Publication 51 - Main Content

Table of Contents

1. Taxpayer Identification Numbers

If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Also, you will need the social security number (SSN) of each employee and the name of each employee as shown on the employee's social security card.

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

  If you do not have an EIN, you may apply for one online. Visit IRS.gov and click on the Apply for an EIN Online link under Tools. 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.

  If you do not have an 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. If you took over another employer's business, do not use that employer's EIN.

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

  For more information, see Publication 1635 or Publication 583.

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 the Electronic Federal Tax Payment System (EFTPS). You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Be sure to tell your payroll provider about your EFTPS enrollment.

Social security number (SSN).   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Do not accept a social security card that says “Not valid for employment.” A social security 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 show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.

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 to SSA. You can get Form SS-5 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. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.

Applying for a social security number.   If you file Form W-2 on paper and your employee has 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 (000-00-0000) 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 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. For more information, visit 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 on the most recently filed Form W-2. It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.

IRS individual taxpayer identification numbers (ITINs) for aliens.   Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U.S. employment. The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN).

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

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

Registering for SSNVS.   You must register online and receive authorization from your employer to use SSNVS. To register, visit SSA's website at www.socialsecurity.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.

  • 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.

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.

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.

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

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

  • Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);

  • Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment;

  • Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor);

  • Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or

  • Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities.

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

Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.

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

Crew Leaders

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

Husband-Wife Business

If you and your spouse jointly own and operate a farm or nonfarm 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 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, enter “qualified joint venture” in the search box, and 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. Wages and Other Compensation

Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. You may also be required to withhold, deposit, and report Additional Medicare Tax. See section 4 for more information. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc. Do not count as cash wages the value of food, lodging, and other noncash items.

For more information on what payments are considered taxable wages, see Publication 15 (Circular E).

Commodity wages.   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.

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

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

Household employees.   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,800 in 2013.

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

  • You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and

  • You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter.

  For more information, see Publication 926, Household Employer's Tax Guide.

  
Wages for household work may not be a deductible farm expense. See Publication 225, Farmer's Tax Guide.

Share farmers.   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.

Compensation paid to H-2A visa holders.   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2. These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer.

For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945.

4. Social Security and Medicare Taxes

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

The $150 Test or the $2,500 Test

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

  • You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Do not count wages paid by other employers.

  • The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.

Exceptions.   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:

  • Is employed in agriculture as a hand-harvest laborer,

  • Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,

  • Commutes daily from his or her permanent home to the farm, and

  • Had been employed in agriculture less than 13 weeks in the preceding calendar year.

  Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.

Social Security and Medicare Tax Withholding

The social security tax rate is 6.2%, for both the employee and employer, on the first $113,700 paid to each employee. You must withhold at this rate from each employee and pay a matching amount. The Medicare tax rate is 1.45% each for the employee and employer on all wages. You must withhold at this rate from each employee and pay a matching amount. There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

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

Additional Medicare Tax withholding.   In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E).

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

Withholding social security and Medicare taxes on nonresident alien employees.   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Also see 
Compensation paid to H-2A visa holders in section 3.

Religious exemption.    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. This exemption is available only if both the employee and the employer are members of the sect.

  For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

5. Federal Income Tax Withholding

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

Form W-4.   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2013, especially if they owed taxes or received a large refund when filing their 2012 tax return. Advise your employees to use the IRS Withholding Calculator on the IRS website at www.irs.gov/individuals for help in determining how many withholding allowances to claim on their Form W-4.

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

Forms in Spanish.   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Publicación 17(SP).

Effective date of Form W-4.   A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Do not adjust withholding retroactively. If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. For exceptions, 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 calendar year.

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

  Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are 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 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 an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments.

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

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

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

Withholding adjustment for nonresident alien employees.   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2013. This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E).

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 Korea, he or she may claim more than one allowance); and

  • Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4.

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

  
A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions 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 the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”).

Initial lock-in letter.   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, where a serious 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. If the employee is employed by you as of the date of the notice, you must furnish the notice to the employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the copy of the notice to the employee.

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

Seasonal employees and employees not currently performing services.   If you receive a notice for an employee who is not currently performing services for you, you are still required to 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 bona fide 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 are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (see Modification notice next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.

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

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

  If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that 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 on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

Substitute Forms W-4.   You 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-TAX-FORM (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 that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4.

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

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

  When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Tell the employee that 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.

  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.

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.

How To Figure Federal Income Tax Withholding

There are several ways to figure federal income tax withholding.

  • Wage bracket tables. See section 13 for directions on how to use the tables.

  • Percentage method. See section 13 for directions on how to use the percentage method.

  • Alternative formula tables for percentage method withholding. See Publication 15-A.

  • Wage bracket percentage method withholding tables. See Publication 15-A.

  • Other alternative methods. See Publication 15-A.

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

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

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

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

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

  1. If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages.

    1. Withhold a flat 25% (no other percentage allowed).

    2. If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplement wages.

  2. If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages.

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

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

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

You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you 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 2012 were less than $45,060 ($50,270 if married filing jointly) that they may be eligible to claim the credit for 2012. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.

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

If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 is not required, you must notify the employee by February 7, 2013.

7. Depositing Taxes

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

The credit against employment taxes for COBRA premium assistance payments you take on the 2012 Form 943 is treated as a deposit of taxes on the first day of your return period. For more information, see COBRA premium assistance credit under Introduction.

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

  • You report less than a $2,500 tax liability for the year (Form 943, line 9; Form 945, line 3) and you pay in full with a return that is filed on time. However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties.

  • You are a monthly schedule depositor 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.

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

When To Deposit

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

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

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

The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next.

  • If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor.

  • If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor.

Lookback period.   The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2013 is 2011.

Example of deposit schedule based on lookback period.

Rose Co. reported taxes on Form 943 as follows.

2011 — $48,000

2012 — $60,000

Rose Co. is a monthly schedule depositor for 2013 because its taxes for the lookback period ($48,000 for calendar year 2011) were not more than $50,000. However, for 2014, Rose Co. is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2012) exceeded $50,000.

Adjustments to lookback period taxes.   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund.

Example of adjustments.

An employer originally reported total tax of $45,000 for the lookback period in 2011. The employer discovered during March 2013 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2013 taxes.

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

Monthly Deposit Schedule

If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.

Monthly schedule example.   Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during September 2013, but did not pay any wages during October. Red Co. must deposit the combined tax liabilities for the September paydays by October 15. Red Co. does not have a deposit requirement for October (that is, due by November 15, 2013) because no wages were paid in October; therefore, it did not have a tax liability for October.

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

Semiweekly Deposit Schedule

You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.

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

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

Semiweekly Deposit Schedule

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

Semiweekly schedule example.   Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Green, Inc., will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.'s tax liability for the April 26, 2013 (Friday), wage payment must be deposited by May 1, 2013 (Wednesday).

Semiweekly deposit period spanning two 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. For example, if you have a pay date on Monday, September 30, 2013 (third quarter), and another pay date on Tuesday, October 1, 2013 (fourth quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Friday, October 4, 2013 (3 business days from the end of the semiweekly deposit period).

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 Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day).

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

Legal holiday.   The term “legal holiday” means any legal holiday in the District of Columbia. Legal holidays for 2013 are listed below.

  • January 1— New Year's Day

  • January 21— Birthday of Martin Luther King, Jr.

  • February 18— Washington's Birthday

  • April 16— District of Columbia Emancipation Day

  • May 27— Memorial Day

  • July 4— Independence Day

  • September 2— Labor Day

  • October 14— Columbus Day

  • November 11— Veterans' Day

  • November 28— Thanksgiving Day

  • December 25— Christmas Day

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 9) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a 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 because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.

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

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

Example of the $100,000 next-day deposit rule.   Elm, Inc., started its business on May 1, 2013. Because Elm, Inc., is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On May 8, Elm, Inc., paid wages for the first time and accumulated taxes of $50,000. On May 10 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated $110,000 on May 10, it must deposit $110,000 by May 13 (Monday), the next business day. Elm, Inc., became a semiweekly schedule depositor on May 11. It will be a semiweekly schedule depositor for the remainder of 2013 and for 2014.

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.

  1. Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.

  2. The deposit shortfall is paid or deposited by the shortfall makeup date as described below.

Makeup Date for Deposit Shortfall:   

  • Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. You may pay the shortfall with your Form 943 even if the amount is $2,500 or more.

  • Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. For example, if a semiweekly schedule depositor has a deposit shortfall during February 2013, the shortfall makeup date is March 15, 2013 (Friday).

How To Deposit

You must deposit employment 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 funds 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 electronic deposits on your behalf.

  EFTPS is a free service provided by the Department of Treasury. To get more information or to enroll in EFTPS, call 1-800-555-4477 (business) or 1-800-316-6541 (individual). You can also visit the EFTPS website at www.eftps.gov. Additional information about EFTPS is also available in Publication 966.

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

Deposit record.   For your records, an 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 a deposit is due. If you use a third party to make a deposit on your behalf, they may have different cutoff times.

Same-day 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). To use 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.

Deposit Penalties

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. IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.

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

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

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

Order in which deposits are applied.   Deposits generally are applied to the most recent tax liability within the year. If you receive 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 that you received. For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www.irs.gov/pub/irs-irbs/irb01-50.pdf.

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 above.

Trust fund recovery penalty.   If federal income, social security, or 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 that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes.

“Averaged” failure-to-deposit penalty.   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 15, when your tax liability shown on Form 943, line 9, was $2,500 or more. IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 9, was $2,500 or more and you did any of the following.

  • Completed Form 943, line 15, instead of 
    Form 943-A.

  • Failed to attach a properly completed Form 943-A.

  • Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces.

  IRS figures the penalty by allocating your tax liability on Form 943, line 9, equally throughout the tax period. Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities.

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

  • If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 15.

  • If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees.

  • Verify that your total liability shown on Form 943, line 15, or Form 943-A, line M, equals your tax liability shown on Form 943, line 9.

  • Do not show negative amounts on Form 943, line 15, or Form 943-A.

  • For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 15, or on Form 943-A.

Employers of Both Farm and Nonfarm Workers

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

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

8. Form 943

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

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

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

Penalties.   For each month or part of a month that a return 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 25% of the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay 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 reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

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

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

  Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time.

9. Reporting Adjustments on Form 943

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

Current Year Adjustments

In certain cases, amounts reported as social security and Medicare taxes on Form 943, lines 3 and 5, must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. Current year adjustments are reported on Form 943, line 8. See Publication 15 (Circular E) for more information on these adjustments.

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

Prior Year Adjustments

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

When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe by the time you file. For example, you discover on June 15, 2013, that you underreported $10,000 of social security and Medicare wages on your 2012 Form 943. You owe $1,330 on the 2012 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2014, and pay $1,330 by the time you file. For more information, see the Instructions for Form 943-X or visit IRS.gov and enter “correcting employment taxes” in the search box.

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

Form 843.   Do not use Form 843, Claim for Refund and Request for Abatement, to request a refund or abatement of overreported social security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting a refund or abatement of assessed interest or penalties.

Federal income tax and Additional Medicare Tax withholding adjustments.   You should not adjust the amount reported as federal income tax or Additional Medicare Tax withheld for a prior year return, even if you withheld the wrong amount. However, you may adjust prior year federal income tax and Additional Medicare Tax withholding to correct an administrative error. An administrative error occurs if the amount you entered on Form 943 is not the amount that you actually withheld. Examples include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.

  The administrative error adjustment corrects only the amount reported on Form 943 to agree with the actual amount withheld from wages in that year.

  You may also need to correct Forms W-2 for the prior year (if they do not show the actual withholding) by filing Form W-2c and Form W-3c. Forms W-2c may be created and submitted to SSA over the Internet. For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www.socialsecurity.gov/employer.

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

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

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

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

Refunding amounts incorrectly withheld from employees.   If you withheld more than the correct amount of income, social security, or Medicare taxes from wages paid, repay or reimburse the employee the excess. Any excess income tax or Additional Medicare Tax withholding should 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 943 for the year in which you withheld too much tax.

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

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

Note. Continue to make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 943.

10. Federal Unemployment (FUTA) Tax

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

For 2013, you must file Form 940, if you:

  • Paid cash wages of $20,000 or more to farmworkers in any calendar quarter in 2012 or 2013, or

  • Employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2012 or 20 or more different weeks in 2013.

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

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

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

FUTA tax rate.   The FUTA tax rate is 6.0% for 2013. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of wages subject to FUTA tax. If you 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 exclude some types of wages from state unemployment tax, even though they are subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.

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

Deposit rules for FUTA tax.   Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply .006 times the amount of wages paid to each employee during the quarter. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. When an employee's wages reach $7,000, do not figure any additional FUTA tax for that employee. If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax by electronic funds transfer as explained in section 7 , by the last day of the month following the end of the quarter. If the amount is $500 or less, you do not have to deposit it, but you must add it to the amount of tax for the next quarter to determine whether a deposit is required for that quarter.

  If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a major credit card, debit card, or pay the tax with a check or money order with your Form 940 by January 31.

Filing Form 940.   By January 31, file Form 940. If you make deposits on time in full payment of the tax due for the year, you have 10 additional days to file.

  You may download a copy of Form 940 and Instructions for Form 940 from IRS.gov. You may also request a copy by calling 1-800-TAX-FORM (1-800-829-3676) in time to receive it and file when due.

11. Reconciling Wage Reporting Forms

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

To help reduce discrepancies:

  1. Report bonuses as wages and as social security and Medicare wages on Forms W-2 and 943;

  2. Report social security and Medicare wages and taxes separately on Forms W-2, W-3, and 943;

  3. Report social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages;

  4. Report Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages;

  5. Make sure that social security wages for each employee do not exceed the annual social security wage base; and

  6. Do not report noncash wages that are not subject to social security or Medicare taxes as social security or Medicare wages.

To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:

  1. Be sure that the amounts on Form W-3 are the total amounts from Forms W-2, excluding any amounts from Forms W-2 that were marked void, and

  2. Reconcile Form W-3 with your Form 943 by comparing amounts reported for the following items.

  • Federal income tax withholding, social security wages, and Medicare wages.

  • Social security and Medicare taxes. Generally the amounts shown on Form 943, including current year adjustments, should be approximately twice the amounts shown on Form W-3.

Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they do not match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts did not match in case there are inquiries from the IRS or the SSA.

12. How Do Employment Taxes Apply to Farmwork?

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

13. Federal Income Tax Withholding Methods

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

Wage Bracket Method

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

If you 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 later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.

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

  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2013 Amount for One Withholding Allowance table shown later.

  2. Subtract the result from the employees wages.

  3. On this amount, find and withhold the tax in the column for 10 allowances.

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

Percentage Method

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

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

  1. Multiply one withholding allowance (see table below) by the number of allowances the employee claims.

  2. Subtract that amount from the employees wages.

  3. Determine the amount to withhold from the appropriate table on pages 24–25.

Table 5. Percentage Method—2013 Amount for One Withholding Allowance

Payroll Period One Withholding Allowance
Weekly $75.00
Biweekly 150.00
Semimonthly 162.50
Monthly 325.00
Quarterly 975.00
Semiannually 1,950.00
Annually 3,900.00
Daily or miscellaneous (each day of the payroll period) 15.00

Example.

An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:

1. Total wage payment   $600.00
2. One allowance $75.00  
3. Allowances claimed on Form W-4  
2		  
4. Multiply line 2 by line 3   $150.00
5. Amount subject to withholding (subtract line 4 from line 1)   $450.00
6. Tax to be withheld on $450.00 from Table 1—single person, page 24   $52.60

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

Annual income tax withholding.   Figure the federal 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 $15,600 (the value of four withholding allowances annually) for a balance of $36,400. Using column (b) of Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,322.50. Divide the annual amount by 52. The weekly federal income tax to withhold is $63.89.

Alternative Methods of Federal Income Tax Withholding

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

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2013)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $42 $0   Not over $160 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$42 —$214   $0.00 plus 10% —$42 $160 —$503   $0.00 plus 10% —$160
$214 —$739   $17.20 plus 15% —$214 $503 —$1,554   $34.30 plus 15% —$503
$739 —$1,732   $95.95 plus 25% —$739 $1,554 —$2,975   $191.95 plus 25% —$1,554
$1,732 —$3,566   $344.20 plus 28% —$1,732 $2,975 —$4,449   $547.20 plus 28% —$2,975
$3,566 —$7,703   $857.72 plus 33% —$3,566 $4,449 —$7,820   $959.92 plus 33% —$4,449
$7,703 —$7,735   $2,222.93 plus 35% —$7,703 $7,820 —$8,813   $2,072.35 plus 35% —$7,820
$7,735   $2,234.13 plus 39.6% —$7,735 $8,813   $2,419.90 plus 39.6% —$8,813
TABLE 2—BIWEEKLY Payroll Period
     
(a) SINGLE person (including head of household)—   (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $85 $0   Not over $319 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$85 —$428   $0.00 plus 10% —$85 $319 —$1,006   $0.00 plus 10% —$319
$428 —$1,479   $34.30 plus 15% —$428 $1,006 —$3,108   $68.70 plus 15% —$1,006
$1,479 —$3,463   $191.95 plus 25% —$1,479 $3,108 —$5,950   $384.00 plus 25% —$3,108
$3,463 —$7,133   $687.95 plus 28% —$3,463 $5,950 —$8,898   $1,094.50 plus 28% —$5,950
$7,133 —$15,406   $1,715.55 plus 33% —$7,133 $8,898 —$15,640   $1,919.94 plus 33% —$8,898
$15,406 —$15,469   $4,445.64 plus 35% —$15,406 $15,640 —$17,627   $4,144.80 plus 35% —$15,640
$15,469   $4,467.69 plus 39.6% —$15,469 $17,627   $4,840.25 plus 39.6% —$17,627
TABLE 3—SEMIMONTHLY Payroll Period
     
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $92 $0   Not over $346 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$92 —$464   $0.00 plus 10% —$92 $346 —$1,090   $0.00 plus 10% —$346
$464 —$1,602   $37.20 plus 15% —$464 $1,090 —$3,367   $74.40 plus 15% —$1,090
$1,602 —$3,752   $207.90 plus 25% —$1,602 $3,367 —$6,446   $415.95 plus 25% —$3,367
$3,752 —$7,727   $745.40 plus 28% —$3,752 $6,446 —$9,640   $1,185.70 plus 28% —$6,446
$7,727 —$16,690   $1,858.40 plus 33% —$7,727 $9,640 —$16,944   $2,080.02 plus 33% —$9,640
$16,690 —$16,758   $4,816.19 plus 35% —$16,690 $16,944 —$19,096   $4,490.34 plus 35% —$16,944
$16,758   $4,839.99 plus 39.6% —$16,758 $19,096   $5,243.54 plus 39.6% —$19,096
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $183 $0   Not over $692 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$183 —$927   $0.00 plus 10% —$183 $692 —$2,179   $0.00 plus 10% —$692
$927 —$3,204   $74.40 plus 15% —$927 $2,179 —$6,733   $148.70 plus 15% —$2,179
$3,204 —$7,504   $415.95 plus 25% —$3,204 $6,733 —$12,892   $831.80 plus 25% —$6,733
$7,504 —$15,454   $1,490.95 plus 28% —$7,504 $12,892 —$19,279   $2,371.55 plus 28% —$12,892
$15,454 —$33,379   $3,716.95 plus 33% —$15,454 $19,279 —$33,888   $4,159.91 plus 33% —$19,279
$33,379 —$33,517   $9,632.20 plus 35% —$33,379 $33,888 —$38,192   $8,980.88 plus 35% —$33,888
$33,517   $9,680.50 plus 39.6% —$33,517 $38,192   $10,487.28 plus 39.6% —$38,192

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2013)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $550 $0   Not over $2,075 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$550 —$2,781   $0.00 plus 10% —$550 $2,075 —$6,538   $0.00 plus 10% —$2,075
$2,781 —$9,613   $223.10 plus 15% —$2,781 $6,538 —$20,200   $446.30 plus 15% —$6,538
$9,613 —$22,513   $1,247.90 plus 25% —$9,613 $20,200 —$38,675   $2,495.60 plus 25% —$20,200
$22,513 —$46,363   $4,472.90 plus 28% —$22,513 $38,675 —$57,838   $7,114.35 plus 28% —$38,675
$46,363 —$100,138   $11,150.90 plus 33% —$46,363 $57,838 —$101,663   $12,479.99 plus 33% —$57,838
$100,138 —$100,550   $28,896.65 plus 35% —$100,138 $101,663 —$114,575   $26,942.24 plus 35% —$101,663
$100,550   $29,040.85 plus 39.6% —$100,550 $114,575   $31,461.44 plus 39.6% —$114,575
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $1,100 $0   Not over $4,150 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$1,100 —$5,563   $0.00 plus 10% —$1,100 $4,150 —$13,075   $0.00 plus 10% —$4,150
$5,563 —$19,225   $446.30 plus 15% —$5,563 $13,075 —$40,400   $892.50 plus 15% —$13,075
$19,225 —$45,025   $2,495.60 plus 25% —$19,225 $40,400 —$77,350   $4,991.25 plus 25% —$40,400
$45,025 —$92,725   $8,945.60 plus 28% —$45,025 $77,350 —$115,675   $14,228.75 plus 28% —$77,350
$92,725 —$200,275   $22,301.60 plus 33% —$92,725 $115,675 —$203,325   $24,959.75 plus 33% —$115,675
$200,275 —$201,100   $57,793.10 plus 35% —$200,275 $203,325 —$229,150   $53,884.25 plus 35% —$203,325
$201,100   $58,081.85 plus 39.6% —$201,100 $229,150   $62,923.00 plus 39.6% —$229,150
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income tax 
to withhold is:
Not over $2,200 $0   Not over $8,300 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$2,200 —$11,125   $0.00 plus 10% —$2,200 $8,300 —$26,150   $0.00 plus 10% —$8,300
$11,125 —$38,450   $892.50 plus 15% —$11,125 $26,150 —$80,800   $1,785.00 plus 15% —$26,150
$38,450 —$90,050   $4,991.25 plus 25% —$38,450 $80,800 —$154,700   $9,982.50 plus 25% —$80,800
$90,050 —$185,450   $17,891.25 plus 28% —$90,050 $154,700 —$231,350   $28,457.50 plus 28% —$154,700
$185,450 —$400,550   $44,603.25 plus 33% —$185,450 $231,350 —$406,650   $49,919.50 plus 33% —$231,350
$400,550 —$402,200   $115,586.25 plus 35% —$400,550 $406,650 —$458,300   $107,768.50 plus 35% —$406,650
$402,200   $116,163.75 plus 39.6% —$402,200 $458,300   $125,846.00 plus 39.6% —$458,300
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax 
to withhold per day is: 		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax 
to withhold per day is:
Not over $8.50 $0   Not over $31.90 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$8.50 —$42.80   $0.00 plus 10% —$8.50 $31.90 —$100.60   $0.00 plus 10% —$31.90
$42.80 —$147.90   $3.43 plus 15% —$42.80 $100.60 —$310.80   $6.87 plus 15% —$100.60
$147.90 —$346.30   $19.20 plus 25% —$147.90 $310.80 —$595.00   $38.40 plus 25% —$310.80
$346.30 —$713.30   $68.80 plus 28% —$346.30 $595.00 —$889.80   $109.45 plus 28% —$595.00
$713.30 —$1,540.60   $171.56 plus 33% —$713.30 $889.80 —$1,564.00   $191.99 plus 33% —$889.80
$1,540.60 —$1,546.90   $444.57 plus 35% —$1,540.60 $1,564.00 —$1,762.70   $414.48 plus 35% —$1,564.00
$1,546.90   $446.78 plus 39.6% —$1,546.90 $1,762.70   $484.03 plus 39.6% —$1,762.70

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $55 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 60 2 0 0 0 0 0 0 0 0 0 0
60 65 2 0 0 0 0 0 0 0 0 0 0
65 70 3 0 0 0 0 0 0 0 0 0 0
70 75 3 0 0 0 0 0 0 0 0 0 0
75 80 4 0 0 0 0 0 0 0 0 0 0
80 85 4 0 0 0 0 0 0 0 0 0 0
85 90 5 0 0 0 0 0 0 0 0 0 0
90 95 5 0 0 0 0 0 0 0 0 0 0
95 100 6 0 0 0 0 0 0 0 0 0 0
100 105 6 0 0 0 0 0 0 0 0 0 0
105 110 7 0 0 0 0 0 0 0 0 0 0
110 115 7 0 0 0 0 0 0 0 0 0 0
115 120 8 0 0 0 0 0 0 0 0 0 0
120 125 8 1 0 0 0 0 0 0 0 0 0
125 130 9 1 0 0 0 0 0 0 0 0 0
130 135 9 2 0 0 0 0 0 0 0 0 0
135 140 10 2 0 0 0 0 0 0 0 0 0
140 145 10 3 0 0 0 0 0 0 0 0 0
145 150 11 3 0 0 0 0 0 0 0 0 0
150 155 11 4 0 0 0 0 0 0 0 0 0
155 160 12 4 0 0 0 0 0 0 0 0 0
160 165 12 5 0 0 0 0 0 0 0 0 0
165 170 13 5 0 0 0 0 0 0 0 0 0
170 175 13 6 0 0 0 0 0 0 0 0 0
175 180 14 6 0 0 0 0 0 0 0 0 0
180 185 14 7 0 0 0 0 0 0 0 0 0
185 190 15 7 0 0 0 0 0 0 0 0 0
190 195 15 8 0 0 0 0 0 0 0 0 0
195 200 16 8 1 0 0 0 0 0 0 0 0
200 210 16 9 1 0 0 0 0 0 0 0 0
210 220 17 10 2 0 0 0 0 0 0 0 0
220 230 19 11 3 0 0 0 0 0 0 0 0
230 240 20 12 4 0 0 0 0 0 0 0 0
240 250 22 13 5 0 0 0 0 0 0 0 0
250 260 23 14 6 0 0 0 0 0 0 0 0
260 270 25 15 7 0 0 0 0 0 0 0 0
270 280 26 16 8 1 0 0 0 0 0 0 0
280 290 28 17 9 2 0 0 0 0 0 0 0
290 300 29 18 10 3 0 0 0 0 0 0 0
300 310 31 20 11 4 0 0 0 0 0 0 0
310 320 32 21 12 5 0 0 0 0 0 0 0
320 330 34 23 13 6 0 0 0 0 0 0 0
330 340 35 24 14 7 0 0 0 0 0 0 0
340 350 37 26 15 8 0 0 0 0 0 0 0
350 360 38 27 16 9 1 0 0 0 0 0 0
360 370 40 29 17 10 2 0 0 0 0 0 0
370 380 41 30 19 11 3 0 0 0 0 0 0
380 390 43 32 20 12 4 0 0 0 0 0 0
390 400 44 33 22 13 5 0 0 0 0 0 0
400 410 46 35 23 14 6 0 0 0 0 0 0
410 420 47 36 25 15 7 0 0 0 0 0 0
420 430 49 38 26 16 8 1 0 0 0 0 0
430 440 50 39 28 17 9 2 0 0 0 0 0
440 450 52 41 29 18 10 3 0 0 0 0 0
450 460 53 42 31 20 11 4 0 0 0 0 0
460 470 55 44 32 21 12 5 0 0 0 0 0
470 480 56 45 34 23 13 6 0 0 0 0 0
480 490 58 47 35 24 14 7 0 0 0 0 0
490 500 59 48 37 26 15 8 0 0 0 0 0
500 510 61 50 38 27 16 9 1 0 0 0 0
510 520 62 51 40 29 17 10 2 0 0 0 0
520 530 64 53 41 30 19 11 3 0 0 0 0
530 540 65 54 43 32 20 12 4 0 0 0 0
540 550 67 56 44 33 22 13 5 0 0 0 0
550 560 68 57 46 35 23 14 6 0 0 0 0
560 570 70 59 47 36 25 15 7 0 0 0 0
570 580 71 60 49 38 26 16 8 1 0 0 0
580 590 73 62 50 39 28 17 9 2 0 0 0
590 600 74 63 52 41 29 18 10 3 0 0 0
$600 $610 $76 $65 $53 $42 $31 $20 $11 $4 $0 $0 $0
610 620 77 66 55 44 32 21 12 5 0 0 0
620 630 79 68 56 45 34 23 13 6 0 0 0
630 640 80 69 58 47 35 24 14 7 0 0 0
640 650 82 71 59 48 37 26 15 8 0 0 0
650 660 83 72 61 50 38 27 16 9 1 0 0
660 670 85 74 62 51 40 29 17 10 2 0 0
670 680 86 75 64 53 41 30 19 11 3 0 0
680 690 88 77 65 54 43 32 20 12 4 0 0
690 700 89 78 67 56 44 33 22 13 5 0 0
700 710 91 80 68 57 46 35 23 14 6 0 0
710 720 92 81 70 59 47 36 25 15 7 0 0
720 730 94 83 71 60 49 38 26 16 8 1 0
730 740 95 84 73 62 50 39 28 17 9 2 0
740 750 97 86 74 63 52 41 29 18 10 3 0
750 760 100 87 76 65 53 42 31 20 11 4 0
760 770 102 89 77 66 55 44 32 21 12 5 0
770 780 105 90 79 68 56 45 34 23 13 6 0
780 790 107 92 80 69 58 47 35 24 14 7 0
790 800 110 93 82 71 59 48 37 26 15 8 0
800 810 112 95 83 72 61 50 38 27 16 9 1
810 820 115 96 85 74 62 51 40 29 17 10 2
820 830 117 99 86 75 64 53 41 30 19 11 3
830 840 120 101 88 77 65 54 43 32 20 12 4
840 850 122 104 89 78 67 56 44 33 22 13 5
850 860 125 106 91 80 68 57 46 35 23 14 6
860 870 127 109 92 81 70 59 47 36 25 15 7
870 880 130 111 94 83 71 60 49 38 26 16 8
880 890 132 114 95 84 73 62 50 39 28 17 9
890 900 135 116 97 86 74 63 52 41 29 18 10
900 910 137 119 100 87 76 65 53 42 31 20 11
910 920 140 121 102 89 77 66 55 44 32 21 12
920 930 142 124 105 90 79 68 56 45 34 23 13
930 940 145 126 107 92 80 69 58 47 35 24 14
940 950 147 129 110 93 82 71 59 48 37 26 15
950 960 150 131 112 95 83 72 61 50 38 27 16
960 970 152 134 115 96 85 74 62 51 40 29 17
970 980 155 136 117 99 86 75 64 53 41 30 19
980 990 157 139 120 101 88 77 65 54 43 32 20
990 1,000 160 141 122 104 89 78 67 56 44 33 22
1,000 1,010 162 144 125 106 91 80 68 57 46 35 23
1,010 1,020 165 146 127 109 92 81 70 59 47 36 25
1,020 1,030 167 149 130 111 94 83 71 60 49 38 26
1,030 1,040 170 151 132 114 95 84 73 62 50 39 28
1,040 1,050 172 154 135 116 97 86 74 63 52 41 29
1,050 1,060 175 156 137 119 100 87 76 65 53 42 31
1,060 1,070 177 159 140 121 102 89 77 66 55 44 32
1,070 1,080 180 161 142 124 105 90 79 68 56 45 34
1,080 1,090 182 164 145 126 107 92 80 69 58 47 35
1,090 1,100 185 166 147 129 110 93 82 71 59 48 37
1,100 1,110 187 169 150 131 112 95 83 72 61 50 38
1,110 1,120 190 171 152 134 115 96 85 74 62 51 40
1,120 1,130 192 174 155 136 117 99 86 75 64 53 41
1,130 1,140 195 176 157 139 120 101 88 77 65 54 43
1,140 1,150 197 179 160 141 122 104 89 78 67 56 44
1,150 1,160 200 181 162 144 125 106 91 80 68 57 46
1,160 1,170 202 184 165 146 127 109 92 81 70 59 47
1,170 1,180 205 186 167 149 130 111 94 83 71 60 49
1,180 1,190 207 189 170 151 132 114 95 84 73 62 50
1,190 1,200 210 191 172 154 135 116 97 86 74 63 52
1,200 1,210 212 194 175 156 137 119 100 87 76 65 53
1,210 1,220 215 196 177 159 140 121 102 89 77 66 55
1,220 1,230 217 199 180 161 142 124 105 90 79 68 56
1,230 1,240 220 201 182 164 145 126 107 92 80 69 58
1,240 1,250 222 204 185 166 147 129 110 93 82 71 59
 
$1,250 and over Use Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
160 165 0 0 0 0 0 0 0 0 0 0 0
165 170 1 0 0 0 0 0 0 0 0 0 0
170 175 1 0 0 0 0 0 0 0 0 0 0
175 180 2 0 0 0 0 0 0 0 0 0 0
180 185 2 0 0 0 0 0 0 0 0 0 0
185 190 3 0 0 0 0 0 0 0 0 0 0
190 195 3 0 0 0 0 0 0 0 0 0 0
195 200 4 0 0 0 0 0 0 0 0 0 0
200 210 5 0 0 0 0 0 0 0 0 0 0
210 220 6 0 0 0 0 0 0 0 0 0 0
220 230 7 0 0 0 0 0 0 0 0 0 0
230 240 8 0 0 0 0 0 0 0 0 0 0
240 250 9 1 0 0 0 0 0 0 0 0 0
250 260 10 2 0 0 0 0 0 0 0 0 0
260 270 11 3 0 0 0 0 0 0 0 0 0
270 280 12 4 0 0 0 0 0 0 0 0 0
280 290 13 5 0 0 0 0 0 0 0 0 0
290 300 14 6 0 0 0 0 0 0 0 0 0
300 310 15 7 0 0 0 0 0 0 0 0 0
310 320 16 8 1 0 0 0 0 0 0 0 0
320 330 17 9 2 0 0 0 0 0 0 0 0
330 340 18 10 3 0 0 0 0 0 0 0 0
340 350 19 11 4 0 0 0 0 0 0 0 0
350 360 20 12 5 0 0 0 0 0 0 0 0
360 370 21 13 6 0 0 0 0 0 0 0 0
370 380 22 14 7 0 0 0 0 0 0 0 0
380 390 23 15 8 0 0 0 0 0 0 0 0
390 400 24 16 9 1 0 0 0 0 0 0 0
400 410 25 17 10 2 0 0 0 0 0 0 0
410 420 26 18 11 3 0 0 0 0 0 0 0
420 430 27 19 12 4 0 0 0 0 0 0 0
430 440 28 20 13 5 0 0 0 0 0 0 0
440 450 29 21 14 6 0 0 0 0 0 0 0
450 460 30 22 15 7 0 0 0 0 0 0 0
460 470 31 23 16 8 1 0 0 0 0 0 0
470 480 32 24 17 9 2 0 0 0 0 0 0
480 490 33 25 18 10 3 0 0 0 0 0 0
490 500 34 26 19 11 4 0 0 0 0 0 0
500 510 35 27 20 12 5 0 0 0 0 0 0
510 520 36 28 21 13 6 0 0 0 0 0 0
520 530 38 29 22 14 7 0 0 0 0 0 0
530 540 39 30 23 15 8 0 0 0 0 0 0
540 550 41 31 24 16 9 1 0 0 0 0 0
550 560 42 32 25 17 10 2 0 0 0 0 0
560 570 44 33 26 18 11 3 0 0 0 0 0
570 580 45 34 27 19 12 4 0 0 0 0 0
580 590 47 35 28 20 13 5 0 0 0 0 0
590 600 48 37 29 21 14 6 0 0 0 0 0
600 610 50 38 30 22 15 7 0 0 0 0 0
610 620 51 40 31 23 16 8 1 0 0 0 0
620 630 53 41 32 24 17 9 2 0 0 0 0
630 640 54 43 33 25 18 10 3 0 0 0 0
640 650 56 44 34 26 19 11 4 0 0 0 0
650 660 57 46 35 27 20 12 5 0 0 0 0
660 670 59 47 36 28 21 13 6 0 0 0 0
670 680 60 49 38 29 22 14 7 0 0 0 0
680 690 62 50 39 30 23 15 8 0 0 0 0
690 700 63 52 41 31 24 16 9 1 0 0 0
700 710 65 53 42 32 25 17 10 2 0 0 0
710 720 66 55 44 33 26 18 11 3 0 0 0
720 730 68 56 45 34 27 19 12 4 0 0 0
730 740 69 58 47 35 28 20 13 5 0 0 0
740 750 71 59 48 37 29 21 14 6 0 0 0
750 760 72 61 50 38 30 22 15 7 0 0 0
760 770 74 62 51 40 31 23 16 8 1 0 0
770 780 75 64 53 41 32 24 17 9 2 0 0
780 790 77 65 54 43 33 25 18 10 3 0 0
790 800 78 67 56 44 34 26 19 11 4 0 0
$800 $810 $80 $68 $57 $46 $35 $27 $20 $12 $5 $0 $0
810 820 81 70 59 47 36 28 21 13 6 0 0
820 830 83 71 60 49 38 29 22 14 7 0 0
830 840 84 73 62 50 39 30 23 15 8 0 0
840 850 86 74 63 52 41 31 24 16 9 1 0
850 860 87 76 65 53 42 32 25 17 10 2 0
860 870 89 77 66 55 44 33 26 18 11 3 0
870 880 90 79 68 56 45 34 27 19 12 4 0
880 890 92 80 69 58 47 35 28 20 13 5 0
890 900 93 82 71 59 48 37 29 21 14 6 0
900 910 95 83 72 61 50 38 30 22 15 7 0
910 920 96 85 74 62 51 40 31 23 16 8 1
920 930 98 86 75 64 53 41 32 24 17 9 2
930 940 99 88 77 65 54 43 33 25 18 10 3
940 950 101 89 78 67 56 44 34 26 19 11 4
950 960 102 91 80 68 57 46 35 27 20 12 5
960 970 104 92 81 70 59 47 36 28 21 13 6
970 980 105 94 83 71 60 49 38 29 22 14 7
980 990 107 95 84 73 62 50 39 30 23 15 8
990 1,000 108 97 86 74 63 52 41 31 24 16 9
1,000 1,010 110 98 87 76 65 53 42 32 25 17 10
1,010 1,020 111 100 89 77 66 55 44 33 26 18 11
1,020 1,030 113 101 90 79 68 56 45 34 27 19 12
1,030 1,040 114 103 92 80 69 58 47 35 28 20 13
1,040 1,050 116 104 93 82 71 59 48 37 29 21 14
1,050 1,060 117 106 95 83 72 61 50 38 30 22 15
1,060 1,070 119 107 96 85 74 62 51 40 31 23 16
1,070 1,080 120 109 98 86 75 64 53 41 32 24 17
1,080 1,090 122 110 99 88 77 65 54 43 33 25 18
1,090 1,100 123 112 101 89 78 67 56 44 34 26 19
1,100 1,110 125 113 102 91 80 68 57 46 35 27 20
1,110 1,120 126 115 104 92 81 70 59 47 36 28 21
1,120 1,130 128 116 105 94 83 71 60 49 38 29 22
1,130 1,140 129 118 107 95 84 73 62 50 39 30 23
1,140 1,150 131 119 108 97 86 74 63 52 41 31 24
1,150 1,160 132 121 110 98 87 76 65 53 42 32 25
1,160 1,170 134 122 111 100 89 77 66 55 44 33 26
1,170 1,180 135 124 113 101 90 79 68 56 45 34 27
1,180 1,190 137 125 114 103 92 80 69 58 47 35 28
1,190 1,200 138 127 116 104 93 82 71 59 48 37 29
1,200 1,210 140 128 117 106 95 83 72 61 50 38 30
1,210 1,220 141 130 119 107 96 85 74 62 51 40 31
1,220 1,230 143 131 120 109 98 86 75 64 53 41 32
1,230 1,240 144 133 122 110 99 88 77 65 54 43 33
1,240 1,250 146 134 123 112 101 89 78 67 56 44 34
1,250 1,260 147 136 125 113 102 91 80 68 57 46 35
1,260 1,270 149 137 126 115 104 92 81 70 59 47 36
1,270 1,280 150 139 128 116 105 94 83 71 60 49 38
1,280 1,290 152 140 129 118 107 95 84 73 62 50 39
1,290 1,300 153 142 131 119 108 97 86 74 63 52 41
1,300 1,310 155 143 132 121 110 98 87 76 65 53 42
1,310 1,320 156 145 134 122 111 100 89 77 66 55 44
1,320 1,330 158 146 135 124 113 101 90 79 68 56 45
1,330 1,340 159 148 137 125 114 103 92 80 69 58 47
1,340 1,350 161 149 138 127 116 104 93 82 71 59 48
1,350 1,360 162 151 140 128 117 106 95 83 72 61 50
1,360 1,370 164 152 141 130 119 107 96 85 74 62 51
1,370 1,380 165 154 143 131 120 109 98 86 75 64 53
1,380 1,390 167 155 144 133 122 110 99 88 77 65 54
1,390 1,400 168 157 146 134 123 112 101 89 78 67 56
 
$1,400 and over Use Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 23.
 

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 2 0 0 0 0 0 0 0 0 0 0
110 115 3 0 0 0 0 0 0 0 0 0 0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 4 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 5 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 6 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 7 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 8 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 9 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 10 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 11 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 12 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 13 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 14 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 15 0 0 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0 0 0
240 245 16 1 0 0 0 0 0 0 0 0 0
245 250 16 1 0 0 0 0 0 0 0 0 0
250 260 17 2 0 0 0 0 0 0 0 0 0
260 270 18 3 0 0 0 0 0 0 0 0 0
270 280 19 4 0 0 0 0 0 0 0 0 0
280 290 20 5 0 0 0 0 0 0 0 0 0
290 300 21 6 0 0 0 0 0 0 0 0 0
300 310 22 7 0 0 0 0 0 0 0 0 0
310 320 23 8 0 0 0 0 0 0 0 0 0
320 330 24 9 0 0 0 0 0 0 0 0 0
330 340 25 10 0 0 0 0 0 0 0 0 0
340 350 26 11 0 0 0 0 0 0 0 0 0
350 360 27 12 0 0 0 0 0 0 0 0 0
360 370 28 13 0 0 0 0 0 0 0 0 0
370 380 29 14 0 0 0 0 0 0 0 0 0
380 390 30 15 0 0 0 0 0 0 0 0 0
390 400 31 16 1 0 0 0 0 0 0 0 0
400 410 32 17 2 0 0 0 0 0 0 0 0
410 420 33 18 3 0 0 0 0 0 0 0 0
420 430 34 19 4 0 0 0 0 0 0 0 0
430 440 35 20 5 0 0 0 0 0 0 0 0
440 450 37 21 6 0 0 0 0 0 0 0 0
450 460 38 22 7 0 0 0 0 0 0 0 0
460 470 40 23 8 0 0 0 0 0 0 0 0
470 480 41 24 9 0 0 0 0 0 0 0 0
480 490 43 25 10 0 0 0 0 0 0 0 0
490 500 44 26 11 0 0 0 0 0 0 0 0
500 520 47 28 13 0 0 0 0 0 0 0 0
520 540 50 30 15 0 0 0 0 0 0 0 0
540 560 53 32 17 2 0 0 0 0 0 0 0
560 580 56 34 19 4 0 0 0 0 0 0 0
580 600 59 36 21 6 0 0 0 0 0 0 0
600 620 62 39 23 8 0 0 0 0 0 0 0
620 640 65 42 25 10 0 0 0 0 0 0 0
640 660 68 45 27 12 0 0 0 0 0 0 0
660 680 71 48 29 14 0 0 0 0 0 0 0
680 700 74 51 31 16 1 0 0 0 0 0 0
700 720 77 54 33 18 3 0 0 0 0 0 0
720 740 80 57 35 20 5 0 0 0 0 0 0
740 760 83 60 38 22 7 0 0 0 0 0 0
760 780 86 63 41 24 9 0 0 0 0 0 0
780 800 89 66 44 26 11 0 0 0 0 0 0
$800 $820 $92 $69 $47 $28 $13 $0 $0 $0 $0 $0 $0
820 840 95 72 50 30 15 0 0 0 0 0 0
840 860 98 75 53 32 17 2 0 0 0 0 0
860 880 101 78 56 34 19 4 0 0 0 0 0
880 900 104 81 59 36 21 6 0 0 0 0 0
900 920 107 84 62 39 23 8 0 0 0 0 0
920 940 110 87 65 42 25 10 0 0 0 0 0
940 960 113 90 68 45 27 12 0 0 0 0 0
960 980 116 93 71 48 29 14 0 0 0 0 0
980 1,000 119 96 74 51 31 16 1 0 0 0 0
1,000 1,020 122 99 77 54 33 18 3 0 0 0 0
1,020 1,040 125 102 80 57 35 20 5 0 0 0 0
1,040 1,060 128 105 83 60 38 22 7 0 0 0 0
1,060 1,080 131 108 86 63 41 24 9 0 0 0 0
1,080 1,100 134 111 89 66 44 26 11 0 0 0 0
1,100 1,120 137 114 92 69 47 28 13 0 0 0 0
1,120 1,140 140 117 95 72 50 30 15 0 0 0 0
1,140 1,160 143 120 98 75 53 32 17 2 0 0 0
1,160 1,180 146 123 101 78 56 34 19 4 0 0 0
1,180 1,200 149 126 104 81 59 36 21 6 0 0 0
1,200 1,220 152 129 107 84 62 39 23 8 0 0 0
1,220 1,240 155 132 110 87 65 42 25 10 0 0 0
1,240 1,260 158 135 113 90 68 45 27 12 0 0 0
1,260 1,280 161 138 116 93 71 48 29 14 0 0 0
1,280 1,300 164 141 119 96 74 51 31 16 1 0 0
1,300 1,320 167 144 122 99 77 54 33 18 3 0 0
1,320 1,340 170 147 125 102 80 57 35 20 5 0 0
1,340 1,360 173 150 128 105 83 60 38 22 7 0 0
1,360 1,380 176 153 131 108 86 63 41 24 9 0 0
1,380 1,400 179 156 134 111 89 66 44 26 11 0 0
1,400 1,420 182 159 137 114 92 69 47 28 13 0 0
1,420 1,440 185 162 140 117 95 72 50 30 15 0 0
1,440 1,460 188 165 143 120 98 75 53 32 17 2 0
1,460 1,480 191 168 146 123 101 78 56 34 19 4 0
1,480 1,500 195 171 149 126 104 81 59 36 21 6 0
1,500 1,520 200 174 152 129 107 84 62 39 23 8 0
1,520 1,540 205 177 155 132 110 87 65 42 25 10 0
1,540 1,560 210 180 158 135 113 90 68 45 27 12 0
1,560 1,580 215 183 161 138 116 93 71 48 29 14 0
1,580 1,600 220 186 164 141 119 96 74 51 31 16 1
1,600 1,620 225 189 167 144 122 99 77 54 33 18 3
1,620 1,640 230 192 170 147 125 102 80 57 35 20 5
1,640 1,660 235 197 173 150 128 105 83 60 38 22 7
1,660 1,680 240 202 176 153 131 108 86 63 41 24 9
1,680 1,700 245 207 179 156 134 111 89 66 44 26 11
1,700 1,720 250 212 182 159 137 114 92 69 47 28 13
1,720 1,740 255 217 185 162 140 117 95 72 50 30 15
1,740 1,760 260 222 188 165 143 120 98 75 53 32 17
1,760 1,780 265 227 191 168 146 123 101 78 56 34 19
1,780 1,800 270 232 195 171 149 126 104 81 59 36 21
1,800 1,820 275 237 200 174 152 129 107 84 62 39 23
1,820 1,840 280 242 205 177 155 132 110 87 65 42 25
1,840 1,860 285 247 210 180 158 135 113 90 68 45 27
1,860 1,880 290 252 215 183 161 138 116 93 71 48 29
1,880 1,900 295 257 220 186 164 141 119 96 74 51 31
1,900 1,920 300 262 225 189 167 144 122 99 77 54 33
1,920 1,940 305 267 230 192 170 147 125 102 80 57 35
1,940 1,960 310 272 235 197 173 150 128 105 83 60 38
1,960 1,980 315 277 240 202 176 153 131 108 86 63 41
1,980 2,000 320 282 245 207 179 156 134 111 89 66 44
2,000 2,020 325 287 250 212 182 159 137 114 92 69 47
2,020 2,040 330 292 255 217 185 162 140 117 95 72 50
2,040 2,060 335 297 260 222 188 165 143 120 98 75 53
2,060 2,080 340 302 265 227 191 168 146 123 101 78 56
2,080 2,100 345 307 270 232 195 171 149 126 104 81 59
 
$2,100 and over Use Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–   And the number of withholding allowances claimed is—
At least But less than   0 1 2 3 4 5 6 7 8 9 10
  The amount of income tax to be withheld is—
$0 $320   $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
320 330   1 0 0 0 0 0 0 0 0 0 0
330 340   2 0 0 0 0 0 0 0 0 0 0
340 350   3 0 0 0 0 0 0 0 0 0 0
350 360   4 0 0 0 0 0 0 0 0 0 0
360 370   5 0 0 0 0 0 0 0 0 0 0
370 380   6 0 0 0 0 0 0 0 0 0 0
380 390   7 0 0 0 0 0 0 0 0 0 0
390 400   8 0 0 0 0 0 0 0 0 0 0
400 410   9 0 0 0 0 0 0 0 0 0 0
410 420   10 0 0 0 0 0 0 0 0 0 0
420 430   11 0 0 0 0 0 0 0 0 0 0
430 440   12 0 0 0 0 0 0 0 0 0 0
440 450   13 0 0 0 0 0 0 0 0 0 0
450 460   14 0 0 0 0 0 0 0 0 0 0
460 470   15 0 0 0 0 0 0 0 0 0 0
470 480   16 1 0 0 0 0 0 0 0 0 0
480 490   17 2 0 0 0 0 0 0 0 0 0
490 500   18 3 0 0 0 0 0 0 0 0 0
500 520   19 4 0 0 0 0 0 0 0 0 0
520 540   21 6 0 0 0 0 0 0 0 0 0
540 560   23 8 0 0 0 0 0 0 0 0 0
560 580   25 10 0 0 0 0 0 0 0 0 0
580 600   27 12 0 0 0 0 0 0 0 0 0
600 620   29 14 0 0 0 0 0 0 0 0 0
620 640   31 16 1 0 0 0 0 0 0 0 0
640 660   33 18 3 0 0 0 0 0 0 0 0
660 680   35 20 5 0 0 0 0 0 0 0 0
680 700   37 22 7 0 0 0 0 0 0 0 0
700 720   39 24 9 0 0 0 0 0 0 0 0
720 740   41 26 11 0 0 0 0 0 0 0 0
740 760   43 28 13 0 0 0 0 0 0 0 0
760 780   45 30 15 0 0 0 0 0 0 0 0
780 800   47 32 17 2 0 0 0 0 0 0 0
800 820   49 34 19 4 0 0 0 0 0 0 0
820 840   51 36 21 6 0 0 0 0 0 0 0
840 860   53 38 23 8 0 0 0 0 0 0 0
860 880   55 40 25 10 0 0 0 0 0 0 0
880 900   57 42 27 12 0 0 0 0 0 0 0
900 920   59 44 29 14 0 0 0 0 0 0 0
920 940   61 46 31 16 1 0 0 0 0 0 0
940 960   63 48 33 18 3 0 0 0 0 0 0
960 980   65 50 35 20 5 0 0 0 0 0 0
980 1,000   67 52 37 22 7 0 0 0 0 0 0
1,000 1,020   69 54 39 24 9 0 0 0 0 0 0
1,020 1,040   72 56 41 26 11 0 0 0 0 0 0
1,040 1,060   75 58 43 28 13 0 0 0 0 0 0
1,060 1,080   78 60 45 30 15 0 0 0 0 0 0
1,080 1,100   81 62 47 32 17 2 0 0 0 0 0
1,100 1,120   84 64 49 34 19 4 0 0 0 0 0
1,120 1,140   87 66 51 36 21 6 0 0 0 0 0
1,140 1,160   90 68 53 38 23 8 0 0 0 0 0
1,160 1,180   93 71 55 40 25 10 0 0 0 0 0
1,180 1,200   96 74 57 42 27 12 0 0 0 0 0
1,200 1,220   99 77 59 44 29 14 0 0 0 0 0
1,220 1,240   102 80 61 46 31 16 1 0 0 0 0
1,240 1,260   105 83 63 48 33 18 3 0 0 0 0
1,260 1,280   108 86 65 50 35 20 5 0 0 0 0
1,280 1,300   111 89 67 52 37 22 7 0 0 0 0
1,300 1,320   114 92 69 54 39 24 9 0 0 0 0
1,320 1,340   117 95 72 56 41 26 11 0 0 0 0
1,340 1,360   120 98 75 58 43 28 13 0 0 0 0
1,360 1,380   123 101 78 60 45 30 15 0 0 0 0
1,380 1,400   126 104 81 62 47 32 17 2 0 0 0
1,400 1,420   129 107 84 64 49 34 19 4 0 0 0
1,420 1,440   132 110 87 66 51 36 21 6 0 0 0
1,440 1,460   135 113 90 68 53 38 23 8 0 0 0
1,460 1,480   138 116 93 71 55 40 25 10 0 0 0
1,480 1,500   141 119 96 74 57 42 27 12 0 0 0
$1,500 $1,520   $144 $122 $99 $77 $59 $44 $29 $14 $0 $0 $0
1,520 1,540   147 125 102 80 61 46 31 16 1 0 0
1,540 1,560   150 128 105 83 63 48 33 18 3 0 0
1,560 1,580   153 131 108 86 65 50 35 20 5 0 0
1,580 1,600   156 134 111 89 67 52 37 22 7 0 0
1,600 1,620   159 137 114 92 69 54 39 24 9 0 0
1,620 1,640   162 140 117 95 72 56 41 26 11 0 0
1,640 1,660   165 143 120 98 75 58 43 28 13 0 0
1,660 1,680   168 146 123 101 78 60 45 30 15 0 0
1,680 1,700   171 149 126 104 81 62 47 32 17 2 0
1,700 1,720   174 152 129 107 84 64 49 34 19 4 0
1,720 1,740   177 155 132 110 87 66 51 36 21 6 0
1,740 1,760   180 158 135 113 90 68 53 38 23 8 0
1,760 1,780   183 161 138 116 93 71 55 40 25 10 0
1,780 1,800   186 164 141 119 96 74 57 42 27 12 0
1,800 1,820   189 167 144 122 99 77 59 44 29 14 0
1,820 1,840   192 170 147 125 102 80 61 46 31 16 1
1,840 1,860   195 173 150 128 105 83 63 48 33 18 3
1,860 1,880   198 176 153 131 108 86 65 50 35 20 5
1,880 1,900   201 179 156 134 111 89 67 52 37 22 7
1,900 1,920   204 182 159 137 114 92 69 54 39 24 9
1,920 1,940