flat 20% withholding rate. The 20% withholding
rate is required and a recipient cannot choose to have less
federal income tax withheld from eligible rollover distributions. However, you should not withhold federal income tax
if the entire distribution is transferred in a direct rollover to a
traditional IRA, or another eligible retirement plan such as
a qualified pension plan, governmental section 457(b)
plan, or section 403(b) contract or tax-sheltered annuity.
Exceptions. Distributions that are (a) required by law, (b)
one of a specified series of equal payments, or (c) qualifying “hardship” distributions are not “eligible rollover distributions” and are not subject to the mandatory 20% federal
income tax withholding. See Publication 505, Tax Withholding and Estimated Tax, for details. See also Nonperiodic Payments—10% Withholding, earlier in this section.
Payments to Foreign Persons and Payments
Outside the United States
Unless the recipient is a nonresident alien, withholding in
the manner described above is required on any periodic or
nonperiodic payments that are delivered outside the
United States or its possessions. A recipient cannot
choose not to have federal income tax withheld.
In the absence of a treaty exemption, nonresident
aliens, nonresident alien beneficiaries, and foreign estates
generally are subject to a 30% withholding tax under section 1441 on the taxable portion of a periodic or nonperiodic pension or annuity payment that is from U.S. sources.
However, many tax treaties provide that private pensions
and annuities are exempt from withholding and tax. Also,
payments from certain pension plans are exempt from
withholding even if no tax treaty applies. See Publication
515 and Publication 519. A foreign person should submit
Form W-8BEN, Certificate of Foreign Status of Beneficial
Publication 15-A (2012)
Owner for United States Tax Withholding, to you before
receiving any payments. The Form W-8BEN must contain
the foreign person’s TIN.
Special rules may apply to nonresident aliens who relinquished U.S. citizenship or ceased to be long-term residents of the United States after June 16, 2008. For more
information, see section 5 of Notice 2009-85, 2009-45 IRB
598, available at www.irs.gov/irb/2009-45_IRB/ar10.html.
Also see Form W-8CE, Notice of Expatriation and Waiver
of Treaty Benefits.
Statement of Income Tax Withheld
By January 31 of the next year, you must furnish a statement on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc., showing the total amount of the
recipient’s pension or annuity payments and the total federal income tax you withheld during the prior year. Report
income tax withheld on Form 945, Annual Return of Withheld Federal Income Tax, not on Form 941 or Form 944.
If the recipient is a foreign person who has provided you
with Form W-8BEN, you instead must furnish a statement
to the recipient on Form 1042-S, Foreign Person’s U.S.
Source Income Subject to Withholding, by March 15 for the
prior year. Report federal income tax withheld on Form
1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.
9. Alternative Methods for
Figuring Withholding
You may use various methods of figuring federal income
tax withholding. The methods described below may be
used instead of the common payroll methods provided in
Publication 15 (Circular E). Use the method that best suits
your payroll system and employees.
Employers must use a modified procedure to
figure the amount of federal income tax withholdCAUTION
ing on the wages of nonresident alien employees.
This procedure is discussed in Publication 15 (Circular E).
Before you use any of the alternative methods to figure the
federal income tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E). Do
not use the Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Table
on pages 47–67 for figuring withholding on nonresident
alien employees.
Annualized wages. Multiply the employee’s amount of
wages for the current payroll period by the number of
payroll periods in a year to determine the annualized
wages. Using your employee’s annualized wages, figure
the withholding using Table 7—ANNUAL Payroll Period in
the Percentage Method Tables for Income Tax Withholding in Publication 15 (Circular E). Divide the amount from
the table by the number of payroll periods in the year, and
the result will be the amount of withholding for each payroll
period.
!
Page 23
Average estimated wages. You may withhold the tax for
a payroll period based on estimated average wages, with
necessary adjustments, for any quarter. For details, see
Regulations section 31.3402(h)(1)-1.
Cumulative wages. An employee may ask you, in writing,
to withhold tax on cumulative wages. If you agree to do so,
and you have paid the employee for the same kind of
payroll period (weekly, biweekly, etc.) since the beginning
of the year, you may figure the tax as follows.
Add the wages you have paid the employee for the
current calendar year to the current payroll period amount.
Divide this amount by the number of payroll periods so far
this year, including the current period. Figure the withholding on this amount, and multiply the withholding by the
number of payroll periods so far this year, including the
current period. Use the Percentage Method discussed in
Publication 15 (Circular E). Subtract the total tax already
deducted and withheld during the calendar year from the
total amount of tax calculated. The excess is the amount to
withhold for the current payroll period. See Rev. Proc.
78-8, 1978-1 C.B. 562, for an example of the cumulative
method.
Part-year employment. A part-year employee who
figures income tax on a calendar-year basis may ask you
to withhold tax by the part-year employment method. The
request must be in writing, under penalties of perjury, and
must contain the following information.
• The last day of any employment during the calendar
year with any prior employer.
• A statement that the employee uses the calendar
year accounting period.
• A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms
of continuous employment (defined later in this section) during the current calendar year.
Complete the following steps to figure withholding tax by
the part-year method.
1. Add the wages to be paid to the employee for the
current payroll period to any wages that you have
already paid to the employee in the current term of
continuous employment.
2. Add the number of payroll periods used in step 1 to
the number of payroll periods between the employee’s last employment and current employment.
To find the number of periods between the last employment and current employment, divide the number of calendar days between the employee’s last
day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current
payroll period.
Page 24
3. Divide the step 1 amount by the total number of
payroll periods from step 2.
4. Find the tax in the withholding tax tables on the step
3 amount. Be sure to use the correct payroll period
table and to take into account the employee’s withholding allowances.
5. Multiply the total number of payroll periods from step
2 by the step 4 amount.
6. Subtract from the step 5 amount the total tax already
withheld during the current term of continuous employment. Any excess is the amount to withhold for
the current payroll period.
See Regulations section 31.3402(h)(4)-1(c) for more information about the part-year method.
Term of continuous employment. A term of continuous employment may be a single term or two or more
following terms of employment with the same employer. A
continuous term includes holidays, regular days off, and
days off for illness or vacation. A continuous term begins
on the first day that an employee works for you and earns
pay. It ends on the earlier of the employee’s last day of
work for you or, if the employee performs no services for
you for more than 30 calendar days, the last workday
before the 30-day period. If an employment relationship is
ended, the term of continuous employment is ended even
if a new employment relationship is established with the
same employer within 30 days.
Other methods. You may use other methods and tables
for withholding taxes, as long as the amount of tax withheld
is consistently about the same as it would be as discussed
under Percentage Method in Publication 15 (Circular E). If
you develop an alternative method or table, you should test
the full range of wage and allowance situations to be sure
that they meet the tolerances contained in Regulations
section 31.3402(h)(4)-1 as shown in the chart below.
If the tax required to be
withheld under the
annual percentage
is—
The annual tax
withheld under your
method may not differ
by more than—
Less than $10.00
$9.99
$10 or more but under
$100
$10 plus 10% of the
excess over $10
$100 or more but under
$1,000
$19 plus 3% of the
excess over $100
$1,000 or more
$46 plus 1% of the
excess over $1,000
Publication 15-A (2012)
Formula Tables for Percentage
Method Withholding (for
Automated Payroll Systems)
Two formula tables for percentage method withholding are
on pages 26–29. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this
example.
MARRIED PERSON
(Weekly Payroll Period)
If wages exceeding the allowance amount are over $156 but
not over $490:
Method:
Percentage (Pub. 15) . . .
Alternative 1 (pages
26 – 27) . . . . . . . . . . . . .
Alternative 2 (pages
28 – 29) . . . . . . . . . . . . .
Nonresident alien employees. Employers must use a
modified procedure to figure the amount of federal income
tax withholding on the wages of nonresident alien employees. This procedure is discussed in Publication 15 (Circular E). Before you use these tables to figure the federal
income tax withholding on the wages of nonresident alien
employees, see Publication 15 (Circular E).
Rounding. When employers use the percentage method
in Publication 15 (Circular E) or the formula tables for
percentage method withholding in this publication, the tax
for the pay period may be rounded to the nearest dollar. If
rounding is used, it must be used consistently. Withheld
tax amounts should be rounded to the nearest whole dollar
by dropping amounts under 50 cents and increasing
amounts from 50 to 99 cents to the next higher dollar. For
example, $2.30 becomes $2 and $2.50 becomes $3. This
rounding meets the tolerances under section 3402(h)(4).
Income Tax Withheld:
10% of excess over $156
10% of such wages minus $15.60
Such wages minus $156, times 10%
of remainder
Publication 15-A (2012)
Page 25
Alternative 1.—Tables for Percentage Method Withholding Computations
(For Wages Paid in 2012)
Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73.08)
Single Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $41 . . . . . . . . . . . . 0%
$0
— $209 . . . . . . . . . . . 10% less
$4.10
— $721 . . . . . . . . . . . 15% less
$14.55
— $1,688 . . . . . . . . . . 25% less
$86.65
— $3,477 . . . . . . . . . . 28% less
$137.29
— $7,510 . . . . . . . . . . 33% less
$311.14
— . . . . . . . . . . . . . . . 35% less
$461.34
Married Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $156 . . . . . . . . . . . 0%
$0
— $490 . . . . . . . . . . . 10% less
$15.60
— $1,515 . . . . . . . . . . 15% less
$40.10
— $2,900 . . . . . . . . . . 25% less
$191.60
— $4,338 . . . . . . . . . . 28% less
$278.60
— $7,624 . . . . . . . . . . 33% less
$495.50
— . . . . . . . . . . . . . . . 35% less
$647.98
If the wage in excess of
allowance amount is:
If the wage in excess of
allowance amount is:
Over —
$0
$41
$209
$721
$1,688
$3,477
$7,510
Over —
$0
$156
$490
$1,515
$2,900
$4,338
$7,624
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146.15)
Single Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $83 . . . . . . . . . . . . 0%
$0
— $417 . . . . . . . . . . . 10% less
$8.30
— $1,442 . . . . . . . . . . 15% less
$29.15
— $3,377 . . . . . . . . . . 25% less
$173.35
— $6,954 . . . . . . . . . . 28% less
$274.66
— $15,019 . . . . . . . . . 33% less
$622.36
— . . . . . . . . . . . . . . . 35% less
$922.74
Married Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $312 . . . . . . . . . . . 0%
$0
— $981 . . . . . . . . . . . 10% less
$31.20
— $3,031 . . . . . . . . . . 15% less
$80.25
— $5,800 . . . . . . . . . . 25% less
$383.35
— $8,675 . . . . . . . . . . 28% less
$557.35
— $15,248 . . . . . . . . . 33% less
$991.10
— . . . . . . . . . . . . . . . 35% less
$1,296.06
If the wage in excess of
allowance amount is:
If the wage in excess of
allowance amount is:
Over —
$0
$83
$417
$1,442
$3,377
$6,954
$15,019
Over —
$0
$312
$981
$3,031
$5,800
$8,675
$15,248
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158.33)
Single Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $90 . . . . . . . . . . . . 0%
$0
— $452 . . . . . . . . . . . 10% less
$9.00
— $1,563 . . . . . . . . . . 15% less
$31.60
— $3,658 . . . . . . . . . . 25% less
$187.90
— $7,533 . . . . . . . . . . 28% less
$297.64
— $16,271 . . . . . . . . . 33% less
$674.29
— . . . . . . . . . . . . . . . 35% less
$999.71
Married Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $338 . . . . . . . . . . . 0%
$0
— $1,063 . . . . . . . . . . 10% less
$33.80
— $3,283 . . . . . . . . . . 15% less
$86.95
— $6,283 . . . . . . . . . . 25% less
$415.25
— $9,398 . . . . . . . . . . 28% less
$603.74
— $16,519 . . . . . . . . . 33% less
$1,073.64
— . . . . . . . . . . . . . . . 35% less
$1,404.02
If the wage in excess of
allowance amount is:
If the wage in excess of
allowance amount is:
Over —
$0
$90
$452
$1,563
$3,658
$7,533
$16,271
Over —
$0
$338
$1,063
$3,283
$6,283
$9,398
$16,519
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316.67)
Single Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $179 . . . . . . . . . . . 0%
$0
— $904 . . . . . . . . . . . 10% less
$17.90
— $3,125 . . . . . . . . . . 15% less
$63.10
— $7,317 . . . . . . . . . . 25% less
$375.60
— $15,067 . . . . . . . . . 28% less
$595.11
— $32,542 . . . . . . . . . 33% less
$1,348.46
— . . . . . . . . . . . . . . . 35% less
$1,999.30
Married Person
The income tax to be
withheld is:
Of such
From
But not over —
wage —
product
— $675 . . . . . . . . . . . 0%
$0
— $2,125 . . . . . . . . . . 10% less
$67.50
— $6,567 . . . . . . . . . . 15% less
$173.75
— $12,567 . . . . . . . . . 25% less
$830.45
— $18,796 . . . . . . . . . 28% less
$1,207.46
— $33,038 . . . . . . . . . 33% less
$2,147.26
— . . . . . . . . . . . . . . . 35% less
$2,808.02
If the wage in excess of
allowance amount is:
If the wage in excess of
allowance amount is:
Over —
$0
$179
$904
$3,125
$7,317
$15,067
$32,542
Over —
$0
$675
$2,125
$6,567
$12,567
$18,796
$33,038
Page 26
Publication 15-A (2012)
Alternative 1.—Tables for Percentage Method Withholding Computations (continued)
(For Wages Paid in 2012)
Table E(1)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed for such period is $14.62)
Single Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Of such
From
Over —
But not over —
wage —
product
$0
— $8.30 . . . . . . . . . . . 0%
$0
$8.30
— $41.70 . . . . . . . . . . 10% less
$0.83
$41.70
— $144.20 . . . . . . . . . 15% less
$2.92
$144.20
— $337.70 . . . . . . . . . 25% less
$17.33
$337.70
— $695.40 . . . . . . . . . 28% less
$27.46
$695.40
— $1,501.90 . . . . . . . . 33% less
$62.22
$1,501.90
— . . . . . . . . . . . . . . . 35% less
$92.25
Married Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Of such
From
Over —
But not over —
wage —
product
$0
— $31.20 . . . . . . . . . . 0%
$0
$31.20
— $98.10 . . . . . . . . . . 10% less
$3.12
$98.10
— $303.10 . . . . . . . . . 15% less
$8.03
$303.10
— $580.00 . . . . . . . . . 25% less
$38.34
$580.00
— $867.50 . . . . . . . . . 28% less
$55.73
$867.50
— $1,524.80 . . . . . . . . 33% less
$99.11
$1,524.80
— . . . . . . . . . . . . . . . 35% less
$129.60
Note. — The adjustment factors may be reduced by one – half cent (e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half rounding
operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the
combined bracket rates, for example, $0 to $41 and $41 to $209 combined to read, “Over $0, But not over $209.”
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Publication 15-A (2012)
Page 27
Alternative 2.—Tables for Percentage Method Withholding Computations
(For Wages Paid in 2012)
Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73.08)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $41 . . . . . . . . . . . . minus $0.00 . . .
0%
$41
— $209 . . . . . . . . . . . minus $41.00 . . 10%
$209
— $721 . . . . . . . . . . . minus $97.00 . . 15%
$721
— $1,688 . . . . . . . . . minus $346.60
25%
$1,688
— $3,477 . . . . . . . . . minus $490.32
28%
$3,477
— $7,510 . . . . . . . . . minus $942.85
33%
$7,510
— . . . . . . . . . . . . . . minus $1,318.11 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $156 . . . . . . . . . . . minus $0.00 . . . 0%
$156
— $490 . . . . . . . . . . . minus $156.00 . . 10%
$490
— $1,515 . . . . . . . . . . minus $267.33 . . 15%
$1,515
— $2,900 . . . . . . . . . . minus $766.40 . . 25%
$2,900
— $4,338 . . . . . . . . . . minus $995.00 . . 28%
$4,338
— $7,624 . . . . . . . . . . minus $1,501.52 33%
$7,624
— . . . . . . . . . . . . . . minus $1,851.37 35%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146.15)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $83 . . . . . . . . . . . . minus $0.00 . . .
0%
$83
— $417 . . . . . . . . . . . minus $83.00 . . 10%
$417
— $1,442 . . . . . . . . . minus $194.33
15%
$1,442
— $3,377 . . . . . . . . . minus $693.40
25%
$3,377
— $6,954 . . . . . . . . . minus $980.93
28%
$6,954
— $15,019 . . . . . . . . . minus $1,885.94 33%
$15,019
— . . . . . . . . . . . . . . minus $2,636.40 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $312 . . . . . . . . . . . minus $0.00 . . . 0%
$312
— $981 . . . . . . . . . . . minus $312.00 . . 10%
$981
— $3,031 . . . . . . . . . . minus $535.00 . . 15%
$3,031
— $5,800 . . . . . . . . . . minus $1,533.40 25%
$5,800
— $8,675 . . . . . . . . . . minus $1,990.54 28%
$8,675
— $15,248 . . . . . . . . . minus $3,003.33 33%
$15,248
— . . . . . . . . . . . . . . minus $3,703.03 35%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158.33)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $90 . . . . . . . . . . . . minus $0.00 . . .
0%
$90
— $452 . . . . . . . . . . . minus $90.00 . . 10%
$452
— $1,563 . . . . . . . . . minus $210.67
15%
$1,563
— $3,658 . . . . . . . . . minus $751.60
25%
$3,658
— $7,533 . . . . . . . . . minus $1,063.00 28%
$7,533
— $16,271 . . . . . . . . . minus $2,043.30 33%
$16,271
— . . . . . . . . . . . . . . minus $2,856.31 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $338 . . . . . . . . . . . minus $0.00 . . . 0%
$338
— $1,063 . . . . . . . . . . minus $338.00 . . 10%
$1,063
— $3,283 . . . . . . . . . . minus $579.67 . . 15%
$3,283
— $6,283 . . . . . . . . . . minus $1,661.00 25%
$6,283
— $9,398 . . . . . . . . . . minus $2,156.21 28%
$9,398
— $16,519 . . . . . . . . . minus $3,253.45 33%
$16,519
— . . . . . . . . . . . . . . minus $4,011.49 35%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316.67)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $179 . . . . . . . . . . . minus $0.00 . . .
0%
$179
— $904 . . . . . . . . . . . minus $179.00
10%
$904
— $3,125 . . . . . . . . . minus $420.67
15%
$3,125
— $7,317 . . . . . . . . . minus $1,502.40 25%
$7,317
— $15,067 . . . . . . . . . minus $2,125.39 28%
$15,067
— $32,542 . . . . . . . . . minus $4,086.24 33%
$32,542
— . . . . . . . . . . . . . . minus $5,712.29 35%
Page 28
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over —
But not over —
Such wage —
Times
$0
— $675 . . . . . . . . . . . minus $0.00 . . . 0%
$675
— $2,125 . . . . . . . . . . minus $675.00 . . 10%
$2,125
— $6,567 . . . . . . . . . . minus $1,158.33 15%
$6,567
— $12,567 . . . . . . . . . minus $3,321.80 25%
$12,567
— $18,796 . . . . . . . . . minus $4,312.36 28%
$18,796
— $33,038 . . . . . . . . . minus $6,506.85 33%
$33,038
— . . . . . . . . . . . . . . minus $8,022.91 35%
Publication 15-A (2012)
Alternative 2.—Tables for Percentage Method Withholding Computations (continued)
(For Wages Paid in 2012)
Table E(2)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $14.62)
Single Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Over —
But not over —
Such wage —
Times
$0.00
— $8.30 . . . . . . . . . . minus $0.00 . . .
0%
$8.30
— $41.70 . . . . . . . . . minus $8.30 . . . 10%
$41.70
— $144.20 . . . . . . . . . minus $19.43 . . 15%
$144.20
— $337.70 . . . . . . . . . minus $69.32 . . 25%
$337.70
— $695.40 . . . . . . . . . minus $98.06 . . 28%
$695.40
— $1,501.90 . . . . . . . minus $188.55
33%
$1,501.90
— . . . . . . . . . . . . . . minus $263.59
35%
Married Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Over —
But not over —
Such wage —
Times
$0.00
— $31.20 . . . . . . . . . . minus $0.00 . . . 0%
$31.20
— $98.10 . . . . . . . . . . minus $31.20 . . 10%
$98.10
— $303.10 . . . . . . . . . minus $53.50 . . 15%
$303.10
— $580.00 . . . . . . . . . minus $153.34 . . 25%
$580.00
— $867.50 . . . . . . . . . minus $199.04 . . 28%
$867.50
— $1,524.80 . . . . . . . minus $300.32 . . 33%
$1,524.80
— . . . . . . . . . . . . . . minus $370.29 . . 35%
Note. — The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed
by the combined bracket rates, for example, $0 to $41 and $41 to $209 combined to read, “Over $0, But not over $209.”
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Publication 15-A (2012)
Page 29
Wage Bracket Percentage
Method Tables (for Automated
Payroll Systems)
The Wage Bracket Percentage Method Tables show the
gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding
allowances. These tables also show the computation factors for each number of withholding allowances and the
applicable wage bracket. The computation factors are
used to figure the amount of withholding tax by a percentage method.
Nonresident alien employees. Employers must use a
modified procedure to figure the amount of federal income
tax withholding on the wages of nonresident alien employees. This procedure is discussed in Publication 15 (Circular E). Before you use these tables to figure the federal
income tax withholding on the wages of nonresident alien
employees, see Publication 15 (Circular E).
Kinds of tables. Two kinds of Wage Bracket Percentage
Method Tables are shown. Each has tables for married
and single persons for weekly, biweekly, semimonthly, and
monthly payroll periods.
The difference between the two kinds of tables is the
reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the
tables for Computing Income Tax Withholding From Gross
Wages on pages 31–38, the reduction factor includes both
Page 30
the amount for withholding allowances claimed and a rate
adjustment factor as shown in the Alternative 2—Tables
for Percentage Method Withholding Computations on
pages 28–29. In the tables for Computing Income Tax
Withholding From Wages Exceeding Allowance Amount
on pages 39–46, the reduction factor does not include an
amount for the number of allowances claimed.
Which table to use. Use the kind of wage bracket table
that best suits your payroll system. For example, some
payroll systems automatically subtract from wages the
allowance amount for each employee before finding the
amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance
Amount can be used in these systems. The reduction
factors in these tables do not include the allowance
amount that was automatically subtracted before applying
the table factors in the calculation. For other systems that
do not separately subtract the allowance amount, use the
tables for Computing Income Tax Withholding From Gross
Wages.
Rounding. When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be
rounded to the nearest dollar. If rounding is used, it must
be used consistently. Withheld tax amounts should be
rounded to the nearest whole dollar by dropping amounts
under 50 cents and increasing amounts from 50 to 99
cents to the next higher dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the
tolerances under section 3402(h)(4).
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2012)
Weekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
A
B
C
Multiply
result by —
D
Over
But
not over
from
gross wages1
A
B
C
Multiply
result by —
D
0
$0.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
1
$0.00
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$114.08
$170.08
$419.68
$563.40
$1,015.93
$1,391.19
10%
15%
25%
28%
33%
35%
$0.00
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$229.08
$340.41
$839.48
$1,068.08
$1,574.60
$1,924.45
10%
15%
25%
28%
33%
35%
2
$0.00
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$187.16
$243.16
$492.76
$636.48
$1,089.01
$1,464.27
10%
15%
25%
28%
33%
35%
$0.00
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$302.16
$413.49
$912.56
$1,141.16
$1,647.68
$1,997.53
10%
15%
25%
28%
33%
35%
3
$0.00
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$260.24
$316.24
$565.84
$709.56
$1,162.09
$1,537.35
10%
15%
25%
28%
33%
35%
$0.00
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$375.24
$486.57
$985.64
$1,214.24
$1,720.76
$2,070.61
10%
15%
25%
28%
33%
35%
4
$0.00
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$333.32
$389.32
$638.92
$782.64
$1,235.17
$1,610.43
10%
15%
25%
28%
33%
35%
$0.00
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$448.32
$559.65
$1,058.72
$1,287.32
$1,793.84
$2,143.69
10%
15%
25%
28%
33%
35%
5
$0.00
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$406.40
$462.40
$712.00
$855.72
$1,308.25
$1,683.51
10%
15%
25%
28%
33%
35%
$0.00
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$521.40
$632.73
$1,131.80
$1,360.40
$1,866.92
$2,216.77
10%
15%
25%
28%
33%
35%
6
$0.00
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$479.48
$535.48
$785.08
$928.80
$1,381.33
$1,756.59
10%
15%
25%
28%
33%
35%
$0.00
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$594.48
$705.81
$1,204.88
$1,433.48
$1,940.00
$2,289.85
10%
15%
25%
28%
33%
35%
7
$0.00
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$552.56
$608.56
$858.16
$1,001.88
$1,454.41
$1,829.67
10%
15%
25%
28%
33%
35%
$0.00
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$667.56
$778.89
$1,277.96
$1,506.56
$2,013.08
$2,362.93
10%
15%
25%
28%
33%
35%
(Continue on next page)
Publication 15-A (2012)
Page 31
Weekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
Over
But
not over
And gross wages are —
from
gross wages1
Multiply
result by —
Over
But
not over
from
gross wages1
Multiply
result by —
8
$0.00
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$625.64
$681.64
$931.24
$1,074.96
$1,527.49
$1,902.75
10%
15%
25%
28%
33%
35%
$0.00
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$740.64
$851.97
$1,351.04
$1,579.64
$2,086.16
$2,436.01
10%
15%
25%
28%
33%
35%
92
$0.00
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$698.72
$754.72
$1,004.32
$1,148.04
$1,600.57
$1,975.83
10%
15%
25%
28%
33%
35%
$0.00
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$813.72
$925.05
$1,424.12
$1,652.72
$2,159.24
$2,509.09
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wage.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $73.08 for each additional allowance
claimed.
Page 32
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2012)
Biweekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
A
B
C
0
$0.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
1
$0.00
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
........
3
$0.00
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
Multiply
result by —
Over
But
not over
from
gross wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$229.15
$340.48
$839.55
$1,127.08
$2,032.09
$2,782.55
10%
15%
25%
28%
33%
35%
$0.00
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$458.15
$681.15
$1,679.55
$2,136.69
$3,149.48
$3,849.18
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$375.30
$486.63
$985.70
$1,273.23
$2,178.24
$2,928.70
10%
15%
25%
28%
33%
35%
$0.00
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
........
subtract
subtract
subtract
subtract
subtract
subtract
$604.30
$827.30
$1,825.70
$2,282.84
$3,295.63
$3,995.33
10%
15%
25%
28%
33%
35%
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$521.45
$632.78
$1,131.85
$1,419.38
$2,324.39
$3,074.85
10%
15%
25%
28%
33%
35%
$0.00
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$750.45
$973.45
$1,971.85
$2,428.99
$3,441.78
$4,141.48
10%
15%
25%
28%
33%
35%
4
$0.00
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$667.60
$778.93
$1,278.00
$1,565.53
$2,470.54
$3,221.00
10%
15%
25%
28%
33%
35%
$0.00
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$896.60
$1,119.60
$2,118.00
$2,575.14
$3,587.93
$4,287.63
10%
15%
25%
28%
33%
35%
5
$0.00
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$813.75
$925.08
$1,424.15
$1,711.68
$2,616.69
$3,367.15
10%
15%
25%
28%
33%
35%
$0.00
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,042.75
$1,265.75
$2,264.15
$2,721.29
$3,734.08
$4,433.78
10%
15%
25%
28%
33%
35%
6
$0.00
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$959.90
$1,071.23
$1,570.30
$1,857.83
$2,762.84
$3,513.30
10%
15%
25%
28%
33%
35%
$0.00
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,188.90
$1,411.90
$2,410.30
$2,867.44
$3,880.23
$4,579.93
10%
15%
25%
28%
33%
35%
7
$0.00
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,106.05
$1,217.38
$1,716.45
$2,003.98
$2,908.99
$3,659.45
10%
15%
25%
28%
33%
35%
$0.00
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,335.05
$1,558.05
$2,556.45
$3,013.59
$4,026.38
$4,726.08
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 33
Biweekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
Multiply
result by —
Over
But
not over
from
gross wages1
Multiply
result by —
8
$0.00
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,252.20
$1,363.53
$1,862.60
$2,150.13
$3,055.14
$3,805.60
10%
15%
25%
28%
33%
35%
$0.00
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,481.20
$1,704.20
$2,702.60
$3,159.74
$4,172.53
$4,872.23
10%
15%
25%
28%
33%
35%
92
$0.00
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,398.35
$1,509.68
$2,008.75
$2,296.28
$3,201.29
$3,951.75
10%
15%
25%
28%
33%
35%
$0.00
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,627.35
$1,850.35
$2,848.75
$3,305.89
$4,318.68
$5,018.38
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wage.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $146.15 for each additional
allowance claimed.
Page 34
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2012)
Semimonthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
A
B
C
0
$0.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
1
$0.00
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
........
3
$0.00
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
Multiply
result by —
Over
But
not over
from
gross wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$248.33
$369.00
$909.93
$1,221.33
$2,201.63
$3,014.64
10%
15%
25%
28%
33%
35%
$0.00
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$496.33
$738.00
$1,819.33
$2,314.54
$3,411.78
$4,169.82
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$406.66
$527.33
$1,068.26
$1,379.66
$2,359.96
$3,172.97
10%
15%
25%
28%
33%
35%
$0.00
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
........
subtract
subtract
subtract
subtract
subtract
subtract
$654.66
$896.33
$1,977.66
$2,472.87
$3,570.11
$4,328.15
10%
15%
25%
28%
33%
35%
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$564.99
$685.66
$1,226.59
$1,537.99
$2,518.29
$3,331.30
10%
15%
25%
28%
33%
35%
$0.00
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$812.99
$1,054.66
$2,135.99
$2,631.20
$3,728.44
$4,486.48
10%
15%
25%
28%
33%
35%
4
$0.00
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$723.32
$843.99
$1,384.92
$1,696.32
$2,676.62
$3,489.63
10%
15%
25%
28%
33%
35%
$0.00
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$971.32
$1,212.99
$2,294.32
$2,789.53
$3,886.77
$4,644.81
10%
15%
25%
28%
33%
35%
5
$0.00
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$881.65
$1,002.32
$1,543.25
$1,854.65
$2,834.95
$3,647.96
10%
15%
25%
28%
33%
35%
$0.00
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,129.65
$1,371.32
$2,452.65
$2,947.86
$4,045.10
$4,803.14
10%
15%
25%
28%
33%
35%
6
$0.00
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,039.98
$1,160.65
$1,701.58
$2,012.98
$2,993.28
$3,806.29
10%
15%
25%
28%
33%
35%
$0.00
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,287.98
$1,529.65
$2,610.98
$3,106.19
$4,203.43
$4,961.47
10%
15%
25%
28%
33%
35%
7
$0.00
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,198.31
$1,318.98
$1,859.91
$2,171.31
$3,151.61
$3,964.62
10%
15%
25%
28%
33%
35%
$0.00
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,446.31
$1,687.98
$2,769.31
$3,264.52
$4,361.76
$5,119.80
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 35
Semimonthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
Multiply
result by —
Over
But
not over
from
gross wages1
Multiply
result by —
8
$0.00
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,356.64
$1,477.31
$2,018.24
$2,329.64
$3,309.94
$4,122.95
10%
15%
25%
28%
33%
35%
$0.00
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,604.64
$1,846.31
$2,927.64
$3,422.85
$4,520.09
$5,278.13
10%
15%
25%
28%
33%
35%
92
$0.00
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,514.97
$1,635.64
$2,176.57
$2,487.97
$3,468.27
$4,281.28
10%
15%
25%
28%
33%
35%
$0.00
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,762.97
$2,004.64
$3,085.97
$3,581.18
$4,678.42
$5,436.46
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $158.33 for each additional
allowance claimed.
Page 36
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2012)
Monthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
A
B
C
0
$0.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
1
$0.00
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
........
3
$0.00
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
Multiply
result by —
Over
But
not over
from
gross wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$495.67
$737.34
$1,819.07
$2,442.06
$4,402.91
$6,028.96
10%
15%
25%
28%
33%
35%
$0.00
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$991.67
$1,475.00
$3,638.47
$4,629.03
$6,823.52
$8,339.58
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$812.34
$1,054.01
$2,135.74
$2,758.73
$4,719.58
$6,345.63
10%
15%
25%
28%
33%
35%
$0.00
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,308.34
$1,791.67
$3,955.14
$4,945.70
$7,140.19
$8,656.25
10%
15%
25%
28%
33%
35%
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,129.01
$1,370.68
$2,452.41
$3,075.40
$5,036.25
$6,662.30
10%
15%
25%
28%
33%
35%
$0.00
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,625.01
$2,108.34
$4,271.81
$5,262.37
$7,456.86
$8,972.92
10%
15%
25%
28%
33%
35%
4
$0.00
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,445.68
$1,687.35
$2,769.08
$3,392.07
$5,352.92
$6,978.97
10%
15%
25%
28%
33%
35%
$0.00
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,941.68
$2,425.01
$4,588.48
$5,579.04
$7,773.53
$9,289.59
10%
15%
25%
28%
33%
35%
5
$0.00
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,762.35
$2,004.02
$3,085.75
$3,708.74
$5,669.59
$7,295.64
10%
15%
25%
28%
33%
35%
$0.00
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,258.35
$2,741.68
$4,905.15
$5,895.71
$8,090.20
$9,606.26
10%
15%
25%
28%
33%
35%
6
$0.00
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,079.02
$2,320.69
$3,402.42
$4,025.41
$5,986.26
$7,612.31
10%
15%
25%
28%
33%
35%
$0.00
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,575.02
$3,058.35
$5,221.82
$6,212.38
$8,406.87
$9,922.93
10%
15%
25%
28%
33%
35%
7
$0.00
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,395.69
$2,637.36
$3,719.09
$4,342.08
$6,302.93
$7,928.98
10%
15%
25%
28%
33%
35%
$0.00
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,891.69
$3,375.02
$5,538.49
$6,529.05
$8,723.54
$10,239.60
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 37
Monthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
gross wages1
Multiply
result by —
Over
But
not over
from
gross wages1
Multiply
result by —
8
$0.00
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,712.36
$2,954.03
$4,035.76
$4,658.75
$6,619.60
$8,245.65
10%
15%
25%
28%
33%
35%
$0.00
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,208.36
$3,691.69
$5,855.16
$6,845.72
$9,040.21
$10,556.27
10%
15%
25%
28%
33%
35%
92
$0.00
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,029.03
$3,270.70
$4,352.43
$4,975.42
$6,936.27
$8,562.32
10%
15%
25%
28%
33%
35%
$0.00
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,525.03
$4,008.36
$6,171.83
$7,162.39
$9,356.88
$10,872.94
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $316.67 for each additional
allowance claimed.
Page 38
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2012)
Weekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
A
B
C
Multiply
result by —
D
Over
But
not over
from
excess wages1
A
B
C
Multiply
result by —
D
0
$0.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
1
$0.00
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
2
$0.00
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
3
$0.00
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
4
$0.00
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
5
$0.00
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
6
$0.00
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
7
$0.00
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
(Continue on next page)
Publication 15-A (2012)
Page 39
Weekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
Over
But
not over
And gross wages are —
from
excess wages1
Multiply
result by —
Over
But
not over
from
excess wages1
Multiply
result by —
8
$0.00
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
92
$0.00
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $73.08 for each
additional allowance claimed.
Page 40
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2012)
Biweekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
A
B
C
0
$0.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
1
$0.00
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
........
3
$0.00
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
Multiply
result by —
Over
But
not over
from
excess wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
4
$0.00
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
5
$0.00
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
6
$0.00
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
7
$0.00
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 41
Biweekly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
Multiply
result by —
Over
But
not over
from
excess wages1
Multiply
result by —
8
$0.00
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
92
$0.00
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $146.15 for each
additional allowance claimed.
Page 42
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2012)
Semimonthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
A
B
C
0
$0.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
1
$0.00
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
........
3
$0.00
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
Multiply
result by —
Over
But
not over
from
excess wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
4
$0.00
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
5
$0.00
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
6
$0.00
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
7
$0.00
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 43
Semimonthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
Multiply
result by —
Over
But
not over
from
excess wages1
Multiply
result by —
8
$0.00
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
92
$0.00
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $158.33 for each
additional allowance claimed.
Page 44
Publication 15-A (2012)
Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2012)
Monthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
A
B
C
0
$0.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
1
$0.00
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
........
subtract
subtract
subtract
subtract
subtract
subtract
2
$0.00
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
........
3
$0.00
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
Multiply
result by —
Over
But
not over
from
excess wages1
A
B
C
10%
15%
25%
28%
33%
35%
$0
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
4
$0.00
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
5
$0.00
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
6
$0.00
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
7
$0.00
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
D
Multiply
result by —
D
(Continue on next page)
Publication 15-A (2012)
Page 45
Monthly Payroll Period
Single Persons
If the
number of
allowances
is —
Married Persons
And gross wages are —
And gross wages are —
Over
But
not over
from
excess wages1
Multiply
result by —
Over
But
not over
from
excess wages1
Multiply
result by —
8
$0.00
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
92
$0.00
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $316.67 for each
additional allowance claimed.
Page 46
Publication 15-A (2012)
Combined Income Tax,
Employee Social Security Tax,
and Employee Medicare Tax
Withholding Tables
If you want to combine amounts to be withheld as income
tax, employee social security tax, and employee Medicare
tax, you may use the combined tables on pages 48–67.
You cannot use the combined tables on pages
48–67 to figure withholding on the wages of nonCAUTION
resident alien employees. Employers must use a
modified procedure to figure the amount of federal income
tax withholding on the wages of nonresident alien employees. For information about this procedure, see Publication
15 (Circular E).
Combined withholding tables for single and married
taxpayers are shown for weekly, biweekly, semimonthly,
monthly, and daily or miscellaneous payroll periods. The
payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket
in the applicable table, you will have to use one of the other
methods for figuring income tax withholding described in
this publication or in Publication 15 (Circular E). For wages
that do not exceed $110,100 the combined social security
tax rate and Medicare tax rate is 5.65% each for the
employee and employer for wages paid in 2012. You can
figure the employee social security tax by multiplying the
wages by 4.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
!
Publication 15-A (2012)
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012.
If the scheduled increase to 6.2% does occur, replace the
4.2% rate in this section with 6.2%, and stop using the
Combined Withholding Tables on pages 48–67. If necessary, new Combined Withholding Tables will be available
at www.irs.gov/pub15a.
The combined tables give the correct total withholding
only if wages for social security and Medicare taxes and
income tax withholding are the same. When you have paid
more than the maximum amount of wages subject to social
security tax ($110,100 in 2012) in a calendar year, you
may no longer use the combined tables.
If you use the combined withholding tables, use the
following steps to find the amounts to report on your
Form 941 or Form 944.
!
1. Employee social security tax withheld. Multiply the
wages by 4.2%.
2. Employee Medicare tax withheld. Multiply the wages
by 1.45%.
3. Income tax withheld. Subtract the amounts from
steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in
the same way.
Page 47
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$5.25
5.53
6.81
7.10
8.38
8.66
9.94
10.23
11.51
11.79
13.07
13.36
14.64
14.92
16.20
16.49
17.77
18.05
19.33
19.62
20.90
21.18
22.46
22.75
24.03
24.31
25.59
25.88
27.16
27.58
30.15
31.71
34.28
35.84
38.41
39.97
42.54
44.10
46.67
48.23
50.80
52.36
54.93
56.49
59.06
60.62
63.19
64.75
67.32
68.88
71.45
73.01
75.58
77.14
79.71
81.27
83.84
85.40
87.97
89.53
92.10
93.66
96.23
97.79
100.36
101.92
104.49
106.05
108.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
7.92
8.20
9.49
9.77
11.05
11.33
12.62
12.90
14.18
14.46
15.75
16.03
17.31
17.59
18.88
19.16
20.58
22.15
23.71
25.28
26.84
28.41
29.97
31.54
33.10
35.67
37.23
39.80
41.36
43.93
45.49
48.06
49.62
52.19
53.75
56.32
57.88
60.45
62.01
64.58
66.14
68.71
70.27
72.84
74.40
76.97
78.53
81.10
82.66
85.23
86.79
89.36
90.92
93.49
95.05
97.62
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
Page 48
$55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
11.88
12.16
13.58
15.15
16.71
18.28
19.84
21.41
22.97
24.54
26.10
27.67
29.23
30.80
32.36
33.93
35.49
37.06
38.62
41.19
42.75
45.32
46.88
49.45
51.01
53.58
55.14
57.71
59.27
61.84
63.40
65.97
67.53
70.10
71.66
74.23
75.79
78.36
79.92
82.49
84.05
86.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
16.54
18.10
19.67
21.23
22.80
24.36
25.93
27.49
29.06
30.62
32.19
33.75
35.32
36.88
38.45
40.01
42.58
44.14
46.71
48.27
50.84
52.40
54.97
56.53
59.10
60.66
63.23
64.79
67.36
68.92
71.49
73.05
75.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
20.49
22.06
23.62
25.19
26.75
28.32
29.88
31.45
33.01
34.58
36.14
37.71
39.27
40.84
42.40
43.97
45.53
48.10
49.66
52.23
53.79
56.36
57.92
60.49
62.05
64.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
24.45
26.01
27.58
29.14
30.71
32.27
33.84
35.40
36.97
38.53
40.10
41.66
43.23
44.79
46.36
47.92
49.49
51.05
53.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
28.40
29.97
31.53
33.10
34.66
36.23
37.79
39.36
40.92
42.49
44.05
45.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
32.92
34.49
36.05
37.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
Publication 15-A (2012)
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
$99.18
101.75
103.31
105.88
107.44
110.01
111.57
114.14
115.70
118.27
119.83
122.40
123.96
126.53
128.09
130.66
132.22
134.79
136.35
138.92
141.48
145.05
147.61
151.18
153.74
157.31
159.87
163.44
166.00
169.57
172.13
175.70
178.26
181.83
184.39
187.96
190.52
194.09
196.65
200.22
202.78
206.35
208.91
212.48
215.04
218.61
221.17
224.74
227.30
230.87
233.43
237.00
239.56
243.13
245.69
249.26
251.82
255.39
257.95
261.52
264.08
267.65
270.21
273.78
276.34
$88.18
90.75
92.31
94.88
96.44
99.01
100.57
103.14
104.70
107.27
108.83
111.40
112.96
115.53
117.09
119.66
121.22
123.79
125.35
127.92
129.48
132.05
133.61
136.18
137.74
140.31
141.87
145.44
148.00
151.57
154.13
157.70
160.26
163.83
166.39
169.96
172.52
176.09
178.65
182.22
184.78
188.35
190.91
194.48
197.04
200.61
203.17
206.74
209.30
212.87
215.43
219.00
221.56
225.13
227.69
231.26
233.82
237.39
239.95
243.52
246.08
249.65
252.21
255.78
258.34
3
4
5
6
7
8
9
10
$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
40.83
42.40
43.96
45.53
47.09
48.66
50.22
51.79
53.35
54.92
56.48
58.05
59.61
61.18
62.74
64.31
65.87
67.44
70.00
71.57
74.13
75.70
78.26
79.83
82.39
83.96
86.52
88.09
90.65
92.22
94.78
96.35
98.91
100.48
103.04
104.61
107.17
108.74
111.30
112.87
115.43
117.00
119.56
121.13
123.69
125.26
127.82
129.39
131.95
133.52
136.08
137.65
140.21
141.78
144.34
$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
42.66
43.22
43.79
45.35
46.92
48.48
50.05
51.61
53.18
54.74
56.31
57.87
59.44
61.00
62.57
64.13
65.70
67.26
68.83
71.39
72.96
75.52
77.09
79.65
81.22
83.78
85.35
87.91
89.48
92.04
93.61
96.17
97.74
100.30
101.87
104.43
106.00
108.56
110.13
112.69
114.26
116.82
118.39
120.95
122.52
125.08
126.65
129.21
130.78
133.34
The amount of income, social security, and Medicare taxes to be withheld is —
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
$110.18
112.75
114.31
116.88
118.44
121.01
122.57
125.14
126.70
129.27
130.83
133.40
135.96
138.53
142.09
144.66
148.22
150.79
154.35
156.92
160.48
163.05
166.61
169.18
172.74
175.31
178.87
181.44
185.00
187.57
191.13
193.70
197.26
199.83
203.39
205.96
209.52
212.09
215.65
218.22
221.78
224.35
227.91
230.48
234.04
236.61
240.17
242.74
246.30
248.87
252.43
255.00
258.56
261.13
264.69
267.26
270.82
273.39
276.95
279.52
283.08
285.65
289.21
291.78
295.34
$1,250 and over
Publication 15-A (2012)
$77.18
79.75
81.31
83.88
85.44
88.01
89.57
92.14
93.70
96.27
97.83
100.40
101.96
104.53
106.09
108.66
110.22
112.79
114.35
116.92
118.48
121.05
122.61
125.18
126.74
129.31
130.87
133.44
135.00
137.57
139.13
141.70
143.26
145.83
148.39
150.96
154.52
157.09
160.65
163.22
166.78
169.35
172.91
175.48
179.04
181.61
185.17
187.74
191.30
193.87
197.43
200.00
203.56
206.13
209.69
212.26
215.82
218.39
221.95
224.52
228.08
230.65
234.21
236.78
240.34
$66.18
68.75
70.31
72.88
74.44
77.01
78.57
81.14
82.70
85.27
86.83
89.40
90.96
93.53
95.09
97.66
99.22
101.79
103.35
105.92
107.48
110.05
111.61
114.18
115.74
118.31
119.87
122.44
124.00
126.57
128.13
130.70
132.26
134.83
136.39
138.96
140.52
143.09
144.65
147.22
148.78
151.35
153.91
157.48
160.04
163.61
166.17
169.74
172.30
175.87
178.43
182.00
184.56
188.13
190.69
194.26
196.82
200.39
202.95
206.52
209.08
212.65
215.21
218.78
221.34
$55.18
57.75
59.31
61.88
63.44
66.01
67.57
70.14
71.70
74.27
75.83
78.40
79.96
82.53
84.09
86.66
88.22
90.79
92.35
94.92
96.48
99.05
100.61
103.18
104.74
107.31
108.87
111.44
113.00
115.57
117.13
119.70
121.26
123.83
125.39
127.96
129.52
132.09
133.65
136.22
137.78
140.35
141.91
144.48
146.04
148.61
150.17
152.74
154.30
157.87
160.43
164.00
166.56
170.13
172.69
176.26
178.82
182.39
184.95
188.52
191.08
194.65
197.21
200.78
203.34
$47.18
48.75
50.31
51.88
53.44
55.01
56.57
59.14
60.70
63.27
64.83
67.40
68.96
71.53
73.09
75.66
77.22
79.79
81.35
83.92
85.48
88.05
89.61
92.18
93.74
96.31
97.87
100.44
102.00
104.57
106.13
108.70
110.26
112.83
114.39
116.96
118.52
121.09
122.65
125.22
126.78
129.35
130.91
133.48
135.04
137.61
139.17
141.74
143.30
145.87
147.43
150.00
151.56
154.13
155.69
158.26
160.82
163.39
166.95
169.52
173.08
175.65
179.21
181.78
185.34
$39.18
40.75
42.31
43.88
45.44
47.01
48.57
50.14
51.70
53.27
54.83
56.40
57.96
60.53
62.09
64.66
66.22
68.79
70.35
72.92
74.48
77.05
78.61
81.18
82.74
85.31
86.87
89.44
91.00
93.57
95.13
97.70
99.26
101.83
103.39
105.96
107.52
110.09
111.65
114.22
115.78
118.35
119.91
122.48
124.04
126.61
128.17
130.74
132.30
134.87
136.43
139.00
140.56
143.13
144.69
147.26
148.82
151.39
152.95
155.52
157.08
159.65
161.21
163.78
167.34
$34.18
34.75
35.31
36.88
38.44
40.01
41.57
43.14
44.70
46.27
47.83
49.40
50.96
52.53
54.09
55.66
57.22
58.79
60.35
61.92
63.48
66.05
67.61
70.18
71.74
74.31
75.87
78.44
80.00
82.57
84.13
86.70
88.26
90.83
92.39
94.96
96.52
99.09
100.65
103.22
104.78
107.35
108.91
111.48
113.04
115.61
117.17
119.74
121.30
123.87
125.43
128.00
129.56
132.13
133.69
136.26
137.82
140.39
141.95
144.52
146.08
148.65
150.21
152.78
154.34
Do not use this table. See page 47 for instructions.
Page 49
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
10.18
10.46
11.75
12.03
13.31
13.59
14.88
15.16
16.58
18.15
19.71
21.28
22.84
24.41
25.97
27.54
29.10
30.67
32.23
33.80
35.36
36.93
38.49
40.06
41.62
43.19
44.75
46.32
47.88
49.45
51.01
52.58
54.14
55.71
57.27
58.84
60.40
61.97
64.53
66.10
68.66
70.23
72.79
74.36
76.92
78.49
81.05
82.62
85.18
86.75
89.31
90.88
93.44
95.01
97.57
99.14
101.70
103.27
105.83
107.40
109.96
111.53
114.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
14.28
15.84
17.41
18.97
20.54
22.10
23.67
25.23
26.80
28.36
29.93
31.49
33.06
34.62
36.19
37.75
39.32
40.88
42.45
44.01
45.58
47.14
48.71
50.27
51.84
53.40
54.97
56.53
58.10
59.66
61.23
62.79
64.36
65.92
67.49
70.05
71.62
74.18
75.75
78.31
79.88
82.44
84.01
86.57
88.14
90.70
92.27
94.83
96.40
98.96
100.53
103.09
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
Page 50
$125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
18.80
20.36
21.93
23.49
25.06
26.62
28.19
29.75
31.32
32.88
34.45
36.01
37.58
39.14
40.71
42.27
43.84
45.40
46.97
48.53
50.10
51.66
53.23
54.79
56.36
57.92
59.49
61.05
62.62
64.18
65.75
67.31
68.88
71.44
73.01
75.57
77.14
79.70
81.27
83.83
85.40
87.96
89.53
92.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
22.75
24.32
25.88
27.45
29.01
30.58
32.14
33.71
35.27
36.84
38.40
39.97
41.53
43.10
44.66
46.23
47.79
49.36
50.92
52.49
54.05
55.62
57.18
58.75
60.31
61.88
63.44
65.01
66.57
68.14
69.70
71.27
72.83
74.40
76.96
78.53
81.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
26.71
28.27
29.84
31.40
32.97
34.53
36.10
37.66
39.23
40.79
42.36
43.92
45.49
47.05
48.62
50.18
51.75
53.31
54.88
56.44
58.01
59.57
61.14
62.70
64.27
65.83
67.40
68.96
70.53
72.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
31.23
32.79
34.36
35.92
37.49
39.05
40.62
42.18
43.75
45.31
46.88
48.44
50.01
51.57
53.14
54.70
56.27
57.83
59.40
60.96
62.53
64.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
35.18
36.75
38.31
39.88
41.44
43.01
44.57
46.14
47.70
49.27
50.83
52.40
53.96
55.53
57.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
39.14
40.70
42.27
43.83
45.40
46.96
48.53
50.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
Publication 15-A (2012)
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$42.66
43.22
43.79
44.35
44.92
45.48
46.05
47.61
49.18
50.74
52.31
53.87
55.44
57.00
58.57
60.13
61.70
63.26
64.83
66.39
67.96
69.52
71.09
72.65
74.22
75.78
77.35
78.91
80.48
82.04
83.61
85.17
86.74
88.30
89.87
91.43
93.00
94.56
96.13
97.69
100.26
101.82
104.39
105.95
108.52
110.08
112.65
114.21
116.78
118.34
120.91
122.47
125.04
126.60
129.17
130.73
133.30
134.86
137.43
138.99
141.56
143.12
145.69
147.25
$42.66
43.22
43.79
44.35
44.92
45.48
46.05
46.61
47.18
47.74
48.31
48.87
49.44
50.00
51.57
53.13
54.70
56.26
57.83
59.39
60.96
62.52
64.09
65.65
67.22
68.78
70.35
71.91
73.48
75.04
76.61
78.17
79.74
81.30
82.87
84.43
86.00
87.56
89.13
90.69
92.26
93.82
95.39
96.95
98.52
100.08
101.65
103.21
105.78
107.34
109.91
111.47
114.04
115.60
118.17
119.73
122.30
123.86
126.43
127.99
130.56
132.12
134.69
136.25
The amount of income, social security, and Medicare taxes to be withheld is —
$750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
$760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
$115.66
118.22
119.79
122.35
123.92
126.48
128.05
130.61
132.18
134.74
136.31
138.87
140.44
143.00
144.57
147.13
148.70
151.26
152.83
155.39
156.96
159.52
161.09
163.65
165.22
167.78
169.35
171.91
173.48
176.04
177.61
180.17
181.74
184.30
185.87
188.43
190.00
192.56
194.13
196.69
198.26
200.82
202.39
204.95
206.52
209.08
210.65
213.21
214.78
217.34
218.91
221.47
223.04
225.60
227.17
229.73
231.30
233.86
235.43
237.99
239.56
242.12
243.69
246.25
$1,390 and over
Publication 15-A (2012)
$104.66
107.22
108.79
111.35
112.92
115.48
117.05
119.61
121.18
123.74
125.31
127.87
129.44
132.00
133.57
136.13
137.70
140.26
141.83
144.39
145.96
148.52
150.09
152.65
154.22
156.78
158.35
160.91
162.48
165.04
166.61
169.17
170.74
173.30
174.87
177.43
179.00
181.56
183.13
185.69
187.26
189.82
191.39
193.95
195.52
198.08
199.65
202.21
203.78
206.34
207.91
210.47
212.04
214.60
216.17
218.73
220.30
222.86
224.43
226.99
228.56
231.12
232.69
235.25
$93.66
96.22
97.79
100.35
101.92
104.48
106.05
108.61
110.18
112.74
114.31
116.87
118.44
121.00
122.57
125.13
126.70
129.26
130.83
133.39
134.96
137.52
139.09
141.65
143.22
145.78
147.35
149.91
151.48
154.04
155.61
158.17
159.74
162.30
163.87
166.43
168.00
170.56
172.13
174.69
176.26
178.82
180.39
182.95
184.52
187.08
188.65
191.21
192.78
195.34
196.91
199.47
201.04
203.60
205.17
207.73
209.30
211.86
213.43
215.99
217.56
220.12
221.69
224.25
$82.66
85.22
86.79
89.35
90.92
93.48
95.05
97.61
99.18
101.74
103.31
105.87
107.44
110.00
111.57
114.13
115.70
118.26
119.83
122.39
123.96
126.52
128.09
130.65
132.22
134.78
136.35
138.91
140.48
143.04
144.61
147.17
148.74
151.30
152.87
155.43
157.00
159.56
161.13
163.69
165.26
167.82
169.39
171.95
173.52
176.08
177.65
180.21
181.78
184.34
185.91
188.47
190.04
192.60
194.17
196.73
198.30
200.86
202.43
204.99
206.56
209.12
210.69
213.25
$73.66
75.22
76.79
78.35
79.92
82.48
84.05
86.61
88.18
90.74
92.31
94.87
96.44
99.00
100.57
103.13
104.70
107.26
108.83
111.39
112.96
115.52
117.09
119.65
121.22
123.78
125.35
127.91
129.48
132.04
133.61
136.17
137.74
140.30
141.87
144.43
146.00
148.56
150.13
152.69
154.26
156.82
158.39
160.95
162.52
165.08
166.65
169.21
170.78
173.34
174.91
177.47
179.04
181.60
183.17
185.73
187.30
189.86
191.43
193.99
195.56
198.12
199.69
202.25
$65.66
67.22
68.79
70.35
71.92
73.48
75.05
76.61
78.18
79.74
81.31
83.87
85.44
88.00
89.57
92.13
93.70
96.26
97.83
100.39
101.96
104.52
106.09
108.65
110.22
112.78
114.35
116.91
118.48
121.04
122.61
125.17
126.74
129.30
130.87
133.43
135.00
137.56
139.13
141.69
143.26
145.82
147.39
149.95
151.52
154.08
155.65
158.21
159.78
162.34
163.91
166.47
168.04
170.60
172.17
174.73
176.30
178.86
180.43
182.99
184.56
187.12
188.69
191.25
$58.66
60.22
61.79
63.35
64.92
66.48
68.05
69.61
71.18
72.74
74.31
75.87
77.44
79.00
80.57
82.13
83.70
85.26
86.83
89.39
90.96
93.52
95.09
97.65
99.22
101.78
103.35
105.91
107.48
110.04
111.61
114.17
115.74
118.30
119.87
122.43
124.00
126.56
128.13
130.69
132.26
134.82
136.39
138.95
140.52
143.08
144.65
147.21
148.78
151.34
152.91
155.47
157.04
159.60
161.17
163.73
165.30
167.86
169.43
171.99
173.56
176.12
177.69
180.25
$51.66
53.22
54.79
56.35
57.92
59.48
61.05
62.61
64.18
65.74
67.31
68.87
70.44
72.00
73.57
75.13
76.70
78.26
79.83
81.39
82.96
84.52
86.09
87.65
89.22
90.78
92.35
94.91
96.48
99.04
100.61
103.17
104.74
107.30
108.87
111.43
113.00
115.56
117.13
119.69
121.26
123.82
125.39
127.95
129.52
132.08
133.65
136.21
137.78
140.34
141.91
144.47
146.04
148.60
150.17
152.73
154.30
156.86
158.43
160.99
162.56
165.12
166.69
169.25
$43.66
45.22
46.79
48.35
49.92
51.48
53.05
54.61
56.18
57.74
59.31
60.87
62.44
64.00
65.57
67.13
68.70
70.26
71.83
73.39
74.96
76.52
78.09
79.65
81.22
82.78
84.35
85.91
87.48
89.04
90.61
92.17
93.74
96.30
97.87
100.43
102.00
104.56
106.13
108.69
110.26
112.82
114.39
116.95
118.52
121.08
122.65
125.21
126.78
129.34
130.91
133.47
135.04
137.60
139.17
141.73
143.30
145.86
147.43
149.99
151.56
154.12
155.69
158.25
Do not use this table. See page 47 for instructions.
Page 51
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$8.07
9.36
9.64
10.92
11.20
12.49
12.77
14.05
14.33
15.62
15.90
17.18
17.46
18.75
19.03
20.31
20.59
21.88
22.16
23.44
23.72
25.01
25.29
26.57
26.85
28.14
28.42
29.70
29.98
31.41
32.97
34.54
36.10
37.67
39.23
40.80
42.36
43.93
45.49
47.06
48.62
50.19
51.75
53.32
54.88
56.45
59.01
60.58
63.14
64.71
67.27
68.84
71.40
72.97
75.82
79.95
84.08
88.21
92.34
96.47
100.60
104.73
108.86
112.99
117.12
121.25
125.38
129.51
133.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
14.42
14.70
15.98
17.41
18.97
20.54
22.10
23.67
25.23
26.80
28.36
29.93
31.49
33.06
34.62
36.19
37.75
39.32
40.88
42.45
44.01
45.58
47.14
48.71
50.27
51.84
53.40
54.97
56.82
59.95
63.08
66.21
70.34
74.47
78.60
82.73
86.86
90.99
95.12
99.25
103.38
107.51
111.64
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
Page 52
$105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
22.75
24.32
25.88
27.45
29.01
30.58
32.14
33.71
35.27
36.84
38.40
39.97
42.82
45.95
49.08
52.21
55.34
58.47
61.60
64.73
67.86
70.99
74.12
78.25
82.38
86.51
90.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
30.95
34.08
37.21
40.34
43.47
46.60
49.73
52.86
55.99
59.12
62.25
65.38
68.51
71.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
40.99
44.12
47.25
50.38
53.51
56.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
Publication 15-A (2012)
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
80.67
83.80
86.93
90.06
93.19
96.32
99.45
102.58
105.71
108.84
111.97
115.10
118.23
121.36
124.49
127.62
130.75
134.88
139.01
143.14
147.27
151.40
155.53
159.66
163.79
167.92
172.05
176.18
180.31
184.44
188.57
192.70
196.83
200.96
205.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
86.45
88.58
91.71
94.84
97.97
101.10
104.23
107.36
110.49
113.62
116.75
119.88
123.01
126.14
129.27
132.40
135.53
138.66
141.79
145.92
150.05
154.18
158.31
162.44
166.57
170.70
174.83
178.96
183.09
The amount of income, social security, and Medicare taxes to be withheld is —
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
$137.77
141.90
146.03
150.16
154.29
158.42
162.55
166.68
170.81
174.94
179.07
183.20
187.33
191.46
195.59
199.72
203.85
207.98
212.11
216.24
220.37
224.50
228.63
232.76
236.89
241.02
245.15
249.28
253.41
257.54
261.67
265.80
270.93
277.06
283.19
289.32
295.45
301.58
307.71
313.84
319.97
326.10
332.23
338.36
344.49
350.62
356.75
362.88
369.01
375.14
381.27
387.40
393.53
399.66
405.79
411.92
418.05
424.18
430.31
436.44
442.57
448.70
454.83
460.96
467.09
$2,100 and over
Publication 15-A (2012)
$115.77
119.90
124.03
128.16
132.29
136.42
140.55
144.68
148.81
152.94
157.07
161.20
165.33
169.46
173.59
177.72
181.85
185.98
190.11
194.24
198.37
202.50
206.63
210.76
214.89
219.02
223.15
227.28
231.41
235.54
239.67
243.80
247.93
252.06
256.19
260.32
264.45
268.58
272.71
277.84
283.97
290.10
296.23
302.36
308.49
314.62
320.75
326.88
333.01
339.14
345.27
351.40
357.53
363.66
369.79
375.92
382.05
388.18
394.31
400.44
406.57
412.70
418.83
424.96
431.09
$94.77
98.90
103.03
107.16
111.29
115.42
119.55
123.68
127.81
131.94
136.07
140.20
144.33
148.46
152.59
156.72
160.85
164.98
169.11
173.24
177.37
181.50
185.63
189.76
193.89
198.02
202.15
206.28
210.41
214.54
218.67
222.80
226.93
231.06
235.19
239.32
243.45
247.58
251.71
255.84
259.97
264.10
268.23
272.36
276.49
280.62
284.75
289.88
296.01
302.14
308.27
314.40
320.53
326.66
332.79
338.92
345.05
351.18
357.31
363.44
369.57
375.70
381.83
387.96
394.09
$74.77
77.90
81.03
85.16
89.29
93.42
97.55
101.68
105.81
109.94
114.07
118.20
122.33
126.46
130.59
134.72
138.85
142.98
147.11
151.24
155.37
159.50
163.63
167.76
171.89
176.02
180.15
184.28
188.41
192.54
196.67
200.80
204.93
209.06
213.19
217.32
221.45
225.58
229.71
233.84
237.97
242.10
246.23
250.36
254.49
258.62
262.75
266.88
271.01
275.14
279.27
283.40
287.53
291.66
296.79
302.92
309.05
315.18
321.31
327.44
333.57
339.70
345.83
351.96
358.09
$59.77
62.90
66.03
69.16
72.29
75.42
78.55
81.68
84.81
87.94
92.07
96.20
100.33
104.46
108.59
112.72
116.85
120.98
125.11
129.24
133.37
137.50
141.63
145.76
149.89
154.02
158.15
162.28
166.41
170.54
174.67
178.80
182.93
187.06
191.19
195.32
199.45
203.58
207.71
211.84
215.97
220.10
224.23
228.36
232.49
236.62
240.75
244.88
249.01
253.14
257.27
261.40
265.53
269.66
273.79
277.92
282.05
286.18
290.31
294.44
298.57
302.70
308.83
314.96
321.09
$45.77
48.90
52.03
55.16
58.29
61.42
64.55
67.68
70.81
73.94
77.07
80.20
83.33
86.46
89.59
92.72
95.85
98.98
103.11
107.24
111.37
115.50
119.63
123.76
127.89
132.02
136.15
140.28
144.41
148.54
152.67
156.80
160.93
165.06
169.19
173.32
177.45
181.58
185.71
189.84
193.97
198.10
202.23
206.36
210.49
214.62
218.75
222.88
227.01
231.14
235.27
239.40
243.53
247.66
251.79
255.92
260.05
264.18
268.31
272.44
276.57
280.70
284.83
288.96
293.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
55.81
58.94
62.07
65.20
68.33
71.46
74.59
77.72
80.85
83.98
87.11
90.24
93.37
96.50
99.63
102.76
105.89
110.02
114.15
118.28
122.41
126.54
130.67
134.80
138.93
143.06
147.19
151.32
155.45
159.58
163.71
167.84
171.97
176.10
180.23
184.36
188.49
192.62
196.75
200.88
205.01
209.14
213.27
217.40
221.53
225.66
229.79
233.92
238.05
242.18
246.31
250.44
254.57
258.70
262.83
266.96
271.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
65.85
68.98
72.11
75.24
78.37
81.50
84.63
87.76
90.89
94.02
97.15
100.28
103.41
106.54
109.67
112.80
116.93
121.06
125.19
129.32
133.45
137.58
141.71
145.84
149.97
154.10
158.23
162.36
166.49
170.62
174.75
178.88
183.01
187.14
191.27
195.40
199.53
203.66
207.79
211.92
216.05
220.18
224.31
228.44
232.57
236.70
240.83
244.96
249.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
73.76
76.89
80.02
83.15
86.28
89.41
92.54
95.67
98.80
101.93
105.06
108.19
111.32
114.45
117.58
120.71
123.84
127.97
132.10
136.23
140.36
144.49
148.62
152.75
156.88
161.01
165.14
169.27
173.40
177.53
181.66
185.79
189.92
194.05
198.18
202.31
206.44
210.57
214.70
218.83
222.96
227.09
Do not use this table. See page 47 for instructions.
Page 53
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
19.36
20.93
22.49
24.06
25.62
27.19
28.75
30.32
31.88
33.45
35.01
36.58
38.14
39.71
41.27
42.84
44.40
45.97
48.82
51.95
55.08
58.21
61.34
64.47
67.60
70.73
73.86
76.99
80.12
83.25
86.38
89.51
92.64
95.77
98.90
102.03
105.16
108.29
111.42
114.55
117.68
120.81
123.94
128.07
132.20
136.33
140.46
144.59
148.72
152.85
156.98
161.11
165.24
169.37
173.50
177.63
181.76
185.89
190.02
194.15
198.28
202.41
206.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
27.27
28.84
30.40
31.97
33.82
36.95
40.08
43.21
46.34
49.47
52.60
55.73
58.86
61.99
65.12
68.25
71.38
74.51
77.64
80.77
83.90
87.03
90.16
93.29
96.42
99.55
102.68
105.81
108.94
112.07
115.20
118.33
121.46
124.59
127.72
130.85
134.98
139.11
143.24
147.37
151.50
155.63
159.76
163.89
168.02
172.15
176.28
180.41
184.54
2
3
4
5
6
7
8
9
10
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
Page 54
$250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
35.47
38.60
41.73
44.86
47.99
51.12
54.25
57.38
60.51
63.64
66.77
69.90
73.03
76.16
79.29
82.42
85.55
88.68
91.81
94.94
98.07
101.20
104.33
107.46
110.59
113.72
116.85
119.98
123.11
126.24
129.37
132.50
135.63
138.76
141.89
146.02
150.15
154.28
158.41
162.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
45.51
48.64
51.77
54.90
58.03
61.16
64.29
67.42
70.55
73.68
76.81
79.94
83.07
86.20
89.33
92.46
95.59
98.72
101.85
104.98
108.11
111.24
114.37
117.50
120.63
123.76
126.89
130.02
133.15
136.28
139.41
142.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
52.42
55.55
58.68
61.81
64.94
68.07
71.20
74.33
77.46
80.59
83.72
86.85
89.98
93.11
96.24
99.37
102.50
105.63
108.76
111.89
115.02
118.15
121.28
124.41
127.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
60.33
63.46
66.59
69.72
72.85
75.98
79.11
82.24
85.37
88.50
91.63
94.76
97.89
101.02
104.15
107.28
110.41
113.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
70.37
73.50
76.63
79.76
82.89
86.02
89.15
92.28
95.41
98.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
78.28
81.41
84.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
Publication 15-A (2012)
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
95.23
98.36
101.49
104.62
107.75
110.88
114.01
117.14
120.27
123.40
126.53
129.66
132.79
135.92
139.05
142.18
145.31
148.44
151.57
154.70
157.83
160.96
164.09
167.22
170.35
173.48
176.61
179.74
182.87
186.00
189.13
192.26
195.39
199.52
203.65
207.78
211.91
216.04
220.17
224.30
228.43
232.56
236.69
240.82
244.95
249.08
253.21
257.34
261.47
265.60
269.73
273.86
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
100.01
103.14
106.27
109.40
112.53
115.66
118.79
121.92
125.05
128.18
131.31
134.44
137.57
140.70
143.83
146.96
150.09
153.22
156.35
159.48
162.61
165.74
168.87
172.00
175.13
178.26
181.39
184.52
187.65
190.78
193.91
197.04
200.17
203.30
206.43
210.56
214.69
218.82
222.95
227.08
231.21
235.34
239.47
243.60
247.73
251.86
The amount of income, social security, and Medicare taxes to be withheld is —
$1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
$210.67
214.80
218.93
223.06
227.19
231.32
235.45
239.58
243.71
247.84
251.97
256.10
260.23
264.36
268.49
272.62
276.75
280.88
285.01
289.14
293.27
297.40
301.53
305.66
309.79
313.92
318.05
322.18
326.31
330.44
334.57
338.70
342.83
346.96
351.09
355.22
359.35
363.48
367.61
371.74
375.87
380.00
384.13
388.26
392.39
396.52
400.65
404.78
408.91
413.04
417.17
421.30
425.43
429.56
433.69
437.82
441.95
446.08
450.21
454.34
458.47
462.60
466.73
470.86
$2,680 and over
Publication 15-A (2012)
$188.67
192.80
196.93
201.06
205.19
209.32
213.45
217.58
221.71
225.84
229.97
234.10
238.23
242.36
246.49
250.62
254.75
258.88
263.01
267.14
271.27
275.40
279.53
283.66
287.79
291.92
296.05
300.18
304.31
308.44
312.57
316.70
320.83
324.96
329.09
333.22
337.35
341.48
345.61
349.74
353.87
358.00
362.13
366.26
370.39
374.52
378.65
382.78
386.91
391.04
395.17
399.30
403.43
407.56
411.69
415.82
419.95
424.08
428.21
432.34
436.47
440.60
444.73
448.86
$166.67
170.80
174.93
179.06
183.19
187.32
191.45
195.58
199.71
203.84
207.97
212.10
216.23
220.36
224.49
228.62
232.75
236.88
241.01
245.14
249.27
253.40
257.53
261.66
265.79
269.92
274.05
278.18
282.31
286.44
290.57
294.70
298.83
302.96
307.09
311.22
315.35
319.48
323.61
327.74
331.87
336.00
340.13
344.26
348.39
352.52
356.65
360.78
364.91
369.04
373.17
377.30
381.43
385.56
389.69
393.82
397.95
402.08
406.21
410.34
414.47
418.60
422.73
426.86
$145.67
149.80
153.93
158.06
162.19
166.32
170.45
174.58
178.71
182.84
186.97
191.10
195.23
199.36
203.49
207.62
211.75
215.88
220.01
224.14
228.27
232.40
236.53
240.66
244.79
248.92
253.05
257.18
261.31
265.44
269.57
273.70
277.83
281.96
286.09
290.22
294.35
298.48
302.61
306.74
310.87
315.00
319.13
323.26
327.39
331.52
335.65
339.78
343.91
348.04
352.17
356.30
360.43
364.56
368.69
372.82
376.95
381.08
385.21
389.34
393.47
397.60
401.73
405.86
$130.67
133.80
136.93
140.06
143.19
146.32
149.45
152.58
156.71
160.84
164.97
169.10
173.23
177.36
181.49
185.62
189.75
193.88
198.01
202.14
206.27
210.40
214.53
218.66
222.79
226.92
231.05
235.18
239.31
243.44
247.57
251.70
255.83
259.96
264.09
268.22
272.35
276.48
280.61
284.74
288.87
293.00
297.13
301.26
305.39
309.52
313.65
317.78
321.91
326.04
330.17
334.30
338.43
342.56
346.69
350.82
354.95
359.08
363.21
367.34
371.47
375.60
379.73
383.86
$116.67
119.80
122.93
126.06
129.19
132.32
135.45
138.58
141.71
144.84
147.97
151.10
154.23
157.36
160.49
163.62
167.75
171.88
176.01
180.14
184.27
188.40
192.53
196.66
200.79
204.92
209.05
213.18
217.31
221.44
225.57
229.70
233.83
237.96
242.09
246.22
250.35
254.48
258.61
262.74
266.87
271.00
275.13
279.26
283.39
287.52
291.65
295.78
299.91
304.04
308.17
312.30
316.43
320.56
324.69
328.82
332.95
337.08
341.21
345.34
349.47
353.60
357.73
361.86
$101.67
104.80
107.93
111.06
114.19
117.32
120.45
123.58
126.71
129.84
132.97
136.10
139.23
142.36
145.49
148.62
151.75
154.88
158.01
161.14
164.27
167.40
170.53
174.66
178.79
182.92
187.05
191.18
195.31
199.44
203.57
207.70
211.83
215.96
220.09
224.22
228.35
232.48
236.61
240.74
244.87
249.00
253.13
257.26
261.39
265.52
269.65
273.78
277.91
282.04
286.17
290.30
294.43
298.56
302.69
306.82
310.95
315.08
319.21
323.34
327.47
331.60
335.73
339.86
$87.67
90.80
93.93
97.06
100.19
103.32
106.45
109.58
112.71
115.84
118.97
122.10
125.23
128.36
131.49
134.62
137.75
140.88
144.01
147.14
150.27
153.40
156.53
159.66
162.79
165.92
169.05
172.18
175.31
178.44
181.57
185.70
189.83
193.96
198.09
202.22
206.35
210.48
214.61
218.74
222.87
227.00
231.13
235.26
239.39
243.52
247.65
251.78
255.91
260.04
264.17
268.30
272.43
276.56
280.69
284.82
288.95
293.08
297.21
301.34
305.47
309.60
313.73
317.86
$79.67
80.80
81.93
83.06
85.19
88.32
91.45
94.58
97.71
100.84
103.97
107.10
110.23
113.36
116.49
119.62
122.75
125.88
129.01
132.14
135.27
138.40
141.53
144.66
147.79
150.92
154.05
157.18
160.31
163.44
166.57
169.70
172.83
175.96
179.09
182.22
185.35
188.48
192.61
196.74
200.87
205.00
209.13
213.26
217.39
221.52
225.65
229.78
233.91
238.04
242.17
246.30
250.43
254.56
258.69
262.82
266.95
271.08
275.21
279.34
283.47
287.60
291.73
295.86
Do not use this table. See page 47 for instructions.
Page 55
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
Page 56
$115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
5.65%
$9.64
9.92
11.20
11.49
12.77
13.05
14.33
14.62
15.90
16.18
17.46
17.75
19.03
19.31
20.59
20.88
22.16
22.44
23.72
24.01
25.29
25.57
26.85
27.14
28.42
28.70
29.98
31.41
32.97
34.54
36.10
37.67
39.23
40.80
42.36
43.93
45.49
47.06
48.62
50.19
51.75
53.32
54.88
56.45
58.01
59.58
61.14
62.71
64.27
66.84
68.40
70.97
73.82
77.95
82.08
86.21
90.34
94.47
98.60
102.73
106.86
110.99
115.12
119.25
123.38
127.51
131.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
15.41
16.97
18.54
20.10
21.67
23.23
24.80
26.36
27.93
29.49
31.06
32.62
34.19
35.75
37.32
38.88
40.45
42.01
43.58
45.14
46.71
48.27
49.84
51.40
52.97
54.82
57.95
61.08
64.21
67.34
70.47
74.60
78.73
82.86
86.99
91.12
95.25
99.38
103.51
107.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
24.45
26.01
27.58
29.14
30.71
32.27
33.84
35.40
36.97
38.82
41.95
45.08
48.21
51.34
54.47
57.60
60.73
63.86
66.99
70.12
73.25
76.38
79.51
83.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
33.21
36.34
39.47
42.60
45.73
48.86
51.99
55.12
58.25
61.38
64.51
67.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
42.25
45.38
48.51
51.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
Publication 15-A (2012)
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
88.45
91.58
94.71
97.84
100.97
104.10
107.23
110.36
113.49
116.62
119.75
122.88
126.01
129.14
132.27
135.40
138.53
141.66
144.79
148.92
153.05
157.18
161.31
165.44
169.57
173.70
177.83
181.96
186.09
190.22
194.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
97.49
100.62
103.75
106.88
110.01
113.14
116.27
119.40
122.53
125.66
128.79
131.92
135.05
138.18
141.31
144.44
147.57
150.70
153.83
157.96
162.09
166.22
170.35
The amount of income, social security, and Medicare taxes to be withheld is —
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
$135.77
139.90
144.03
148.16
152.29
156.42
160.55
164.68
168.81
172.94
177.07
181.20
185.33
189.46
193.59
197.72
201.85
205.98
210.11
214.24
218.37
222.50
226.63
230.76
234.89
239.02
243.15
247.28
251.41
255.54
259.67
263.80
267.93
272.06
276.19
280.32
284.45
288.58
293.71
299.84
305.97
312.10
318.23
324.36
330.49
336.62
342.75
348.88
355.01
361.14
367.27
373.40
379.53
385.66
391.79
397.92
404.05
410.18
416.31
422.44
428.57
434.70
440.83
446.96
453.09
459.22
465.35
$2,140 and over
Publication 15-A (2012)
$111.77
115.90
120.03
124.16
128.29
132.42
136.55
140.68
144.81
148.94
153.07
157.20
161.33
165.46
169.59
173.72
177.85
181.98
186.11
190.24
194.37
198.50
202.63
206.76
210.89
215.02
219.15
223.28
227.41
231.54
235.67
239.80
243.93
248.06
252.19
256.32
260.45
264.58
268.71
272.84
276.97
281.10
285.23
289.36
293.49
297.62
302.75
308.88
315.01
321.14
327.27
333.40
339.53
345.66
351.79
357.92
364.05
370.18
376.31
382.44
388.57
394.70
400.83
406.96
413.09
419.22
425.35
$87.77
91.90
96.03
100.16
104.29
108.42
112.55
116.68
120.81
124.94
129.07
133.20
137.33
141.46
145.59
149.72
153.85
157.98
162.11
166.24
170.37
174.50
178.63
182.76
186.89
191.02
195.15
199.28
203.41
207.54
211.67
215.80
219.93
224.06
228.19
232.32
236.45
240.58
244.71
248.84
252.97
257.10
261.23
265.36
269.49
273.62
277.75
281.88
286.01
290.14
294.27
298.40
302.53
306.66
312.79
318.92
325.05
331.18
337.31
343.44
349.57
355.70
361.83
367.96
374.09
380.22
386.35
$70.77
73.90
77.03
80.16
83.29
86.42
89.55
93.68
97.81
101.94
106.07
110.20
114.33
118.46
122.59
126.72
130.85
134.98
139.11
143.24
147.37
151.50
155.63
159.76
163.89
168.02
172.15
176.28
180.41
184.54
188.67
192.80
196.93
201.06
205.19
209.32
213.45
217.58
221.71
225.84
229.97
234.10
238.23
242.36
246.49
250.62
254.75
258.88
263.01
267.14
271.27
275.40
279.53
283.66
287.79
291.92
296.05
300.18
304.31
308.44
312.57
316.70
321.83
327.96
334.09
340.22
346.35
$54.77
57.90
61.03
64.16
67.29
70.42
73.55
76.68
79.81
82.94
86.07
89.20
92.33
95.46
98.59
102.72
106.85
110.98
115.11
119.24
123.37
127.50
131.63
135.76
139.89
144.02
148.15
152.28
156.41
160.54
164.67
168.80
172.93
177.06
181.19
185.32
189.45
193.58
197.71
201.84
205.97
210.10
214.23
218.36
222.49
226.62
230.75
234.88
239.01
243.14
247.27
251.40
255.53
259.66
263.79
267.92
272.05
276.18
280.31
284.44
288.57
292.70
296.83
300.96
305.09
309.22
313.35
$45.77
46.90
48.03
49.16
51.29
54.42
57.55
60.68
63.81
66.94
70.07
73.20
76.33
79.46
82.59
85.72
88.85
91.98
95.11
98.24
101.37
104.50
107.63
111.76
115.89
120.02
124.15
128.28
132.41
136.54
140.67
144.80
148.93
153.06
157.19
161.32
165.45
169.58
173.71
177.84
181.97
186.10
190.23
194.36
198.49
202.62
206.75
210.88
215.01
219.14
223.27
227.40
231.53
235.66
239.79
243.92
248.05
252.18
256.31
260.44
264.57
268.70
272.83
276.96
281.09
285.22
289.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
60.33
63.46
66.59
69.72
72.85
75.98
79.11
82.24
85.37
88.50
91.63
94.76
97.89
101.02
104.15
107.28
110.41
113.54
116.67
120.80
124.93
129.06
133.19
137.32
141.45
145.58
149.71
153.84
157.97
162.10
166.23
170.36
174.49
178.62
182.75
186.88
191.01
195.14
199.27
203.40
207.53
211.66
215.79
219.92
224.05
228.18
232.31
236.44
240.57
244.70
248.83
252.96
257.09
261.22
265.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
69.37
72.50
75.63
78.76
81.89
85.02
88.15
91.28
94.41
97.54
100.67
103.80
106.93
110.06
113.19
116.32
119.45
122.58
126.71
130.84
134.97
139.10
143.23
147.36
151.49
155.62
159.75
163.88
168.01
172.14
176.27
180.40
184.53
188.66
192.79
196.92
201.05
205.18
209.31
213.44
217.57
221.70
225.83
229.96
234.09
238.22
242.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
78.41
81.54
84.67
87.80
90.93
94.06
97.19
100.32
103.45
106.58
109.71
112.84
115.97
119.10
122.23
125.36
128.49
131.62
135.75
139.88
144.01
148.14
152.27
156.40
160.53
164.66
168.79
172.92
177.05
181.18
185.31
189.44
193.57
197.70
201.83
205.96
210.09
214.22
218.35
Do not use this table. See page 47 for instructions.
Page 57
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
20.49
22.06
23.62
25.19
26.75
28.32
29.88
31.45
33.01
34.58
36.14
37.71
39.27
40.84
42.40
43.97
45.82
48.95
52.08
55.21
58.34
61.47
64.60
67.73
70.86
73.99
77.12
80.25
83.38
86.51
89.64
92.77
95.90
99.03
102.16
105.29
108.42
111.55
114.68
117.81
120.94
124.07
127.20
130.33
134.46
138.59
142.72
146.85
150.98
155.11
159.24
163.37
167.50
171.63
175.76
179.89
184.02
188.15
192.28
196.41
200.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
29.82
32.95
36.08
39.21
42.34
45.47
48.60
51.73
54.86
57.99
61.12
64.25
67.38
70.51
73.64
76.77
79.90
83.03
86.16
89.29
92.42
95.55
98.68
101.81
104.94
108.07
111.20
114.33
117.46
120.59
123.72
126.85
129.98
133.11
136.24
139.37
143.50
147.63
151.76
155.89
160.02
164.15
168.28
172.41
176.54
2
3
4
5
6
7
8
9
10
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
Page 58
$270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
39.86
42.99
46.12
49.25
52.38
55.51
58.64
61.77
64.90
68.03
71.16
74.29
77.42
80.55
83.68
86.81
89.94
93.07
96.20
99.33
102.46
105.59
108.72
111.85
114.98
118.11
121.24
124.37
127.50
130.63
133.76
136.89
140.02
143.15
146.28
149.41
152.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
48.90
52.03
55.16
58.29
61.42
64.55
67.68
70.81
73.94
77.07
80.20
83.33
86.46
89.59
92.72
95.85
98.98
102.11
105.24
108.37
111.50
114.63
117.76
120.89
124.02
127.15
130.28
133.41
136.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
57.94
61.07
64.20
67.33
70.46
73.59
76.72
79.85
82.98
86.11
89.24
92.37
95.50
98.63
101.76
104.89
108.02
111.15
114.28
117.41
120.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
66.98
70.11
73.24
76.37
79.50
82.63
85.76
88.89
92.02
95.15
98.28
101.41
104.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
76.02
79.15
82.28
85.41
88.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
Publication 15-A (2012)
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
101.01
104.14
107.27
110.40
113.53
116.66
119.79
122.92
126.05
129.18
132.31
135.44
138.57
141.70
144.83
147.96
151.09
154.22
157.35
160.48
163.61
166.74
169.87
173.00
176.13
179.26
182.39
185.52
188.65
191.78
194.91
198.04
201.17
204.30
207.43
210.56
213.69
217.82
221.95
226.08
230.21
234.34
238.47
242.60
246.73
250.86
254.99
259.12
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
100.01
101.14
102.27
103.40
104.53
105.66
106.79
107.92
110.05
113.18
116.31
119.44
122.57
125.70
128.83
131.96
135.09
138.22
141.35
144.48
147.61
150.74
153.87
157.00
160.13
163.26
166.39
169.52
172.65
175.78
178.91
182.04
185.17
188.30
191.43
194.56
197.69
200.82
203.95
207.08
210.21
213.34
216.47
219.60
222.73
226.86
230.99
235.12
The amount of income, social security, and Medicare taxes to be withheld is —
$1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
$204.67
208.80
212.93
217.06
221.19
225.32
229.45
233.58
237.71
241.84
245.97
250.10
254.23
258.36
262.49
266.62
270.75
274.88
279.01
283.14
287.27
291.40
295.53
299.66
303.79
307.92
312.05
316.18
320.31
324.44
328.57
332.70
336.83
340.96
345.09
349.22
353.35
357.48
361.61
365.74
369.87
374.00
378.13
382.26
386.39
390.52
394.65
398.78
402.91
407.04
411.17
415.30
419.43
423.56
427.69
431.82
435.95
440.08
444.21
448.34
452.47
456.60
460.73
464.86
468.99
473.12
$2,720 and over
Publication 15-A (2012)
$180.67
184.80
188.93
193.06
197.19
201.32
205.45
209.58
213.71
217.84
221.97
226.10
230.23
234.36
238.49
242.62
246.75
250.88
255.01
259.14
263.27
267.40
271.53
275.66
279.79
283.92
288.05
292.18
296.31
300.44
304.57
308.70
312.83
316.96
321.09
325.22
329.35
333.48
337.61
341.74
345.87
350.00
354.13
358.26
362.39
366.52
370.65
374.78
378.91
383.04
387.17
391.30
395.43
399.56
403.69
407.82
411.95
416.08
420.21
424.34
428.47
432.60
436.73
440.86
444.99
449.12
$156.67
160.80
164.93
169.06
173.19
177.32
181.45
185.58
189.71
193.84
197.97
202.10
206.23
210.36
214.49
218.62
222.75
226.88
231.01
235.14
239.27
243.40
247.53
251.66
255.79
259.92
264.05
268.18
272.31
276.44
280.57
284.70
288.83
292.96
297.09
301.22
305.35
309.48
313.61
317.74
321.87
326.00
330.13
334.26
338.39
342.52
346.65
350.78
354.91
359.04
363.17
367.30
371.43
375.56
379.69
383.82
387.95
392.08
396.21
400.34
404.47
408.60
412.73
416.86
420.99
425.12
$139.67
142.80
145.93
149.06
152.19
155.32
158.45
161.58
165.71
169.84
173.97
178.10
182.23
186.36
190.49
194.62
198.75
202.88
207.01
211.14
215.27
219.40
223.53
227.66
231.79
235.92
240.05
244.18
248.31
252.44
256.57
260.70
264.83
268.96
273.09
277.22
281.35
285.48
289.61
293.74
297.87
302.00
306.13
310.26
314.39
318.52
322.65
326.78
330.91
335.04
339.17
343.30
347.43
351.56
355.69
359.82
363.95
368.08
372.21
376.34
380.47
384.60
388.73
392.86
396.99
401.12
$123.67
126.80
129.93
133.06
136.19
139.32
142.45
145.58
148.71
151.84
154.97
158.10
161.23
164.36
167.49
171.62
175.75
179.88
184.01
188.14
192.27
196.40
200.53
204.66
208.79
212.92
217.05
221.18
225.31
229.44
233.57
237.70
241.83
245.96
250.09
254.22
258.35
262.48
266.61
270.74
274.87
279.00
283.13
287.26
291.39
295.52
299.65
303.78
307.91
312.04
316.17
320.30
324.43
328.56
332.69
336.82
340.95
345.08
349.21
353.34
357.47
361.60
365.73
369.86
373.99
378.12
$107.67
110.80
113.93
117.06
120.19
123.32
126.45
129.58
132.71
135.84
138.97
142.10
145.23
148.36
151.49
154.62
157.75
160.88
164.01
167.14
170.27
173.40
176.53
180.66
184.79
188.92
193.05
197.18
201.31
205.44
209.57
213.70
217.83
221.96
226.09
230.22
234.35
238.48
242.61
246.74
250.87
255.00
259.13
263.26
267.39
271.52
275.65
279.78
283.91
288.04
292.17
296.30
300.43
304.56
308.69
312.82
316.95
321.08
325.21
329.34
333.47
337.60
341.73
345.86
349.99
354.12
$91.67
94.80
97.93
101.06
104.19
107.32
110.45
113.58
116.71
119.84
122.97
126.10
129.23
132.36
135.49
138.62
141.75
144.88
148.01
151.14
154.27
157.40
160.53
163.66
166.79
169.92
173.05
176.18
179.31
182.44
185.57
189.70
193.83
197.96
202.09
206.22
210.35
214.48
218.61
222.74
226.87
231.00
235.13
239.26
243.39
247.52
251.65
255.78
259.91
264.04
268.17
272.30
276.43
280.56
284.69
288.82
292.95
297.08
301.21
305.34
309.47
313.60
317.73
321.86
325.99
330.12
$79.67
80.80
81.93
85.06
88.19
91.32
94.45
97.58
100.71
103.84
106.97
110.10
113.23
116.36
119.49
122.62
125.75
128.88
132.01
135.14
138.27
141.40
144.53
147.66
150.79
153.92
157.05
160.18
163.31
166.44
169.57
172.70
175.83
178.96
182.09
185.22
188.35
191.48
194.61
198.74
202.87
207.00
211.13
215.26
219.39
223.52
227.65
231.78
235.91
240.04
244.17
248.30
252.43
256.56
260.69
264.82
268.95
273.08
277.21
281.34
285.47
289.60
293.73
297.86
301.99
306.12
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
91.97
95.10
98.23
101.36
104.49
107.62
110.75
113.88
117.01
120.14
123.27
126.40
129.53
132.66
135.79
138.92
142.05
145.18
148.31
151.44
154.57
157.70
160.83
163.96
167.09
170.22
173.35
176.48
179.61
182.74
185.87
189.00
192.13
195.26
198.39
201.52
204.65
208.78
212.91
217.04
221.17
225.30
229.43
233.56
237.69
241.82
245.95
250.08
254.21
258.34
262.47
266.60
270.73
274.86
278.99
283.12
Do not use this table. See page 47 for instructions.
Page 59
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$17.71
19.28
20.84
22.41
23.97
25.54
27.10
28.67
30.52
33.65
36.78
39.91
43.04
46.17
49.30
52.43
55.56
58.69
61.82
64.95
68.08
71.21
74.34
79.03
85.29
91.55
97.81
104.07
110.33
116.59
122.85
131.11
139.37
147.63
155.89
164.15
172.41
180.67
188.93
197.19
205.45
213.71
221.97
230.23
238.49
246.75
255.01
263.27
271.53
279.79
288.05
296.31
304.57
312.83
321.09
329.35
337.61
345.87
354.13
362.39
370.65
378.91
387.17
395.43
403.69
411.95
420.21
428.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
29.82
32.95
36.08
39.21
42.34
47.03
53.29
59.55
65.81
72.07
78.33
84.59
90.85
97.11
103.37
109.63
115.89
122.15
128.41
134.67
140.93
149.19
157.45
165.71
173.97
182.23
190.49
198.75
207.01
215.27
223.53
231.79
240.05
248.31
256.57
264.83
273.09
281.35
289.61
297.87
306.13
314.39
322.65
330.91
339.17
347.43
355.69
363.95
372.21
380.47
2
3
4
5
6
7
8
9
10
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
Page 60
$220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
47.33
53.59
59.85
66.11
72.37
78.63
84.89
91.15
97.41
103.67
109.93
116.19
122.45
128.71
134.97
141.23
147.49
153.75
160.01
168.27
176.53
184.79
193.05
201.31
209.57
217.83
226.09
234.35
242.61
250.87
259.13
267.39
275.65
283.91
292.17
300.43
308.69
316.95
325.21
333.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
65.41
71.67
77.93
84.19
90.45
96.71
102.97
109.23
115.49
121.75
128.01
134.27
140.53
146.79
153.05
159.31
165.57
171.83
178.09
186.35
194.61
202.87
211.13
219.39
227.65
235.91
244.17
252.43
260.69
268.95
277.21
285.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
83.49
89.75
96.01
102.27
108.53
114.79
121.05
127.31
133.57
139.83
146.09
152.35
158.61
164.87
171.13
177.39
183.65
189.91
197.17
205.43
213.69
221.95
230.21
238.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
102.57
108.83
115.09
121.35
127.61
133.87
140.13
146.39
152.65
158.91
165.17
171.43
177.69
183.95
190.21
196.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
120.65
126.91
133.17
139.43
145.69
151.95
158.21
164.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
Publication 15-A (2012)
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
$2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
$436.73
444.99
453.25
461.51
469.77
478.03
486.29
494.55
502.81
511.07
519.33
527.59
535.85
544.11
552.37
560.63
568.89
577.15
586.41
598.67
610.93
623.19
635.45
647.71
659.97
672.23
684.49
696.75
709.01
721.27
733.53
745.79
758.05
770.31
782.57
794.83
807.09
819.35
831.61
843.87
856.13
868.39
880.65
892.91
905.17
917.43
929.69
941.95
954.21
966.47
978.73
990.99
1,003.25
1,015.51
1,027.77
1,040.03
1,052.29
1,064.55
1,076.81
1,089.07
1,101.33
1,113.59
1,125.85
1,138.11
1,150.37
1,162.63
$388.73
396.99
405.25
413.51
421.77
430.03
438.29
446.55
454.81
463.07
471.33
479.59
487.85
496.11
504.37
512.63
520.89
529.15
537.41
545.67
553.93
562.19
570.45
578.71
586.97
595.23
605.49
617.75
630.01
642.27
654.53
666.79
679.05
691.31
703.57
715.83
728.09
740.35
752.61
764.87
777.13
789.39
801.65
813.91
826.17
838.43
850.69
862.95
875.21
887.47
899.73
911.99
924.25
936.51
948.77
961.03
973.29
985.55
997.81
1,010.07
1,022.33
1,034.59
1,046.85
1,059.11
1,071.37
1,083.63
$5,040 and over
Publication 15-A (2012)
$341.73
349.99
358.25
366.51
374.77
383.03
391.29
399.55
407.81
416.07
424.33
432.59
440.85
449.11
457.37
465.63
473.89
482.15
490.41
498.67
506.93
515.19
523.45
531.71
539.97
548.23
556.49
564.75
573.01
581.27
589.53
597.79
606.05
614.31
624.57
636.83
649.09
661.35
673.61
685.87
698.13
710.39
722.65
734.91
747.17
759.43
771.69
783.95
796.21
808.47
820.73
832.99
845.25
857.51
869.77
882.03
894.29
906.55
918.81
931.07
943.33
955.59
967.85
980.11
992.37
1,004.63
$293.73
301.99
310.25
318.51
326.77
335.03
343.29
351.55
359.81
368.07
376.33
384.59
392.85
401.11
409.37
417.63
425.89
434.15
442.41
450.67
458.93
467.19
475.45
483.71
491.97
500.23
508.49
516.75
525.01
533.27
541.53
549.79
558.05
566.31
574.57
582.83
591.09
599.35
607.61
615.87
624.13
632.39
643.65
655.91
668.17
680.43
692.69
704.95
717.21
729.47
741.73
753.99
766.25
778.51
790.77
803.03
815.29
827.55
839.81
852.07
864.33
876.59
888.85
901.11
913.37
925.63
$246.73
254.99
263.25
271.51
279.77
288.03
296.29
304.55
312.81
321.07
329.33
337.59
345.85
354.11
362.37
370.63
378.89
387.15
395.41
403.67
411.93
420.19
428.45
436.71
444.97
453.23
461.49
469.75
478.01
486.27
494.53
502.79
511.05
519.31
527.57
535.83
544.09
552.35
560.61
568.87
577.13
585.39
593.65
601.91
610.17
618.43
626.69
634.95
643.21
651.47
662.73
674.99
687.25
699.51
711.77
724.03
736.29
748.55
760.81
773.07
785.33
797.59
809.85
822.11
834.37
846.63
$202.73
208.99
215.25
223.51
231.77
240.03
248.29
256.55
264.81
273.07
281.33
289.59
297.85
306.11
314.37
322.63
330.89
339.15
347.41
355.67
363.93
372.19
380.45
388.71
396.97
405.23
413.49
421.75
430.01
438.27
446.53
454.79
463.05
471.31
479.57
487.83
496.09
504.35
512.61
520.87
529.13
537.39
545.65
553.91
562.17
570.43
578.69
586.95
595.21
603.47
611.73
619.99
628.25
636.51
644.77
653.03
661.29
669.55
681.81
694.07
706.33
718.59
730.85
743.11
755.37
767.63
$170.73
176.99
183.25
189.51
195.77
202.03
208.29
214.55
220.81
227.07
234.33
242.59
250.85
259.11
267.37
275.63
283.89
292.15
300.41
308.67
316.93
325.19
333.45
341.71
349.97
358.23
366.49
374.75
383.01
391.27
399.53
407.79
416.05
424.31
432.57
440.83
449.09
457.35
465.61
473.87
482.13
490.39
498.65
506.91
515.17
523.43
531.69
539.95
548.21
556.47
564.73
572.99
581.25
589.51
597.77
606.03
614.29
622.55
630.81
639.07
647.33
655.59
663.85
672.11
680.37
688.63
$138.73
144.99
151.25
157.51
163.77
170.03
176.29
182.55
188.81
195.07
201.33
207.59
213.85
220.11
226.37
232.63
238.89
245.15
252.41
260.67
268.93
277.19
285.45
293.71
301.97
310.23
318.49
326.75
335.01
343.27
351.53
359.79
368.05
376.31
384.57
392.83
401.09
409.35
417.61
425.87
434.13
442.39
450.65
458.91
467.17
475.43
483.69
491.95
500.21
508.47
516.73
524.99
533.25
541.51
549.77
558.03
566.29
574.55
582.81
591.07
599.33
607.59
615.85
624.11
632.37
640.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
157.81
164.07
170.33
176.59
182.85
189.11
195.37
201.63
207.89
214.15
220.41
226.67
232.93
239.19
245.45
251.71
257.97
264.23
271.49
279.75
288.01
296.27
304.53
312.79
321.05
329.31
337.57
345.83
354.09
362.35
370.61
378.87
387.13
395.39
403.65
411.91
420.17
428.43
436.69
444.95
453.21
461.47
469.73
477.99
486.25
494.51
502.77
511.03
519.29
527.55
535.81
544.07
552.33
560.59
568.85
577.11
585.37
593.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
175.89
182.15
188.41
194.67
200.93
207.19
213.45
219.71
225.97
232.23
238.49
244.75
251.01
257.27
263.53
269.79
276.05
282.31
289.57
297.83
306.09
314.35
322.61
330.87
339.13
347.39
355.65
363.91
372.17
380.43
388.69
396.95
405.21
413.47
421.73
429.99
438.25
446.51
454.77
463.03
471.29
479.55
487.81
496.07
504.33
512.59
520.85
529.11
537.37
545.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
181.93
184.19
186.45
188.71
193.97
200.23
206.49
212.75
219.01
225.27
231.53
237.79
244.05
250.31
256.57
262.83
269.09
275.35
281.61
287.87
294.13
300.39
308.65
316.91
325.17
333.43
341.69
349.95
358.21
366.47
374.73
382.99
391.25
399.51
407.77
416.03
424.29
432.55
440.81
449.07
457.33
465.59
473.85
482.11
490.37
498.63
Do not use this table. See page 47 for instructions.
Page 61
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$31.08
32.21
33.34
35.03
37.29
42.55
48.81
55.07
61.33
67.59
73.85
80.11
86.37
92.63
98.89
105.15
111.41
117.67
123.93
130.19
136.45
142.71
148.97
155.23
161.49
167.75
174.01
180.27
186.53
192.79
199.05
205.31
211.57
217.83
224.09
230.35
236.61
242.87
249.13
255.39
261.65
267.91
276.17
284.43
292.69
300.95
309.21
317.47
325.73
333.99
342.25
350.51
358.77
367.03
375.29
383.55
391.81
400.07
408.33
416.59
424.85
433.11
441.37
449.63
457.89
466.15
474.41
482.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
60.63
66.89
73.15
79.41
85.67
91.93
98.19
104.45
110.71
116.97
123.23
129.49
135.75
142.01
148.27
154.53
160.79
167.05
173.31
179.57
185.83
192.09
198.35
204.61
210.87
217.13
223.39
229.65
235.91
242.17
248.43
254.69
260.95
267.21
273.47
279.73
286.99
295.25
303.51
311.77
320.03
328.29
336.55
344.81
353.07
361.33
369.59
377.85
386.11
394.37
402.63
410.89
419.15
427.41
435.67
2
3
4
5
6
7
8
9
10
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
Page 62
$540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
78.71
84.97
91.23
97.49
103.75
110.01
116.27
122.53
128.79
135.05
141.31
147.57
153.83
160.09
166.35
172.61
178.87
185.13
191.39
197.65
203.91
210.17
216.43
222.69
228.95
235.21
241.47
247.73
253.99
260.25
266.51
272.77
279.03
285.29
291.55
297.81
305.07
313.33
321.59
329.85
338.11
346.37
354.63
362.89
371.15
379.41
387.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
97.79
104.05
110.31
116.57
122.83
129.09
135.35
141.61
147.87
154.13
160.39
166.65
172.91
179.17
185.43
191.69
197.95
204.21
210.47
216.73
222.99
229.25
235.51
241.77
248.03
254.29
260.55
266.81
273.07
279.33
285.59
291.85
298.11
304.37
310.63
316.89
324.15
332.41
340.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
115.87
122.13
128.39
134.65
140.91
147.17
153.43
159.69
165.95
172.21
178.47
184.73
190.99
197.25
203.51
209.77
216.03
222.29
228.55
234.81
241.07
247.33
253.59
259.85
266.11
272.37
278.63
284.89
291.15
297.41
303.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
133.95
140.21
146.47
152.73
158.99
165.25
171.51
177.77
184.03
190.29
196.55
202.81
209.07
215.33
221.59
227.85
234.11
240.37
246.63
252.89
259.15
265.41
271.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
146.77
153.03
159.29
165.55
171.81
178.07
184.33
190.59
196.85
203.11
209.37
215.63
221.89
228.15
234.41
240.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
164.85
171.11
177.37
183.63
189.89
196.15
202.41
208.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
Publication 15-A (2012)
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
$3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840
$490.93
499.19
507.45
515.71
523.97
532.23
540.49
548.75
557.01
565.27
573.53
581.79
590.05
598.31
606.57
614.83
623.09
631.35
639.61
647.87
656.13
664.39
672.65
680.91
689.17
697.43
705.69
713.95
722.21
730.47
738.73
746.99
755.25
763.51
771.77
780.03
788.29
796.55
804.81
813.07
821.33
829.59
837.85
846.11
854.37
862.63
870.89
879.15
887.41
895.67
903.93
912.19
920.45
928.71
936.97
945.23
953.49
961.75
970.01
978.27
986.53
994.79
1,003.05
1,011.31
1,019.57
1,027.83
$5,840 and over
Publication 15-A (2012)
$443.93
452.19
460.45
468.71
476.97
485.23
493.49
501.75
510.01
518.27
526.53
534.79
543.05
551.31
559.57
567.83
576.09
584.35
592.61
600.87
609.13
617.39
625.65
633.91
642.17
650.43
658.69
666.95
675.21
683.47
691.73
699.99
708.25
716.51
724.77
733.03
741.29
749.55
757.81
766.07
774.33
782.59
790.85
799.11
807.37
815.63
823.89
832.15
840.41
848.67
856.93
865.19
873.45
881.71
889.97
898.23
906.49
914.75
923.01
931.27
939.53
947.79
956.05
964.31
972.57
980.83
$395.93
404.19
412.45
420.71
428.97
437.23
445.49
453.75
462.01
470.27
478.53
486.79
495.05
503.31
511.57
519.83
528.09
536.35
544.61
552.87
561.13
569.39
577.65
585.91
594.17
602.43
610.69
618.95
627.21
635.47
643.73
651.99
660.25
668.51
676.77
685.03
693.29
701.55
709.81
718.07
726.33
734.59
742.85
751.11
759.37
767.63
775.89
784.15
792.41
800.67
808.93
817.19
825.45
833.71
841.97
850.23
858.49
866.75
875.01
883.27
891.53
899.79
908.05
916.31
924.57
932.83
$348.93
357.19
365.45
373.71
381.97
390.23
398.49
406.75
415.01
423.27
431.53
439.79
448.05
456.31
464.57
472.83
481.09
489.35
497.61
505.87
514.13
522.39
530.65
538.91
547.17
555.43
563.69
571.95
580.21
588.47
596.73
604.99
613.25
621.51
629.77
638.03
646.29
654.55
662.81
671.07
679.33
687.59
695.85
704.11
712.37
720.63
728.89
737.15
745.41
753.67
761.93
770.19
778.45
786.71
794.97
803.23
811.49
819.75
828.01
836.27
844.53
852.79
861.05
869.31
877.57
885.83
$309.93
316.19
322.45
328.71
334.97
342.23
350.49
358.75
367.01
375.27
383.53
391.79
400.05
408.31
416.57
424.83
433.09
441.35
449.61
457.87
466.13
474.39
482.65
490.91
499.17
507.43
515.69
523.95
532.21
540.47
548.73
556.99
565.25
573.51
581.77
590.03
598.29
606.55
614.81
623.07
631.33
639.59
647.85
656.11
664.37
672.63
680.89
689.15
697.41
705.67
713.93
722.19
730.45
738.71
746.97
755.23
763.49
771.75
780.01
788.27
796.53
804.79
813.05
821.31
829.57
837.83
$277.93
284.19
290.45
296.71
302.97
309.23
315.49
321.75
328.01
334.27
340.53
346.79
353.05
361.31
369.57
377.83
386.09
394.35
402.61
410.87
419.13
427.39
435.65
443.91
452.17
460.43
468.69
476.95
485.21
493.47
501.73
509.99
518.25
526.51
534.77
543.03
551.29
559.55
567.81
576.07
584.33
592.59
600.85
609.11
617.37
625.63
633.89
642.15
650.41
658.67
666.93
675.19
683.45
691.71
699.97
708.23
716.49
724.75
733.01
741.27
749.53
757.79
766.05
774.31
782.57
790.83
$246.93
253.19
259.45
265.71
271.97
278.23
284.49
290.75
297.01
303.27
309.53
315.79
322.05
328.31
334.57
340.83
347.09
353.35
359.61
365.87
372.13
379.39
387.65
395.91
404.17
412.43
420.69
428.95
437.21
445.47
453.73
461.99
470.25
478.51
486.77
495.03
503.29
511.55
519.81
528.07
536.33
544.59
552.85
561.11
569.37
577.63
585.89
594.15
602.41
610.67
618.93
627.19
635.45
643.71
651.97
660.23
668.49
676.75
685.01
693.27
701.53
709.79
718.05
726.31
734.57
742.83
$214.93
221.19
227.45
233.71
239.97
246.23
252.49
258.75
265.01
271.27
277.53
283.79
290.05
296.31
302.57
308.83
315.09
321.35
327.61
333.87
340.13
346.39
352.65
358.91
365.17
371.43
377.69
383.95
390.21
398.47
406.73
414.99
423.25
431.51
439.77
448.03
456.29
464.55
472.81
481.07
489.33
497.59
505.85
514.11
522.37
530.63
538.89
547.15
555.41
563.67
571.93
580.19
588.45
596.71
604.97
613.23
621.49
629.75
638.01
646.27
654.53
662.79
671.05
679.31
687.57
695.83
$182.93
189.19
195.45
201.71
207.97
214.23
220.49
226.75
233.01
239.27
245.53
251.79
258.05
264.31
270.57
276.83
283.09
289.35
295.61
301.87
308.13
314.39
320.65
326.91
333.17
339.43
345.69
351.95
358.21
364.47
370.73
376.99
383.25
389.51
395.77
402.03
408.29
416.55
424.81
433.07
441.33
449.59
457.85
466.11
474.37
482.63
490.89
499.15
507.41
515.67
523.93
532.19
540.45
548.71
556.97
565.23
573.49
581.75
590.01
598.27
606.53
614.79
623.05
631.31
639.57
647.83
$181.93
184.19
186.45
188.71
190.97
193.23
195.49
197.75
202.01
208.27
214.53
220.79
227.05
233.31
239.57
245.83
252.09
258.35
264.61
270.87
277.13
283.39
289.65
295.91
302.17
308.43
314.69
320.95
327.21
333.47
339.73
345.99
352.25
358.51
364.77
371.03
377.29
383.55
389.81
396.07
402.33
408.59
414.85
421.11
427.37
435.63
443.89
452.15
460.41
468.67
476.93
485.19
493.45
501.71
509.97
518.23
526.49
534.75
543.01
551.27
559.53
567.79
576.05
584.31
592.57
600.83
$181.93
184.19
186.45
188.71
190.97
193.23
195.49
197.75
200.01
202.27
204.53
206.79
209.05
211.31
213.57
215.83
220.09
226.35
232.61
238.87
245.13
251.39
257.65
263.91
270.17
276.43
282.69
288.95
295.21
301.47
307.73
313.99
320.25
326.51
332.77
339.03
345.29
351.55
357.81
364.07
370.33
376.59
382.85
389.11
395.37
401.63
407.89
414.15
420.41
426.67
432.93
439.19
445.45
453.71
461.97
470.23
478.49
486.75
495.01
503.27
511.53
519.79
528.05
536.31
544.57
552.83
Do not use this table. See page 47 for instructions.
Page 63
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
Page 64
$12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
5.65%
$1.76
1.93
2.10
2.27
3.44
3.61
3.78
4.95
5.12
5.29
6.46
6.63
7.80
7.97
8.14
9.31
9.47
10.64
10.81
11.98
12.15
13.32
13.49
13.66
14.83
15.00
16.17
16.34
17.51
17.68
18.85
19.02
20.19
20.36
20.53
21.70
21.86
23.03
23.20
24.37
24.54
25.71
25.88
26.05
27.22
28.39
29.56
29.73
30.90
32.07
33.24
33.41
34.58
35.75
36.92
37.09
38.25
39.42
40.59
40.76
41.93
43.10
44.27
44.44
45.61
46.78
47.95
48.12
49.29
5.65%
$0.76
0.93
1.10
1.27
1.44
2.61
2.78
2.95
3.12
4.29
4.46
4.63
5.80
5.97
6.14
7.31
7.47
8.64
8.81
8.98
10.15
10.32
11.49
11.66
12.83
13.00
14.17
14.34
15.51
15.68
15.85
17.02
17.19
18.36
18.53
19.70
19.86
21.03
21.20
21.37
22.54
22.71
23.88
24.05
25.22
25.39
26.56
26.73
27.90
28.07
29.24
30.41
30.58
31.75
32.92
34.09
34.25
35.42
36.59
37.76
37.93
39.10
40.27
41.44
41.61
42.78
43.95
45.12
45.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
3.46
3.63
3.80
4.97
5.14
5.31
5.47
6.64
6.81
6.98
8.15
8.32
9.49
9.66
10.83
11.00
11.17
12.34
12.51
13.68
13.85
15.02
15.19
16.36
16.53
16.70
17.86
18.03
19.20
19.37
20.54
20.71
21.88
22.05
23.22
23.39
23.56
24.73
24.90
26.07
26.24
27.41
27.58
28.75
28.92
30.09
31.25
31.42
32.59
33.76
34.93
35.10
36.27
37.44
38.61
38.78
39.95
41.12
42.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
4.31
4.47
4.64
5.81
5.98
6.15
6.32
7.49
7.66
7.83
9.00
9.17
10.34
10.51
11.68
11.85
12.02
13.19
13.36
14.53
14.70
15.86
16.03
17.20
17.37
18.54
18.71
18.88
20.05
20.22
21.39
21.56
22.73
22.90
24.07
24.24
24.41
25.58
25.75
26.92
27.09
28.25
28.42
29.59
29.76
30.93
32.10
33.27
33.44
34.61
35.78
36.95
37.12
38.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
5.15
5.32
5.49
6.66
6.83
7.00
7.17
8.34
8.51
8.68
9.85
10.02
11.19
11.36
12.53
12.70
13.86
14.03
14.20
15.37
15.54
16.71
16.88
18.05
18.22
19.39
19.56
19.73
20.90
21.07
22.24
22.41
23.58
23.75
24.92
25.09
26.25
26.42
26.59
27.76
27.93
29.10
29.27
30.44
30.61
31.78
32.95
34.12
34.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
6.00
6.17
6.34
7.51
7.68
7.85
9.02
9.19
9.36
9.53
10.70
10.86
12.03
12.20
13.37
13.54
14.71
14.88
16.05
16.22
16.39
17.56
17.73
18.90
19.07
20.24
20.41
21.58
21.75
21.92
23.09
23.25
24.42
24.59
25.76
25.93
27.10
27.27
28.44
28.61
28.78
29.95
30.12
31.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
6.85
7.02
7.19
8.36
8.53
8.70
9.86
10.03
10.20
11.37
11.54
11.71
12.88
13.05
14.22
14.39
15.56
15.73
16.90
17.07
17.24
18.41
18.58
19.75
19.92
21.09
21.25
22.42
22.59
23.76
23.93
24.10
25.27
25.44
26.61
26.78
27.95
28.12
29.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
7.70
7.86
8.03
9.20
9.37
9.54
10.71
10.88
11.05
12.22
12.39
12.56
13.73
13.90
15.07
15.24
16.41
16.58
17.75
17.92
19.09
19.25
19.42
20.59
20.76
21.93
22.10
23.27
23.44
24.61
24.78
24.95
26.12
26.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
8.37
8.54
8.71
8.88
10.05
10.22
10.39
11.56
11.73
11.90
13.07
13.24
14.41
14.58
14.75
15.92
16.09
17.25
17.42
18.59
18.76
19.93
20.10
20.27
21.44
21.61
22.78
22.95
24.12
24.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
9.22
9.39
9.56
9.73
10.90
11.07
11.24
12.41
12.58
12.75
13.92
14.09
15.25
15.42
15.59
16.76
16.93
18.10
18.27
19.44
19.61
20.78
20.95
22.12
22.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
10.07
10.24
10.41
11.58
11.75
11.92
12.09
13.25
13.42
13.59
14.76
14.93
16.10
16.27
17.44
17.61
17.78
18.95
19.12
20.29
Publication 15-A (2012)
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
3
4
5
6
7
8
9
10
$22.46
23.63
23.80
24.97
25.14
26.31
26.48
27.64
27.81
27.98
29.15
29.32
30.49
30.66
31.83
32.00
33.17
33.34
34.51
34.68
35.85
37.02
37.19
38.36
39.53
40.70
40.87
42.03
43.20
44.37
44.54
45.71
46.88
48.05
48.22
49.39
50.56
51.73
51.90
53.07
54.21
54.32
55.44
55.55
56.66
56.78
57.89
58.00
59.11
59.23
60.34
60.45
61.57
61.68
62.79
62.91
64.02
64.13
65.24
65.36
66.47
66.58
67.70
67.81
68.92
69.04
$20.46
21.63
21.80
22.97
23.14
23.31
24.48
24.64
25.81
25.98
27.15
27.32
28.49
28.66
29.83
30.00
30.17
31.34
31.51
32.68
32.85
34.02
34.19
35.36
35.53
36.70
37.87
39.03
39.20
40.37
41.54
42.71
42.88
44.05
45.22
46.39
46.56
47.73
48.90
50.07
50.21
51.32
51.44
52.55
52.66
53.78
53.89
55.00
55.11
56.23
56.34
57.45
57.57
58.68
58.79
59.91
60.02
61.13
61.24
62.36
62.47
63.58
63.70
64.81
64.92
66.04
The amount of income, social security, and Medicare taxes to be withheld is —
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
$50.46
51.63
51.80
52.97
54.14
55.31
55.48
56.64
57.81
58.98
59.15
60.32
61.49
62.66
62.83
64.00
65.17
66.34
66.51
67.68
68.85
70.02
70.19
71.36
72.53
73.70
73.87
75.03
76.20
77.37
77.54
78.71
79.88
81.05
81.22
82.39
83.56
84.73
84.90
86.07
87.21
87.32
88.44
88.55
89.66
90.78
90.89
92.00
92.11
93.23
93.34
94.45
94.57
95.68
96.79
96.91
98.02
98.13
99.24
99.36
100.47
100.58
101.70
102.81
102.92
104.04
$391 and over
Publication 15-A (2012)
$46.46
47.63
48.80
48.97
50.14
51.31
52.48
52.64
53.81
54.98
56.15
56.32
57.49
58.66
59.83
60.00
61.17
62.34
63.51
63.68
64.85
66.02
67.19
67.36
68.53
69.70
70.87
71.03
72.20
73.37
74.54
74.71
75.88
77.05
78.22
78.39
79.56
80.73
81.90
82.07
83.21
84.32
84.44
85.55
85.66
86.78
86.89
88.00
88.11
89.23
89.34
90.45
90.57
91.68
91.79
92.91
94.02
94.13
95.24
95.36
96.47
96.58
97.70
98.81
98.92
100.04
$42.46
43.63
44.80
45.97
46.14
47.31
48.48
49.64
49.81
50.98
52.15
53.32
53.49
54.66
55.83
57.00
57.17
58.34
59.51
60.68
60.85
62.02
63.19
64.36
64.53
65.70
66.87
68.03
68.20
69.37
70.54
71.71
71.88
73.05
74.22
75.39
75.56
76.73
77.90
79.07
79.21
80.32
80.44
81.55
81.66
82.78
82.89
84.00
84.11
85.23
85.34
86.45
86.57
87.68
87.79
88.91
90.02
90.13
91.24
91.36
92.47
92.58
93.70
93.81
94.92
96.04
$39.46
40.63
40.80
41.97
43.14
44.31
44.48
45.64
46.81
47.98
48.15
49.32
50.49
51.66
51.83
53.00
54.17
55.34
55.51
56.68
57.85
59.02
59.19
60.36
61.53
62.70
62.87
64.03
65.20
66.37
66.54
67.71
68.88
70.05
70.22
71.39
72.56
73.73
73.90
75.07
76.21
76.32
77.44
77.55
78.66
78.78
79.89
80.00
81.11
81.23
82.34
82.45
83.57
83.68
84.79
84.91
86.02
86.13
87.24
87.36
88.47
88.58
89.70
89.81
90.92
91.04
$35.46
36.63
37.80
37.97
39.14
40.31
41.48
41.64
42.81
43.98
45.15
45.32
46.49
47.66
48.83
49.00
50.17
51.34
52.51
52.68
53.85
55.02
56.19
56.36
57.53
58.70
59.87
60.03
61.20
62.37
63.54
63.71
64.88
66.05
67.22
67.39
68.56
69.73
70.90
71.07
72.21
73.32
73.44
74.55
74.66
75.78
75.89
77.00
77.11
78.23
78.34
79.45
79.57
80.68
80.79
81.91
82.02
83.13
83.24
84.36
84.47
85.58
85.70
86.81
86.92
88.04
$32.46
32.63
33.80
34.97
36.14
36.31
37.48
38.64
39.81
39.98
41.15
42.32
43.49
43.66
44.83
46.00
47.17
47.34
48.51
49.68
50.85
51.02
52.19
53.36
54.53
54.70
55.87
57.03
58.20
58.37
59.54
60.71
61.88
62.05
63.22
64.39
65.56
65.73
66.90
68.07
68.21
69.32
69.44
70.55
70.66
71.78
71.89
73.00
73.11
74.23
74.34
75.45
75.57
76.68
76.79
77.91
78.02
79.13
79.24
80.36
80.47
81.58
81.70
82.81
82.92
84.04
$29.46
29.63
30.80
30.97
32.14
33.31
33.48
34.64
35.81
36.98
37.15
38.32
39.49
40.66
40.83
42.00
43.17
44.34
44.51
45.68
46.85
48.02
48.19
49.36
50.53
51.70
51.87
53.03
54.20
55.37
55.54
56.71
57.88
59.05
59.22
60.39
61.56
62.73
62.90
64.07
65.21
65.32
66.44
66.55
67.66
67.78
68.89
69.00
70.11
70.23
71.34
71.45
72.57
72.68
73.79
73.91
75.02
75.13
76.24
76.36
77.47
77.58
78.70
78.81
79.92
80.04
$27.46
27.63
28.80
28.97
30.14
30.31
31.48
31.64
31.81
32.98
34.15
34.32
35.49
36.66
37.83
38.00
39.17
40.34
41.51
41.68
42.85
44.02
45.19
45.36
46.53
47.70
48.87
49.03
50.20
51.37
52.54
52.71
53.88
55.05
56.22
56.39
57.56
58.73
59.90
60.07
61.21
62.32
62.44
63.55
63.66
64.78
64.89
66.00
66.11
67.23
67.34
68.45
68.57
69.68
69.79
70.91
71.02
72.13
72.24
73.36
73.47
74.58
74.70
75.81
75.92
77.04
$25.46
25.63
26.80
26.97
27.14
28.31
28.48
29.64
29.81
30.98
31.15
32.32
32.49
32.66
33.83
35.00
36.17
36.34
37.51
38.68
39.85
40.02
41.19
42.36
43.53
43.70
44.87
46.03
47.20
47.37
48.54
49.71
50.88
51.05
52.22
53.39
54.56
54.73
55.90
57.07
57.21
58.32
58.44
59.55
59.66
60.78
60.89
62.00
62.11
63.23
63.34
64.45
64.57
65.68
65.79
66.91
67.02
68.13
68.24
69.36
69.47
70.58
70.70
71.81
71.92
73.04
Do not use this table. See page 47 for instructions.
Page 65
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
5.65%
$1.61
1.78
1.95
3.12
3.29
3.46
4.63
4.80
4.97
5.14
6.31
6.47
6.64
7.81
7.98
8.15
9.32
9.49
9.66
9.83
11.00
11.17
11.34
12.51
12.68
13.85
14.02
14.19
15.36
15.53
16.70
16.86
18.03
18.20
19.37
19.54
19.71
20.88
21.05
22.22
22.39
23.56
23.73
24.90
25.07
26.24
26.41
26.58
27.75
27.92
29.09
29.25
30.42
30.59
31.76
31.93
32.10
33.27
33.44
34.61
34.78
35.95
36.12
37.29
37.46
38.63
38.80
38.97
40.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
3.97
4.14
4.31
5.47
5.64
5.81
5.98
7.15
7.32
7.49
8.66
8.83
9.00
10.17
10.34
10.51
10.68
11.85
12.02
12.19
13.36
13.53
14.70
14.86
15.03
16.20
16.37
17.54
17.71
18.88
19.05
20.22
20.39
21.56
21.73
21.90
23.07
23.24
24.41
24.58
25.75
25.92
27.09
27.25
27.42
28.59
28.76
29.93
30.10
31.27
31.44
32.61
32.78
33.95
34.12
34.29
35.46
35.63
36.80
36.97
38.14
2
3
4
5
6
7
8
9
10
The amount of income, social security, and Medicare taxes to be withheld is —
$ 0
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
Page 66
$27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
4.81
4.98
5.15
6.32
6.49
6.66
7.83
8.00
8.17
8.34
9.51
9.68
9.85
11.02
11.19
11.36
12.53
12.70
12.86
13.03
14.20
14.37
15.54
15.71
16.88
17.05
17.22
18.39
18.56
19.73
19.90
21.07
21.24
22.41
22.58
22.75
23.92
24.09
25.25
25.42
26.59
26.76
27.93
28.10
29.27
29.44
29.61
30.78
30.95
32.12
32.29
33.46
33.63
34.80
34.97
35.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
5.66
5.83
6.00
7.17
7.34
7.51
8.68
8.85
9.02
9.19
10.36
10.53
10.70
11.86
12.03
12.20
13.37
13.54
13.71
13.88
15.05
15.22
16.39
16.56
17.73
17.90
18.07
19.24
19.41
20.58
20.75
21.92
22.09
23.25
23.42
24.59
24.76
24.93
26.10
26.27
27.44
27.61
28.78
28.95
30.12
30.29
30.46
31.63
31.80
32.97
33.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
6.51
6.68
6.85
8.02
8.19
8.36
9.53
9.70
9.86
10.03
11.20
11.37
11.54
12.71
12.88
13.05
14.22
14.39
14.56
14.73
15.90
16.07
17.24
17.41
18.58
18.75
19.92
20.09
20.25
21.42
21.59
22.76
22.93
24.10
24.27
25.44
25.61
25.78
26.95
27.12
28.29
28.46
29.63
29.80
30.97
31.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
7.19
7.36
7.53
7.70
8.86
9.03
9.20
10.37
10.54
10.71
11.88
12.05
12.22
12.39
13.56
13.73
13.90
15.07
15.24
15.41
16.58
16.75
16.92
18.09
18.25
19.42
19.59
20.76
20.93
21.10
22.27
22.44
23.61
23.78
24.95
25.12
26.29
26.46
27.63
27.80
27.97
29.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
8.03
8.20
8.37
8.54
9.71
9.88
10.05
11.22
11.39
11.56
12.73
12.90
13.07
13.24
14.41
14.58
14.75
15.92
16.09
16.25
17.42
17.59
17.76
18.93
19.10
20.27
20.44
21.61
21.78
22.95
23.12
23.29
24.46
24.63
25.80
25.97
27.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
8.88
9.05
9.22
10.39
10.56
10.73
10.90
12.07
12.24
12.41
13.58
13.75
13.92
15.09
15.25
15.42
15.59
16.76
16.93
17.10
18.27
18.44
18.61
19.78
19.95
21.12
21.29
22.46
22.63
23.80
23.97
25.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
9.73
9.90
10.07
11.24
11.41
11.58
11.75
12.92
13.09
13.25
14.42
14.59
14.76
15.93
16.10
16.27
16.44
17.61
17.78
17.95
19.12
19.29
20.46
20.63
20.80
21.97
22.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
9.07
9.24
9.41
10.58
10.75
10.92
12.09
12.25
12.42
12.59
13.76
13.93
14.10
15.27
15.44
15.61
16.78
16.95
17.12
17.29
18.46
18.63
18.80
19.97
20.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
9.07
9.24
9.41
9.58
9.75
9.92
10.09
10.25
11.42
11.59
11.76
12.93
13.10
13.27
14.44
14.61
14.78
14.95
16.12
16.29
16.46
17.63
17.80
17.97
19.14
Publication 15-A (2012)
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
And the number of withholding allowances claimed is —
0
1
2
$40.31
41.48
41.64
42.81
42.98
44.15
44.32
44.49
45.66
45.83
47.00
47.17
48.34
48.51
49.68
49.85
51.02
51.19
51.36
52.53
52.70
53.87
54.03
55.20
56.37
56.54
57.71
58.88
60.05
60.22
61.39
62.56
63.73
63.90
65.07
66.21
66.32
67.44
67.55
68.66
68.78
69.89
70.00
71.11
71.23
72.34
72.45
73.57
73.68
74.79
74.91
76.02
76.13
77.24
77.36
78.47
78.58
79.70
79.81
80.92
81.04
82.15
82.26
83.37
83.49
$38.31
39.48
39.64
39.81
40.98
41.15
42.32
42.49
43.66
43.83
45.00
45.17
46.34
46.51
46.68
47.85
48.02
49.19
49.36
50.53
50.70
51.87
52.03
52.20
53.37
53.54
54.71
54.88
56.05
57.22
57.39
58.56
59.73
60.90
61.07
62.21
63.32
63.44
64.55
64.66
65.78
65.89
67.00
67.11
68.23
68.34
69.45
69.57
70.68
70.79
71.91
72.02
73.13
73.24
74.36
74.47
75.58
75.70
76.81
76.92
78.04
78.15
79.26
79.37
80.49
$36.31
36.48
37.64
37.81
38.98
39.15
40.32
40.49
41.66
41.83
42.00
43.17
43.34
44.51
44.68
45.85
46.02
47.19
47.36
47.53
48.70
48.87
50.03
50.20
51.37
51.54
52.71
52.88
54.05
54.22
54.39
55.56
55.73
56.90
58.07
58.21
59.32
59.44
60.55
60.66
61.78
61.89
63.00
63.11
64.23
64.34
65.45
65.57
66.68
66.79
67.91
68.02
69.13
69.24
70.36
70.47
71.58
71.70
72.81
72.92
74.04
74.15
75.26
75.37
76.49
3
4
5
6
7
8
9
10
$21.31
21.48
21.64
22.81
22.98
24.15
24.32
25.49
25.66
26.83
27.00
28.17
28.34
28.51
29.68
29.85
31.02
31.19
32.36
32.53
33.70
33.87
34.03
35.20
35.37
36.54
36.71
37.88
38.05
39.22
39.39
40.56
40.73
40.90
42.07
42.21
43.32
43.44
43.55
43.66
44.78
44.89
45.00
46.11
46.23
46.34
47.45
47.57
47.68
47.79
48.91
49.02
49.13
50.24
50.36
50.47
51.58
51.70
51.81
51.92
53.04
53.15
53.26
54.37
54.49
$19.31
19.48
19.64
20.81
20.98
22.15
22.32
23.49
23.66
23.83
25.00
25.17
26.34
26.51
27.68
27.85
29.02
29.19
29.36
30.53
30.70
31.87
32.03
33.20
33.37
34.54
34.71
35.88
36.05
36.22
37.39
37.56
38.73
38.90
40.07
40.21
40.32
41.44
41.55
41.66
42.78
42.89
43.00
43.11
44.23
44.34
44.45
45.57
45.68
45.79
46.91
47.02
47.13
47.24
48.36
48.47
48.58
49.70
49.81
49.92
51.04
51.15
51.26
51.37
52.49
The amount of income, social security, and Medicare taxes to be withheld is —
$234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
$399 and over
Publication 15-A (2012)
$34.31
34.48
35.64
35.81
36.98
37.15
37.32
38.49
38.66
39.83
40.00
41.17
41.34
42.51
42.68
42.85
44.02
44.19
45.36
45.53
46.70
46.87
48.03
48.20
49.37
49.54
49.71
50.88
51.05
52.22
52.39
53.56
53.73
54.90
55.07
55.21
56.32
56.44
56.55
57.66
57.78
58.89
59.00
60.11
60.23
61.34
61.45
62.57
62.68
63.79
63.91
65.02
65.13
66.24
66.36
67.47
67.58
68.70
68.81
69.92
70.04
71.15
71.26
72.37
72.49
$32.31
32.48
32.64
33.81
33.98
35.15
35.32
36.49
36.66
37.83
38.00
38.17
39.34
39.51
40.68
40.85
42.02
42.19
43.36
43.53
44.70
44.87
45.03
46.20
46.37
47.54
47.71
48.88
49.05
50.22
50.39
50.56
51.73
51.90
53.07
53.21
54.32
54.44
54.55
54.66
55.78
55.89
56.00
57.11
57.23
57.34
58.45
58.57
59.68
59.79
60.91
61.02
62.13
62.24
63.36
63.47
64.58
64.70
65.81
65.92
67.04
67.15
68.26
68.37
69.49
$29.31
30.48
30.64
31.81
31.98
33.15
33.32
33.49
34.66
34.83
36.00
36.17
37.34
37.51
38.68
38.85
40.02
40.19
40.36
41.53
41.70
42.87
43.03
44.20
44.37
45.54
45.71
45.88
47.05
47.22
48.39
48.56
49.73
49.90
51.07
51.21
51.32
52.44
52.55
52.66
53.78
53.89
54.00
54.11
55.23
55.34
55.45
56.57
56.68
56.79
57.91
58.02
58.13
58.24
59.36
59.47
60.58
60.70
61.81
61.92
63.04
63.15
64.26
64.37
65.49
$27.31
28.48
28.64
29.81
29.98
30.15
31.32
31.49
32.66
32.83
34.00
34.17
35.34
35.51
35.68
36.85
37.02
38.19
38.36
39.53
39.70
40.87
41.03
42.20
42.37
42.54
43.71
43.88
45.05
45.22
46.39
46.56
47.73
47.90
48.07
49.21
49.32
49.44
50.55
50.66
50.78
51.89
52.00
52.11
53.23
53.34
53.45
53.57
54.68
54.79
54.91
56.02
56.13
56.24
57.36
57.47
57.58
57.70
58.81
58.92
59.04
60.15
60.26
61.37
61.49
$25.31
25.48
26.64
26.81
27.98
28.15
29.32
29.49
30.66
30.83
31.00
32.17
32.34
33.51
33.68
34.85
35.02
36.19
36.36
37.53
37.70
37.87
39.03
39.20
40.37
40.54
41.71
41.88
43.05
43.22
43.39
44.56
44.73
45.90
46.07
47.21
47.32
47.44
48.55
48.66
48.78
48.89
50.00
50.11
50.23
51.34
51.45
51.57
52.68
52.79
52.91
53.02
54.13
54.24
54.36
55.47
55.58
55.70
56.81
56.92
57.04
57.15
58.26
58.37
58.49
$23.31
23.48
24.64
24.81
25.98
26.15
26.32
27.49
27.66
28.83
29.00
30.17
30.34
31.51
31.68
32.85
33.02
33.19
34.36
34.53
35.70
35.87
37.03
37.20
38.37
38.54
38.71
39.88
40.05
41.22
41.39
42.56
42.73
43.90
44.07
44.21
45.32
45.44
45.55
46.66
46.78
46.89
48.00
48.11
48.23
48.34
49.45
49.57
49.68
50.79
50.91
51.02
52.13
52.24
52.36
52.47
53.58
53.70
53.81
54.92
55.04
55.15
56.26
56.37
56.49
Do not use this table. See page 47 for instructions.
Page 67
10. Tables for Withholding on
Distributions of Indian Gaming
Profits to Tribal Members
If you make certain payments to members of Indian tribes
from gaming profits, you must withhold federal income tax.
You must withhold if (a) the total payment to a member for
the year is over $9,750 and (b) the payment is from the net
revenues of class II or class III gaming activities (classified
by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.
A class I gaming activity is not subject to this withholding
requirement. Class I activities are social games solely for
prizes of minimal value or traditional forms of Indian gaming engaged in as part of tribal ceremonies or celebrations.
Class II. Class II includes (a) bingo and similar games,
such as pull tabs, punch boards, tip jars, lotto, and instant
bingo, and (b) card games that are authorized by the state
or that are not explicitly prohibited by the state and played
at a location within the state.
Class III. A class lll gaming activity is any gaming that is
not class l or class ll. Class lll includes horse racing, dog
racing, jai alai, casino gaming, and slot machines.
Page 68
Withholding Tables
To figure the amount of tax to withhold each time you make
a payment, use the table on page 69 for the period for
which you make payments. For example, if you make
payments weekly, use Table 1; if you make payments
monthly, use Table 4. If the total payments to an individual
for the year are $9,750 or less, no withholding is required.
Example. A tribal member is paid monthly. The monthly
payment is $5,000. Using Table 4, Monthly Distribution
Period, to figure the withholding. Subtract $3,758 from the
$5,000 payment for a remainder of $1,242. Multiply this
amount by 25% for a total of $310.50. Add $405.50 for a
total withholding of $716.00.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on
gambling winnings). Generally, you must deposit the
amounts withheld using electronic funds transfer. See Depositing Taxes in Publication 15 (Circular E) for a detailed
discussion of the deposit requirements.
Report Indian gaming withholding on Form 945. Also,
report the payments and withholding to tribal members and
to the IRS on Form 1099-MISC.
Publication 15-A (2012)
Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members
Tables for All Individuals
(For Payments Made in 2012)
Table 1—WEEKLY DISTRIBUTION PERIOD
Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the
payment is:
If the amount of the
payment is:
Not over
Over —
$188
$355
$867
$1,835
The amount of income tax
to withhold is:
$188
$0
But not
over —
$355
$867
$1,835
-----
10%
$16.70 plus 15%
$93.50 plus 25%
$335.50 plus 28%
Not over
of excess over — Over —
.....
$188
$375
.....
$355
$710
.....
$867
$1,735
.....
$1,835
$3,669
The amount of income tax
to withhold is:
$375
$0
But not
over —
$710
$1,735
$3,669
------
10%
$33.50 plus 15%
$187.25 plus 25%
$670.75 plus 28%
of excess over —
.....
$375
.....
$710
.....
$1,735
.....
$3,669
Table 3—SEMIMONTHLY DISTRIBUTION PERIOD
Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the
payment is:
If the amount of the
payment is:
Not over
Over —
$406
$769
$1,879
$3,975
The amount of income tax
to withhold is:
$406
$0
But not
over —
$769
$1,879
$3,975
------
10%
$36.30 plus 15%
$202.80 plus 25%
$726.80 plus 28%
Not over
of excess over — Over —
.....
$406
$813
.....
$769
$1,538
.....
$1,879
$3,758
.....
$3,975
$7,950
The amount of income tax
to withhold is:
$813
$0
But not
over —
$1,538
$3,758
$7,950
------
10%
$72.50 plus 15%
$405.50 plus 25%
$1,453.50 plus 28%
of excess over —
.....
$813
.....
$1,538
.....
$3,758
.....
$7,950
Table 5—QUARTERLY DISTRIBUTION PERIOD
Table 6—SEMIANNUAL PAYROLL PERIOD
If the amount of the
payment is:
If the amount of the
payment is:
Not over
Over —
$2,438
$4,613
$11,275
$23,850
The amount of income tax
to withhold is:
$2,438
But not
over —
$4,613
$11,275
$23,850
-------
$0
10%
$217.50 plus 15%
$1,216.80 plus 25%
$4,360.55 plus 28%
Not over
of excess over — Over —
.....
$2,438
$4,875
.....
$4,613
$9,225
. . . . . $11,275 $22,550
. . . . . $23,850 $47,700
The amount of income tax
to withhold is:
$4,875
$0
But not
over —
$9,225
$22,550
$47,700
------
10%
$435.00 plus 15%
$2,433.75 plus 25%
$8,721.25 plus 28%
of excess over —
.....
$4,875
.....
$9,225
. . . . . $22,550
. . . . . $47,700
Table 7—ANNUAL DISTRIBUTION PERIOD
Table 8—DAILY or MISCELLANEOUS DISTRIBUTION
PERIOD
If the amount of the
payment is:
If the amount of the
payment is:
Not over
$9,750
Over —
$9,750
$18,450
$45,100
$95,400
But not
over —
$18,450
$45,100
$95,400
------
The amount of income tax
to withhold is:
$0
10%
$870.00 plus 15%
$4,867.00 plus 25%
$17,442.50 plus 28%
Publication 15-A (2012)
Not over
of excess over — Over —
.....
$9,750
$37.50
. . . . . $18,450
$71.00
. . . . . $45,100 $173.50
. . . . . $95,400 $366.90
The amount of income tax
to withhold is:
$37.50
$0
But not
over —
$71.00
$173.50
$366.90
------
10%
$3.35 plus 15%
$18.73 plus 25%
$67.08 plus 28%
of excess over —
.....
$37.50
.....
$71.00
. . . . . $173.50
. . . . . $366.90
Page 69
Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Agents, reporting . . . . . . . . . . . . . . . .
Alternative methods of
withholding . . . . . . . . . . . . . . . . . . . .
Annuity payments . . . . . . . . . . . . . . .
Awards, employee
achievement . . . . . . . . . . . . . . . . . . .
20
23
22
11
Industry examples . . . . . . . . . . . . . . . 8
Statutory . . . . . . . . . . . . . . . . . . . . . . . . . 5
Employees defined . . . . . . . . . . . . . . . 4
Employees misclassification . . . . . 6
Excessive termination payments
(golden parachute) . . . . . . . . . . . . 13
Exempt organizations . . . . . . . . . . . . 9
B
F
Back pay . . . . . . . . . . . . . . . . . . . . . . . . . 12
Below-market rate loans . . . . . . . . 13
Fellowship payments . . . . . . . . . . . . 12
Form W-2, electronic filing . . . . . . . 3
Formula tables . . . . . . . . . . . . . . . 26, 27
C
Comments on publication . . . . . . . . 4
Common paymaster . . . . . . . . . . . . . 20
Common-law employees . . . . . . . . . 4
Common-law rules . . . . . . . . . . . . . . . 7
Corporate officers . . . . . . . . . . . . . . . . 5
D
Deferred compensation plans,
nonqualified . . . . . . . . . . . . . . . . . . . 14
Direct sellers . . . . . . . . . . . . . . . . . . . . . . 6
Director of corporation . . . . . . . . . . . 5
G
Golden parachute . . . . . . . . . . . . . . . . 13
I
Idle time . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Independent contractors . . . . . . . . . 4
Indian gaming profits . . . . . . . . . . . . 68
Interest-free loans . . . . . . . . . . . . . . . 13
International social security
agreements . . . . . . . . . . . . . . . . . . . . 22
L
E
Electronic Form W-2 . . . . . . . . . . . . . . 3
Employee achievement
awards . . . . . . . . . . . . . . . . . . . . . . . . . 11
Employee or contractor:
Attorney . . . . . . . . . . . . . . . . . . . . . . . . . 9
Automobile industry . . . . . . . . . . . . . . 8
Building industry . . . . . . . . . . . . . . . . . 8
Computer industry . . . . . . . . . . . . . . . 8
Salesperson . . . . . . . . . . . . . . . . . . . . . 9
Taxicab driver . . . . . . . . . . . . . . . . . . . 9
Trucking industry . . . . . . . . . . . . . . . . 8
Employee’s taxes paid by
employer . . . . . . . . . . . . . . . . . . . . . . . 21
Employees:
Common-law rules . . . . . . . . . . . . . . . 7
Page 70
Leased employees . . . . . . . . . . . . . . . . 5
Leave sharing plans . . . . . . . . . . . . . 13
Loans, interest-free or
below-market rate . . . . . . . . . . . . . 13
M
Ministers . . . . . . . . . . . . . . . . . . . . . . . . . 10
Misclassification of
employees . . . . . . . . . . . . . . . . . . . . . . 6
N
Nonqualified plans . . . . . . . . . . . . . . 14
Outplacement services . . . . . . . . . . 12
P
Pension payments . . . . . . . . . . . . . . . 22
R
Real estate agents . . . . . . . . . . . . . . . . 6
Religious exemptions . . . . . . . . . . . 10
Reporting agents . . . . . . . . . . . . . . . . 20
S
Scholarship payments . . . . . . . . . . 12
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . 14
SIMPLE retirement plans . . . . . . . . 14
Simplified employee
pension . . . . . . . . . . . . . . . . . . . . . . . . 14
Statutory employees . . . . . . . . . . . . . 5
Statutory nonemployees . . . . . . . . . 6
Suggestions for publication . . . . . 4
Supplemental unemployment
benefits . . . . . . . . . . . . . . . . . . . . . . . . 12
T
Tax-exempt organizations . . . . . . . . 9
Tax-sheltered annuities . . . . . . . . . 14
Technical service specialists . . . . 6
Third-party sick pay . . . . . . . . . . . . . 18
W
Withholding:
Alternative methods . . . . . . . . . . . .
Idle time payments . . . . . . . . . . . . .
Indian gaming profits . . . . . . . . . . .
Pensions and annuities . . . . . . . . .
Sick pay . . . . . . . . . . . . . . . . . . . . . . . .
23
12
68
22
17

O
Officer of corporation . . . . . . . . . . . . 5
Publication 15-A (2012)
Quick and Easy Access to IRS Tax Help and Tax Products
Internet
Mail
You can access the IRS website at
IRS.gov 24 hours a day, 7 days
a week to:
Send your order for tax products to:
● E-file your return. Find out about commercial tax
preparation and e-file services available free to eligible
taxpayers.
● Download forms, including talking tax forms, instructions,
and publications.
● Order IRS products online.
● Research your tax questions online.
● Search publications online by topic or keyword.
● Use the online Internal Revenue Code, Regulations, or
other official guidance.
● View Internal Revenue Bulletins (IRBs) published in the
last few years.
● Sign up to receive local and national tax news by email.
● Get information on starting and operating a small
business.
Phone
Order current year forms, instructions,
and publications, and prior year forms
and instructions by calling
1-800-TAX-FORM (1-800-829-3676).
You should receive your order within
10 days.
Walk-In
You can pick up some of the most
requested forms, instructions, and
publications at many IRS offices, post
offices, and libraries. Some grocery
stores, copy centers, city and county
government offices, credit unions, and
office supply stores have a collection of
reproducible tax forms available to
photocopy or print from a CD-ROM.
Publication 15-A (2012)
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
You should receive your products within 10 days after we
receive your order.
DVD For Tax Products
You can order Publication 1796, IRS Tax
Products DVD, and obtain:
● Current-year forms, instructions, and publications.
● Prior-year forms, instructions, and publications.
● Tax Map: an electronic research tool and finding aid.
● Tax law frequently asked questions.
● Tax topics from the IRS telephone response system.
● Internal Revenue Code —Title 26 of the U.S. Code.
● Links to other Internet based Tax Research materials.
● Fill-in, print, and save features for most tax forms.
● Internal Revenue Bulletins.
● Toll-free and email technical support.
● Two releases during the year.
– The first release will ship the beginning of
January 2012.
– The final release will ship the beginning of
March 2012.
Purchase the DVD from National Technical Information
Service at www.irs.gov/cdorders for $30 (no handling fee)
or call 1-877-233-6767 toll-free to purchase the DVD for
$30 (plus a $6 handling fee).
Page 71
Form
940 for 2011:
(EIN)
Employer identification number
Name (not your trade name)
1
2
—
3
4
5
6
7
8
9
Type of Return
(Check all that apply.)
XYS Corporation
a. Amended
b. Successor employer
c. No payments to employees in
2011
d. Final: Business closed or
stopped paying wages
123 main Street
Number
OMB No. 1545-0028
Department of the Treasury — Internal Revenue Service
Trade name (if any)
Address
850111
Employer's Annual Federal Unemployment (FUTA) Tax Return
Street
Suite or room number
Podunk Hollow
WI
54000
City
State
ZIP code
Prior-year forms are available at
www.irs.gov/form940.
Read the separate instructions before you complete this form. Please type or print within the boxes.
Part 1:
Tell us about your return. If any line does NOT apply, leave it blank.
1a
1b
If you had to pay state unemployment tax in one state only, enter the state abbreviation .
1a
If you had to pay state unemployment tax in more than one state, you are a multi-state
employer . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
2
If you paid wages in a state that is subject to CREDIT REDUCTION .
Part 2:
.
.
.
.
.
.
Total payments to all employees .
.
.
.
.
.
.
4
Payments exempt from FUTA tax .
.
.
.
.
.
.
.
.
.
.
.
.
.
4
.
.
.
.
50000
.
4c ✖ Retirement/Pension
Check all that apply: 4a ✖ Fringe benefits
Group-term life insurance
Dependent care
4b
4d
Total of payments made to each employee in excess of
380000
$7,000 . . . . . . . . . . . . . . . .
5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
7a
Total taxable FUTA wages (line 3 – line 6 = line 7a) (see instructions) .
.
.
.
.
.
.
.
7a
7b
Line 7a FUTA wages paid before 7/1/2011
7b
7d
Line 7a FUTA wages paid after 6/30/2011
7d
8
FUTA tax before adjustments (line 7c + line 7e = line 8)
.
35000 .
35000
.
.
.
.
.
.
.
x .008 = 7c
x .006 = 7e
.
.
.
.
.
8
.
70000 .
280 .
210 .
490 .
430000
Determine your adjustments. If any line does NOT apply, leave it blank.
If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7a by .054 (line 7a × .054 = line 9). Go to line 12 . . . . . . . . . .
9
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940),
complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . .
10
If credit reduction applies, enter the amount total from Schedule A (Form 940) .
Part 4:
.
Other
.
11
.
4e
500000
3
.
10
.
.
Subtotal (line 4 + line 5 = line 6) .
9
Check here.
Complete Schedule A (Form 940).
✖ Check here. Complete
Schedule A (Form 940).
2
6
Part 3:
I
Determine your FUTA tax before adjustments for 2011. If any line does NOT apply, leave it blank.
3
5
.
W
.
.
.
.
11
.
.
210 .
Determine your FUTA tax and balance due or overpayment for 2011. If any line does NOT apply, leave it blank.
12
Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) .
.
.
12
13
FUTA tax deposited for the year, including any overpayment applied from a prior year
.
13
.
560 .
14
Balance due (If line 12 is more than line 13, enter the excess on line 14.)
• If line 14 is more than $500, you must deposit your tax.
• If line 14 is $500 or less, you may pay with this return. (see instructions) .
.
14
140
15
.
.
.
.
.
.
.
.
.
.
.
Overpayment (If line 13 is more than line 12, enter the excess on line 15 and check a box
below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
a You MUST complete both pages of this form and SIGN it.
Check one:
Apply to next return.
700
.
.
Send a refund.
Next Na
For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.
Cat. No. 11234O
Form
940
(2011)
850211
Name (not your trade name)
Employer identification number (EIN)
XYS Corporation
12-3456789
Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
Part 5:
16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.
17
16a 1st quarter (January 1 – March 31) .
.
.
.
.
.
.
.
.
16a
16b 2nd quarter (April 1 – June 30) .
.
.
.
.
.
.
.
.
.
16b
16c 3rd quarter (July 1 – September 30)
.
.
.
.
.
.
.
.
16c
16d 4th quarter (October 1 – December 31)
.
.
.
.
.
.
.
16d
.
140 .
105 .
315 .
700 .
140
Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17
Part 6:
Total must equal line 12.
May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes.
Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS
No.
Part 7:
Sign here. You MUST complete both pages of this form and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the
best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state unemployment
fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Date
Print your
title here
/
Best daytime phone
/
Paid preparer use only
Preparer’s name
PTIN
Preparer’s
signature
Date
Firm’s name (or yours
if self-employed)
EIN
Address
Phone
City
Page 2
Check if you are self-employed
State
/
.
.
.
/
ZIP code
Form 940 (2011)
Schedule A (Form 940) for 2011:
860311
Multi-State Employer and Credit Reduction Information
OMB No. 1545-0028
Department of the Treasury — Internal Revenue Service
Employer identification number (EIN)
Name (not your trade name)
1
2
—
3
4
5
6
7
8
See Instructions
on back. File
this schedule
with Form 940.
9
XYS Corporation
Place an “X” in the box of every state in which you were required to pay state unemployment tax this year even
if that state's credit reduction rate was zero. For states with a credit reduction rate greater than zero, enter the
FUTA taxable wages, multiply by the reduction rate, and then enter the credit reduction amount for that state. If
any states do not apply to you, leave them blank.
Postal
Abbreviation
AK
AL
AR
AZ
CA
CO
CT
DC
DE
FL
GA
HI
IA
ID
IL
IN
KS
KY
LA
MA
MD
ME
MI
MN
MO
MS
MT
FUTA
Taxable Wages
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Reduction
Rate
× .000
× .000
× .003
× .000
× .003
× .000
× .003
× .000
× .000
× .003
× .003
× .000
× .000
× .000
× .003
× .006
× .000
× .003
× .000
× .000
× .000
× .000
× .009
× .003
× .003
× .000
× .000
Credit Reduction
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Postal
Abbreviation
FUTA
Taxable Wages
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
70000 .
.
.
.
.
NC
ND
NE
NH
NJ
NM
NV
NY
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VA
VT
WA
✖ WI
WV
WY
PR
VI
Total credit reduction. Enter this amount on line 11 of Form 940 .
Reduction
Rate
.
For Privacy Act and Paperwork Reduction Act Notice, see the last page of Form 940.
.
.
.
.
.
.
× .003
× .000
× .000
× .000
× .003
× .000
× .003
× .003
× .003
× .000
× .000
× .003
× .003
× .000
× .000
× .000
× .000
× .000
× .003
× .000
× .000
× .003
× .000
× .000
× .000
× .003
.
Cat. No. 16997C
Credit Reduction
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210 .
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210
.
Schedule A (Form 940) 2011
Actual and Potential FUTA Credit Reductions
(Payable on a $7,000 taxable wage base)
Per DOL - January 2012
F:\TAX\May 2012 940 Seminar\[reduced_credit_states.xls]jan 2012
State
Alabama
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Illinois
Indiana
Kansas
Kentucky
Michigan
Minnesota
Missouri
Nevada
New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Vermont
Virgin Islands
Virginia
Wisconsin
CY 2009
CY 2010
CY 2011
**
0.3%
0.3%
0.3%
0.3%
0.3%
0.6%
0.3%
0.3%
0.3%
0.3%
0.6%
0.3%
0.9%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
****
0.3%
0.3%
0.3%
CY 2012*
0.6%
0.3%
0.6%
0.6%
0.3%
0.6%
0.3%
0.6%
0.6%
0.6%
0.9%
0.3%
0.6%
***
0.6%
0.6%
0.6%
0.6%
0.6%
0.6%
0.6%
0.6%
0.6%
0.9%
0.3%
0.6%
0.6%
0.6%
* These rates assume each state still has a loan balance on November 10, 2012, and no state
qualifies for an additional reduction under FUTA, Section 3302(c), avoidance under
Section 3302(g) or cap under Section 3302(f).
** AL did not have a loan balance on 11/10/11
*** MI did not have a loan balance on 1/1/12
**** SC qualified for avoidance for 2011.
Credit
Reduction
0.3%
0.6%
0.9%
Cost per
$7,000 Worker
$21
$42
$63
o If there are any questions, please contact Mike Miller at 202-693-2930 or miller.michael@dol.gov
DOL/ETA/OUI
1/23/2012
Form
940 for 2011:
Employer's Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service
(EIN)
Employer identification number
—
850111
OMB No. 1545-0028
Type of Return
(Check all that apply.)
Name (not your trade name)
a. Amended
Trade name (if any)
b. Successor employer
Address
c. No payments to employees in
2011
d. Final: Business closed or
stopped paying wages
Number
Street
Suite or room number
City
Prior-year forms are available at
www.irs.gov/form940.
ZIP code
State
Read the separate instructions before you complete this form. Please type or print within the boxes.
Part 1:
Tell us about your return. If any line does NOT apply, leave it blank.
1a
1b
If you had to pay state unemployment tax in one state only, enter the state abbreviation .
1a
If you had to pay state unemployment tax in more than one state, you are a multi-state
employer . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
2
If you paid wages in a state that is subject to CREDIT REDUCTION .
Part 2:
.
.
.
.
.
.
Check here. Complete
Schedule A (Form 940).
2
Determine your FUTA tax before adjustments for 2011. If any line does NOT apply, leave it blank.
3
Total payments to all employees .
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.
4
Payments exempt from FUTA tax .
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5
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4
Check all that apply: 4a
Fringe benefits
4c
4b
Group-term life insurance
4d
Total of payments made to each employee in excess of
$7,000 . . . . . . . . . . . . . . . .
5
.
.
.
4e
Retirement/Pension
Dependent care
.
3
Other
.
6
Subtotal (line 4 + line 5 = line 6) .
.
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.
.
.
.
6
7a
Total taxable FUTA wages (line 3 – line 6 = line 7a) (see instructions) .
.
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.
.
.
.
7a
7b
Line 7a FUTA wages paid before 7/1/2011
7b
7d
Line 7a FUTA wages paid after 6/30/2011
7d
8
FUTA tax before adjustments (line 7c + line 7e = line 8)
Part 3:
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x .006 = 7e
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8
Determine your adjustments. If any line does NOT apply, leave it blank.
10
11
If credit reduction applies, enter the amount total from Schedule A (Form 940) .
Part 4:
12
.
.
.
.
.
.
.
11
Determine your FUTA tax and balance due or overpayment for 2011. If any line does NOT apply, leave it blank.
.
.
12
13
FUTA tax deposited for the year, including any overpayment applied from a prior year
.
13
14
Balance due (If line 12 is more than line 13, enter the excess on line 14.)
• If line 14 is more than $500, you must deposit your tax.
• If line 14 is $500 or less, you may pay with this return. (see instructions) .
.
14
15
.
.
.
.
.
x .008 = 7c
If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7a by .054 (line 7a × .054 = line 9). Go to line 12 . . . . . . . . . .
9
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940),
complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . .
10
9
Check here.
Complete Schedule A (Form 940).
Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) .
.
.
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.
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.
Overpayment (If line 13 is more than line 12, enter the excess on line 15 and check a box
below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
▶ You MUST complete both pages of this form and SIGN it.
Check one:
Apply to next return.
.
.
.
.
Send a refund.
Next ■▶
For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.
Cat. No. 11234O
Form
940
(2011)
850211
Name (not your trade name)
Employer identification number (EIN)
Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
Part 5:
16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.
17
16a 1st quarter (January 1 – March 31) .
.
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.
16a
16b 2nd quarter (April 1 – June 30) .
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16b
16c 3rd quarter (July 1 – September 30)
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16c
16d 4th quarter (October 1 – December 31)
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16d
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Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17
Part 6:
Total must equal line 12.
May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes.
Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS
No.
Part 7:
Sign here. You MUST complete both pages of this form and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the
best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state unemployment
fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.
✗
Print your
name here
Sign your
name here
Date
Print your
title here
/
Best daytime phone
/
Paid preparer use only
Preparer’s name
PTIN
Preparer’s
signature
Date
Firm’s name (or yours
if self-employed)
EIN
Address
Phone
City
Page 2
Check if you are self-employed
State
/
.
.
.
/
ZIP code
Form 940 (2011)
Form 940-V,
Payment Voucher
Form 940-V is a transmittal form for your check or
money order. Using Form 940-V allows us to process
your payment more accurately and efficiently. If you
have any balance due of $500 or less on your 2011
Form 940, fill out Form 940-V and send it with your
check or money order.
Note. If your balance is more than $500, see When
Must You Deposit Your FUTA Tax? in the Instructions
for Form 940.
How Do You Fill Out Form 940-V?
Type or print clearly.
Box 1. Enter your employer identification number (EIN).
Do not enter your social security number (SSN). If you do
not have an EIN, you may apply for one online. Go to
IRS.gov and click on the Apply for an Employer
Identification Number (EIN) Online link. You may also
apply for an EIN by calling 1-800-829-4933, or you can
fax or mail Form SS-4, Application for Employer
Identification Number. If you have not received your EIN
by the due date of Form 940, write “Applied For” and the
date you applied in this entry space.
Form
✁
▼
Box 2. Enter the amount of your payment. Be sure to
put dollars and cents in the appropriate spaces.
Box 3. Enter your business name and complete
address exactly as they appear on your Form 940.
How Should You Prepare Your Payment?
• Make your check or money order payable to the United
States Treasury. Do not send cash.
• On the memo line of your check or money order,
write:
— your EIN,
— Form 940, and
— 2011.
• Carefully detach Form 940-V along the dotted line.
• Do not staple your payment to the voucher.
• Mail your 2011 Form 940, your payment, and Form
940-V to the address shown in the table in the
Instructions for Form 940.
Detach Here and Mail With Your Payment and Form 940.
940-V
Department of the Treasury
Internal Revenue Service
1 Enter your employer identification number (EIN).
▼
Payment Voucher
▶ Do
2011
Dollars
Enter the amount of your payment. ▶
3
OMB No. 1545-0028
not staple or attach this voucher to your payment.
2
Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code.
✃
What Is Form 940-V?
Cents
Form 940 (2011)
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need it
to figure and collect the right amount of tax. Chapter
23, Federal Unemployment Tax Act, of Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes a tax on employers with respect to employees.
This form is used to determine the amount of the tax that
you owe. Section 6011 requires you to provide the
requested information if you are liable for FUTA tax under
section 3301. Section 6109 requires you to provide your
identification number. If you fail to provide this
information in a timely manner or provide a false or
fraudulent form, you may be subject to penalties and
interest.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or
give the information shown on your tax return to others
as described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions to
administer their tax laws. We may also disclose this
information to other countries under a tax treaty, to
federal and state agencies to enforce federal non-tax
criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:
Recordkeeping . . . . . . . . . . 9 hr., 19 min.
Learning about the law or the form . . 1 hr., 23 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . 1 hr., 36 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making
Form 940 simpler, we would be happy to hear from
you. You can email us at taxforms@irs.gov. Enter
“Form 940” on the subject line. Or write to: Internal
Revenue Service, Tax Products Coordinating Committee,
SD:W:CAR:MP:T:M:S, 1111 Constitution Avenue, NW,
IR-6526, Washington, DC 20224. Do not send Form 940
to this address. Instead, see Where Do You File? in the
Instructions for Form 940.
2011
Department of the Treasury
Internal Revenue Service
Instructions for Form 940
Employer’s Annual Federal Unemployment (FUTA) Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Form 940, at
www.irs.gov/form940. Information about any future
developments affecting Form 940 (such as legislation enacted
after we release it) will be posted on that page.
FUTA tax rate. The FUTA tax rate was 6.2% from January 1,
2011, through June 30, 2011 (quarters 1 and 2), and decreased
to 6.0% July 1, 2011, through December 31, 2011 (quarters 3
and 4). Visit IRS.gov for updated information.
Electronic deposit requirement. You must deposit all
depository taxes (such as employment tax, excise tax, and
corporate income tax) electronically using the Electronic
Federal Tax Payment System (EFTPS). For more information
about EFTPS or to enroll in EFTPS, visit the EFTPS website at
www.eftps.gov, or call 1-800-555-4477. You can also get Pub.
966, The Secure Way to Pay Your Federal Taxes.
Credit reduction state. A state that has not repaid money it
borrowed from the federal government to pay unemployment
benefits is a “credit reduction state.” The Department of Labor
determines these states. If an employer pays wages that are
subject to the unemployment tax laws of a credit reduction
state, that employer must pay additional federal unemployment
tax when filing its Form 940.
For 2011, there are credit reduction states. If you paid any
wages that are subject to the unemployment compensation
laws of any of these states, you are not allowed the credit
reduction rate (i.e., .003 or .006) of the regular .054 credit for
the credit reduction state. Use Schedule A (Form 940), to figure
the tax. For more information, see the Multi-State Employer and
Credit Reduction Information, Instructions for Schedule A (Form
940) or visit IRS.gov.
Change of address. Beginning in 2012, employers must use
new Form 8822-B, Change of Address — Business, for any
address change.
Reminders
Aggregate Form 940 filers. Agents must complete Schedule
R (Form 940), Allocation Schedule for Aggregate Form 940
Filers when filing an aggregate Form 940. Aggregate Forms
940 are filed by agents of home care service recipients
approved by the IRS under section 3504 of the Internal
Revenue Code. To request approval to act as an agent for an
employer, the agent must file Form 2678, Employer/Payer
Appointment of Agent, with the IRS unless you are a state or
local government agency acting as agent under the special
procedures provided in Notice 2003-70.
Disregarded entities and qualified subchapter S
subsidiaries (Qsubs). Business entities that are disregarded
as separate from their owner, including qualified subchapter S
subsidiaries, are required to withhold and pay employment
taxes and file employment tax returns using the name and EIN
of the disregarded entity. For more information, see
Disregarded entities.
State unemployment information. You are no longer
required to list your state reporting number(s) on Form 940.
When you registered as an employer with your state, the state
assigned you a state reporting number. If you do not have a
state unemployment account and state experience tax rate, or if
Nov 22, 2011
you have questions about your state account, you must contact
your state unemployment agency. A contact list (for general
information only) of state unemployment tax agencies is
provided at the end of these instructions.
You can file and pay electronically. Using electronic options
available from the Internal Revenue Service (IRS) can make
filing a return and paying your federal tax easier. You can use
IRS e-file to file a return and EFTPS to make deposits or pay in
full whether you rely on a tax professional or prepare your own
taxes.
• For IRS e-file, visit IRS.gov for additional information.
• For EFTPS, visit www.eftps.gov, or call EFTPS Customer
Service at 1-800-555-4477, 1-800-733-4829 (TDD), or
1-800-244-4829 (Spanish).
Electronic funds withdrawal (EFW). If you file Form 940
electronically, you can e-file and e-pay (electronic funds
withdrawal) the balance due in a single step using tax
preparation software or through a tax professional. However,
do not use EFW to make federal tax deposits. For more
information on paying your taxes using EFW, visit the IRS
website at IRS.gov/e-pay. A fee may be charged to file
electronically.
You can pay your balance due by credit or debit card. You
may pay your FUTA tax shown on line 14 using a major credit
card or debit card. However, do not use a credit or debit card to
pay taxes that are required to be deposited or (see When Must
You Deposit Your FUTA Tax?) For more information on paying
your taxes with a credit or debit card, visit the IRS website at
IRS.gov/e-pay.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing and Exploited
Children. Photographs of missing children selected by the
Center may appear in instructions on pages that would
otherwise be blank. You can help bring these children home by
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
How Can You Get More Help?
If you want more information about this form, see Pub. 15
(Circular E), visit our website at IRS.gov, or call
1-800-829-4933.
For a list of related employment tax topics, visit the IRS
website at IRS.gov and click on the “Businesses” tab.
General Instructions:
Understanding Form 940
What’s the Purpose of Form 940?
Use Form 940 to report your annual Federal Unemployment
Tax Act (FUTA) tax. Together with state unemployment tax
systems, the FUTA tax provides funds for paying
unemployment compensation to workers who have lost their
jobs. Most employers pay both a federal and a state
unemployment tax. Only employers pay FUTA tax. Do not
collect or deduct FUTA tax from your employees’ wages.
The FUTA tax applies to the first $7,000 you pay to each
employee during a calendar year after subtracting any
payments exempt from FUTA tax.
These instructions give you some background information
about the Form 940. They tell you who must file the form, how
to fill it out line by line, and when and where to file it.
Cat. No. 13660I
Who Must File Form 940?
For tax-exempt organizations . . .
Religious, educational, scientific, charitable, and other
organizations described in section 501(c)(3) and exempt from
tax under section 501(a) are not subject to FUTA tax and do not
have to file Form 940.
Except as noted below, if you answer “Yes” to either one of
these questions, you must file Form 940:
• Did you pay wages of $1,500 or more to employees in any
calendar quarter during 2010 or 2011?
• Did you have one or more employees for at least some part
of a day in any 20 or more different weeks in 2010 or 20 or
more different weeks in 2011? Count all full-time, part-time, and
temporary employees. However, if your business is a
partnership, do not count its partners.
If your business was sold or transferred during the year,
each employer who answered “Yes” to at least one question
above must file Form 940. However, do not include any wages
paid by the predecessor employer on your Form 940 unless you
are a successor employer. For details, see Successor employer
under Type of Return.
If you received a preprinted Form 940 and are not liable for
FUTA tax for 2011 because you made no payments to
employees in 2011, check box c in the top right corner of the
form. Then go to Part 7, sign the form, and file it with the IRS.
If you will not be liable for filing Form 940 in the future
because your business has closed or because you stopped
paying wages, check box d in the top right corner of the form.
See Final... under Type of Return for more information.
For employers of state or local governments. . .
Services rendered by employees of a state of a political
subdivision or instrumentality of the state are exempt from
FUTA tax and no Form 940 is required.
When Must You File Form 940?
The due date for filing Form 940 for 2011 is January 31, 2012.
However, if you deposited all your FUTA tax when it was due,
you may file Form 940 by February 10, 2012.
If we receive your return after the due date, we will treat your
return as filed on time if the envelope containing your return is
properly addressed, contains sufficient postage, and is
postmarked by the U.S. Postal Service on or before the due
date or sent by an IRS-designated private delivery service on or
before the due date. However, if you do not follow these
guidelines, we will consider your return filed when it is actually
received. For a list of IRS-designated private delivery services,
see Pub. 15 (Circular E).
For employers of household employees . . .
Where Do You File?
If you are a household employer, you must pay FUTA tax on
wages that you paid to your household employees only if you
paid cash wages of $1,000 or more in any calendar quarter in
2010 or 2011.
A household employee performs household work in a:
• private home,
• local college club, or
• local chapter of a college fraternity or sorority.
Generally, employers of household employees must file
Schedule H (Form 1040), Household Employment Taxes,
instead of Form 940.
However, if you have other employees in addition to
household employees, you can choose to include the FUTA
taxes for your household employees on the Form 940 instead of
filing Schedule H (Form 1040). If you choose to include
household employees on your Form 940, you must also file
Form 941, Employer’s QUARTERLY Federal Tax Return; Form
943, Employer’s Annual Federal Tax Return for Agricultural
Employees; or Form 944 Employer’s ANNUAL Federal Tax
Return, to report social security, Medicare, and any withheld
federal income taxes for your household employees.
See Pub. 926, Household Employer’s Tax Guide, for more
information.
Where you file depends on whether you include a payment
(check or money order) with your return. However, mail your
amended return to the Without a payment address even if a
payment is included.
Without a
payment . . .
If you are in . . .
With a payment . . .
EXCEPTION for tax-exempt
organizations, Federal, State and
Local Governments, and Indian
Tribal Governments, regardless
of your location
Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0046
Internal Revenue
Service
P.O. Box 105078
Atlanta, GA
30348-5078
Connecticut
Delaware
District of
Columbia
Georgia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin
Department of the
Treasury
Internal Revenue
Service
Cincinnati, OH
45999-0046
Internal Revenue
Service
P.O. Box 804521
Cincinnati, OH
45280-4521
File Form 940 if you answer “Yes” to either of these questions.
• Did you pay cash wages of $20,000 or more to farmworkers
during any calendar quarter in 2010 or 2011?
• Did you employ 10 or more farmworkers during some part of
the day (whether or not at the same time) during any 20 or
more different weeks in 2010 or 20 or more different weeks in
2011?
Count wages you paid to aliens who were admitted to the
United States on a temporary basis to perform farmwork
(workers with H-2(A) visas). However, wages paid to “H-2(A)
visa workers” are not subject to FUTA tax.
See Pub. 51 (Circular A), Agricultural Employer’s Tax Guide,
for more information.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Hawaii
Idaho
Iowa
Kansas
Louisiana
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Utah
Washington
Wyoming
Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0046
Internal Revenue
Service
P.O. Box 105078
Atlanta, GA
30348-5078
For Indian tribal governments . . .
Puerto Rico
U.S. Virgin Islands
Internal Revenue
Service
P.O. Box 409101
Ogden, UT
84409
Internal Revenue
Service
P.O. Box 105174
Atlanta, GA
30348-5174
If the location of your legal
residence, principal place of
business, office, or agency is not
listed . . .
Internal Revenue
Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue
Service
P.O. Box 105174
Atlanta, GA
30348-5174
For agricultural employers . . .
Services rendered by employees of a federally recognized
Indian tribal government employer (including any subdivision,
subsidiary, or business enterprise wholly owned by the tribe)
are exempt from FUTA tax and no Form 940 is required.
However, the tribe must have participated in the state
unemployment system for the full year and be in compliance
with applicable state unemployment law. For more information,
see section 3309(d).
-2-
!
CAUTION
Private delivery services cannot deliver to P.O. boxes.
You must use the U.S. Postal Service to mail an item to
a P.O. box address.
When To Deposit Your FUTA Tax
Credit for State Unemployment Tax Paid
to a State Unemployment Fund
You get a credit for amounts you pay to a state (including the
District of Columbia, Puerto Rico, and the U.S. Virgin Islands)
unemployment fund by January 31, 2012 (or February 10,
2012, if that is your Form 940 due date). Your FUTA tax will be
higher if you do not pay the state unemployment tax timely. If
you did not pay all state unemployment tax by the due date of
Form 940, see the line 10 instructions.
If your undeposited FUTA tax
is more than $500 on . . .*
Deposit your tax by . . .
March 31
June 30
September 30
December 31
April 30
July 31
October 31
January 31
*Also, see the instructions for line 16.
If any deposit due date falls on a Saturday, Sunday, or
TIP legal holiday, you may deposit on the next business day.
How Do You Figure Your FUTA Tax
Liability for Each Quarter?
State unemployment taxes are sometimes called
“contributions.” These contributions are payments that a state
requires an employer to make to its unemployment fund for the
payment of unemployment benefits. They do not include:
• any payments deducted or deductible from your employees’
pay;
• penalties, interest, or special administrative taxes; and
• voluntary amounts you paid to get a lower assigned state
experience rate.
You owe FUTA tax on the first $7,000 of wages that you paid to
each employee during the calendar year. The FUTA tax is 6.2%
(.062) on the portion paid before July 1, 2011, and 6.0% (.060)
on the portion paid after June 30, 2011. Most employers receive
a maximum credit of up to 5.4% (.054) against this FUTA tax.
Every quarter, you must figure how much of the first $7,000 of
each employee’s annual wages you paid during that quarter.
Figure your tax liability
Before you can figure the amount to deposit, figure your FUTA
tax liability for the quarter. To figure your tax liability, add the
first $7,000 of each employee’s annual wages you paid during
the quarter for FUTA wages paid before July 1, 2011, and
multiply that amount by .008; for FUTA wages paid after June
30, 2011, multiply that amount by .006.
The tax rates are based on your receiving the maximum
credit against FUTA taxes. You are entitled to the maximum
credit if you paid all state unemployment tax by the due date of
your Form 940 or if you were not required to pay state
unemployment tax during the calendar year due to your state
experience rate.
Example. You had no employees in the first quarter. During
the second and third quarters, you had three employees:
Employees A, B, and C. You paid $11,000 to Employee A
(second quarter), $2,000 to Employee B (second quarter), and
$4,000 to Employee C (third quarter).
Additional credit. You may receive an additional credit if you
have a state experience rate lower than 5.4% (.054). This
applies even if your rate varies during the year. This additional
credit is the difference between your actual state unemployment
tax payments and the amount you would have been required to
pay at 5.4%.
Special credit for successor employers. You may be
eligible for a credit based on the state unemployment taxes paid
by a predecessor. You may claim this credit if you are a
successor employer who acquired a business in 2011 from a
predecessor who was not an employer for FUTA purposes and,
therefore, was not required to file Form 940 for 2011. See
section 3302(e). You can include amounts paid by the
predecessor on the Worksheet as if you paid them. For details
on successor employers, see Successor employer under Type
of Return. If the predecessor was required to file Form 940, see
the line 5 instructions.
To figure your liability for the second and third quarters, add the first $7,000
of each employee’s wages:
$7,000 Employee A’s wages subject to FUTA tax (second quarter)
2,000 Employee B’s wages subject to FUTA tax (second quarter)
+ 4,000 Employee C’s wages subject to FUTA tax (third quarter)
$13,000 Total wages subject to FUTA tax for the second and third
quarters
When Must You Deposit Your FUTA Tax?
Although Form 940 covers a calendar year, you may have to
deposit your FUTA tax before you file your return. If your FUTA
tax is more than $500 for the calendar year, you must deposit at
least one quarterly payment.
$9,000 Total wages subject to FUTA tax for the second quarter
x .008 Tax rate (based on maximum credit of 5.4%)
$72 Your liability for the second quarter
You must determine when to deposit your tax based on the
amount of your quarterly tax liability. If your FUTA tax is $500 or
less in a quarter, carry it over to the next quarter. Continue
carrying your tax liability over until your cumulative tax is more
than $500. At that point, you must deposit your tax for the
quarter. Deposit your FUTA tax by the last day of the month
after the end of the quarter. If your tax for the next quarter is
$500 or less, you are not required to deposit your tax again until
the cumulative amount is more than $500.
$4,000 Total wages subject to FUTA tax for the third quarter
x .006 Tax rate (based on maximum credit of 5.4%)
$24 Your liability for the third quarter
$72 Total wages subject to FUTA tax for the second quarter
+ 24 Total wages subject to FUTA tax for the third quarter
$96 Your liability for the second and third quarters
In this example, you do not have to make a deposit because your liability is
$500 or less for the second quarter. However, you must carry this liability
over to the third quarter.
Fourth quarter liabilities. If your FUTA tax for the fourth
quarter (plus any undeposited amounts from earlier quarters) is
more than $500, deposit the entire amount by January 31,
2012. If it is $500 or less, you can either deposit the amount or
pay it with your Form 940 by January 31, 2012.
If any wages subject to FUTA tax are not subject to state
unemployment tax, you may be liable for FUTA tax at a higher
rate (up to 6.2%). For instance, in certain states, wages paid to
corporate officers, certain payments of sick pay by unions, and
certain fringe benefits are excluded from state unemployment
tax.
In years when there are credit reduction states, you
must include liabilities owed for credit reduction with your
fourth quarter deposit.
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• deposit or pay your tax when it is due, using EFTPS if
required;
• file your completed Form 940 accurately and on time; and
• ensure your checks for tax payments are valid.
Example. Employee A and Employee B are corporate
officers whose wages are excluded from state unemployment
tax in your state. Employee C’s wages are not excluded from
state unemployment tax. You had no employees in the first
quarter. During the second quarter, you paid $7,000 to
Employee A and $2,000 to Employee B. In the third quarter,
you paid $4,000 to Employee C.
If you receive a notice about penalty and interest after you
file this return, send us an explanation and we will determine if
you meet reasonable-cause criteria. Do not attach an
explanation when you file your Form 940.
$ 9,000 Total FUTA wages for Employees A and B in second quarter
x .062 Tax rate
$558 Your liability for the second quarter for Employees A and B
Can You Amend a Return?
$4,000 Total FUTA wages subject to state unemployment tax
x .006 Tax rate (based on maximum credit of 5.4%)
$24 Your liability for the third quarter for Employee C
You use the 2011 Form 940 to amend a return that you
previously filed for 2011. If you are amending a return for a
previous year, use the previous year’s Form 940.
Follow these steps:
$558 Your liability for the second quarter for Employees A and B
+ 24 Your liability for the third quarter for Employee C
$582 Your liability for the second and third quarters for Employees A, B,
and C
• Use a paper return to amend a Form 940 filed under an
electronic filing program.
• Check the amended return box in the top right corner of Form
940, page 1, box a.
• Fill in all the amounts that should have been on the original
form.
• Sign the form.
• Attach an explanation of why you are amending your return.
For example, tell us if you are filing to claim credit for tax paid to
your state unemployment fund after the due date of Form 940.
• File the amended return using the Without a payment
address (even if a payment is included) under Where Do You
File.
• If you file an amended return for an aggregate Form 940, be
sure to attach Schedule R (Form 940). Complete Schedule R
(Form 940) only for employers who have adjustments on the
amended Form 940.
In this example, you must deposit $558 by July 31 because your liability for
the second quarter is more than $500.
How Must You Deposit Your FUTA Tax?
During 2011 you may have deposited your FUTA tax
electronically by using EFTPS or by depositing your tax with an
authorized financial institution (for example, a commercial bank
that is qualified to accept federal tax deposits). The financial
institution will send IRS a record of your payment to credit to
your business account.
You must deposit your FUTA tax using EFTPS
You must deposit all depository taxes (such as employment tax,
excise tax, and corporate income tax) electronically using
EFTPS. To get more information or to enroll in EFTPS, visit the
EFTPS website at www.eftps.gov, or call 1-800-555-4477. You
can also get Pub. 966, The Secure Way to Pay Your Federal
Taxes.
If your business is new, IRS will automatically pre-enroll you
in EFTPS when you apply for an employer identification number
(EIN). Follow the instructions on your EIN package to activate
your enrollment.
!
CAUTION
Completing Your Form 940
Follow these guidelines to correctly fill out the
form.
To help us accurately scan and process your form, please
follow these guidelines:
• Make sure your business name and EIN are on every page of
the form and any attachments.
• If you type or use a computer to fill out your form, use a
12-point Courier font, if possible.
• Make sure you enter dollars to the left of the preprinted
decimal point and cents to the right.
• Do not enter dollar signs or decimal points. Commas are
optional.
• You may choose to round your amounts to the nearest dollar,
instead of reporting cents on this form. If you choose to round,
you must round all entries. To round, drop the amounts under
50 cents and increase the amounts from 50 to 99 cents to the
next dollar. For example, $1.49 becomes $1.00 and $2.50
becomes $3.00. If you use two or more amounts to figure an
entry on the form, use cents to figure the answer and round the
answer only.
• If you have a line with the value of zero, leave it blank.
To make your EFTPS payments on time, you must
initiate the transaction at least 1 business day before the
date the deposit is due.
Same-day payment option. If you fail to initiate a deposit
transaction on EFTPS at least 1 business day before the date a
deposit is due, you can still make your deposit on time by using
the FTA (FEDERAL TAX APPLICATION). If you ever need the
same-day payment method, you will need to make
arrangements with your financial institution ahead of time. FTA
allows you to initiate the transaction and have the funds
transferred from your financial institution on the same day.
Enrollment in EFTPS automatically enrolls you in FTA.
Instructions for using FTA are included in your EFTPS
enrollment package. Please check with your financial institution
regarding availability, deadlines, and costs. Generally, your
bank will charge you a fee for payments made this way.
Business taxpayers can use FTA even if not enrolled, but may
need help to have their financial institution use the proper
format for making the payment. The guidelines for financial
institutions for making payments using FTA can be found at
http://fms.treas.gov/eftps/transition_materials.html.
Employer Identification Number (EIN),
Name, Trade Name, and Address
Review your business information at the top of
the form.
How Can You Avoid Penalties and
Interest?
If you pay a tax preparer to fill out Form 940, make sure the
preparer shows your business name and EIN exactly as they
appear on the preprinted form we sent you or as assigned by
the IRS.
Penalties and interest are assessed at a rate set by law on
taxes paid late, returns filed late or incorrectly, insufficient
payments made, and failure to make deposits using EFTPS
(when required).
You can avoid paying penalties and interest if you:
If you are using a copy of Form 940 that has your business
name and address preprinted at the top of the form, check to
make sure that the information is correct. Carefully review your
EIN to make sure that it exactly matches the EIN assigned to
your business by the IRS. If any information is incorrect, cross it
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out and type or print the correct information. See Tell us if you
change your name or address.
If you are not using a preprinted Form 940, type or print your
EIN, name, and address in the spaces provided. You must
enter your name and EIN here and on page 2. Enter the
business (legal) name that you used when you applied for your
EIN on Form SS-4, Application for Employer Identification
Number. For example, if you are a sole proprietor, enter
“Ronald Smith” on the Name line and “Ron’s Cycles” on the
Trade Name line. Leave the Trade Name line blank if it is the
same as your Name.
Employer identification number (EIN). The IRS monitors tax
filings and payments by using a numerical system to identify
taxpayers and to make sure that businesses comply with
federal tax laws. A unique 9-digit EIN is assigned to all
corporations, partnerships, and some sole proprietors.
Businesses that need an EIN must apply for a number and use
it throughout the life of the business on all tax returns,
payments, and reports.
Your business should have only one EIN. If you have more
than one and are unsure which one to use, call 1-800-829-4933
to verify your correct EIN.
If you do not have an EIN, apply for one by:
• Visiting the IRS website at IRS.gov and clicking on Apply for
an Employer Identification Number (EIN) Online under Online
Services.
• Calling 1-800-829-4933 and applying by telephone, or
• Filling out Form SS-4 and mailing it to the address in the
Instructions for Form SS-4 or faxing it to the number in the
Instructions for Form SS-4.
If you do not have an EIN by the time a return is due, write
“Applied For” and the date you applied in the space shown for
the EIN on pages 1 and 2 of your return.
• Immediately after the acquisition, employs one or more
people who were employed by the predecessor.
No payments to employees in 2011. If you are not liable for
FUTA tax for 2011 because you made no payments to
employees in 2011, check box c. Then go to Part 7, sign the
form, and file it with the IRS.
Final: Business closed or stopped paying wages. If this is
a final return because you went out of business or stopped
paying wages and you will not be liable for filing Form 940 in
the future, check box d. Complete all applicable lines on the
form, sign it in Part 7, and file it with the IRS. Include a
statement showing the address at which your records will be
kept and the name of the person keeping the records.
Disregarded entities. A disregarded entity is required to file
Form 940 using its name and Employer Identification Number
(EIN), not the name and EIN of its owner. An entity that has a
single owner and is disregarded as separate from its owner for
federal income tax purposes is treated as a separate entity for
purposes of payment and reporting federal employment taxes.
If the entity does not currently have an EIN, it must apply for
one using one of the methods explained earlier. Disregarded
entities include single-owner limited liability companies (LLCs)
that have not elected to be taxed as a corporation for federal
income tax purposes, qualified subchapter S subsidiaries, and
certain foreign entities treated as disregarded entities for U.S.
income tax purposes. Although a disregarded entity is treated
as a separate entity for employment tax purposes, it is not
subject to FUTA tax if it is owned by a tax-exempt organization
under section 501(c)(3) and is not required to file Form 940. For
more information, see Disregarded entities and qualified
subchapter S subsidiaries in the Introduction section of Pub. 15
(Circular E), Employer’s Tax Guide.
Always be sure the EIN on the form you file exactly
TIP matches the EIN that the IRS assigned to your
business. Do not use a social security number or
individual taxpayer identification number (ITIN) on forms that
ask for an EIN. Filing a Form 940 with an incorrect EIN or using
the EIN of another’s business may result in penalties and
delays in processing your return.
Specific Instructions
Part 1: Tell Us About Your Return
1. If you were required to pay your state
unemployment tax in . . .
Tell us if you change your name or address.
Notify the IRS immediately if you change your business name
or address.
• If your business name changes, write to the IRS using the
Without a payment address. See Where Do You File. Also see
Pub. 1635, Understanding Your EIN, for general information on
EINs.
• If your address changes, complete and mail Form 8822-B,
Change of Address — Business. Do not attach Form 8822-B to
your Form 940. Mail Form 8822-B separately to the address
indicated on Form 8822-B.
Identify the state(s) where you were required to pay state
unemployment taxes.
1a. One state only. Enter the two-letter U.S. Postal Service
abbreviation for the state where you were required to pay your
tax on line 1a. For a list of state abbreviations, see the
Instructions for Schedule A (Form 940) or visit the website for
the U.S. Postal Service at www.usps.com.
1b. More than one state (you are a multi-state employer).
Check the box on line 1b. Then fill out Schedule A (Form 940),
and attach it to your Form 940.
Type of Return
2. If you paid wages in a state that is subject to
credit reduction
Review the box at the top of the form. If any line applies to you,
check the appropriate box to tell us which type of return you are
filing. You may check more than one box.
Amended. If this is an amended return that you are filing to
correct a return that you previously filed, check box a.
Successor employer. Check box b if you are a successor
employer and:
• You are reporting wages paid before you acquired the
business by a predecessor who was required to file a Form 940
because the predecessor was an employer for FUTA tax
purposes, or
• You are claiming a special credit for state unemployment tax
paid before you acquired the business by a predecessor who
was not required to file a Form 940 because the predecessor
was not an employer for FUTA tax purposes.
A successor employer is an employer who:
• Acquires substantially all the property used in a trade or
business of another person (predecessor) or used in a separate
unit of a trade or business of a predecessor, and
If you paid wages that are subject to the unemployment tax
laws of a credit reduction state, you may have to pay more
FUTA tax when filing your Form 940.
A state that has not repaid money it borrowed from the
federal government to pay unemployment benefits is called a
credit reduction state. The U.S. Department of Labor
determines which states are credit reduction states.
For tax year 2011, there are credit reduction states. If you
paid wages subject to the unemployment tax laws of these
states, check the box on line 2 and fill out Schedule A (Form
940). See the instructions for line 9 before completing the
Schedule A (Form 940).
Part 2: Determine Your FUTA Tax Before
Adjustments for 2011
If any line in Part 2 does not apply, leave it blank.
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3. Total payments to all employees
— Payments for benefits excluded under section 125
(cafeteria) plans.
Report the total payments you made during the calendar year
on line 3. Include payments for the services of all employees,
even if the payments are not taxable for FUTA. Your method of
payment does not determine whether payments are wages.
You may have paid wages hourly, daily, weekly, monthly, or
yearly. You may have paid wages for piecework or as a
percentage of profits. Include:
• Compensation, such as:
— Salaries, wages, commissions, fees, bonuses, vacation
allowances, and amounts you paid to full-time, part-time, or
temporary employees.
• Fringe benefits, such as:
— Sick pay (including third-party sick pay if liability is
transferred to the employer). For details on sick pay, see
Pub. 15-A, Employer’s Supplemental Tax Guide.
— The value of goods, lodging, food, clothing, and non-cash
fringe benefits.
— Section 125 (cafeteria) plan benefits.
• Retirement/Pension, such as:
— Employer contributions to a 401(k) plan, payments to an
Archer MSA, payments under adoption assistance
programs, and contributions to SIMPLE retirement accounts
(including elective salary reduction contributions).
— Amounts deferred under a non-qualified deferred
compensation plan.
• Other payments, such as:
— Tips of $20 or more in a month that your employees
reported to you.
— Payments made by a predecessor employer to the
employees of a business you acquired.
— Payments to nonemployees who are treated as your
employees by the state unemployment tax agency.
!
• Group term life insurance.
For information about group term life insurance and other
payments for fringe benefits that may be exempt from FUTA
tax, see Pub. 15-B, Employer’s Tax Guide to Fringe Benefits.
• Retirement/Pension, such as employer contributions to a
qualified plan, including a SIMPLE retirement account (other
than elective salary reduction contributions) and a 401(k) plan.
• Dependent care, such as payments (up to $5,000 per
employee, $2,500 if married filing separately) for a qualifying
person’s care that allows your employees to work and that
would be excludable by the employee under section 129.
• Other payments, such as:
— All non-cash payments and certain cash payments for
agricultural labor, and all payments to “H-2(A)” visa workers.
See For agricultural employers or get Pub. 51 (Circular A),
Agricultural Employer’s Tax Guide.
— Payments made under a workers’ compensation law
because of a work-related injury or sickness. See section 6
of Pub. 15-A, Employer’s Supplemental Tax Guide.
— Payments for domestic services if you did not pay cash
wages of $1,000 or more (for all domestic employees) in any
calendar quarter in 2010 or 2011. See Pub. 926, Household
Employer’s Tax Guide.
— Payments for services provided to you by your parent,
spouse, or child under the age of 21. See section 3 of Pub.
15 (Circular E), Employer’s Tax Guide.
— Payments for certain fishing activities. See Pub. 334,Tax
Guide for Small Businesses.
— Payments to certain statutory employees. See section 1
of Pub. 15-A, Employer’s Supplemental Tax Guide.
Wages may be subject to FUTA tax even if they are
excluded from your state’s unemployment tax.
— Payments to nonemployees who are treated as your
employees by the state unemployment tax agency.
CAUTION
See section 3306 and its related regulations for more
information about FUTA taxation of retirement plan
contributions, dependent care payments, and other payments.
For details on wages and other compensation, see section 5
of Pub. 15-A, Employer’s Supplemental Tax Guide.
Example:
$44,000
8,000
+ 16,000
$68,000
For more information on payments exempt from FUTA tax,
see section 14 in Pub. 15 (Circular E) or section 10 in Pub. 51
(Circular A).
Amount paid to Employee A
Amount paid to Employee B
Amount paid to Employee C
Total payments to employees. You would enter this amount
on line 3.
Example:
You had 3 employees. You paid $44,000 to Employee A including
$2,000 in health insurance benefits. You paid $8,000 to Employee B,
including $500 in retirement benefits. You paid $16,000 to Employee C,
including $2,000 in health and retirement benefits.
4. Payments exempt from FUTA tax
If you enter an amount on line 4, check the appropriate box or
boxes on lines 4a through 4e to show the types of payments
exempt from FUTA tax. You only report a payment as
exempt from FUTA tax on line 4 if you included the
payment on line 3.
$ 2,000
500
+ 2,000
$4,500
Some payments are exempt from FUTA tax because the
payments are not included in the definition of wages or the
services are not included in the definition of employment.
Payments exempt from FUTA tax may include:
• Fringe benefits, such as:
— The value of certain meals and lodging.
— Contributions to accident or health plans for employees,
including certain employer payments to a Health Savings
Account or an Archer MSA.
— Employer reimbursements (including payments to a third
party) for qualified moving expenses, to the extent that these
expenses would otherwise be deductible by the employee.
Health insurance benefits for Employee A
Retirement benefits for Employee B
Health and retirement benefits for Employee C
Total payments exempt from FUTA tax. You would enter this
amount on line 4 and check boxes 4a and 4c.
5. Total of payments made to each employee in
excess of $7,000
Only the first $7,000 you paid to each employee in a calendar
year is subject to FUTA tax. This $7,000 is called the FUTA
wage base.
Enter on line 5 the total of the payments over $7,000 you
paid to each employee during 2011 after subtracting any
payments exempt from FUTA tax shown on line 4.
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9. If ALL of the FUTA wages you paid were
excluded from state unemployment tax. . .
Following our example:
If all of the FUTA wages you paid were excluded from state
unemployment tax, multiply line 7(a) by .054 and enter the
result on line 9.
You had three employees. You paid $44,000 to Employee A, $8,000 to
Employee B, and $16,000 to Employee C, including a total of $4,500 in
payments exempt from FUTA tax for all three employees. (To determine
the total payments made to each employee in excess of the FUTA
wage base, the payments exempt from FUTA tax and the FUTA wage
base must be subtracted from total payments. These amounts are
shown in parentheses.)
Employees
A
B
C
Total payments to employees
$44,000
$8,000
$16,000
Payments exempt from FUTA tax
(2,000)
(500)
(2,000)
FUTA wage base
(7,000)
(7,000)
(7,000)
$35,000
$ 500
Total of payments made to each employee in excess of
$7,000. You would enter this amount on line 5.
line 7(a)
x .054
line 9
If you were not required to pay state unemployment tax
because all of the wages you paid were excluded from state
unemployment tax, you must pay FUTA tax at the 6.2% (.062)
rate for wages paid before July 1, 2011 and the 6.0% (.060)
rate for wages paid after June 30, 2011. For example, if your
state unemployment tax law excludes wages paid to corporate
officers or employees in specific occupations, and the only
wages you paid were to corporate officers or employees in
those specific occupations, you must pay FUTA tax on those
wages at the full FUTA rate of 6.2% (.062) rate for wages paid
before July 1, 2011 and the 6.0% (.060) rate for wages paid
after June 30, 2011. When you figured the FUTA tax before
adjustments on line 8, it was based on the maximum allowable
credit (5.4%) for state unemployment tax payments. Because
you did not pay state unemployment tax, you do not have a
credit and must figure this adjustment.
$ 7,000
$42,500
If you are a successor employer . . . When you figure the
payments made to each employee in excess of $7,000, you
may include the payments that the predecessor made to the
employees who continue to work for you only if the
predecessor was an employer for FUTA tax purposes resulting
in the predecessor being required to file Form 940.
Example for successor employers:
If line 9 applies to you, lines 10 and 11 do not apply to you.
Therefore, leave lines 10 and 11 blank. Do not fill out the
worksheet in these instructions or Schedule A (Form 940).
During the calendar year, the predecessor employer paid $5,000 to
Employee A. You acquired the predecessor’s business. After the
acquisition, you employed Employee A and paid Employee A an
additional $3,000 in wages. None of the amounts paid to Employee A
were payments exempt from FUTA tax.
10. If SOME of the taxable FUTA wages you paid
were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late...
$5,000 Wages paid by predecessor employer
+ 3,000 Wages paid by you
$8,000 Total payments to Employee A. You would include this
amount on line 3.
You must fill out the worksheet on the next page if:
• Some of the taxable FUTA wages you paid were excluded
from state unemployment, or
• Any of your payments of state unemployment tax were late.
The worksheet takes you step by step through the process of
figuring your credit. You’ll find an example of how to use it. Do
not complete the worksheet if line 9 applied to you (see
instructions above).
$8,000 Total payments to Employee A
– 7,000 FUTA wage base
$1,000 Payments made to Employee A in excess of $7,000.
$1,000 Payments made to Employee A in excess of $7,000.
+ 5,000 Taxable FUTA wages paid by predecessor employer
$6,000 You would include this amount on line 5.
Before you can properly fill out the worksheet, you will
need to gather the following information:
• Taxable FUTA wages (from line 7(a) of Form 940),
• Taxable state unemployment wages (state and federal wage
bases may differ),
• The experience rates assigned to you by the states where
you paid wages,
• The amount of state unemployment taxes you paid on time
(On time means that you paid the state unemployment taxes by
the due date for filing Form 940), and
• The amount of state unemployment taxes you paid late. (Late
means after the due date for filing Form 940.)
6. Subtotal
To figure your subtotal, add the amounts on lines 4 and 5 and
enter the result on line 6.
line 4
+ line 5
line 6
7. Total taxable FUTA wages
To figure your total taxable FUTA wages, subtract line 6 from
line 3 and enter the result on line 7(a).
Do not include any penalties, interest, or unemployment
taxes deducted from your employees’ pay in the amount
CAUTION of state unemployment taxes. Also, do not include as
state unemployment taxes any special administrative taxes or
voluntary contributions you paid to get a lower assigned
experience rate or any surcharges, excise taxes, or
employment and training taxes. (These items are generally
listed as separate items on the state’s quarterly wage report.)
!
line 3
− line 6
line 7(a)
8. FUTA tax before adjustments
To figure your total FUTA tax before adjustments, multiply line
7(b) by .008 for wages paid before 7/1/2011 and line 7(d) by
.006 for wages paid after 6/30/2011 then enter the result on line
8.
For line 3 of the worksheet:
• If any of the experience rates assigned to you were less than
5.4% for any part of the calendar year, you must list each
assigned experience rate separately on the worksheet.
• If you were assigned six or more experience rates that were
less than 5.4% for any part of the calendar year, you must use
another sheet to figure the additional credits and then include
those additional credits in your line 3 total.
line 7(b) x .008 (before 7/01/2011)
line 7(d) x .006 (after 6/30/2011)
line 8
Part 3: Determine Your Adjustments
After you complete the worksheet, enter the amount from
line 7 of the worksheet on line 10 of Form 940. Do not attach
the worksheet to your Form 940. Keep it with your records.
If any line in Part 3 does not apply, leave it blank.
-7-
Worksheet—Line 10
Keep for Your Records
Before you begin: Use this worksheet to figure your credit if:
u
some of the wages you paid were excluded from state unemployment tax, OR
u
you paid any state unemployment tax late.
For this worksheet, do not round your figures.
Before you can properly fill out this worksheet, you must gather this information:

Taxable FUTA wages (from line 7(a) of Form 940)

Taxable state unemployment wages

The experience rates assigned to you by the states where you paid wages

The amount of state unemployment taxes you paid on time. (On time means that you paid the state unemployment taxes by the due date for filing Form 940.)
Include any state unemployment taxes you paid on nonemployees who were treated as employees by your state unemployment agency.

The amount of state unemployment taxes you paid late. (Late means after the due date for filing Form 940.)
1. Maximum allowable credit — Enter line 7(a) from Form 940
(Form 940, line 7(a) x .054 = line 1).
.
x
.054 on line 1
2. Credit for timely state unemployment tax payments — How much did you pay on time?
•
If line 2 is equal to or more than line 1, STOP here.
blank.
•
If line 2 is less than line 1, continue this worksheet.
STOP
1.
.
2.
.
3.
.
4.
.
5d.
.
6.
.
7.
.
You have completed the worksheet. Leave line 10 of Form 940
3. Additional credit — Were ALL of your assigned experience rates 5.4% or more?
•
If yes, enter zero on line 3. Then go to line 4 of this worksheet.
•
If no, fill out the computations below. List ONLY THOSE STATES for which your assigned experience rate for any part of the
calendar year was less than 5.4%.
State
1.
Computation rate
The difference between 5.4%
(.054) and your assigned
experience rate
(.054 – .XXX (assigned
experience rate) = computation
rate)
Taxable state
unemployment wages at
assigned experience rate
.
x
.
Additional Credit
=
.
2.
.
x
.
=
.
3.
.
x
.
=
.
4.
.
x
.
=
.
5.
.
x
.
=
.
If you need more lines, use another sheet and include those
additional credits in the total.
Total
.
Enter the total on line 3.
4. Subtotal (line 2 + line 3 = line 4)
•
If line 4 is equal to or more than line 1, STOP here.
•
If line 4 is less than line 1, continue this worksheet.
STOP
You have completed the worksheet. Leave line 10 of Form 940 blank.
5. Credit for paying state unemployment taxes late:
5a. What is your remaining allowable credit? (line 1 – line 4 = line 5a)
5a.
.
5b. How much state unemployment tax did you pay late?
5b.
.
5c. Which is smaller, line 5a or line 5b? Enter the smaller number here.
5c.
.
5d. Your allowable credit for paying state unemployment taxes late (line 5c x .90 = line 5d)
6. Your FUTA credit (line 4 + line 5d = line 6)
•
If line 6 is equal to or more than line 1, STOP here.
•
If line 6 is less than line 1, continue this worksheet.
STOP
You have completed the worksheet. Leave line 10 of Form 940 blank.
7. Your adjustment (line 1 – line 6 = line 7)
Enter line 7 from this worksheet on
line 10 of Form 940.
Do not attach this worksheet to your Form 940. Keep it for your records.
-8-
12. Total FUTA tax after adjustments
Example for using the worksheet:
Add the amounts shown on lines 8, 9, 10, and 11, and enter the
result on line 12.
Employee A and Employee B are corporate officers whose wages are
excluded from state unemployment tax in your state. Employee C’s wages
are not excluded from state unemployment tax. During 2011, you paid
$44,000 to Employee A, $22,000 to Employee B, and $16,000 to Employee
C. Your state’s wage base is $8,000. You paid some state unemployment
tax on time, some late, and some remains unpaid.
line 8
line 9
line 10
+ line 11
line 12
Here are the records:
Total taxable FUTA wages (line 7(a) of Form 940)
Taxable state unemployment wages . . . . . . . . .
Experience rate for 2011 . . . . . . . . . . . . . . . .
State unemployment tax paid on time . . . . . . . .
State unemployment tax paid late . . . . . . . . . . .
State unemployment tax not paid . . . . . . . . . . .
.
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.
$21,000.00
$ 8,000.00
.041(4.1%)
$100.00
$78.00
$150.00
!
CAUTION
13. FUTA tax deposited for the year
Enter the amount of total FUTA tax that you deposited for the
year, including any overpayment that you applied from a prior
year.
1. Maximum allowable credit
$21,000.00 (line 7(a) of Form 940)
x .054 (maximum credit rate)
$1,134.00
1.
$1,134.00
2. Credit for timely state unemployment tax payments
2.
$100.00
3. Additional credit
3.
$104.00
.054 (maximum credit rate)
– .041 (your experience rate)
.013 (your computation rate)
14. Balance due
If line 13 is less than line 12, enter the difference on line 14.
line 12
– line 13
line 14
$8,000
x .013
$104.00
4. Subtotal (line 2 + line 3)
If line 14 is:
4.
$204.00
5a.
$930.00
• More than $500, you must deposit your tax. See When Must
You Deposit Your FUTA Tax.
• $500 or less, you can deposit your tax, pay your tax with a
major credit card, debit card, or pay your tax by check or money
order with your return.
• Less than $1, you do not have to pay it.
$100
+ 104
$204
5. Credit for paying state unemployment taxes late
5a.
Remaining allowable credit: (line 1 - line 4)
!
$1,134.00
– 204.00
$930.00
5b.
State unemployment tax paid late:
5c.
5d.
If line 9 is greater than zero, lines 10 and 11 must be
zero because they would not apply.
CAUTION
5b.
$78.00
Which is smaller? Line 5a or line 5b?
5c.
$78.00
Allowable credit (for paying late)
5d.
$70.20
How to deposit or pay the balance due. You may pay the
amount shown on line 14 using EFTPS, a credit or debit card,
or electronic funds withdrawal (EFW). Do not use a credit or
debit card or EFW to pay taxes that were required to be
deposited. For more information on paying your taxes with a
credit or debit card or EFW, go to www.irs.gov/e-pay.
$78.00
x .90
$70.20
6. Your FUTA credit (line 4 + line 5d)
6.
If you pay by EFTPS, credit or debit card, or EFW, file your
return using the Without a payment address under Where Do
You File? and do not file Form 940-V.
$274.20
$204.00
+ 70.20
$274.20
7. Your adjustment (line 1 - line 6)
If you do not deposit as required and pay any balance
due with Form 940, you may be subject to a penalty.
15. Overpayment
7.
If line 13 is more than line 12, enter the difference on
line 15.
$859.80
$1,134.00
– 274.20
$859.80 You would enter this amount on line 10 of Form
940.
line 13
– line 12
line 15
If you deposited more than the FUTA tax due for the year,
you may choose to have us either:
• Apply the refund to your next return, or
• Send you a refund.
11. If credit reduction applies . . .
If you paid wages in any credit reduction state, enter the total
amount from Schedule A (Form 940) on line 11 of Form 940.
However, if you entered an amount on line 9 because all the
FUTA wages you paid were excluded from state unemployment
tax, skip line 11 and go to line 12.
Check the appropriate box in line 15 to tell us which option
you select. If you do not check either box, we will automatically
refund your overpayment. Also, we may apply your
overpayment to any past due tax account you have.
Part 4: Determine Your FUTA Tax
for 2011
If line 15 is less than $1, we will send you a refund or apply it
to your next return only if you ask for it in writing.
If any line in Part 4 does not apply, leave it blank.
-9-
• bind you to anything (including additional tax liability), or
• otherwise represent you before the IRS.
Part 5: Report Your FUTA Tax Liability
by Quarter Only if Line 12 Is More Than
$500
The authorization will automatically expire 1 year after the
due date for filing your Form 940 (regardless of extensions). If
you or your designee want to end the authorization before it
expires, write to the IRS office where the return was filed.
However, if the return was originally filed with a payment, use
the Without a payment address.
Fill out Part 5 only if line 12 is more than $500. If line 12 is
$500 or less, leave Part 5 blank and go to Part 6.
16. Report the amount of your FUTA tax liability
for each quarter
If you want to expand your designee’s authorization or if you
want us to send your designee copies of your notices, see Pub.
947, Practice Before the IRS and Power of Attorney.
Enter the amount of your FUTA tax liability for each quarter on
lines 16a-d. Do not enter the amount you deposited. If you had
no liability for a quarter, leave the line blank.
16a. 1st quarter (January 1 to March 31).
16b. 2nd quarter (April 1 to June 30).
16c. 3rd quarter (July 1 to September 30).
16d. 4th quarter (October 1 to December 31).
Part 7: Sign Here
You MUST fill out both pages of this form and
SIGN it
To figure your FUTA tax liability for the fourth quarter, complete
Form 940 through line 12. Then copy the amount from line 12
onto line 17. Lastly, subtract the sum of lines 16a through 16c
from line 17 and enter the result on line 16d.
Failure to sign will delay the processing of your return.
On page 2 in Part 7, sign and print your name and title. Then
enter the date and the best daytime telephone number,
including area code, where we can reach you if we have any
questions.
Example:
You paid wages on March 28 and your FUTA tax on those wages was
$200. You were not required to make a deposit for the 1st quarter
because your accumulated FUTA tax was $500 or less. You paid
additional wages on June 28 and your FUTA tax on those wages was
$400. Because your accumulated FUTA tax for the 1st and 2nd
quarters exceeded $500, you were required to make a deposit of $600
by July 31.
Who must sign Form 940?
Form 940 must be signed as follows.
• Sole proprietorship — The individual who owns the
business.
• Partnership (including a limited liability company (LLC)
treated as a partnership) or unincorporated organization —
A responsible and duly authorized partner, member, or officer
having knowledge of its affairs.
• Corporation (including an LLC treated as a
corporation) — The president, vice president, or other principal
officer duly authorized to sign.
• Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC or a
principal officer duly authorized to sign.
• Trust or estate — The fiduciary.
You would enter $200 in line 16a because your liability for the 1st
quarter is $200. You would also enter $400 in line 16b to show your 2nd
quarter liability.
In years when there are credit reduction states, you
TIP must include liabilities owed for credit reduction with
your fourth quarter deposit. You may deposit the
anticipated extra liability throughout the year, but it is not due
until the due date for the deposit for the fourth quarter, and the
associated liability should be recorded as being incurred in the
fourth quarter.
Form 940 may also be signed by a duly authorized agent of the
taxpayer if a valid power of attorney or reporting agent
authorization (Form 8655) has been filed.
17. Total tax liability for the year
Alternative signature method. Corporate officers or duly
authorized agents may sign Form 940 by rubber stamp,
mechanical device, or computer software program. For details
and required documentation, see Rev. Proc. 2005-39, 2005-28
I.R.B. 82, available at www.irs.gov/irb/2005-28_IRB/ar16.html.
Your total tax liability for the year must equal line 12. Copy the
amount from line 12 onto line 17.
Part 6: May We Speak With Your
Third-Party Designee?
Paid preparers. A paid preparer must sign Form 940 and
provide the information in the Paid Preparer Use Only section of
Part 7 if the preparer was paid to prepare Form 940 and is not
an employee of the filing entity. Paid preparers must sign paper
returns with a manual signature. The preparer must give you a
copy of the return in addition to the copy to be filed with IRS.
If you want to allow an employee, your paid tax preparer, or
another person to discuss your Form 940 with the IRS, check
the “Yes” box. Then enter the name and phone number of the
person you choose as your designee. Be sure to give us the
specific name of a person — not the name of the firm that
prepared your tax return.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include
your complete address. If you work for a firm, write the firm’s
name and the EIN of the firm. You can apply for a PTIN online
or by filing form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application. For more information about
applying for a PTIN online, visit the IRS website at www.irs.gov/
ptin. You cannot use your PTIN in place of the EIN of the tax
preparation firm.
Have your designee select a 5-digit Personal Identification
Number (PIN) that he or she must use as identification when
talking to the IRS about your form.
By checking “Yes,” you authorize us to talk to your designee
about any questions that we may have while we process your
return. Your authorization applies only to this form, for this year;
it does not apply to other forms or other tax years.
Generally, do not complete the Paid Preparer Use Only
section if you are filing the return as a reporting agent and have
a valid Form 8655, Reporting Agent Authorization, on file with
the IRS. However, a reporting agent must complete this section
if the reporting agent offered legal advice, for example, by
advising the client on determining whether its workers are
employees or independent contractors for Federal tax
purposes.
You are authorizing your designee to:
• give us any information that is missing from your return,
• ask us for information about processing your return, and
• respond to certain IRS notices that you have shared with
your designee about math errors and in preparing your return.
We will not send notices to your designee.
You are not authorizing your designee to:
• receive any refund check,
-10-
Generally, tax returns and return information are confidential,
as required by section 6103. However, section 6103 allows or
requires the IRS to disclose or give the information shown on
your tax return to others as described in the Code. For
example, we may disclose your tax information to the
Department of Justice for civil and criminal litigation, and to
cities, states, the District of Columbia, and U.S.
commonwealths and possessions to administer their tax laws.
We may also disclose this information to other countries under
a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
Privacy Act and Paperwork Reduction
Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax. If you do not provide the information we ask for,
or provide false or fraudulent information, you may be subject to
penalties.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law.
Subtitle C, Employment Taxes, of the Internal Revenue
Code imposes employment taxes on wages, including income
tax withholding. This form is used to determine the amount of
the taxes that you owe. Section 6011 requires you to provide
the requested information if the tax is applicable to you. Section
6109 requires you to provide your identification number.
If you have comments concerning the accuracy of these time
estimates or suggestions for making these forms simpler, we
would be happy to hear from you. You can email us at
taxforms@irs.gov. Enter “Form 940” on the subject line. Or
write to: Internal Revenue Service, Tax Products Coordinating
Committee, SD:W:CAR:MP:T:M:S, 1111 Constitution Avenue,
NW, IR-6526, Washington, DC 20224. Do not send Form 940 to
this address. Instead, see Where Do You File? in the
Instructions for Form 940.
Estimated average times
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:
Form
Schedule A (Form 940)
Worksheet (Form 940)
Preprinted voucher (Form 940)
Voucher (OTC) (Form 940)
Recordkeeping
Learning about the
law or the form
16 hrs., 01 min.
1 hr., 41 min.
7 min.
21 min.
Preparing the form Copying, assembling, and
sending the form to the
IRS
15 min.
21 min.
1 min.
4 min.
-11-
How to Order Forms and Publications
from IRS
Call 1-800-TAX-FORM or 1-800-829-3676
Visit our website at IRS.gov
Other IRS Forms and Publications You
May Need
•
Instructions for Form 943
•
Instructions for Form 943-X
•
Instructions for Form 944
•
Instructions for Form 944-X
•
Notice 797, Possible Federal Tax Refund Due to the Earned Income
Credit (EIC)
•
Pub. 15 (Circular E), Employer’s Tax Guide
•
Pub. 15-A, Employer’s Supplemental Tax Guide
•
Pub. 15-B, Employer’s Tax Guide to Fringe Benefits
•
Pub. 51 (Circular A), Agricultural Employer’s Tax Guide
•
Pub. 596, Earned Income Credit
•
Pub. 926, Household Employer’s Tax Guide
•
Pub. 947, Practice Before the IRS and Power of Attorney
•
Schedule A (Form 940), Multi-State Employer and Credit Reduction
Information
•
Form SS-4, Application for Employer Identification Number
•
Form W-2, Wage and Tax Statement
•
Form W-2c, Corrected Wage and Tax Statement
•
Form W-3, Transmittal of Wage and Tax Statements
•
Form W-3c, Transmittal of Corrected Wage and Tax Statements
•
Form W-4, Employee’s Withholding Allowance Certificate
•
Form W-5, Earned Income Credit Advance Payment Certificate
•
•
Schedule B (Form 941), Report of Tax Liability for Semiweekly
Schedule Depositors
Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax
Return
•
Schedule D (Form 941), Report of Discrepancies Caused by
Acquisitions, Statutory Mergers, or Consolidations
•
Schedule H (Form 1040), Household Employment Taxes
•
Schedule R (Form 940), Allocation Schedule for Aggregate Form
940 Filers
•
Form 941, Employer’s QUARTERLY Federal Tax Return
•
Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax
Return or Claim for Refund
•
Form 943, Employer’s Annual Federal Tax Return for Agricultural
Employees
•
Form 943-X, Adjusted Employer’s Annual Federal Tax Return for
Agricultural Employees or Claim for Refund
•
Form 944, Employer’s ANNUAL Federal Tax Return
•
Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or
Claim for Refund
•
Form 4070, Employee’s Report of Tips to Employer
•
Form 8027, Employer’s Annual Information Return of Tip Income
and Allocated Tips
•
Instructions for Forms W-2 and W-3
•
Instructions for Form 941
•
Instructions for Form 941-X
Contact List of State Unemployment Tax
Agencies
The following list of state unemployment tax agencies
was provided to the IRS by the U.S. Department of
Labor. If the telephone number listed for your state
would be a long distance call from your area, you can use the
name of the agency to look for a local number in your telephone
book. The addresses and telephone numbers of the agencies,
which were current at the time this publication was prepared for
print, are subject to change.
The following list of state unemployment tax agencies
was provided to the IRS by the U.S. Department of
Labor. For up-to-date contact information, visit the U.S.
Department of Labor’s website at www.workforcesecurity.
doleta.gov/unemploy/agencies.asp.
-12-
Contact List of State Unemployment Tax Agencies
State
Alabama . .
Alaska . . . .
Arizona . . .
Arkansas . .
California . .
Colorado . .
Connecticut
Delaware . .
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Telephone
(334) 242-8830
(888) 448-3527
(602) 771-6601
(501) 682-3798
(888) 745-3886
(800) 480-8299
(860) 263-6550
(302) 761-8484
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District of Columbia
Florida . . . . . . . . . .
Georgia . . . . . . . . .
Hawaii . . . . . . . . . .
Idaho . . . . . . . . . .
Illinois . . . . . . . . . .
Indiana . . . . . . . . .
Iowa . . . . . . . . . . .
Kansas . . . . . . . . .
Kentucky . . . . . . . .
Louisiana . . . . . . .
Maine . . . . . . . . . .
Maryland . . . . . . . .
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(202) 698-7550
(800) 482-8293
(404) 232-3301
(808) 586-8913
(800) 448-2977
(800) 247-4984
(317) 232-7436
(515) 281-5339
(785) 296-5027
(502) 564-2272
(225) 342-2944
(207) 621-5120
(800) 492-5524
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Massachusetts .
Michigan . . . . .
Minnesota . . . .
Mississippi . . . .
Missouri . . . . .
Montana . . . . .
Nebraska . . . . .
Nevada . . . . . .
New Hampshire
New Jersey . . .
New Mexico . . .
New York . . . .
North Carolina .
North Dakota . .
Ohio . . . . . . . .
Oklahoma . . . .
Oregon . . . . . .
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Pennsylvania . .
Puerto Rico . . .
Rhode Island . .
South Carolina .
South Dakota . .
Tennessee . . .
Texas . . . . . . .
Utah . . . . . . . .
Vermont . . . . .
Virginia . . . . . .
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(617) 626-5050 . . . . . . .
(313) 456-2180 . . . . . . .
(651) 296-6141 . . . . . . .
(866) 806-0272 . . . . . . .
(573) 751-3340 . . . . . . .
(406) 444-3834 . . . . . . .
(402) 471-9940 . . . . . . .
(775) 684-6300 . . . . . . .
(603) 228-4033 . . . . . . .
(609) 633-6400 . . . . . . .
(505) 841-8576 . . . . . . .
(518) 457-4179 . . . . . . .
(919) 707-1150 . . . . . . .
(701) 328-2814 . . . . . . .
(614) 466-2319 . . . . . . .
(405) 557-7143 . . . . . . .
(503) 947-1488, option 5
(503) 947-1537 (FUTA) .
(717) 787-7679 . . . . . . .
(787) 754-5818 . . . . . . .
(401) 574-8700 . . . . . . .
(803) 737-3075 . . . . . . .
(605) 626-2312 . . . . . . .
(615) 741-2486 . . . . . . .
(512) 463-2700 . . . . . . .
(801) 526-9400 . . . . . . .
(802) 828-4252 . . . . . . .
(804) 371-7159 . . . . . . .
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Virgin Islands . . . . . . . . . . . . . . . . . . . . . (340) 776-1440 . . . . . . . . . . . . . . . . . . .
Washington . . . . . . . . . . . . . . . . . . . . . . (360) 902-9360 . . . . . . . . . . . . . . . . . . .
West Virginia . . . . . . . . . . . . . . . . . . . . . (304) 558-2676 . . . . . . . . . . . . . . . . . . .
Wisconsin . . . . . . . . . . . . . . . . . . . . . . . (608) 261-6700 . . . . . . . . . . . . . . . . . . .
Wyoming . . . . . . . . . . . . . . . . . . . . . . . . (307) 235-3217 . . . . . . . . . . . . . . . . . . .
-13-
Web Address
www.dir.alabama.gov
www.labor.state.ak.us/estax
www.azdes.gov/esa/uitax/uithome.asp
www.arkansas.gov/esd/Employers/
www.edd.ca.gov
www.colorado.gov/CDLE
www.ctdol.state.ct.us/uitax/txmenu.htm
ui.delawareworks.com/employer-handbook.
php
www.dcnetworks.org
http://dor.myflorida.com/dor/uc
www.dol.state.ga.us
www.hawaii.gov/labor
www.labor.state.id.us
www.ides.state.il.us
www.in.gov/dwd
www.iowaworkforce.org/ui
www.dol.ks.gov
www.oet.ky.gov
www.laworks.net/homepage.asp
www.state.me.us/labor
www.dllr.state.md.us/employment/
unemployment.shtml
www.detma.org
www.michigan.gov/uia
www.uimn.org/tax
www.mdes.ms.gov
www.labor.mo.gov
www.uid.dli.mt.gov
www.dol.nebraska.gov
https://uitax.nvdetr.org
www.nhes.state.nh.us
http://lwd.dol.state.nj.us
www.dws.state.nm.us
www.labor.state.ny.us
www.ncesc.com
www.jobsnd.com
www.jfs.ohio.gov
www.ok.gov/oesc_web
www.oregon.gov/employ/tax
www.dli.state.pa.us
www.dtrh.gobierno.pr
www.uitax.ri.gov
dew.sc.gov
dol.sd.gov
www.tennessee.gov/labor-wfd
www.twc.state.tx.us
www.jobs.utah.gov
www.labor.vermont.gov
www.vec.virginia.gov/vecportal/employer/
employer_services.cfm
www.vidol.gov
www.esd.wa.gov/uitax/index.php
www.wvcommerce.org/business/
workforcewv/default.aspx
dwd.wisconsin.gov/dwd/employers.htm
http://wydoe.state.wy.us