Voluntary Income Tax Withholding Rates for 2013 (Instructions for Form 945) -- 15-JAN-2013
States must allow unemployment compensation recipients to elect to have federal income tax withheld at a 10% rate in 2013. Recipients paid under the Railroad Unemployment Insurance Act may also elect withholding at a 10% rate in 2013.
Recipients of any of the following federal payments may request federal income tax withholding in 2013 at a rate of 7%, 10%, 15%, or 25% on:
- Social security and Tier 1 railroad retirement benefits,
- Certain crop disaster payments, and
- Commodity Credit Corporation loans.