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Turbo Tax Free State Filing

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Turbo Tax Free State Filing

Turbo tax free state filing Publication 80 - Main Content Table of Contents Introduction 1. Turbo tax free state filing Employer Identification Number (EIN) 2. Turbo tax free state filing Who Are Employees?Tests. Turbo tax free state filing Business Owned and Operated by Spouses Farm Crew Leaders 3. Turbo tax free state filing Employee's Social Security Number (SSN)Registering for SSNVS. Turbo tax free state filing 4. Turbo tax free state filing Wages and Other CompensationFringe Benefits 5. Turbo tax free state filing TipsOrdering rule. Turbo tax free state filing 6. Turbo tax free state filing Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Turbo tax free state filing How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Turbo tax free state filing 8. Turbo tax free state filing Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Turbo tax free state filing Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Turbo tax free state filing Wage and Tax StatementsWaiver. Turbo tax free state filing 11. Turbo tax free state filing Federal Unemployment (FUTA) Tax—U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Turbo tax free state filing Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Turbo tax free state filing See section 6 and section 7 for more information. Turbo tax free state filing This publication summarizes employer responsibilities to collect, pay, and report these taxes. Turbo tax free state filing Whenever the term “United States” is used in this publication, it includes U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Turbo tax free state filing This publication also provides employers in the U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Turbo tax free state filing See section 11 for more information. Turbo tax free state filing Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Turbo tax free state filing This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Turbo tax free state filing See Publication 570, Tax Guide for Individuals With Income From U. Turbo tax free state filing S. Turbo tax free state filing Possessions, if you need this information. Turbo tax free state filing This publication also does not include information relating to income tax withholding. Turbo tax free state filing In U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Turbo tax free state filing See Publication 15 (Circular E), for information on U. Turbo tax free state filing S. Turbo tax free state filing federal income tax withholding. Turbo tax free state filing Comments and suggestions. Turbo tax free state filing   We welcome your comments about this publication and your suggestions for future editions. Turbo tax free state filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax free state filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax free state filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax free state filing    You can also send us comments from www. Turbo tax free state filing irs. Turbo tax free state filing gov/formspubs. Turbo tax free state filing Click on More Information and then click on Comment on Tax Forms and Publications. Turbo tax free state filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Turbo tax free state filing 1. Turbo tax free state filing Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Turbo tax free state filing Its format is 00-0000000. Turbo tax free state filing It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Turbo tax free state filing Use your EIN on all of the items that you send to the IRS and SSA for your business. Turbo tax free state filing If you do not have an EIN, you may apply for one online. Turbo tax free state filing Go to IRS. Turbo tax free state filing gov and click on the Apply for an EIN Online link under Tools. Turbo tax free state filing You may also apply for an EIN by calling 1-800-829-4933, (U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Turbo tax free state filing Do not use a social security number (SSN) in place of an EIN. Turbo tax free state filing If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Turbo tax free state filing If you took over another employer's business, do not use that employer's EIN. Turbo tax free state filing You should have only one EIN. Turbo tax free state filing If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Turbo tax free state filing Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands only) or 267-941-1000 (toll call). Turbo tax free state filing Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands may call 1-800-829-4059. Turbo tax free state filing The IRS will tell you which EIN to use. Turbo tax free state filing For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Turbo tax free state filing 2. Turbo tax free state filing Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Turbo tax free state filing See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Turbo tax free state filing Employee status under common law. Turbo tax free state filing   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Turbo tax free state filing This is so even when you give the employee freedom of action. Turbo tax free state filing What matters is that you have the right to control the details of how the services are performed. Turbo tax free state filing See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Turbo tax free state filing    Generally, people in business for themselves are not employees. Turbo tax free state filing For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Turbo tax free state filing However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Turbo tax free state filing   If an employer-employee relationship exists, it does not matter what it is called. Turbo tax free state filing The employee may be called an agent or independent contractor. Turbo tax free state filing It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Turbo tax free state filing Statutory employees. Turbo tax free state filing   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Turbo tax free state filing   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Turbo tax free state filing a. Turbo tax free state filing   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Turbo tax free state filing b. Turbo tax free state filing   A full-time life insurance salesperson who sells primarily for one company. Turbo tax free state filing c. Turbo tax free state filing   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Turbo tax free state filing d. Turbo tax free state filing   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Turbo tax free state filing The orders must be for merchandise for resale or supplies for use in the customer's business. Turbo tax free state filing The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Turbo tax free state filing Tests. Turbo tax free state filing   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Turbo tax free state filing The service contract states or implies that almost all of the services are to be performed personally by them. Turbo tax free state filing They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Turbo tax free state filing The services are performed on a continuing basis for the same payer. Turbo tax free state filing Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands only). Turbo tax free state filing   Publication 15-A gives examples of the employer-employee relationship. Turbo tax free state filing Statutory nonemployees. Turbo tax free state filing   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Turbo tax free state filing They are generally treated as self-employed for employment tax purposes. Turbo tax free state filing See Publication 15-A for details. Turbo tax free state filing H-2A agricultural workers. Turbo tax free state filing   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Turbo tax free state filing Treating employees as nonemployees. Turbo tax free state filing   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Turbo tax free state filing See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Turbo tax free state filing IRS help. Turbo tax free state filing   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Turbo tax free state filing Voluntary Classification Settlement Program (VCSP). Turbo tax free state filing   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Turbo tax free state filing To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Turbo tax free state filing For more information, visit IRS. Turbo tax free state filing gov and enter “VCSP” in the search box. Turbo tax free state filing Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Turbo tax free state filing See Publication 541, Partnerships, for more details. Turbo tax free state filing The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Turbo tax free state filing Exception—Qualified Joint Venture. Turbo tax free state filing   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Turbo tax free state filing S. Turbo tax free state filing Individual Income Tax Return, or joint Form 1040-SS, U. Turbo tax free state filing S. Turbo tax free state filing Self-Employment Tax Return—U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Turbo tax free state filing See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Turbo tax free state filing Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Turbo tax free state filing Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Turbo tax free state filing For more information on qualified joint ventures, visit IRS. Turbo tax free state filing gov and enter “qualified joint venture” in the search box. Turbo tax free state filing Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Turbo tax free state filing 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. Turbo tax free state filing 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. Turbo tax free state filing 3. Turbo tax free state filing Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Turbo tax free state filing You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbo tax free state filing If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Turbo tax free state filing See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Turbo tax free state filing Employee's social security card. Turbo tax free state filing   You should ask the employee to show you his or her social security card. Turbo tax free state filing The employee may show the card if it is available. Turbo tax free state filing Do not accept a social security card that says “Not valid for employment. Turbo tax free state filing ” A social security number issued with this legend does not permit employment. Turbo tax free state filing You may, but you are not required to, photocopy the social security card if the employee provides it. Turbo tax free state filing If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Turbo tax free state filing The employee must complete and sign Form SS-5; it cannot be filed by the employer. Turbo tax free state filing 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. Turbo tax free state filing If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Turbo tax free state filing Enter all zeroes in the SSN field if filing electronically. Turbo tax free state filing When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Turbo tax free state filing Correctly record the employee's name and SSN. Turbo tax free state filing   Record the name and number of each employee as they appear on his or her social security card. Turbo tax free state filing If the 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. Turbo tax free state filing Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Turbo tax free state filing   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-2AS, W-2CM, W-2GU, or W-2VI. Turbo tax free state filing 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. Turbo tax free state filing Where to get and file social security number application forms. Turbo tax free state filing    U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands—U. Turbo tax free state filing S. Turbo tax free state filing Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Turbo tax free state filing Thomas, VI 00802. Turbo tax free state filing  Guam—U. Turbo tax free state filing S. Turbo tax free state filing Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Turbo tax free state filing  American Samoa—U. Turbo tax free state filing S. Turbo tax free state filing Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Turbo tax free state filing  Commonwealth of the Northern Mariana Islands—U. Turbo tax free state filing S. Turbo tax free state filing Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Turbo tax free state filing Verification of social security numbers. Turbo tax free state filing   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Turbo tax free state filing Visit www. Turbo tax free state filing socialsecurity. Turbo tax free state filing gov/employer/ssnv. Turbo tax free state filing htm for more information. Turbo tax free state filing Registering for SSNVS. Turbo tax free state filing   You must register online and receive authorization from your employer to use SSNVS. Turbo tax free state filing To register, visit SSA's website at www. Turbo tax free state filing ssa. Turbo tax free state filing gov/employer and click on the Business Services Online link. Turbo tax free state filing Follow the registration instructions to obtain a user identification (ID) and password. Turbo tax free state filing You will need to provide the following information about yourself and your company. Turbo tax free state filing Name. Turbo tax free state filing SSN. Turbo tax free state filing Date of birth. Turbo tax free state filing Type of employer. Turbo tax free state filing EIN. Turbo tax free state filing Company name, address, and telephone number. Turbo tax free state filing Email address. Turbo tax free state filing   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Turbo tax free state filing You must enter the activation code online to use SSNVS. Turbo tax free state filing 4. Turbo tax free state filing Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands employers). Turbo tax free state filing However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Turbo tax free state filing The wage base for social security tax is $117,000 for 2014. Turbo tax free state filing After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Turbo tax free state filing The wage base for FUTA tax is $7,000 for 2014. Turbo tax free state filing All wages are subject to Medicare tax. Turbo tax free state filing The wages may be in cash or in other forms, such as an automobile for personal use. Turbo tax free state filing Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Turbo tax free state filing It does not matter how payments are measured or paid. Turbo tax free state filing See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Turbo tax free state filing See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Turbo tax free state filing Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Turbo tax free state filing Special rules apply to the reporting of third-party sick pay. Turbo tax free state filing For details, see Publication 15-A. Turbo tax free state filing Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Turbo tax free state filing However, see Fringe Benefits , later in this section. Turbo tax free state filing Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Turbo tax free state filing Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Turbo tax free state filing For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Turbo tax free state filing Travel and business expenses. Turbo tax free state filing   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Turbo tax free state filing Sick pay. Turbo tax free state filing   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Turbo tax free state filing These amounts are sometimes paid by a third party, such as an insurance company. Turbo tax free state filing In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands employers). Turbo tax free state filing Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Turbo tax free state filing Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Turbo tax free state filing Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Turbo tax free state filing Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Turbo tax free state filing In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Turbo tax free state filing For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Turbo tax free state filing When fringe benefits are treated as paid. Turbo tax free state filing   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Turbo tax free state filing You do not have to make a formal choice of payment dates or notify the IRS. Turbo tax free state filing You do not have to use the same basis for all employees. Turbo tax free state filing You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Turbo tax free state filing However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Turbo tax free state filing   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Turbo tax free state filing However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Turbo tax free state filing This election does not apply to a fringe benefit where real property or investment personal property is transferred. Turbo tax free state filing Withholding social security and Medicare taxes on fringe benefits. Turbo tax free state filing   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Turbo tax free state filing   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Turbo tax free state filing Depositing taxes on fringe benefits. Turbo tax free state filing   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Turbo tax free state filing You may make a reasonable estimate of the value of the fringe benefits. Turbo tax free state filing In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Turbo tax free state filing   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Turbo tax free state filing If deposits are underpaid, see Deposit Penalties in section 8. Turbo tax free state filing Valuation of vehicles provided to employees. Turbo tax free state filing    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Turbo tax free state filing For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Turbo tax free state filing Special accounting rule for fringe benefits provided during November and December. Turbo tax free state filing   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Turbo tax free state filing However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Turbo tax free state filing   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbo tax free state filing If you use the special accounting rule, your employee must also use it for the same period that you use it. Turbo tax free state filing You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Turbo tax free state filing 5. Turbo tax free state filing Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Turbo tax free state filing Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Turbo tax free state filing The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Turbo tax free state filing Both directly and indirectly tipped employees must report tips to you. Turbo tax free state filing The report should not include tips that the employee paid out to other employees. Turbo tax free state filing No report is required for months when tips are less than $20. Turbo tax free state filing Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Turbo tax free state filing They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Turbo tax free state filing Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Turbo tax free state filing gov. Turbo tax free state filing The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Turbo tax free state filing You are permitted to establish a system for electronic tip reporting by employees. Turbo tax free state filing See Regulations section 31. Turbo tax free state filing 6053-1(d). Turbo tax free state filing Collecting taxes on tips. Turbo tax free state filing   You must collect the employee social security and Medicare taxes on the employee's tips. Turbo tax free state filing You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Turbo tax free state filing Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Turbo tax free state filing Collect the employee Medicare tax for the whole year on all wages and tips. Turbo tax free state filing   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Turbo tax free state filing You are responsible for the employer Medicare tax for the whole year on all wages and tips. Turbo tax free state filing File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Turbo tax free state filing The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Turbo tax free state filing Ordering rule. Turbo tax free state filing   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Turbo tax free state filing Reporting tips. Turbo tax free state filing   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Turbo tax free state filing Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Turbo tax free state filing Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Turbo tax free state filing The table in section 12 shows how tips are treated for FUTA tax purposes. Turbo tax free state filing   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Turbo tax free state filing See Revenue Ruling 2012-18, 2012-26 I. Turbo tax free state filing R. Turbo tax free state filing B. Turbo tax free state filing 1032, available at www. Turbo tax free state filing irs. Turbo tax free state filing gov/irb/2012-26_IRB/ar07. Turbo tax free state filing html. Turbo tax free state filing 6. Turbo tax free state filing Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Turbo tax free state filing 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. Turbo tax free state filing 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. Turbo tax free state filing 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. Turbo tax free state filing A “share farmer” working for you is not your employee. Turbo tax free state filing However, the share farmer may be subject to self-employment tax. Turbo tax free state filing In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Turbo tax free state filing For details, see Regulations section 31. Turbo tax free state filing 3121(b)(16)-1. Turbo tax free state filing The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Turbo tax free state filing You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Turbo tax free state filing The $150 test applies separately to each farmworker that you employ. Turbo tax free state filing If you employ a family of workers, each member is treated separately. Turbo tax free state filing Do not count wages paid by other employers. Turbo tax free state filing The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Turbo tax free state filing Exceptions. Turbo tax free state filing   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 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 home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Turbo tax free state filing   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. Turbo tax free state filing 7. Turbo tax free state filing How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Turbo tax free state filing 2% (amount withheld) each for the employer and employee (12. Turbo tax free state filing 4% total). Turbo tax free state filing The social security wage base limit is $117,000. Turbo tax free state filing The tax rate for Medicare is 1. Turbo tax free state filing 45% (amount withheld) each for the employee and employer (2. Turbo tax free state filing 9% total). Turbo tax free state filing There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Turbo tax free state filing Multiply each wage payment by these percentages to figure the tax to withhold from employees. Turbo tax free state filing Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Turbo tax free state filing See section 5 for information on tips. Turbo tax free state filing Additional Medicare Tax withholding. Turbo tax free state filing   In addition to withholding Medicare tax at 1. Turbo tax free state filing 45%, you must withhold a 0. Turbo tax free state filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbo tax free state filing 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. Turbo tax free state filing Additional Medicare Tax is only imposed on the employee. Turbo tax free state filing There is no employer share of Additional Medicare Tax. Turbo tax free state filing 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. Turbo tax free state filing   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Turbo tax free state filing For more information on Additional Medicare Tax, visit IRS. Turbo tax free state filing gov and enter “Additional Medicare Tax” in the search box. Turbo tax free state filing Deducting the tax. Turbo tax free state filing   Deduct the employee tax from each wage payment. Turbo tax free state filing If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Turbo tax free state filing Employee's portion of taxes paid by employer. Turbo tax free state filing   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Turbo tax free state filing This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Turbo tax free state filing This again increases the amount of the additional taxes that you must pay. Turbo tax free state filing Household and agricultural employers. Turbo tax free state filing   This discussion does not apply to household and agricultural employers. Turbo tax free state filing If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Turbo tax free state filing However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Turbo tax free state filing See Publication 15-A for details. Turbo tax free state filing Sick pay payments. Turbo tax free state filing   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Turbo tax free state filing For details on third-party payers of sick pay, see Publication 15-A. Turbo tax free state filing 8. Turbo tax free state filing Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Turbo tax free state filing You must make the deposit by electronic funds transfer. Turbo tax free state filing For more information about electronic funds transfers, see How To Deposit , later in this section. Turbo tax free state filing Payment with Return $2,500 rule. Turbo tax free state filing   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Turbo tax free state filing   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Turbo tax free state filing Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Turbo tax free state filing Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Turbo tax free state filing Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Turbo tax free state filing Semiweekly schedule depositors must timely deposit the amount. Turbo tax free state filing See Accuracy of Deposits Rule and How To Deposit, later in this section. Turbo tax free state filing When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Turbo tax free state filing Therefore, farm and nonfarm workers are discussed together except where noted. Turbo tax free state filing Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Turbo tax free state filing The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Turbo tax free state filing The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Turbo tax free state filing You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Turbo tax free state filing If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Turbo tax free state filing Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Turbo tax free state filing Lookback period for employers of nonfarm workers. Turbo tax free state filing   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Turbo tax free state filing These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Turbo tax free state filing For 2014, the lookback period is July 1, 2012, through June 30, 2013. Turbo tax free state filing    Table 1. Turbo tax free state filing Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Turbo tax free state filing 1, 2012 Jan. Turbo tax free state filing 1, 2013 Apr. Turbo tax free state filing 1, 2013 through through through through Sep. Turbo tax free state filing 30, 2012 Dec. Turbo tax free state filing 31, 2012 Mar. Turbo tax free state filing 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Turbo tax free state filing For example, the lookback period for calendar year 2014 is calendar year 2012. Turbo tax free state filing In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Turbo tax free state filing Lookback period for employers of farmworkers. Turbo tax free state filing   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Turbo tax free state filing The lookback period for calendar year 2014 is calendar year 2012. Turbo tax free state filing Adjustments to lookback period taxes. Turbo tax free state filing   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Turbo tax free state filing Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Turbo tax free state filing Example. Turbo tax free state filing   An employer originally reported total taxes of $45,000 for the lookback period. Turbo tax free state filing The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Turbo tax free state filing The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Turbo tax free state filing Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Turbo tax free state filing For monthly schedule depositors, the deposit period is a calendar month. Turbo tax free state filing The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Turbo tax free state filing Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Turbo tax free state filing You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Turbo tax free state filing New employers. Turbo tax free state filing   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Turbo tax free state filing Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Turbo tax free state filing Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Turbo tax free state filing If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Turbo tax free state filing Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Turbo tax free state filing Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Turbo tax free state filing Semiweekly depositors are generally 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. Turbo tax free state filing 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 on the following Wednesday. Turbo tax free state filing If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Turbo tax free state filing Semiweekly deposit period spanning two quarters. Turbo tax free state filing   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. Turbo tax free state filing Example. Turbo tax free state filing   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Turbo tax free state filing Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Turbo tax free state filing Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Turbo tax free state filing   Rose Co. Turbo tax free state filing reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Turbo tax free state filing is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Turbo tax free state filing However, for 2014, Rose Co. Turbo tax free state filing is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Turbo tax free state filing Employers of farmworkers. Turbo tax free state filing   Red Co. Turbo tax free state filing reported taxes on its 2012 Form 943, line 9, of $48,000. Turbo tax free state filing On its 2013 Form 943, line 11, it reported taxes of $60,000. Turbo tax free state filing   Red Co. Turbo tax free state filing is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Turbo tax free state filing However, for 2015, Red Co. Turbo tax free state filing is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Turbo tax free state filing New agricultural employers. Turbo tax free state filing   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Turbo tax free state filing However, see the $100,000 Next-Day Deposit Rule , later in this section. Turbo tax free state filing Deposits on Business Days Only If a deposit due date falls 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. Turbo tax free state filing A business day is any day other than a Saturday, Sunday, or legal holiday. Turbo tax free state filing For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Turbo tax free state filing Semiweekly schedule depositors have at least 3 business days to make a deposit. Turbo tax free state filing If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Turbo tax free state filing For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Turbo tax free state filing Legal holiday. Turbo tax free state filing   The term “legal holiday” means any legal holiday in the District of Columbia. Turbo tax free state filing Legal holidays for 2014 are listed below. Turbo tax free state filing January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Turbo tax free state filing February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Turbo tax free state filing Monthly schedule example. Turbo tax free state filing   Spruce Co. Turbo tax free state filing is a monthly schedule depositor with seasonal employees. Turbo tax free state filing It paid wages each Friday during August but did not pay any wages during September. Turbo tax free state filing Under the monthly deposit schedule, Spruce Co. Turbo tax free state filing must deposit the combined tax liabilities for the four August paydays by September 15. Turbo tax free state filing Spruce Co. Turbo tax free state filing does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Turbo tax free state filing Semiweekly schedule example. Turbo tax free state filing   Green, Inc. Turbo tax free state filing is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Turbo tax free state filing Although Green, Inc. Turbo tax free state filing , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Turbo tax free state filing The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Turbo tax free state filing ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Turbo tax free state filing Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Turbo tax free state filing $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Turbo tax free state filing For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Turbo tax free state filing For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Turbo tax free state filing Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Turbo tax free state filing 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. Turbo tax free state filing For example, Fir Co. Turbo tax free state filing is a semiweekly schedule depositor. Turbo tax free state filing On Monday, Fir Co. Turbo tax free state filing accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Turbo tax free state filing On Tuesday, Fir Co. Turbo tax free state filing accumulates additional taxes of $30,000. Turbo tax free state filing Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Turbo tax free state filing does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Turbo tax free state filing If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Turbo tax free state filing Example. Turbo tax free state filing   Elm, Inc. Turbo tax free state filing started its business on May 1, 2014. Turbo tax free state filing On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Turbo tax free state filing On Friday, May 9, Elm, Inc. Turbo tax free state filing paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Turbo tax free state filing Elm, Inc. Turbo tax free state filing must deposit $100,000 by Monday, May 12, the next business day. Turbo tax free state filing Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Turbo tax free state filing However, because Elm, Inc. Turbo tax free state filing accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Turbo tax free state filing It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Turbo tax free state filing Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Turbo tax free state filing However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Turbo tax free state filing Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Turbo tax free state filing Makeup date for deposit shortfall: Monthly schedule depositor. Turbo tax free state filing Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Turbo tax free state filing You may pay the shortfall with your return even if the amount is $2,500 or more. Turbo tax free state filing Semiweekly schedule depositor. Turbo tax free state filing Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Turbo tax free state filing For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Turbo tax free state filing However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Turbo tax free state filing In this case, the shortfall must be deposited by April 30, 2014. Turbo tax free state filing 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-SS or 944 taxes). Turbo tax free state filing Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Turbo tax free state filing If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Turbo tax free state filing How To Deposit You must deposit employment taxes by electronic funds transfer. Turbo tax free state filing See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Turbo tax free state filing Electronic deposit requirement. Turbo tax free state filing   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Turbo tax free state filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbo tax free state filing 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. Turbo tax free state filing   EFTPS is a free service provided by the Department of the Treasury. Turbo tax free state filing To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands only) or 303-967-5916 (toll call). Turbo tax free state filing You can also visit the EFTPS website at www. Turbo tax free state filing eftps. Turbo tax free state filing gov. Turbo tax free state filing Additional information about EFTPS is also available in Publication 966. Turbo tax free state filing When you receive your EIN. Turbo tax free state filing   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Turbo tax free state filing You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Turbo tax free state filing Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Turbo tax free state filing If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Turbo tax free state filing Deposit record. Turbo tax free state filing   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Turbo tax free state filing The number can be used as a receipt or to trace the payment. Turbo tax free state filing Depositing on time. Turbo tax free state filing   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Turbo tax free state filing m. Turbo tax free state filing Eastern time the day before the date the deposit is due. Turbo tax free state filing If you use a third party to make deposits on your behalf, they may have different cutoff times. Turbo tax free state filing Same-day payment option. Turbo tax free state filing   If you fail to initiate a deposit transaction on EFTPS by 8 p. Turbo tax free state filing m. Turbo tax free state filing 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). Turbo tax free state filing To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Turbo tax free state filing Please check with your financial institution regarding availability, deadlines, and costs. Turbo tax free state filing Your financial institution may charge you a fee for payments made this way. Turbo tax free state filing To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Turbo tax free state filing eftps. Turbo tax free state filing gov to download the Same-Day Payment Worksheet. Turbo tax free state filing How to claim credit for overpayments. Turbo tax free state filing   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Turbo tax free state filing Do not ask EFTPS to request a refund from the IRS for you. Turbo tax free state filing Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Turbo tax free state filing 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. Turbo tax free state filing The IRS may also waive 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. Turbo tax free state filing For amounts not properly or timely deposited, the penalty rates are as follows. Turbo tax free state filing 2% - Deposits made 1 to 5 days late. Turbo tax free state filing 5% - Deposits made 6 to 15 days late. Turbo tax free state filing 10% - Deposits made 16 or more days late. Turbo tax free state filing Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Turbo tax free state filing 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Turbo tax free state filing 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. Turbo tax free state filing Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Turbo tax free state filing Special rule for former Form 944 filers. Turbo tax free state filing    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Turbo tax free state filing Order in which deposits are applied. Turbo tax free state filing   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Turbo tax free state filing However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is 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. Turbo tax free state filing Follow the instructions on the penalty notice that you received. Turbo tax free state filing For more information on designating deposits, see Revenue Procedure 2001-58. Turbo tax free state filing You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Turbo tax free state filing irs. Turbo tax free state filing gov/pub/irs-irbs/irb01-50. Turbo tax free state filing pdf. Turbo tax free state filing Example. Turbo tax free state filing Cedar, Inc. Turbo tax free state filing is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Turbo tax free state filing It does not make the deposit on July 15. Turbo tax free state filing On August 15, Cedar, Inc. Turbo tax free state filing deposits $2,000. Turbo tax free state filing Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Turbo tax free state filing Accordingly, $500 of the July 15 liability remains undeposited. Turbo tax free state filing The penalty on this underdeposit will apply as explained earlier. Turbo tax free state filing Trust fund recovery penalty. Turbo tax free state filing   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. Turbo tax free state filing The penalty is the full amount of the unpaid trust fund tax. Turbo tax free state filing This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Turbo tax free state filing   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. Turbo tax free state filing   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, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Turbo tax free state filing A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Turbo tax free state filing    Willfully means voluntarily, consciously, and intentionally. Turbo tax free state filing A responsible person acts willfully if the person knows 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. Turbo tax free state filing “Averaged” failure-to-deposit penalty. Turbo tax free state filing   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Turbo tax free state filing IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Turbo tax free state filing Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Turbo tax free state filing Failed to attach a properly completed Schedule B (Form 941). Turbo tax free state filing Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Turbo tax free state filing   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Turbo tax free state filing Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Turbo tax free state filing   You can avoid the penalty by reviewing your return before filing it. Turbo tax free state filing Follow these steps before filing your Form 941-SS. Turbo tax free state filing If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Turbo tax free state filing If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Turbo tax free state filing Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Turbo tax free state filing Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Turbo tax free state filing For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Turbo tax free state filing Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Turbo tax free state filing If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Turbo tax free state filing If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Turbo tax free state filing If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Turbo tax free state filing 9. Turbo tax free state filing Employer's Returns General instructions. Turbo tax free state filing   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Turbo tax free state filing (U. Turbo tax free state filing S. Turbo tax free state filing Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Turbo tax free state filing ) Employers with employees subject to U. Turbo tax free state filing S. Turbo tax free state filing income tax withholding. Turbo tax free state filing   If you have both employees who are subject to U. Turbo tax free state filing S. Turbo tax free state filing income tax withholding and employees who are not subject to U. Turbo tax free state filing S. Turbo tax free state filing income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Turbo tax free state filing Nonfarm employers. Turbo tax free state filing   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Turbo tax free state filing Due dates for each quarter of the calendar year are as follows. Turbo tax free state filing Quarter Due Jan. Turbo tax free state filing , Feb. Turbo tax free state filing , Mar. Turbo tax free state filing Apr. Turbo tax free state filing 30 Apr. Turbo tax free state filing , May, June July 31 July, Aug. Turbo tax free state filing , Sept. Turbo tax free state filing Oct. Turbo tax free state filing 31 Oct. Turbo tax free state filing , Nov. Turbo tax free state filing , Dec. Turbo tax free state filing Jan. Turbo tax free state filing 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Turbo tax free state filing If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Turbo tax free state filing   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Turbo tax free state filing Form 944. Turbo tax free state filing   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Turbo tax free state filing Household employers reporting social security and Medicare taxes. Turbo tax free state filing   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Turbo tax free state filing Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Turbo tax free state filing See Publication 926, Household Employer's Tax Guide, for more information. Turbo tax free state filing Employers of farmworkers. Turbo tax free state filing   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Turbo tax free state filing   File a Form 943 each year for all taxable wages paid for farmwork. Turbo tax free state filing You may report household workers in a private home on a farm operated for profit on Form 943. Turbo tax free state filing Do not report wages for farmworkers on Form 941-SS or 944. Turbo tax free state filing   Send Form 943 to the IRS by January 31 of the following year. Turbo tax free state filing Send it with payment of any taxes due that you are not required to deposit. Turbo tax free state filing If you deposited all taxes when due, you have 10 additional days to file. Turbo tax free state filing Penalties. Turbo tax free state filing   For each whole or part 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. Turbo tax free state filing The maximum penalty is generally 25% of the tax due. Turbo tax free state filing Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Turbo tax free state filing 5% per month of the amount of tax. Turbo tax free state filing For individual filers only, the failure-to-pay penalty is reduced from 0. Turbo tax free state filing 5% per month to 0. Turbo tax free state filing 25% per month if an installment agreement is in effect. Turbo tax free state filing You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Turbo tax free state filing The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Turbo tax free state filing If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Turbo tax free state filing The penalties will not be charged if you have a reasonable cause for failing to file or pay. Turbo tax free state filing If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Turbo tax free state filing Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Turbo tax free state filing See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Turbo tax free state filing Prior Period Adjustments Forms for prior period adjustments. Turbo tax free state filing   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Turbo tax free state filing There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Turbo tax free state filing Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Turbo tax free state filing Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Turbo tax free state filing See Revenue Ruling 2009-39, 2009-52 I. Turbo tax free state filing R. Turbo tax free state filing B. Turbo tax free state filing 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Turbo tax free state filing You can find Revenue Ruling 2009-39, at www. Turbo tax free state filing irs. Turbo tax free state filing gov/irb/2009-52_IRB/ar14. Turbo tax free state filing html. Turbo tax free state filing Background. Turbo tax free state filing   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Turbo tax free state filing Treasury Decision 9405, 2008-32 I. Turbo tax free state filing R. Turbo tax free state filing B. Turbo tax free state filing 293, is available at www. Turbo tax free state filing irs. Turbo tax free state filing gov/irb/2008-32_IRB/ar13. Turbo tax free state filing html. Turbo tax free state filing You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Turbo tax free state filing You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Turbo tax free state filing We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Turbo tax free state filing Correcting employment taxes. Turbo tax free state filing   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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The Turbo Tax Free State Filing

Turbo tax free state filing Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. Turbo tax free state filing Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. Turbo tax free state filing It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Turbo tax free state filing The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Turbo tax free state filing Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Turbo tax free state filing Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Turbo tax free state filing Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Turbo tax free state filing For the calculation of income tax withholding on pensions, the new withholding tables also apply. Turbo tax free state filing These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Turbo tax free state filing The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Turbo tax free state filing Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. Turbo tax free state filing Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. Turbo tax free state filing A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Turbo tax free state filing Employees do not need to fill out a new Form W-4. Turbo tax free state filing These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Turbo tax free state filing Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Turbo tax free state filing Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. Turbo tax free state filing 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. Turbo tax free state filing However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Turbo tax free state filing You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. Turbo tax free state filing You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. Turbo tax free state filing For more information, see Notice 2005-76, 2005-46 I. Turbo tax free state filing R. Turbo tax free state filing B. Turbo tax free state filing 947, available at www. Turbo tax free state filing irs. Turbo tax free state filing gov/irb/2005-46_IRB/ar10. Turbo tax free state filing html. Turbo tax free state filing As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. Turbo tax free state filing See the chart below for these increased amounts. Turbo tax free state filing Nonresident alien students from India and business apprentices from India are not subject to this procedure. Turbo tax free state filing The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Turbo tax free state filing Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Turbo tax free state filing 00   Biweekly 276. Turbo tax free state filing 00   Semimonthly 299. Turbo tax free state filing 00   Monthly 598. Turbo tax free state filing 00   Quarterly 1,795. Turbo tax free state filing 00   Semiannually 3,590. Turbo tax free state filing 00   Annually 7,180. Turbo tax free state filing 00   Daily or Miscellaneous(each day of the payroll period) 27. Turbo tax free state filing 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Turbo tax free state filing These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Turbo tax free state filing Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. Turbo tax free state filing This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Turbo tax free state filing Note. Turbo tax free state filing The following example will deal with the new withholding tables only. Turbo tax free state filing For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). Turbo tax free state filing Example. Turbo tax free state filing An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Turbo tax free state filing The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). Turbo tax free state filing The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). Turbo tax free state filing The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. Turbo tax free state filing The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Turbo tax free state filing The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Turbo tax free state filing Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. Turbo tax free state filing This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Turbo tax free state filing How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. Turbo tax free state filing The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. Turbo tax free state filing See section 9 of Publication 15 (Circular E) for more information on Form W-4. Turbo tax free state filing Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. Turbo tax free state filing Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Turbo tax free state filing Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. Turbo tax free state filing If your employee is claiming more than 10 withholding allowances, see below. Turbo tax free state filing If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Turbo tax free state filing Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). Turbo tax free state filing Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Turbo tax free state filing   The wage bracket tables can be used if an employee claims up to 10 allowances. Turbo tax free state filing More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Turbo tax free state filing   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Turbo tax free state filing The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Turbo tax free state filing Subtract the result from the employee's wages. Turbo tax free state filing On this amount, find and withhold the tax in the column for 10 allowances. Turbo tax free state filing   This is a voluntary method. Turbo tax free state filing 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. Turbo tax free state filing You can also use any other method described below. Turbo tax free state filing Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. Turbo tax free state filing This method works for any number of withholding allowances the employee claims and any amount of wages. Turbo tax free state filing Use these steps to figure the income tax to withhold under the percentage method. Turbo tax free state filing Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Turbo tax free state filing Subtract that amount from the employee's wages. Turbo tax free state filing Determine the amount to withhold from the appropriate table on page 5 or 6. Turbo tax free state filing Table 1. Turbo tax free state filing Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Turbo tax free state filing 19 Biweekly 140. Turbo tax free state filing 38 Semimonthly 152. Turbo tax free state filing 08 Monthly 304. Turbo tax free state filing 17 Quarterly 912. Turbo tax free state filing 50 Semiannually 1,825. Turbo tax free state filing 00 Annually 3,650. Turbo tax free state filing 00 Daily or miscellaneous (each day of the payroll period) 14. Turbo tax free state filing 04 Example. Turbo tax free state filing   An unmarried employee is paid $600 weekly. Turbo tax free state filing This employee has in effect a Form W-4 claiming two withholding allowances. Turbo tax free state filing Using the percentage method, figure the income tax to withhold as follows: 1. Turbo tax free state filing Total wage payment   $600. Turbo tax free state filing 00 2. Turbo tax free state filing One allowance $70. Turbo tax free state filing 19   3. Turbo tax free state filing Allowances claimed on Form W-4 2   4. Turbo tax free state filing Multiply line 2 by line 3   $140. Turbo tax free state filing 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Turbo tax free state filing 62 6. Turbo tax free state filing Tax to be withheld on $459. Turbo tax free state filing 62 from Table 1(a)—single person, page 5   $45. Turbo tax free state filing 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. Turbo tax free state filing Annual income tax withholding. Turbo tax free state filing   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Turbo tax free state filing Then prorate the tax back to the payroll period. Turbo tax free state filing Example. Turbo tax free state filing A married person claims four withholding allowances. Turbo tax free state filing She is paid $1,000 a week. Turbo tax free state filing Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Turbo tax free state filing Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Turbo tax free state filing Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Turbo tax free state filing 50 is withheld. Turbo tax free state filing Divide the annual tax by 52. Turbo tax free state filing The weekly income tax to withhold is $54. Turbo tax free state filing 09. Turbo tax free state filing Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Turbo tax free state filing Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. Turbo tax free state filing Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Turbo tax free state filing Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. Turbo tax free state filing You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. Turbo tax free state filing See the tolerances allowed in the chart in Other methods on page 36. Turbo tax free state filing See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Turbo tax free state filing The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Turbo tax free state filing Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Turbo tax free state filing Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Turbo tax free state filing Find the employee's gross wages before any deductions using the appropriate table. Turbo tax free state filing There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Turbo tax free state filing Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Turbo tax free state filing Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. Turbo tax free state filing Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Turbo tax free state filing There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Turbo tax free state filing Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Turbo tax free state filing Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. Turbo tax free state filing When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. Turbo tax free state filing The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Turbo tax free state filing If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Turbo tax free state filing Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) 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 taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. Turbo tax free state filing 20 plus 15% —$200 $470 —$1,455   $16. Turbo tax free state filing 70 plus 15% —$470 $696 —$1,279   $80. Turbo tax free state filing 60 plus 25% —$696 $1,455 —$2,272   $164. Turbo tax free state filing 45 plus 25% —$1,455 $1,279 —$3,338   $226. Turbo tax free state filing 35 plus 28% —$1,279 $2,272 —$4,165   $368. Turbo tax free state filing 70 plus 28% —$2,272 $3,338 —$7,212   $802. Turbo tax free state filing 87 plus 33% —$3,338 $4,165 —$7,321   $898. Turbo tax free state filing 74 plus 33% —$4,165 $7,212 $2,081. Turbo tax free state filing 29 plus 35% —$7,212 $7,321 $1,940. Turbo tax free state filing 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. Turbo tax free state filing 40 plus 15% —$400 $940 —$2,910   $33. Turbo tax free state filing 40 plus 15% —$940 $1,392 —$2,559   $161. Turbo tax free state filing 20 plus 25% —$1,392 $2,910 —$4,543   $328. Turbo tax free state filing 90 plus 25% —$2,910 $2,559 —$6,677   $452. Turbo tax free state filing 95 plus 28% —$2,559 $4,543 —$8,331   $737. Turbo tax free state filing 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Turbo tax free state filing 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Turbo tax free state filing 79 plus 33% —$8,331 $14,423 $4,162. Turbo tax free state filing 17 plus 35% —$14,423 $14,642 $3,880. Turbo tax free state filing 42 plus 35% —$14,642 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 taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. Turbo tax free state filing 40 plus 15% —$433 $1,019 —$3,152   $36. Turbo tax free state filing 30 plus 15% —$1,019 $1,508 —$2,772   $174. Turbo tax free state filing 65 plus 25% —$1,508 $3,152 —$4,922   $356. Turbo tax free state filing 25 plus 25% —$3,152 $2,772 —$7,233   $490. Turbo tax free state filing 65 plus 28% —$2,772 $4,922 —$9,025   $798. Turbo tax free state filing 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Turbo tax free state filing 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Turbo tax free state filing 59 plus 33% —$9,025 $15,625   $4,509. Turbo tax free state filing 09 plus 35% —$15,625 $15,863   $4,204. Turbo tax free state filing 13 plus 35% —$15,863 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 taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. Turbo tax free state filing 90 plus 15% —$867 $2,038 —$6,304   $72. Turbo tax free state filing 50 plus 15% —$2,038 $3,017 —$5,544   $349. Turbo tax free state filing 40 plus 25% —$3,017 $6,304 —$9,844   $712. Turbo tax free state filing 40 plus 25% —$6,304 $5,544 —$14,467   $981. Turbo tax free state filing 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Turbo tax free state filing 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Turbo tax free state filing 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Turbo tax free state filing 08 plus 33% —$18,050 $31,250 $9,017. Turbo tax free state filing 98 plus 35% —$31,250 $31,725 $8,407. Turbo tax free state filing 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) 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 taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. Turbo tax free state filing 50 plus 15% —$2,600 $6,113 —$18,913   $217. Turbo tax free state filing 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Turbo tax free state filing 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Turbo tax free state filing 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Turbo tax free state filing 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Turbo tax free state filing 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Turbo tax free state filing 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Turbo tax free state filing 26 plus 33% —$54,150 $93,750 $27,054. Turbo tax free state filing 01 plus 35% —$93,750 $95,175 $25,223. Turbo tax free state filing 51 plus 35% —$95,175 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 taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. Turbo tax free state filing 00 plus 15% —$5,200 $12,225 —$37,825   $435. Turbo tax free state filing 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Turbo tax free state filing 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Turbo tax free state filing 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Turbo tax free state filing 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Turbo tax free state filing 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Turbo tax free state filing 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Turbo tax free state filing 80 plus 33% —$108,300 $187,500 $54,108. Turbo tax free state filing 05 plus 35% —$187,500 $190,350 $50,447. Turbo tax free state filing 30 plus 35% —$190,350 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 taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. Turbo tax free state filing 00 plus 15% —$10,400 $24,450 —$75,650   $870. Turbo tax free state filing 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Turbo tax free state filing 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Turbo tax free state filing 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Turbo tax free state filing 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Turbo tax free state filing 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Turbo tax free state filing 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Turbo tax free state filing 60 plus 33% —$216,600 $375,000 $108,216. Turbo tax free state filing 10 plus 35% —$375,000 $380,700 $100,894. Turbo tax free state filing 60 plus 35% —$380,700 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 taxto 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 incometax to withhold per day is: Not over $27. Turbo tax free state filing 60 $0   Not over $60. Turbo tax free state filing 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Turbo tax free state filing 60 —$40. Turbo tax free state filing 00   10% —$27. Turbo tax free state filing 60 $60. Turbo tax free state filing 60 —$94. Turbo tax free state filing 00   10% —$60. Turbo tax free state filing 60 $40. Turbo tax free state filing 00 —$139. Turbo tax free state filing 20   $1. Turbo tax free state filing 24 plus 15% —$40. Turbo tax free state filing 00 $94. Turbo tax free state filing 00 —$291. Turbo tax free state filing 00   $3. Turbo tax free state filing 34 plus 15% —$94. Turbo tax free state filing 00 $139. Turbo tax free state filing 20 —$255. Turbo tax free state filing 90   $16. Turbo tax free state filing 12 plus 25% —$139. Turbo tax free state filing 20 $291. Turbo tax free state filing 00 —$454. Turbo tax free state filing 30   $32. Turbo tax free state filing 89 plus 25% —$291. Turbo tax free state filing 00 $255. Turbo tax free state filing 90 —$667. Turbo tax free state filing 70   $45. Turbo tax free state filing 30 plus 28% —$255. Turbo tax free state filing 90 $454. Turbo tax free state filing 30 —$833. Turbo tax free state filing 10   $73. Turbo tax free state filing 72 plus 28% —$454. Turbo tax free state filing 30 $667. Turbo tax free state filing 70 —$1,442. Turbo tax free state filing 30   $160. Turbo tax free state filing 60 plus 33% —$667. Turbo tax free state filing 70 $833. Turbo tax free state filing 10 —$1,464. Turbo tax free state filing 20   $179. Turbo tax free state filing 78 plus 33% —$833. Turbo tax free state filing 10 $1,442. Turbo tax free state filing 30 $416. Turbo tax free state filing 22 plus 35% —$1,442. Turbo tax free state filing 30 $1,464. Turbo tax free state filing 20 $388. Turbo tax free state filing 04 plus 35% —$1,464. Turbo tax free state filing 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If 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 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If 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 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If 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 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If 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 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If 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 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If 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 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If 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 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If 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 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. Turbo tax free state filing Also see the instructions on page 3. Turbo tax free state filing                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If 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 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39